LUTHERAN CAMP ASSOCIATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Principal Officer

KIMBERLY EVELER

Phone

2318894361

Tax Period

2024-01-01 to 2024-12-31

LUTHERAN CAMP ASSOCIATION, founded in 1968, is a community nonprofit in the Religion sector that reported $2.4M in total revenue in fiscal year 2024. Expenses of $2.3M left a modest 6% surplus.

Mission

RELIGIOUS ORGANIZATION - THE PRIMARY EXEMPT PURPOSE IS TO PROVIDE A SETTING FOR CHRISTIAN FAMILIES AND INDIVIDUALS TO VACATION WITH GOD.

Program Service Accomplishments

Program 1

Expenses: $1,697,539 Revenue: $1,390,079

OPERATION OF RELIGIOUS FAMILY AND TEEN RETREAT CENTER BENEFITTING OVER 3,000 PEOPLE IN 2024. BIBLE DISCUSSIONS AND LECTURES ARE HELD DAILY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $910,727

Program Service Revenue $1,338,344

Investment Income $135,593

Other Revenue $51,735

TOTAL REVENUE $2,436,399

Expense Breakdown

Grants Paid $31,944

Salaries & Benefits $912,498

Fundraising Expenses $159,253

Program Expenses $1,697,539

Other Expenses $1,340,690

TOTAL EXPENSES $2,285,132

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,436,399	$2,468,238	0.0%
Expenses	$2,285,132	$2,087,608	+0.1%
Net Income	$151,267	$380,630	-0.6%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

250

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$133,801

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL CULLER	PRESIDENT (JAN-NOV)	4.00	Officer Director	$0	$0	$0
ALISON FRANKE	VICE PRES (JAN-NOV)/PRESIDENT (DEC)	2.00	Officer Director	$0	$0	$0
KIM EVELER	TREASURER	4.00	Officer Director	$0	$0	$0
KRISTIN ARMSTRONG	SECRETARY	3.00	Officer Director	$0	$0	$0
NISSA RICAFORT	DIRECTOR	2.00	Director	$0	$0	$0
ADAM THIES	DIRECTOR	2.00	Director	$0	$0	$0
JOHN BASLER	DIRECTOR (JAN-OCT); VP (NOV-DEC)	2.00	Director	$0	$0	$0
DAN ZEHNDER	DIRECTOR (JAN-NOV)	2.00	Director	$0	$0	$0
JACKIE SPENNER BYWATER	DIRECTOR	2.00	Director	$0	$0	$0
CAROL WEBER	DIRECTOR	2.00	Director	$0	$0	$0
NANCY BERG	DIRECTOR	2.00	Director	$0	$0	$0
DAN GARLOCK	DIRECTOR (NOV-DEC)	2.00	Director	$0	$0	$0
DAVID KRUSE	DIRECTOR (NOV-DEC)	2.00	Director	$0	$0	$0
CHARLES N MAY	EXECUTIVE DIRECTOR	48.00	Officer	$99,318	$34,483	$133,801

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$2,436,399	$2,285,132	$8,393,478	$151,267
2023	$2,468,238	$2,087,608	$8,093,327	$380,630
2022	$2,053,331	$1,970,952	$7,627,236	$82,379
2021	$2,054,368	$1,625,339	$7,774,470	$429,029
2020	$1,584,020	$1,239,989	$7,612,910	$344,031
2019	$1,754,125	$1,671,909	$7,679,133	$82,216
2018	$2,481,704	$1,517,171	$6,783,798	$964,533