Camp Daggett FY2021 filing

Tax-deductible

Petoskey, MI501(c)(3)Recreation & SportsEIN 38-1617980

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Provide character building experiences for young people.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$36K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $98K a year · 8% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $46K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$77K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+102% vs prior year
Spent
$902K
To programs
89%
Net assets
$2.6M
By yearFY2020–FY2024
Revenue
$1.1M
FY2021▲ +102%
Revenue by fiscal year
FY2020$528K
FY2021$1.1M
FY2022$1.1M
FY2023$1.5M
FY2024$1.7M
Expenses
$902K
FY2021▲ +86%
Expenses by fiscal year
FY2020$486K
FY2021$902K
FY2022$1.2M
FY2023$1.3M
FY2024$1.6M
Net assets
$2.6M
FY2021▲ +8%
Net assets by fiscal year
FY2020$2.4M
FY2021$2.6M
FY2022$2.4M
FY2023$2.6M
FY2024$2.8M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1945.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $799K Management & general 3% · $26K Fundraising 9% · $77K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$36,071Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Julie Joles’s $111K as Development/Ed is at the 41st percentile of top reported officer pay among 1842 $1–10M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Julie Joles$110,974———
Elizabeth McKenney$67,044———
Andy Hayes—$46,250$65,000$36,071
Elizabeth McKenney—$63,876——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Builds character in young people through enriching experiences.

Provided by the organization

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3 program services account for $799K of program spending, described in the organization's own filed words · FY2021.
01

Camping

Co-Educational weekly, camping, water safety, sailing, canoeing, nature studies, arts & crafts ages 7-14, licensed for 960 campers, approximately 200 scholarships are given per year.

$540Kprogram expense
02

Adventure Course

Available for confidence training of groups of 50 persons or less.

$161Kprogram expense
03

Outdoor Education

Facility for year-round activities when summer camp is not in session, camp quality (for children with cancer) and others. Winter activities, hikes, nature tours, etc.

$98Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Srgl INCFY2025$5K
Total grants receivedfrom 2 funders$46K
Grants paid · 3 grants · $131K · 2022–2024
Unitemized GrantFY2024$53,856
Unitemized GrantFY2023$41,327
Unitemized GrantFY2022$36,260

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Fees for servicesLn 2g$635K
Gifts and grantsLn 1h$368K
Other incomeLn 4–11$36K
Money outPt IX
$902K
Ln 25
Programscol B$799K
Managementcol C$26K
Fundraisingcol D$77K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$485K
Total assetsLn 16$2.6M
LiabilitiesLn 26$77K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$368K
Government grantsLn 1e$98K
Noncash giftsLn 1g$7K
Fundraising eventsLn 1c$17K
Fees for servicesLn 2g$635K
Investment incomeLn 3$25K
Other incomeLn 4–11$36K
Gains on assetsLn 7$11K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$919
SavingsLn 2$484K
Cash and savings togetherLn 1–2$485K
InvestmentsLn 11–13$343K
Land, buildings, equipmentLn 10c$1.6M
Other assetsLn 15$155K
Total assetsLn 16$2.6M
LiabilitiesLn 26$77K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 561
VolunteersI 6100
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$579K$485K
InvestmentsLn 11–13$315K$343K
Land, buildings, equipmentLn 10c$1.5M$1.6M
Total assetsLn 16$2.5M$2.6M
LiabilitiesLn 26$160K$77K
Net assetsLn 32$2.4M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$3K$3K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$36K$27K$2K$7K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$359K$316K$43K
Pension plan contributionsLn 8$7K$5K$1K$1K
Other employee benefitsLn 9$8K$7K$26$768
Payroll taxesLn 10$33K$26K$3K$4K
Management feesLn 11a$0
Legal feesLn 11b$17K$16K$2K
Accounting feesLn 11c$24K$21K$1K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$800$720$40$40
Advertising and promotionLn 12$0
Office expensesLn 13$22K$17K$829$4K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$109K$100K$4K$4K
TravelLn 17$15K$13K$559$629
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$125$125
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$97K$87K$5K$5K
InsuranceLn 23$20K$16K$999$3K
Other expenses (24a–d)Ln 24$151K$143K$5K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$902K$799K$26K$77K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.7M$1.6M$179K$2.8M 990 PDF
FY2023 $1.5M$1.3M$154K$2.6M 990 PDF
FY2022 $1.1M$1.2M−$48K$2.4M 990 PDF
FY2021 Viewing $1.1M$902K$162K$2.6M 990 PDF
FY2020 $528K$486K$42K$2.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $1,064,094 across 12 lines filed
VIII-1c Fundraising events$17,160
VIII-1e Government grants$98,335
VIII-1f All other contributions, gifts and grants$252,901
VIII-1g Noncash contributions (included above)$7,137
VIII-1h Total contributions, gifts and grants$368,396
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $635,174$635,174
VIII-3 Investment incomeExcluded from tax $13,254$13,254
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $11,375$11,375
VIII-8 Net income from fundraising eventsExcluded from tax $35,895$35,895
VIII-12 Total revenueRelated to mission $635,174 · Excluded from tax $60,524$1,064,094
Part IX · Statement of functional expenses $902,223 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $3,240$3,240
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $27,053 · Management $2,472 · Fundraising $6,546$36,071
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $316,171 · Fundraising $43,098$359,269
IX-8 Pension plan contributionsPrograms $4,809 · Management $1,082 · Fundraising $1,340$7,231
IX-9 Other employee benefitsPrograms $7,297 · Management $26 · Fundraising $768$8,091
IX-10 Payroll taxesPrograms $25,979 · Management $2,864 · Fundraising $3,716$32,559
IX-11a Management fees$0
IX-11b Legal feesPrograms $15,638 · Management $1,737$17,375
IX-11c Accounting feesPrograms $21,030 · Management $1,198 · Fundraising $1,723$23,951
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $720 · Management $40 · Fundraising $40$800
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $17,216 · Management $829 · Fundraising $3,937$21,982
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $100,005 · Management $4,181 · Fundraising $4,349$108,535
IX-17 TravelPrograms $13,413 · Management $559 · Fundraising $629$14,601
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestManagement $125$125
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $87,402 · Management $4,856 · Fundraising $4,856$97,114
IX-23 InsurancePrograms $16,254 · Management $999 · Fundraising $2,728$19,981
IX-24 Other expenses (24a–d)Programs $142,712 · Management $4,994 · Fundraising $3,592$151,298
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $798,939 · Management $25,962 · Fundraising $77,322$902,223
Part X · Balance sheet $2,629,241 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $810$919
X-2 Savings and temporary cash investmentsStart of year $577,944$484,334
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$15,706
X-8 Inventories for sale or useStart of year $5,942$0
X-9 Prepaid expenses and deferred chargesStart of year $7,234$4,488
X-10c Land, buildings and equipment, netStart of year $1,482,890$1,626,100
X-11 Publicly traded securitiesStart of year $315,104$343,010
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $141,154$154,684
X-16 Total assetsStart of year $2,531,078$2,629,241
X-17 Accounts payable and accrued expensesStart of year $17,582$23,743
X-26 Total liabilitiesStart of year $159,623$77,260
X-27 Net assets without donor restrictionsStart of year $2,129,867$2,368,523
X-28 Net assets with donor restrictionsStart of year $241,588$183,458
X-32 Total net assets or fund balancesStart of year $2,371,455$2,551,981
X-33 Total liabilities and net assetsStart of year $2,531,078$2,629,241
Part XI · Reconciliation of net assets $2,551,981 net assets at year end
XI-1 Total revenue$1,064,094
XI-2 Total expenses$902,223
XI-3 Revenue less expenses$161,871
XI-4 Net assets at start of year$2,371,455
XI-5 Net unrealized gains (losses) on investments$18,655
XI-10 Net assets at end of year$2,551,981

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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