7.5 Summer Camp Budgets

Chapter 2 Business Operations> Section 7 Summer Camp

TABLE OF CONTENTS

• Verbiage/Definitions
• Overview/Purpose
• 7.5.1 Budget Tool Tab
• 7.5.2 Summer Camp Plans Tab
• 7.5.3 Camp Expense by Month Tabs
• 7.5.5 Summer Camp Budget Tool
• 7.5.5 Summer Camp Plans and Activities
• 7.5.6 Monthly Camp Expense Tracking
• 7.5.7 Flex Weeks and Budget Impact
• 7.5.8 Transportation
• 7.5.9 Payments for Summer Camp

Verbiage/Definitions

• Preschool Campers: Children participating in in-house activities. 
• Campers: Children participating in field trips.
• Budget: 70% of your total activity fee revenue. 
• Budget Tool: Provides schools with transparency into their projected budget (70% of total activity fee revenue). This is just a tool that should be analyzed on a monthly basis to ensure enrollment is where we projected it to be prior to camp commencing. Otherwise, we need to adjust our plans accordingly to ensure our total camp costs do not exceed our budget (70% of total activity fee revenue). 

Overview/Purpose

Summer camp budgets are designed to support a successful program while effectively managing our finances. Budgets should utilize no more than 70% of the total activity fee revenue, reserving the remaining 30% for additional costs incurred during the summer. It's important not to exceed this 70% allocation (your summer camp budget) as the remaining 30% is not considered profit. Instead, it covers increased summer payroll due to longer hours for school-age children and the additional staffing required for field trip supervision.

Additionally, submitted summer camp plans should align with your allocated budget. We aim to utilize the full 70% of activity fee revenue to support a fun, well-planned summer filled with a balance of in-house and field trip activities. A successful summer camp experience has a direct impact on back-to-school enrollment and engagement.

7.5.1 Budget Tool Tab

To complete the budget:

1. First start by entering the school’s name and selecting the state to apply the correct activity fee charges on the “Budget Tool” tab.
2. Fill in the enrollment details by categories (Preschool Campers, Campers, Employee Preschool Campers, and Employee Campers).
3. Enter the “# of Weeks in Camp” to auto-calculate your total revenue and budget (70%).

Disclaimer for Subsidy States that cannot charge an activity fee:

In states where activity fees cannot be collected (MA and NY), the budget tool should still be completed based on enrollment by category (Preschool Campers, Campers, Employee Preschool Campers, and Employee Campers).

While activity fees are not collected from the primary payer for subsidized children in these states, it is still essential to include these children in the planning process. These fees are often offset by increased subsidy revenue during the summer.

Even without a traditional fee structure, programs in MA and NY should reconcile their enrollment numbers at the end of each month, as their actual budget will be determined using enrollment data rather than activity fee revenue.

7.5.2 Summer Camp Plans Tab

Complete this tab by listing all the in-house activities, field trips, and/or other expenses (i.e.: supplies) needed and total cost to create an entire summer camp game plan for in-house and field trip activities based on your anticipated budget.

This will calculate your total projected camp costs and compare them to your expected budget. Your planned expenses should be no less than 50% of your projected budget. This approach ensures a well-rounded, fun camp experience.

Submit this by the due date to your Executive Director for approval prior to camp (see section 7.5.5). Notes/Disclaimers on Activities Planned:

• Restaurants will only be approved if it provides a learning experience (i.e.: helping make food, such as pizza). Our breakfast, AM snack, lunch, and PM snacks must still be served and claimed.
• School supply costs should be included in the budget, but only at the beginning of camp. Supplies should be for camp and therefore any additional funds may not be used when camp concludes to be replenished.

7.5.3 Camp Expense by Month Tabs

This section is used to track your actual expenses as they are paid, accounting for variables such as weather-related postponements or fluctuations in attendance. It provides a real-time view of your spending by month, beyond what is outlined in the “Summer Camp Plans” tab.

The information entered will automatically calculate the total spending for the month.

Once configured, the “Remainder” metric will compare total spending thus far to the total anticipated budget, showing whether you are over or under budget. In subsequent months, the data is carried forward, allowing for proactive adjustments. Analyzing budget performance monthly helps ensure your camp expenses remains on track with your anticipated budget.

7.5.5 Summer Camp Budget Tool

The Summer Camp Budget can be located: O:\Operations All\4-Operations Resources\Summer Camp\Summer Camp Budgets\2025.

7.5.5 Summer Camp Plans and Activities

The “Summer Camp Plans” tab shall be completed and sent to your Executive Director by 5/2/2025 for approval. Executive Directors must review and preliminary approve before submitting their schools summer camp budgets for final approval to the Vice President of Field Operations and Manager of Field Operations by 5/9/2025.

Note: Please ensure you’ve followed the guidance in 7.3.2 prior to submission for approval.

7.5.6 Monthly Camp Expense Tracking

Schools must update the camp expense tabs monthly to accurately track spending after activities have concluded. Each month's expense tab includes a section to compare projected enrollment with actual enrollment. If actual enrollment falls below the projections used to generate the anticipated budget, the section will be flagged in red as a visual alert to help ensure spending is adjusted accordingly throughout camp.

7.5.7 Flex Weeks and Budget Impact

Flex weeks impact revenue, as these weeks are credited and it’s not revenue collected. For Camp 2025, each eligible child is allowed up to four (4) flex weeks. By monitoring attendance, if we observe a high volume of flex weeks or consistently low attendance, it’s important to recognize that this can affect the actual budget as well.

7.5.8 Transportation

Any transportation outside of COA transportation must be approved by your Executive Director and Director of Facilities prior to camp. No additional transportation is allowed outside of these agreements. These agreements should not be accounted for on the budget and are handled separately.

7.5.9 Payments for Summer Camp

All deposits leading into camp must be made through your Executive Director. Once camp begins, schools will be responsible for payments via America Express or appropriate check requests, with full receipts.

American Express (AMEX) is the preferred method of payment. If a vendor does not accept American Express, the school must submit a check request to Accounting at minimum two weeks prior to the event to allow adequate time for processing and mailing.

Since most vendors require payment upon arrival, it is recommended to submit all necessary check requests for a given month (must be same month) in advance, allowing them to be mailed together to avoid any day-of issues. We should not go on a field trip without payment in hand to avoid delayed invoices, etc. that affect subsequent months.