Nonprofit · EIN 88-3281650
CAMP FERN LEGACY
Also known as CAMP FERN
Tax-exempt · MARSHALL, TX 75672
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,494,481 | $1,403,303 | $91,178 | $405,018 | $234,295 | $170,723 |
| December 31, 2024 | 990 | $1,188,420 | $1,251,682 | -$63,262 | $244,493 | $164,948 | $79,545 |
| December 31, 2023 | 990 | $1,293,599 | $1,481,756 | -$188,157 | $252,851 | $110,044 | $142,807 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $453,780
- Program service revenue
- $1,031,214
- Investment income
- $8,661
- Net gain from sales of assets
- $33
- Net income from sales of inventory
- $826
- Other revenue
- $826
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $62,334
- Other salaries and wages
- $433,339
- Salaries, compensation and benefits (total)
- $537,538
- Professional fundraising fees
- $0
- Legal fees
- $24,568
- Accounting fees
- $26,750
- Occupancy
- $188,505
- Travel
- $14,357
- Depreciation
- $34,356
- Program services (functional)
- $1,266,296
- Management and general (functional)
- $103,126
- Fundraising (functional)
- $33,881
Balance sheet and other
- Total assets, start of year
- $244,493
- Total assets, end of year
- $405,018
- Total liabilities, end of year
- $234,295
- Net assets, end of year
- $170,723
- Land, buildings and equipment
- $152,699
- Publicly traded securities
- $3,967
- Net assets without donor restrictions
- $45,098
- Net assets with donor restrictions
- $125,625
- Gross unrelated business income
- $826
- Gross receipts
- $1,740,801
- Employees
- 99
- Volunteers
- 8
- Year formed
- 2022
- State of legal domicile
- TX
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH HOFFMAN | EXECUTIVE DI Officer | 40 | $62,333 |
| DR ANDY CLARK | SECRETARY Trustee or director, Officer | 8 | $0 |
| JUSTIN DAVIS | PRESIDENT Trustee or director, Officer | 8 | $0 |
| SYDNEY-SEID DAVIS | DIRECTOR Trustee or director | 8 | $0 |
| FRANCES SMITH JACKSON | VICE PRESIDE Trustee or director, Officer | 4 | $0 |
| KATHRYN LAKE | DIRECTOR Trustee or director | 2 | $0 |
| MCHUGH LEE | DIRECTOR Trustee or director | 4 | $0 |
| JOHN LITTLEJOHN | DIRECTOR Trustee or director | 2 | $0 |
| TREY PRICE | TREASURER Trustee or director, Officer | 4 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERICA A OLSEN | EXECUTIVE DI Officer | 40 | $58,500 |
| DR ANDY CLARK | SECRETARY Trustee or director, Officer | 15 | $0 |
| JUSTIN DAVIS | PRESIDENT Trustee or director, Officer | 10 | $0 |
| SYDNEY-SEID DAVIS | DIRECTOR Trustee or director | 15 | $0 |
| ROY E PRICE III | TREASURER Trustee or director, Officer | 10 | $0 |
| FRANCES JACKSON | VICE PRESIDE Trustee or director, Officer | 10 | $0 |
| KATHRYN LAKE | DIRECTOR Trustee or director | 10 | $0 |
| MCHUGH LEE | DIRECTOR Trustee or director | 10 | $0 |
| JOHN LITTLEJOHN | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERICA A OLSEN | Executive Dir. Officer | 50 | $72,500 |
| ROY TREY PRICE III | President Trustee or director, Officer | 10 | $0 |
| JUSTIN DAVIS | Secretary Trustee or director, Officer | 15 | $0 |
| KATHRYN LAKE | Treasurer Trustee or director, Officer | 10 | $0 |
| ANDY CLARK | Director Trustee or director | 10 | $0 |
| JOHN LITTLEJOHN | Director Trustee or director | 2 | $0 |
| FRANCES JACKSON | Director Trustee or director | 10 | $0 |
| SYDNEY SEID-DAVIS | Director Trustee or director | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 1046 CAMP RD, MARSHALL, TX 75672-1411
- In care of
- % KYLE NELSON
- Principal officer (990 for 2025)
- JUSTIN DAVIS, PO BOX 1367, MARSHALL, TX 75671
- Signed the 990
- JUSTIN DAVIS, PRESIDENT
- Phone
- (903) 742-4321
- Website
- WWW.CAMPFERN.ORG
- Return prepared by
- LUCA
Mission
CAMP FERN LEGACY'S MISSION IS TO ENCOURAGE BOYS & GIRLS TO GROW INTO WELL- BALANCED, SELF-ASSURED YOUNG MEN & WOMEN. CHILDREN LEARN TO VALUE NATURE AND FOLLOW THEIR PASSIONS AND INTERESTS. PERSONAL DEVELOPMENT IS THE CENTER OF A SUMMER AT CAMP FERN LEGACY. OUR MOTTO IS "GOD FIRST, OTHERS SECOND, I AM THIRD."
Program accomplishments
- CAMP FERN LEGACY OPERATES A RESIDENTIAL SUMMER CAMP PROGRAM DESIGNED TO PROVIDE YOUTH WITH OPPORTUNITIES FOR PERSONAL GROWTH, OUTDOOR EDUCATION, LEADERSHIP DEVELOPMENT, AND CHARACTER BUILDING IN A SAFE, INCLUSIVE ENVIRONMENT. THE PROGRAM OFFERS BOTH TWO-WEEK AND FOUR-WEEK SESSIONS FOR GIRLS AND BOYS, EMPHASIZING TEAMWORK, RESPONSIBILITY, AND AGE-APPROPRIATE RECREATIONAL AND EDUCATIONAL ACTIVITIES. DURING THE MOST RECENT FISCAL YEAR, CAMP FERN LEGACY SERVED 219 CAMPERS, WITH AN OVER 90% RETURN RATE FOR FOUR-WEEK SESSIONS. TWO-WEEK SESSIONS CONSISTENTLY SERVE AS A PIPELINE FOR CAMPERS WHO LATER ENROLL IN THE FOUR- WEEK PROGRAM, SUPPORTING SUSTAINED ENGAGEMENT AND LONG-TERM IMPACT. IN ADDITION TO SUMMER PROGRAMMING, CAMP FERN LEGACY EXPANDED ITS COMMUNITY ENGAGEMENT BY HOSTING ITS FIRST ANNUAL FAMILY WEEKEND, STRENGTHENING RELATIONSHIPS WITH CAMPER FAMILIES AND PROVIDING MULTIGENERATIONAL CONNECTION TO CAMP TRADITIONS. THE ORGANIZATION ALSO CONTINUED TO ENGAGE ALUMNI THROUGH VOLUNTEER WORKDAYS AND PARTICIPATION IN SUMMER PROGRAMMING. STAFF TRAINING REMAINED A PRIORITY, INCLUDING ON-SITE INSTRUCTION FROM INDUSTRY PROFESSIONALS, WITH A STRONG EMPHASIS ON ABUSE PREVENTION AND MISCONDUCT TRAINING TO ENSURE CAMPER SAFETY AND STAFF PREPAREDNESS. GENEROUS CONTRIBUTIONS OF TIME AND FINANCIAL SUPPORT ENABLED SIGNIFICANT PROGRAM AND FACILITY ENHANCEMENTS. ALL CABINS WERE FULLY OUTFITTED WITH NEW BUNK BEDS, IMPROVING CAMPER COMFORT AND SAFETY. CAMP FERN LEGACY PURCHASED AND NOW OWNS 18 HORSES, ALLOWING FOR THE CONTINUED EXPANSION OF ITS EQUESTRIAN PROGRAM. FACILITY UPGRADES INCLUDED ROOF REPLACEMENTS, THE ADDITION OF AN OUTDOOR KITCHEN (UVK) TO SUPPORT THE CAMP'S TRADITIONAL OUTDOOR BREAKFAST PROGRAM, AND THE CARVING AND PAINTING OF A NEW TOTEM POLE DURING THE SUMMER SESSION. INFRASTRUCTURE IMPROVEMENTS INCLUDED THE INSTALLATION OF FIBER OPTIC INTERNET AND THE ADDITION OF BATTERY BACKUP SYSTEMS FOR TRAIL LIGHTING TO ILLUMINATE EVACUATION ROUTES DURING POWER OUTAGES. THE ORGANIZATION INITIATED THE PROCESS FOR AMERICAN CAMP ASSOCIATION (ACA) ACCREDITATION, WITH COMPLETION ANTICIPATED IN FALL 2026. PROGRAM STAFF AND BOARD MEMBERS CONTINUED PROFESSIONAL DEVELOPMENT BY ATTENDING THE NATIONAL ACA CONFERENCE AND ACTIVELY IDENTIFYING BEST PRACTICES AND INDUSTRY STANDARDS. CAMP FERN LEGACY ALSO BEGAN A COMPREHENSIVE EVALUATION OF POLICIES AND PROCEDURES TO STRENGTHEN OPERATIONS, ENHANCE SAFETY, AND SUPPORT CONTINUOUS PROGRAM IMPROVEMENT.Expenses $1,266,296 · revenue $1,031,214
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-3281650
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20)
- Assets (IRS master file)
- $405,018
- Income (IRS master file)
- $1,740,801
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,494,481 | $1,403,303 | $405,018 | IRS |
| 990 | December 2024 | $1,188,420 | $1,251,682 | $244,493 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $1,293,599 | $1,481,756 | $252,851 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $482,089 | $151,125 | $450,035 | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 88-3281650).
Questions about CAMP FERN LEGACY
- What is the EIN of CAMP FERN LEGACY?
- The employer identification number (EIN) of CAMP FERN LEGACY is 88-3281650.
- Is CAMP FERN LEGACY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to CAMP FERN LEGACY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CAMP FERN LEGACY 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 CAMP FERN LEGACY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CAMP FERN LEGACY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CAMP FERN LEGACY?
- The 990 for the year ended December 31, 2025 names JUSTIN DAVIS.
- Who are the officers and directors of CAMP FERN LEGACY?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $62,333 (SARAH HOFFMAN, EXECUTIVE DI).
- How much revenue does CAMP FERN LEGACY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,494,481, expenses of $1,403,303 and total assets of $405,018 at year end.
Other nonprofits in MARSHALL
- DYB INC EIN 57-0385247 · last filed 990 for 2025
- SABINE RIVER RATS INC EIN 20-8945733 · last filed 990-EZ for 2026
- MARSHALL YOUTH BASEBALL ASSOCIATION EIN 75-2466805 · last filed 990-EZ for 2024
- MARSHALL YOUTH SOFTBALL ASSOCIATION EIN 75-2565518 · last filed 990-EZ for 2020
- MARSHALL MAVERICKS FOOTBALL BOOSTER CLUB INC EIN 81-3530173 · last filed 990-EZ for 2024
- FRIENDS OF SWIM WITH GINA EIN 83-4230989 · last filed 990-N for 2025
- MARSHALL MAVERICK GOLF BOOSTER CLUB INC EIN 99-2258010 · last filed 990-N for 2025
- DIXIE BASEBALL INC EIN 75-2288479 · last filed 990-N for 2025