2025-08-07T14:21:01-05:00 2024-10-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2023-11-01 813572035 NACT PINE GROVE INC C/O MICHELE FRIEDMAN NACT 9178636195 1440 LAKEFRONT DRIVE 2302 SARASOTA FL 34240 MICHELE FRIEDMAN EXECUTIVE DIRECTOR 9178636195 2025-08-06 1 0 PETER KUTNER P00446949 2129498700 2023 2025-03-06 01:10:19Z X MICHELE FRIEDMAN 1440 LAKEFRONT DRIVE 2302 SARASOTA FL 34240 5359668 0 X WWW.CAMPTRUST.ORG X 2016 NY NACT PINE GROVE IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED. 4 4 280 4 0 0 0 0 4950090 5304986 26697 54682 50822 0 5027609 5359668 94673 12917 0 0 1949407 1942290 0 0 0 2235203 2517367 4279283 4472574 748326 887094 12537032 12313583 10021606 10411905 2515426 1901678 NORTH AMERICAN CAMP TRUST (NACT) IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED. 0 0 4472574 12917 5304986 TO CREATE A UNIQUE ATMOSPHERE ALLOWING CAMPERS TO DEVELOP SKILLS IN A VARIETY OF ACTIVITIES WHILE GAINING LIFE SKILLS. 4472574 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 280 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY NJ X MICHELE FRIEDMAN 9178636195 1440 LAKEFRONT DRIVE 2302 SARASOTA FL 34240 X MICHELE FRIEDMAN EXECUTIVE DIRECTOR 10.00 X X 0 0 0 FRITZ SEYFERTH PRESIDENT 1.00 X X 0 0 0 JEFFREY LEIKIN VICE PRESIDENT 1.00 X X 0 0 0 DAVID MALTER SECRETARY & TREASURER 1.00 X 0 0 0 KIM AYCOCK MEMBER 1.00 X 0 0 0 GARY MASER CAMP DIRECTOR 40.00 X 259001 0 18500 259001 0 18500 1 0 1 0 0 TUITION INCOME 611600 5304986 5304986 5304986 54682 54682 5359668 5304986 0 54682 X 12917 12917 1770170 1770170 172120 172120 200000 200000 6970 6970 21704 21704 58204 58204 930 930 655390 655390 145282 145282 203210 203210 TRANSPORTATION 374062 374062 CAMP PROGRAMS 255543 255543 REPAIRS AND MAINTENANCE 206841 206841 FOOD SERVICE 187079 187079 202152 202152 4472574 4472574 0 0 3430438 3226590 4871014 760704 4131022 4110310 4975572 4976683 12537032 12313583 135607 97042 944039 985207 2009576 1953476 6932384 7376180 10021606 10411905 X 0 0 0 0 2515426 1901678 2515426 1901678 12537032 12313583 X 887094 -1500842 X X 0 1 X 1 0 X 2099309 3622950 4379264 4950090 5304986 20356599 2099309 3622950 4379264 4950090 5304986 20356599 0 0 0 20356599 13292 4659 8822 26697 54682 108152 13292 4659 8822 26697 54682 108152 736240 15989 50822 803051 2112601 4363849 4404075 5027609 5359668 21267802 0.95720 0.95650 0.00510 0.00310 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 736,240. OTHER INCOME - 2021 AMOUNT: $ 15,989. 2022 AMOUNT: $ 50,822. 2023 AMOUNT: $ 0. 1470742 1470742 2101060 302064 1798996 1299212 458640 840572 4110310 GOODWILL 4974822 OTHER ASSETS 1861 4976683 NJEDA BONDS PAYABLE 6946180 DUE TO AFFILIATE 430000 7376180 X 5482383 122715 122715 5359668 0 5359668 4595289 122715 122715 4472574 0 4472574 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX-RELATED INTEREST AND PENALTIES RECORDED FOR THE YEAR ENDED OCTOBER 31, 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION INCOME 122,715. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION EXPENSE 122,715. 1 0 0 0 0 0 0 0 0 0 GARY MASER CAMP DIRECTOR 185001 0 74000 0 0 0 18500 0 0 0 277501 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THEIR MEETING PRIOR TO THE FORM BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PERFORMED AND REVIEWED. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS DETERMINE AND APPROVE COMPENSATION OF THE ORGANIZATIONS OFFICERS AND KEY EMPLOYEES BASED UPON INDUSTRY NORMS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL OF ITS RELEVANT INFORMATION AVAILABLE TO THE PUBLIC ON REQUEST FROM THEIR OFFICE LOCATION. FORM 990, PART IX, LINE 24E UTILITIES: PROGRAM SERVICE EXPENSES 56,076. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,076. CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 50,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,000. UNIFORMS: PROGRAM SERVICE EXPENSES 42,648. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,648. STAFF TRAINING: PROGRAM SERVICE EXPENSES 37,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,389. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 6,728. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,728. BANK AND OTHER FINANCING EXPENSES: PROGRAM SERVICE EXPENSES 3,924. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,924. POSTAGE: PROGRAM SERVICE EXPENSES 3,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,240. FEES AND PERMITS: PROGRAM SERVICE EXPENSES 2,147. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,147. FORM 990, PART XI, LINE 9: NET TRANSFER OF LIABILITIES FROM NACT PARENT INC. -1,500,842. FORM 990, PART XI, LINE 2C: THE ORGANIZATION'S PROCESS FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE BOARD REVIEWS THE AUDITED FINANCIALS WITH THE AUDIT FIRM BEFORE THE BOARD APPROVES THE ISSUANCE OF THE FINANCIALS.