Living Waters Bible Camp Inc

Nonprofit profile at a glance

EIN
237068380
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Westby, WI, USA
Phone
6086344373
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,412,698
Expenses
$1,133,673
Assets
$2,559,986
Liabilities
$82,655

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

Leadership & pay

7 people listed

Executive titles in this filing

  • IVAN MUNGUIA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • IVAN MUNGUIA (EXECUTIVE DIRECTOR): $60,800 total reported compensation

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

Overview

Mission

Reach, train, and equip individuals to become servant leaders through the truth of god's word, intentional godly relationships, and adventures in his creation. Our vision is to be a christian resource for leadership development and creation experience in the midwest. Our ends statement is that campers will become christ followers who are servant leaders and live out a biblical worldview. The corporation operates the camp for charitable, religious, and educational purposes. Training is provided for staff to equip them to serve at camps and in various mission activities. Campers are taught the wonders of creation through a well-equipped nature center museum, a planetarium, a telescope, and hands-on studies of rocks, caves, trees, vegetation, lakes and streams.

What it reported doing in 2024

Living waters bible camp conducted through 13 summer camp sessions, held from june through august, that served 743 campers who spent 4,351 camper days at camp. Each session was conducted for the spiritual, emotional, social, and physical benefit of the campers as they learned about the lord through bible study, nature programs that reflect the biblicalaccount of creation, and challenge course/team-building activities. Each session also provided opportunities to grow in serving others, preparing campers to be leaders and role models through service in their local communities, churches, schools, and at home. 20 living waters sponsored events were conducted that served 969 campers who spent 1,647 camper days at camp. Each session was conducted with the focus of individuals growing in their personal walk with the lord, strengthening family relationships, and service, such as, but not limited to: young adult retreat, ladies retreat, father/son retreat, mother/daughter retreat, and mexico mission trip. Camp hosted 19 school groups, primarily private schools, that served 1,007 students who spent 1,050 camper days at camp. Each school selected either a nature program or servant leadership track to develop their students further educationally, spiritually, and socially through times of bible study, nature programs, challenge course, and team-building activities.camp hosted 23 guest groups that served 1,021 guests who spent 1,849 campers days at camp. Each group was afforded opportunities for teaching, activities, nature programs, and time to develop intentional godly relationships amongst their group.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

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: 58
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.5%; rating input score 55
  • Program expense ratio: 67.9%; rating input score 68
  • Fundraising efficiency: $10.97 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.8%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.26; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 7.6% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 55.5% of revenue deployed · 67.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $770K in reported program spending
  • Leadership: top reported pay $61K · 7 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.