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Special Days Camps

Tax-deductible

Dimondale, MI501(c)(3)EIN 38-2369894

Special Days Camps exists to provide a safe and memorable camping opportunity in a medically supervised environment for children who have experienced cancer, their siblings, and their families.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 131 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average deficit $8K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $78K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$175K
+24% vs prior year
Spent
$226K
To programs
92%
Net assets
$190K
By yearFY2020–FY2024
Revenue
$175K
FY2024▲ +24%
Revenue by fiscal year
FY2020$147K
FY2021$176K
FY2022$177K
FY2023$141K
FY2024$175K
Expenses
$226K
FY2024▲ +12%
Expenses by fiscal year
FY2020$81K
FY2021$155K
FY2022$192K
FY2023$202K
FY2024$226K
Net assets
$190K
FY2024▼ -21%
Net assets by fiscal year
FY2020$297K
FY2021$315K
FY2022$302K
FY2023$241K
FY2024$190K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1981.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $208K Management & general 2% · $4K Fundraising 6% · $13K

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

Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation
Nikki Lemieux Smith
Board President
$0Pt VII · Sec A
Roger Spurgeon
Board Vice President
$0Pt VII · Sec A
Emily Szatkowski
Board Treasurer
$0Pt VII · Sec A
Bobbi Gellise
Board Secretary
$0Pt VII · Sec A
Garth Behrje
Board Director
$0Pt VII · Sec A
Amy Geyer
Board Director
$0Pt VII · Sec A
Dan Lemieux
Board Director
$0Pt VII · Sec A
Sarah Lemieux
Board Director
$0Pt VII · Sec A
See Special Days Camps executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers safe, medically supervised camps for children with cancer, their siblings, and families.

Provided by the organization

This section is blank until Special Days Camps claims this page.

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1 program service, described in the organization's own filed words · FY2024.
01

Summer and winter camping program for children who either have been or are being treated for cancer or leukemia.

Pt IX · col B

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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 · funders on record
Grants received · FY2024
Care Camps FoundationFY2024$20K
Jim Gilmore JR FoundationFY2024$18K
Mesara Family FoundationFY2024$12K
Fidelity Investments Charitable Gift FundFY2024$10K
Canton Community Foundation INCFY2024$9K
Paypal Charitable Giving FundFY2024$7K
The Ralph C Wilson JR FoundationFY2024$1K
Bob Ferrin FoundationFY2024$593
Total grants receivedfrom 8 funders$78K
See all 8 funders →

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$175K
Ln 12
Gifts and grantsLn 1h$175K
Investment incomeLn 3$23
Money outPt IX
$226K
Ln 25
Programscol B$208K
Managementcol C$4K
Fundraisingcol D$13K
Owns and owesPt X
$190K
net assets · Ln 32
Cash and savingsLn 1–2$171K
Total assetsLn 16$191K
LiabilitiesLn 26$1K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$175K
Government grantsLn 1e$46K
Noncash giftsLn 1g$0
Investment incomeLn 3$23
Gains on assetsLn 7$0
Total revenueLn 12$175K
Assets in detailPt X, end of year
CashLn 1$125K
SavingsLn 2$46K
Cash and savings togetherLn 1–2$171K
Land, buildings, equipmentLn 10c$138
Other assetsLn 15$3K
Total assetsLn 16$191K
LiabilitiesLn 26$1K
Net assetsLn 32$190K
OperationsPt I, VI
EmployeesI 52
VolunteersI 6131
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$240K$171K
Land, buildings, equipmentLn 10c$351$138
Total assetsLn 16$242K$191K
LiabilitiesLn 26$1K$1K
Net assetsLn 32$241K$190K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$26K$26K
Payroll taxesLn 10$1K$1K
Legal feesLn 11b$2K$2K
Office expensesLn 13$958$958
OccupancyLn 16$149K$149K
TravelLn 17$2K$1K$1K
Depreciation, depletion and amortizationLn 22$213$213
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$36K$24K$1K$10K
All other expensesLn 24e$6K$4K$559$2K
Total functional expensesLn 25$226K$208K$4K$13K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $175K$226K−$51K$190K 990 PDF
FY2023 $141K$202K−$61K$241K 990 PDF
FY2022 $177K$192K−$14K$302K 990 PDF
FY2021 $176K$155K$21K$315K 990 PDF
FY2020 $147K$81K$66K$297K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $174,606 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1d Related organizations$0
VIII-1e Government grants$45,558
VIII-1f All other contributions, gifts and grants$99,580
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$174,583
VIII-3 Investment incomeExcluded from tax $23$23
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $23$174,606
Part IX · Statement of functional expenses $225,711 across 10 lines filed
IX-7 Other salaries and wagesPrograms $25,800$25,800
IX-10 Payroll taxesPrograms $1,232$1,232
IX-11b Legal feesManagement $2,238$2,238
IX-13 Office expensesPrograms $958$958
IX-16 OccupancyPrograms $148,827$148,827
IX-17 TravelPrograms $1,367 · Fundraising $1,083$2,450
IX-22 Depreciation, depletion and amortizationManagement $213$213
IX-23 InsurancePrograms $1,909$1,909
IX-24 Other expenses (24a–d)Programs $24,260 · Management $1,426 · Fundraising $10,078$35,764
IX-24e All other expensesPrograms $3,836 · Management $559 · Fundraising $1,926$6,320
IX-25 Total functional expensesPrograms $208,189 · Management $4,436 · Fundraising $13,087$225,711
Part X · Balance sheet $191,025 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $193,805$125,095
X-2 Savings and temporary cash investmentsStart of year $45,916$45,940
X-4 Accounts receivable$17,242
X-10c Land, buildings and equipment, netStart of year $351$138
X-15 Other assetsStart of year $1,986$2,610
X-16 Total assetsStart of year $242,058$191,025
X-17 Accounts payable and accrued expensesStart of year $1,176$0
X-25 Other liabilities$1,248
X-26 Total liabilitiesStart of year $1,176$1,248
X-27 Net assets without donor restrictionsStart of year $205,139$154,034
X-28 Net assets with donor restrictionsStart of year $35,743$35,743
X-32 Total net assets or fund balancesStart of year $240,882$189,777
X-33 Total liabilities and net assetsStart of year $242,058$191,025
Part XI · Reconciliation of net assets $189,777 net assets at year end
XI-1 Total revenue$174,606
XI-2 Total expenses$225,711
XI-3 Revenue less expenses−$51,105
XI-4 Net assets at start of year$240,882
XI-10 Net assets at end of year$189,777

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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