Lutheran Bible Camp Inc Dba Christikon

Nonprofit profile at a glance

EIN
810367727
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Billings, MT, USA
Phone
4066561969
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$627,754
Expenses
$619,912
Assets
$2,141,347
Liabilities
$6,578

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

Leadership & pay

14 people listed

Executive titles in this filing

  • DEREK LIGGETT (PRESIDENT)
  • TIM ERICKSON (VICE PRESIDENT)

Highest reported compensation

  • MARK DONALD (FORMER DIRECTOR / PASTOR): $98,266 total reported compensation
  • JESSICA EDWARDS (TREASURER): $6,100 total reported compensation

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

Overview

Mission

Lutheran bible camp, inc. D.b.a. "christikon" mission is to offer an outdoor based church camping.

What it reported doing in 2024

During the summer of 2025, the church camping program offered by christikon served 534 registered guests: - 339 guests in youth programs (residential, backpacking, at-risk youth) for a total of 1,934 camper days, - 150 guests in family/adult programs for a total of 466 camper days, and - 45 guests in the program for developmentally disabled adults for a total of 135 camper days.in addition, christikon facilities were used for retreats sponsored by ministries of member congregations through the fall months of 2025. The member congregations sponsored 108 guests for a total of 348 camper days.

Operating model

Revenue model
Donor-supported. 66% 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

SUPPORTED - The filed numbers largely add up and the organization raises money at a relatively low cost. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.3%; rating input score 58
  • Program expense ratio: 57.2%; rating input score 57
  • Fundraising efficiency: $156.9 raised per $1 spent on fundraising; rating input score 90; 90th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 1.2%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 3.45; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 38th percentile among comparable filings

Details

  • Where the money goes: 58.3% of revenue deployed · 57.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $355K in reported program spending
  • Leadership: top reported pay $98K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 19/100.