How do I verify a day camp’s returning-camper rate with the owner’s records?

Start with the raw lists: one per summer, with camper names or anonymized codes, ages, weeks attended and registration dates. Ask the seller to share them under a confidentiality agreement, with personal details masked if possible. Match campers from one summer to the next and count how many returned, remembering that older children age out of the program and so should be set aside.

Then look at how the owner defined a returning camper. Does a child who attended one week count the same as one who attended the full season? Are siblings counted once or twice? Is a new camper referred by a friend a repeat or a new one? A claim can be accurate under one definition and misleading under another, so agree on a definition before comparing.

Finally, cross-check with other records: deposits, refunds, waitlists, payment history, and what parents wrote in feedback or reviews. Ask why families left and what the camp did about it. Compare the result with the financial statements to see whether revenue moves the way the claimed rate implies. If the owner cannot supply records, treat the claim as unproven and ask your accountant how to proceed.

Key takeaways

• Match registration lists from several summers yourself instead of using the owner’s summary.
• Agree on what counts as a returning camper, including siblings and part-season attendance.
• Cross-check against deposits, waitlists, refunds and parent feedback.