Lutheran Camping Corporation of Central Pennsylvania
Nonprofit profile at a glance
- EIN
- 232025493
- IRS 990 coverage
- 2010–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Arendtsville, PA, United States
- Phone
- 717-677-8211
- Rating
- 86
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,563,562
- Expenses
- $1,788,138
- Assets
- $4,914,386
- Liabilities
- $209
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- MICHAEL YOUSE (EXECUTIVE DIRECTOR)
Highest reported compensation
- MICHAEL YOUSE (EXECUTIVE DIRECTOR): $126,656 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Support our mission by providing camp experiences and year-round ministries—making camp accessible, improving facilities, and renewing faith through Christ-centered Lutheran summer camp and retreat ministry. Support Our Mission Your gifts help make camp experiences accessible, support facility improvements, and grow our year-round ministries. Every dollar makes an impact. Give Now. We follow nonprofit best practices for financial oversight and integrity. Board of Directors provides fiscal oversight Budgeting and reporting align with our mission. Board of Directors provides fiscal oversight Budgeting and reporting align with our mission Audited financials available upon request.
What it reported doing in 2025
Three outdoor ministry sites, kirchenwald, nawakwa, and wittle farm provide religious experiences and education through summer church camp programs and year round retreat ministry. Summer campers at kirchenwald: 473. Summer campers at nawakwa: 894. Congregational summer day campers: 10. Lcc is committed to providing summer camp experiences to children regardless of their financial situation and provided $33,613 in campership support to 78 children from families requesting assistance.the retreat ministry serves churches, families, schools and other groups. Kirchenwald served 1,221 retreat guests at 60 retreats. 3,315 guests attended 106 retreats at nawakwa. 38 guests attended 11 retreats at wittel farm. Additionally, lcc conducted 21 events which served 795 persons.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 40
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 94.2%; rating input score 94
- Program expense ratio: 80.9%; rating input score 81
- Fundraising efficiency: $7.63 raised per $1 spent on fundraising; rating input score 27; 27th 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; 64th percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14.4%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 2.75; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
- Officer compensation ratio: 7.1%; rating input score 45; 45th percentile among comparable filings
Growth
- Program expense growth: 4.3% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 2.1% per year; rating input score 100; 23rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 94.2% of revenue deployed · 80.9% of spending went to programs
- Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.4M in reported program spending
- Leadership: top reported pay $127K · 14 people listed
- Consistency: 35 of 35 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Fundraising efficiency scored 27/100.
- High — Sustainability: Operating margin scored 9/100.
- Review — Accountability: Governance controls: CEO compensation review process not reported.
- Moderate — Sustainability: Officer compensation ratio scored 45/100.