2026-09-14T15:47:33-05:00 2025-10-31 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2024-11-01 813572035 NACT PINE GROVE INC C/O MICHELE FRIEDMAN NACT 9178636195 1440 LAKEFRONT DRIVE 2302 SARASOTA FL 34240 MICHELE FRIEDMAN EXECUTIVE DIRECTOR 9178636195 2026-09-14 1 1 PETER KUTNER P00446949 2129498700 2024 X MICHELE FRIEDMAN 1440 LAKEFRONT DRIVE 2302 SARASOTA FL 34240 5512764 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 4 321 0 0 0 0 0 5304986 5376454 54682 136310 0 0 5359668 5512764 12917 8970 0 0 1942290 1996508 0 0 0 2517367 2710158 4472574 4715636 887094 797128 12313583 12616126 10411905 9917320 1901678 2698806 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 4715636 8970 5376454 TO CREATE A UNIQUE ATMOSPHERE ALLOWING CAMPERS TO DEVELOP SKILLS IN A VARIETY OF ACTIVITIES WHILE GAINING LIFE SKILLS. 4715636 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 1 321 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 240331 0 0 240331 0 0 1 0 1 0 0 TUITION INCOME 611600 5376454 5376454 5376454 136310 136310 5512764 5376454 0 136310 X 8970 8970 1807596 1807596 15542 15542 173370 173370 180000 180000 45380 45380 9563 9563 62808 62808 1225 1225 649894 649894 149886 149886 245721 245721 TRANSPORTATION 352469 352469 REPAIRS AND MAINTENANCE 299385 299385 CAMP PROGRAMS 238370 238370 FOOD SERVICE 211628 211628 263829 263829 4715636 4715636 0 0 3226590 3522935 5016818 910591 4110310 4106227 4976683 4986964 12313583 12616126 97042 32999 985207 1036527 1953476 1893321 7376180 6954473 10411905 9917320 X 0 0 0 0 1901678 2698806 1901678 2698806 12313583 12616126 797128 0 X X 0 1 X 1 0 X 3622950 4379264 4950090 5304986 5376454 23633744 3622950 4379264 4950090 5304986 5376454 23633744 0 0 0 23633744 4659 8822 26697 54682 136310 231170 4659 8822 26697 54682 136310 231170 736240 15989 50822 803051 4363849 4404075 5027609 5359668 5512764 24667965 0.95810 0.95720 0.00940 0.00510 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. 1470742 1470742 2202064 356208 1845856 1299212 552517 746695 44800 1866 42934 4106227 GOODWILL 4974822 OTHER ASSETS 12142 4986964 NJEDA BONDS PAYABLE 6887218 DUE TO AFFILIATE 67255 6954473 X 5621270 108506 108506 5512764 0 5512764 4824142 108506 108506 4715636 0 4715636 PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2025, 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, 2025. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION INCOME 108,506. PART XII, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIPS - TUITION EXPENSE 108,506. 1 0 0 0 0 0 0 0 0 0 GARY MASER CAMP DIRECTOR 240331 0 0 0 0 0 0 0 0 0 240331 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 CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 67,904. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,904. UTILITIES: PROGRAM SERVICE EXPENSES 67,677. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,677. STAFF TRAINING: PROGRAM SERVICE EXPENSES 49,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,350. UNIFORMS: PROGRAM SERVICE EXPENSES 38,834. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,834. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 29,437. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 29,437. BANK AND OTHER FINANCING EXPENSES: PROGRAM SERVICE EXPENSES 4,111. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,111. FEES AND PERMITS: PROGRAM SERVICE EXPENSES 3,398. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,398. POSTAGE: PROGRAM SERVICE EXPENSES 3,118. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,118. 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.