Lake Springfield Christian Assembly

Nonprofit profile at a glance

EIN
376005679
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Chatham, IL, USA
Phone
2175292625
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Official website

Reported finances

Revenue
$935,127
Expenses
$660,529
Assets
$572,918
Liabilities
$788

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • BRAD OWEN (BOARD PRESIDENT)
  • AMY MILLER (BOARD VICE PRESIDENT)

Highest reported compensation

  • KERMA YOTTER (CAMP DIRECTOR): $56,600 total reported compensation
  • AARON VAN TERRY (ASSISTANT DIRECTOR): $42,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide opportunities for people to encounter and grow in jesus christ, led by positive role models expressing god's love in a camping/retreat environment

What it reported doing in 2024

Summer camp, guest retreats, and lsca retreatssummer camp general operating and facilities expenses associated with safely facilitating youth summer camp experiences including: traditional overnight residential camping for ages 6-18, wilderness camping experiences, tent camping experiences, introductory and day time camp experiences.guest retreats and events are when like minded, christ centered organizations use the facilities at lsca for retreats and conferences or daytime events that are consistent with the mission of lsca. This includes governing churches, other christian churches, unrelated chrisitian ministires, partner christian ministries, organizations that serve underserved populations of children (low income, disabled, in foster care), and individuals that are members of our governing church can use some spaces for private events. Lsca provides short (day time only or weekend length) experiences for kids and adults to be encouraged in their faith, connect with friends, and enjoy the outdoor setting. We run 5-6 of these each year.

Operating model

Revenue model
Donor-supported. 64% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 78.2%; rating input score 78
  • 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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 0.87; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -4.6% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 19.2% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 78.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $517K in reported program spending
  • Leadership: top reported pay $57K · 16 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.