Grace Lutheran Camp

Nonprofit profile at a glance

EIN
421390889
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Dewitt, IA, USA
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$87,120
Expenses
$107,657
Assets
$432,835
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • CRAIG PAARMANN (PRESIDENT)

People named in this filing

  • MARY GARLOUGH (BOARD MEMBER)
  • DUANE HANSEN (VICE PRESIDE)
  • ALLISON LAFEVERS (BOARD MEMBER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Grace lutheran camp's primary exempt purpose is to provide a facility that can be used by churches, youth groups, and the general public for retreats, camps, church services, mission outreaches, and other non-religious uses for the general public such as meetings and conferences.

What it reported doing in 2025

The camp facility was used as follows: 1. By churches (other than grace lutheran church) for retreats and meetings. 2. By community service organizations and families of the community for reunions & meetings. 3. By grace lutheran church congregation for meetings and services. 4. Summer camp programs for children & adults. All activities serve to promote the religious purpose of the camp and the betterment of the community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.8%; rating input score 97
  • Program expense ratio: 74.8%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -23.6%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 4.02; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 0.3% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 21st percentile among comparable filings

Details

  • Where the money goes: 96.8% of revenue deployed · 74.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $80K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.