Central Il Lutheran Camp

Nonprofit profile at a glance

EIN
370692346
IRS 990 coverage
2021–2022
Forms available
Form 990 2022
Location
Cantrall, IL, USA
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Development – Religious Leadership
Affiliation
Christianity

Official website

Reported finances

Revenue
$782,544
Expenses
$341,104
Assets
$1,761,615
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • BILL WIERMER (PRESIDENT)

People named in this filing

  • DR JAMES BROWN (TREASURER)
  • RACHEL BENNING (DIRECTOR)
  • AMBER LINDEMANN (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To establish, maintain, and operate a camp and camping facilities for christian education and fellowship and the safeguarding of the spiritual, intellectual, social, and physical welfare of members of the lutheran church-Missouri synod.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 25
  • Transparency & Controls: 84
  • Accountability: 6
  • Sustainability: 90
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 18.9%; rating input score 19
  • Program expense ratio: 43.1%; rating input score 43
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 21st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 56.4%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 5.16; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -1.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 28.8% per year; rating input score 100; 88th percentile among comparable filings

Details

  • Where the money goes: 18.9% of revenue deployed · 43.1% of spending went to programs
  • Governance: 0 of 12 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $147K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 2 filing years from 2021 to 2022
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 19/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 43/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.