Lutheran Camp Association FY2020 filing

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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.
67¢ of each $1 spent went to programs.
$88K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
8 mo
of spending, in cash
Plus $1.2M in investments, Pt X · Ln 11–13
Looks good: 7.9 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
$517K
7% of total assets
Looks good: liabilities are 7% 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
$1.6M
Spent
$1.2M
To programs
67%
Net assets
$7.1M
By yearFY2020–FY2024
Revenue
$1.6M
FY2020
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
$1.2M
FY2020
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
$7.1M
FY2020
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 FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

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

67 cents of each dollar spent went to programs.

Program services 67% · $836K Management & general 27% · $333K Fundraising 6% · $70K

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

13 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$88,035Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$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.

See Lutheran Camp Association executive salaries →

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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1 program · $836K · in their own filed words · FY2020
01

Operation of religious family and teen retreat center benefitting over 1,000 people in 2020. Bible discussions and lectures are held daily.

$836Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.2M
Fees for servicesLn 2g$334K
Investment incomeLn 3$38K
Money outPt IX
$1.2M
Ln 25
Programscol B$836K
Managementcol C$333K
Fundraisingcol D$70K
Owns and owesPt X
$7.1M
net assets · Ln 32
Cash and savingsLn 1–2$820K
Total assetsLn 16$7.6M
LiabilitiesLn 26$517K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.2M
Government grantsLn 1e$147K
Noncash giftsLn 1g$107K
Fees for servicesLn 2g$334K
Investment incomeLn 3$38K
Other incomeLn 4–11$16K
Gains on assetsLn 7$4K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$477K
SavingsLn 2$344K
Cash and savings togetherLn 1–2$820K
Accounts receivableLn 4$48K
Inventories for sale or useLn 8$18K
Prepaid expenses and deferred chargesLn 9$23K
Land, buildings, equipmentLn 10c$5.5M
InvestmentsLn 11–13$1.2M
Total assetsLn 16$7.6M
LiabilitiesLn 26$517K
Net assetsLn 32$7.1M
OperationsPt I, VI
EmployeesI 575
VolunteersI 6120
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3More from this return
Abroad and in kindSch F, M
Noncash gifts receivedSch M Pt I$122K
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$14K
Share of the $654K endowmentSch D 1g2.1%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY20FY19FY18FY17FY16
End of yearLn 1g$654K$612K$551K$594K$498K
Given inLn 1b$53K$10K$16K$56K$181K
SpentLn 1d–1f$36K$23K$30K$8K$10K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$936K$820K
InvestmentsLn 11–13$1.1M$1.2M
Land, buildings, equipmentLn 10c$5.3M$5.5M
Total assetsLn 16$7.7M$7.6M
LiabilitiesLn 26$963K$517K
Net assetsLn 32$6.7M$7.1M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3K$3K
Pay of current officers, directors and key staffLn 5$114K$23K$69K$23K
Other salaries and wagesLn 7$277K$188K$89K$217
Pension plan contributionsLn 8$23K$13K$9K$1K
Other employee benefitsLn 9$51K$33K$18K
Payroll taxesLn 10$31K$18K$11K$1K
Legal feesLn 11b$552$552
Accounting feesLn 11c$30K$28K$2K
Investment management feesLn 11f$14K$14K
Advertising and promotionLn 12$16K$16K
Office expensesLn 13$29K$2K$25K$3K
TravelLn 17$9K$8K$1K$161
Depreciation, depletion and amortizationLn 22$269K$242K$27K
InsuranceLn 23$25K$21K$3K$815
Other expenses (24a–d)Ln 24$281K$238K$23K$20K
All other expensesLn 24e$66K$31K$16K$19K
Total functional expensesLn 25$1.2M$836K$333K$70K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Oct 14, 2025 $2.4M$2.3M$151K$8.2M 990 PDF
FY2023Filed with the IRS Oct 14, 2024 $2.5M$2.1M$381K$7.9M 990 PDF
FY2022Filed with the IRS Oct 31, 2023 $2.1M$2.0M$82K$7.5M 990 PDF
FY2021Filed with the IRS Nov 14, 2022 $2.1M$1.6M$429K$7.7M 990 PDF
FY2020 ViewingFiled with the IRS Oct 27, 2021 $1.6M$1.2M$344K$7.1M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,584,020 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $544,989$1,196,928
I-9 Program service revenuePrior year $1,157,139$333,856
I-10 Investment incomePrior year $20,462$37,632
I-11 Other revenuePrior year $31,535$15,604
I-12 Total revenuePrior year $1,754,125$1,584,020
I-13 Grants and similar amounts paidPrior year $18,390$3,252
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $660,769$496,874
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $992,750$739,863
I-18 Total expensesPrior year $1,671,909$1,239,989
I-19 Revenue less expensesPrior year $82,216$344,031
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,584,020 across 9 lines filed
Lines not itemized here account for $12,215 of total revenue; see the IRS return.
VIII-1e Government grants$147,076
VIII-1f All other contributions, gifts and grants$1,049,852
VIII-1g Noncash contributions (included above)$106,934
VIII-1h Total contributions, gifts and grants$1,196,928
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $333,856$333,856
VIII-3 Investment incomeExcluded from tax $33,816$33,816
VIII-7 Net gain or loss on sales of assetsExcluded from tax $3,816$3,816
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,389$3,389
VIII-12 Total revenueRelated to mission $349,460 · Unrelated business $0 · Excluded from tax $37,632$1,584,020
Part IX · Statement of functional expenses $1,239,989 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $3,252$3,252
IX-5 Pay of current officers, directors and key staffPrograms $22,896 · Management $68,689 · Fundraising $22,896$114,481
IX-7 Other salaries and wagesPrograms $187,811 · Management $89,378 · Fundraising $217$277,406
IX-8 Pension plan contributionsPrograms $12,848 · Management $8,714 · Fundraising $1,030$22,592
IX-9 Other employee benefitsPrograms $32,898 · Management $18,131$51,029
IX-10 Payroll taxesPrograms $18,478 · Management $11,493 · Fundraising $1,395$31,366
IX-11b Legal feesManagement $552$552
IX-11c Accounting feesManagement $27,972 · Fundraising $1,636$29,608
IX-11f Investment management feesManagement $13,808$13,808
IX-12 Advertising and promotionPrograms $16,354$16,354
IX-13 Office expensesPrograms $2,146 · Management $24,540 · Fundraising $2,762$29,448
IX-17 TravelPrograms $8,147 · Management $1,128 · Fundraising $161$9,436
IX-22 Depreciation, depletion and amortizationPrograms $241,734 · Management $26,859$268,593
IX-23 InsurancePrograms $20,513 · Management $3,360 · Fundraising $815$24,688
IX-24 Other expenses (24a–d)Programs $238,203 · Management $22,631 · Fundraising $20,222$281,056
IX-24e All other expensesPrograms $31,013 · Management $15,951 · Fundraising $19,356$66,320
IX-25 Total functional expensesPrograms $836,293 · Management $333,206 · Fundraising $70,490$1,239,989
Part X · Balance sheet $7,612,910 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $497,821$476,705
X-2 Savings and temporary cash investmentsStart of year $438,120$343,544
X-4 Accounts receivableStart of year $237,709$47,828
X-8 Inventories for sale or useStart of year $20,965$17,837
X-9 Prepaid expenses and deferred chargesStart of year $30,282$22,866
X-10c Land, buildings and equipment, netStart of year $5,333,448$5,541,540
X-11 Publicly traded securitiesStart of year $1,120,788$1,162,590
X-16 Total assetsStart of year $7,679,133$7,612,910
X-17 Accounts payable and accrued expensesStart of year $929,499$104,967
X-19 Deferred revenueStart of year $33,259$21,090
X-23 Secured mortgages and notes payable$390,789
X-26 Total liabilitiesStart of year $962,758$516,846
X-27 Net assets without donor restrictionsStart of year $5,514,182$6,214,649
X-28 Net assets with donor restrictionsStart of year $1,202,193$881,415
X-32 Total net assets or fund balancesStart of year $6,716,375$7,096,064
X-33 Total liabilities and net assetsStart of year $7,679,133$7,612,910
Part XI · Reconciliation of net assets $7,096,064 net assets at year end
XI-1 Total revenue$1,584,020
XI-2 Total expenses$1,239,989
XI-3 Revenue less expenses$344,031
XI-4 Net assets at start of year$6,716,375
XI-5 Net unrealized gains (losses) on investments$35,658
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,096,064

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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