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Nact Parent INC

Tax-deductible

Sarasota, FL501(c)(3)Recreation & Sports EIN 88-0662185Revenue $261K in FY2024

On file with the IRScamptrust.org1440 Lakefront Dr Unit 2302, 34240-1619 · Sarasota, FLTax-exempt since Jul 2025Supporting org, Type II — 509(a)(3)

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100% of Nact Parent, INC. 's charitable activities consist of supporting, benefiting, performing the functions of and assisting its supported organizations which consist of Nact pine grove, INC ( ein: 81-3572035) and Nact somerset INC (ein 87-1776524) and any future corporation directly affiliated with Nact Parent all of which are or shall be organizations exempt from federal income tax under internal revenue code (irc) section 501(c)(3) and classified as a public charity under irc section 509(a)(2) formed for the charitable purposes of (I) preserving and expanding the traditional day and overnight children's summer camp experience, and (II) making summer camp programs available to children without means or who face financial, medical or other challenges (collectively the north american camp trust mission).

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Run by 4 volunteers.
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
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 18% of spending
Top officer’s pay higher than 89% of similar orgs
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$40K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$261K
Spent
$496K
To programs
51%
Net assets
$1.3M
By yearFY2023–FY2024
Revenue
$261K
FY2024
Tap a bar for its year
Revenue by fiscal year
FY2023$0
FY2024$261K
Net assets
$1.3M
FY2024
Tap a bar for its year
Net assets by fiscal year
FY2023$0
FY2024$1.3M

From the FY2024 Form 990 (year ending October 2024) · see the original

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Is it real?

Yes. Exemption reinstated (2025-03-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Jul 2025.

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

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $252K Management & general 49% · $244K

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

4 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Michele Friedman
Executive Director
$91,000Pt VII · Sec A
Fritz Seyferth
President/Director
$0Pt VII · Sec A
Jeffrey Leiken
Vice President/Director
$0Pt VII · Sec A
David Malter
Secretary/Director
$0Pt VII · Sec A

Michele Friedman’s $91K as Executive Director is at the 89th percentile of top reported officer pay among 1017 $100K–1M 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.

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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

Supports and expands traditional summer camp experiences for children.

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Provided by the organization

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1 program · $252K · in their own filed words · FY2023
01

100% of nact parent, inc. (nact parent)'s charitable activities consist of supporting, benefiting, performing the functions of and assisting its supported organizations which consist of north american camp trust, inc.

$252Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 10 grants · $248K · 2023–2023
Summer Camp Opportunities Promote Education INCNY · FY2023$50,000
Ronald McDonald House Charities of Southern CaliforniaCA · FY2023$30,000
Camp for All KidsIL · FY2023$30,000
Global Camps Africa INCVA · FY2023$27,000
Reformed Church of Highland Park Affordable Housing CorporationNJ · FY2023$25,000
Experience CampsCT · FY2023$25,000
Camp Southern Ground INCGA · FY2023$25,000
Alisa Ann Ruch Burn Foundation a Charitable CorporationCA · FY2023$25,000
Journeys Urging Mammoth PossibilitiesNC · FY2023$6,000
Project Morry Properties INCNY · FY2023$5,000

By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$261K
Ln 12
Fees for servicesLn 2g$261K
Money outPt IX
$496K
Ln 25
Programscol B$252K
Managementcol C$244K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$146K
Total assetsLn 16$1.4M
LiabilitiesLn 26$40K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$261K
Total revenueLn 12$261K
Assets in detailPt X, end of year
CashLn 1$146K
Cash and savings togetherLn 1–2$146K
Other assetsLn 15$1.2M
Total assetsLn 16$1.4M
LiabilitiesLn 26$40K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 64
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$146K
Total assetsLn 16$0$1.4M
LiabilitiesLn 26$0$40K
Net assetsLn 32$0$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$252K$252K
Pay of current officers, directors and key staffLn 5$91K$91K
Other salaries and wagesLn 7$50K$50K
Legal feesLn 11b$19K$19K
Accounting feesLn 11c$59K$59K
Office expensesLn 13$11K$11K
Conferences, conventions and meetingsLn 19$2K$2K
InsuranceLn 23$12K$12K
Total functional expensesLn 25$496K$252K$244K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $261K$496K−$235K$1.3M 990 PDF
FY2023 $0$0 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $260,827 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$260,827
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $0$260,827
I-13 Grants and similar amounts paidPrior year $0$252,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$140,992
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$102,713
I-18 Total expensesPrior year $0$495,705
I-19 Revenue less expensesPrior year $0−$234,878
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $260,827 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $260,827$260,827
VIII-12 Total revenueRelated to mission $260,827 · Unrelated business $0 · Excluded from tax $0$260,827
Part IX · Statement of functional expenses $495,705 across 8 lines filed
IX-1 Grants to domestic organizationsPrograms $252,000$252,000
IX-5 Pay of current officers, directors and key staffManagement $91,000$91,000
IX-7 Other salaries and wagesManagement $49,992$49,992
IX-11b Legal feesManagement $18,769$18,769
IX-11c Accounting feesManagement $59,400$59,400
IX-13 Office expensesManagement $10,546$10,546
IX-19 Conferences, conventions and meetingsManagement $2,042$2,042
IX-23 InsuranceManagement $11,956$11,956
IX-25 Total functional expensesPrograms $252,000 · Management $243,705 · Fundraising $0$495,705
Part X · Balance sheet $1,365,090 assets, 8 lines filed
X-1 Cash, non-interest-bearing$146,262
X-15 Other assetsStart of year $0$1,218,828
X-16 Total assetsStart of year $0$1,365,090
X-17 Accounts payable and accrued expenses$40,476
X-26 Total liabilitiesStart of year $0$40,476
X-27 Net assets without donor restrictions$1,324,614
X-32 Total net assets or fund balancesStart of year $0$1,324,614
X-33 Total liabilities and net assetsStart of year $0$1,365,090
Part XI · Reconciliation of net assets $1,324,614 net assets at year end
XI-1 Total revenue$260,827
XI-2 Total expenses$495,705
XI-3 Revenue less expenses−$234,878
XI-4 Net assets at start of year$0
XI-9 Other changes in net assets$1,559,492
XI-10 Net assets at end of year$1,324,614

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

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