Nonprofit · EIN 88-0662185
NACT PARENT INC
Also known as NORTH AMERICAN CAMP TRUST
Tax-exempt (reinstated) · SARASOTA, FL 34240
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $300,000 | $737,525 | -$437,525 | $927,565 | $40,476 | $887,089 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $300,000
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $405,000
- Compensation of officers, directors and key employees
- $91,000
- Other salaries and wages
- $49,000
- Salaries, compensation and benefits (total)
- $140,000
- Professional fundraising fees
- $0
- Legal fees
- $90,000
- Accounting fees
- $48,548
- Program services (functional)
- $405,000
- Management and general (functional)
- $332,525
Balance sheet and other
- Total assets, start of year
- $1,365,090
- Total assets, end of year
- $927,565
- Total liabilities, end of year
- $40,476
- Net assets, end of year
- $887,089
- Net assets without donor restrictions
- $887,089
- Gross receipts
- $300,000
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2022
- State of legal domicile
- NY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHELE FRIEDMAN | EXECUTIVE DIRECTOR Trustee or director, Officer | 40 | $94,000 |
| FRITZ SEYFERTH | PRESIDENT/DIRECTOR Trustee or director, Officer | 10 | $0 |
| JEFFREY LEIKEN | VICE PRESIDENT/DIRECTOR Trustee or director, Officer | 10 | $0 |
| DAVID MALTER | SECRETARY/DIRECTOR Trustee or director, Officer | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1440 LAKEFRONT DR UNIT 2302, SARASOTA, FL 34240-1619
- In care of
- % MICHELE FRIEDMAN
- Principal officer (990 for 2024)
- MICHELE FRIEDMAN, 1440 LAKEFRONT DRIVE 2302, SARASOTA, FL 34240
- Signed the 990
- MICHELE FRIEDMAN, EXECUTIVE DIRECTOR
- Phone
- (917) 863-6195
- Return prepared by
- EISNER ADVISORY GROUP LLC
Mission
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 (NACT, 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).
Program accomplishments
- 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. (NACT, EIN: 81-3572035) AND ANY FUTURE CORPORATION DIRECTLY AFFILIATED WITH NACT PARENTOR NACT 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).Expenses $405,000 · grants $405,000 · revenue $300,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
| 2022 | October 31, 2023 | March 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-0662185
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type II
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2025
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N19)
- Assets (IRS master file)
- $927,565
- Income (IRS master file)
- $300,000
Revocation and reinstatement
- Exemption revoked
- March 15, 2025
- Posted by the IRS
- June 10, 2025
- Reinstated
- Effective March 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | – | – | – | IRS |
| 990 | October 2024 | – | – | – | IRS |
| 990-EZ | October 2023 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about NACT PARENT INC
- What is the EIN of NACT PARENT INC?
- The employer identification number (EIN) of NACT PARENT INC is 88-0662185.
- Is NACT PARENT INC tax-exempt?
- Yes. The IRS revoked its exemption on March 15, 2025 and reinstated it effective March 15, 2025.
- Are donations to NACT PARENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does NACT PARENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of NACT PARENT INC due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did NACT PARENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of NACT PARENT INC?
- The 990 for the year ended October 31, 2025 names MICHELE FRIEDMAN.
- Who are the officers and directors of NACT PARENT INC?
- The 990 for the year ended October 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $94,000 (MICHELE FRIEDMAN, EXECUTIVE DIRECTOR).
- How much revenue does NACT PARENT INC have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $300,000, expenses of $737,525 and total assets of $927,565 at year end.
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All nonprofits in SARASOTA · Florida · Recreation and sports