Lutherdale Bible Camp Inc

Nonprofit profile at a glance

EIN
390963472
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Elkhorn, WI, USA
Phone
2627422352
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,691,023
Expenses
$2,025,510
Assets
$5,934,427
Liabilities
$1,338,480

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

Leadership & pay

16 people listed

Executive titles in this filing

  • MICHAEL DIXON (PRESIDENT)

Highest reported compensation

  • REV TRACY POLZIN (EXECUTIVE DI): $143,033 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lutherdale is a place for rejuvenation, learning, fellowship, and recreation. Waterfront activities, field games, archery, the farm, low & high challenge course activities, and a climbing tower along the shores of lauderdale lakes provide opportunities for people of all ages to connect with nature.

What it reported doing in 2025

Summer ministry: lutherdale has over 80 years of experience in running summer camps. We follow over 300 standards established by the american camp association in order to provide a safe space for your children. Our program model is set up around small groups so that ever camper has a cabin leader that will invest in, care for, and nurture your child. We offer full week youth camps for grades 1-12, on-site day camps for grades k-6, leadership exploration and adventure program (leap) for grades 10-12, and adult and family camps. Whether attending a full week camp or weekend camp each camper gets to try new activities and practice skills to learn about what they love. General camp activities include bible study, canoeing, arts & crafts, field games, court games, kayaking, worship, camp fires, swimming, feeding animals and much more.

Operating model

Revenue model
Earned-program. 60% of the money available for current operations came from fees and other program revenue.
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 - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: 68.5%; rating input score 68
  • Fundraising efficiency: $7.61 raised per $1 spent on fundraising; rating input score 26; 26th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 0.2% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 1.7% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 29th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed · 68.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $143K · 16 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 13 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.