Lutheran Camp Association

Tax-deductible

Arcadia, MI501(c)(3)ReligionEIN 38-1869458Revenue $2.4M in FY2024

On file with the IRScamp-arcadia.com3046 Oak St, 49613-5152 · Arcadia, MITax-exempt since Oct 1978Publicly supported — 509(a)(2)

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Religious organization - the primary exempt purpose is to provide a setting for christian families and individuals to vacation with god.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
Run by 120 volunteers and 75 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $277K a year · 13% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$99K
to officers and key staff · 4% of spending
Top officer’s pay lower than 51% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$225K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.4M
-1% vs prior year
Spent
$2.3M
To programs
74%
Net assets
$8.2M
By yearFY2020–FY2024
Revenue
$2.4M
FY2024▼ -1%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$2.1M
FY2022$2.1M
FY2023$2.5M
FY2024$2.4M
Expenses
$2.3M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.6M
FY2022$2.0M
FY2023$2.1M
FY2024$2.3M
Net assets
$8.2M
FY2024▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.1M
FY2021$7.7M
FY2022$7.5M
FY2023$7.9M
FY2024$8.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1978.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $1.7M Management & general 19% · $428K Fundraising 7% · $159K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

14 people listed on the 990; $99K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$99,318Pt VII · Sec A
Vice Pres (jan-Nov)/President (dec)
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director (jan-Oct); VP (nov-Dec)
$0Pt VII · Sec A
President (jan-Nov)
$0Pt VII · Sec A

Charles N May’s $99K as Executive Director is at the 49th percentile of top reported officer pay among 1636 $1–10M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Charles N May$99,318$94,991$92,890$88,323$88,035

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers Christian families and individuals a place to vacation with God.

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Provided by the organization

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1 program · $1.7M · in their own filed words · FY2024
01

Operation of religious family and teen retreat center benefitting over 3,000 people in 2024. Bible discussions and lectures are held daily.

$1.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 4 grants · $70K · 2021–2024
Unitemized GrantFY2024$31,944
Unitemized GrantFY2023$16,795
Unitemized GrantFY2022$8,497
Unitemized GrantFY2021$12,628

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Fees for servicesLn 2g$1.3M
Gifts and grantsLn 1h$911K
Investment incomeLn 3$136K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.7M
Managementcol C$428K
Fundraisingcol D$159K
Owns and owesPt X
$8.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$8.4M
LiabilitiesLn 26$225K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$911K
Noncash giftsLn 1g$6K
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$136K
Other incomeLn 4–11$52K
Gains on assetsLn 7$31K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$222K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$5.1M
Total assetsLn 16$8.4M
LiabilitiesLn 26$225K
Net assetsLn 32$8.2M
OperationsPt I, VI
EmployeesI 575
VolunteersI 6120
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$1.1M$1.4M
InvestmentsLn 11–13$1.7M$1.8M
Land, buildings, equipmentLn 10c$5.3M$5.1M
Total assetsLn 16$8.1M$8.4M
LiabilitiesLn 26$153K$225K
Net assetsLn 32$7.9M$8.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$32K$32K
Pay of current officers, directors and key staffLn 5$134K$27K$67K$40K
Other salaries and wagesLn 7$594K$422K$128K$44K
Pension plan contributionsLn 8$30K$13K$11K$6K
Other employee benefitsLn 9$92K$44K$33K$15K
Payroll taxesLn 10$63K$42K$15K$6K
Accounting feesLn 11c$47K$39K$8K
Investment management feesLn 11f$16K$16K
Advertising and promotionLn 12$19K$15K$4K
Office expensesLn 13$43K$4K$29K$10K
TravelLn 17$44K$37K$5K$2K
Depreciation, depletion and amortizationLn 22$311K$280K$31K
InsuranceLn 23$32K$26K$4K$1K
Other expenses (24a–d)Ln 24$776K$728K$28K$20K
All other expensesLn 24e$53K$29K$22K$2K
Total functional expensesLn 25$2.3M$1.7M$428K$159K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $2.4M$2.3M$151K$8.2M 990 PDF
FY2023 $2.5M$2.1M$381K$7.9M 990 PDF
FY2022 $2.1M$2.0M$82K$7.5M 990 PDF
FY2021 $2.1M$1.6M$429K$7.7M 990 PDF
FY2020 $1.6M$1.2M$344K$7.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $2,436,399 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,087,397$910,727
I-9 Program service revenuePrior year $1,177,732$1,338,344
I-10 Investment incomePrior year $159,497$135,593
I-11 Other revenuePrior year $43,612$51,735
I-12 Total revenuePrior year $2,468,238$2,436,399
I-13 Grants and similar amounts paidPrior year $16,795$31,944
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $863,159$912,498
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,207,654$1,340,690
I-18 Total expensesPrior year $2,087,608$2,285,132
I-19 Revenue less expensesPrior year $380,630$151,267
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,436,399 across 7 lines filed
Lines not itemized here account for $51,735 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$910,727
VIII-1g Noncash contributions (included above)$6,095
VIII-1h Total contributions, gifts and grants$910,727
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,338,344$1,338,344
VIII-3 Investment incomeExcluded from tax $104,965$104,965
VIII-7 Net gain or loss on sales of assetsExcluded from tax $30,628$30,628
VIII-12 Total revenueRelated to mission $1,390,079 · Unrelated business $0 · Excluded from tax $135,593$2,436,399
Part IX · Statement of functional expenses $2,285,132 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $31,944$31,944
IX-5 Pay of current officers, directors and key staffPrograms $26,760 · Management $66,900 · Fundraising $40,141$133,801
IX-7 Other salaries and wagesPrograms $422,165 · Management $128,284 · Fundraising $43,655$594,104
IX-8 Pension plan contributionsPrograms $12,643 · Management $11,449 · Fundraising $5,673$29,765
IX-9 Other employee benefitsPrograms $43,657 · Management $32,828 · Fundraising $15,171$91,656
IX-10 Payroll taxesPrograms $41,750 · Management $15,202 · Fundraising $6,220$63,172
IX-11c Accounting feesManagement $38,699 · Fundraising $8,240$46,939
IX-11f Investment management feesManagement $16,254$16,254
IX-12 Advertising and promotionPrograms $15,422 · Fundraising $3,856$19,278
IX-13 Office expensesPrograms $3,838 · Management $29,095 · Fundraising $10,220$43,153
IX-17 TravelPrograms $36,804 · Management $4,518 · Fundraising $2,259$43,581
IX-22 Depreciation, depletion and amortizationPrograms $279,718 · Management $31,078$310,796
IX-23 InsurancePrograms $26,242 · Management $4,322 · Fundraising $1,050$31,614
IX-24 Other expenses (24a–d)Programs $727,887 · Management $27,730 · Fundraising $20,498$776,115
IX-24e All other expensesPrograms $28,709 · Management $21,981 · Fundraising $2,270$52,960
IX-25 Total functional expensesPrograms $1,697,539 · Management $428,340 · Fundraising $159,253$2,285,132
Part X · Balance sheet $8,393,478 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $348,049$222,416
X-2 Savings and temporary cash investmentsStart of year $763,777$1,144,096
X-4 Accounts receivableStart of year $10,540$7,976
X-8 Inventories for sale or useStart of year $19,007$20,671
X-9 Prepaid expenses and deferred chargesStart of year $19,584$16,088
X-10c Land, buildings and equipment, netStart of year $5,251,263$5,143,988
X-11 Publicly traded securitiesStart of year $1,681,107$1,838,243
X-16 Total assetsStart of year $8,093,327$8,393,478
X-17 Accounts payable and accrued expensesStart of year $107,879$62,617
X-19 Deferred revenueStart of year $44,663$54,121
X-25 Other liabilitiesStart of year $0$107,781
X-26 Total liabilitiesStart of year $152,542$224,519
X-27 Net assets without donor restrictionsStart of year $6,794,924$6,802,472
X-28 Net assets with donor restrictionsStart of year $1,145,861$1,366,487
X-32 Total net assets or fund balancesStart of year $7,940,785$8,168,959
X-33 Total liabilities and net assetsStart of year $8,093,327$8,393,478
Part XI · Reconciliation of net assets $8,168,959 net assets at year end
XI-1 Total revenue$2,436,399
XI-2 Total expenses$2,285,132
XI-3 Revenue less expenses$151,267
XI-4 Net assets at start of year$7,940,785
XI-5 Net unrealized gains (losses) on investments$76,907
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,168,959

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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