Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
EIN 23-7068380 • 501(c)3 • Westby, WI
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
46th percentile
Higher debt load relative to revenue than 46% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Assets
Up$2,559,986
Up $318,788 (+14%) from 2023
Liabilities
Up$82,655
Up $39,763 (+93%) from 2023
Net Assets
Up$2,477,331
Up $279,025 (+13%) from 2023
Revenue
Up$1,412,698
Up $271,114 (+24%) from 2023
Expenses
Up$1,133,673
Up $114,570 (+11%) from 2023
Net Income
Up$279,025
Up $156,544 (+128%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The mission of lwbc is to reach, train, and equip individuals to become servant leaders through the truth of god's word and adventures in his creation. Our vision is to be a premier christian resource for leadership development and creation experience in the midwest. Our objective being to glorify god by providing a camping environment where diverse people of all ages can consider the message of god's word and begin or enhance a meaningful relationship with jesus christ and gain an increased appreciation for god's marvelous creation. 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.
Reach, train, and equip individuals to become servant leaders through the truth of god's word, intentional godly relationships, and learning 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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,277,000 | $1,420,829 | ▲ $143,829 |
| Cash and Non-Interest-Bearing Accounts | $810,147 | $984,477 | ▲ $174,330 |
| Savings and Temporary Cash Investments | $103,031 | $105,297 | ▲ $2,266 |
| Prepaid Expenses and Deferred Charges | $25,646 | $26,186 | ▲ $540 |
| Inventories for Sale or Use | $25,374 | $22,187 | ▼ $3,187 |
| Accounts Receivable | - | $1,010 | - |
| Total Assets | $2,241,198 | $2,559,986 | ▲ $318,788 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $24,880 | $74,008 | ▲ $49,128 |
| Deferred Revenue | $18,012 | $8,647 | ▼ $9,365 |
| Total Liabilities | $42,892 | $82,655 | ▲ $39,763 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,774,659 | $1,827,749 | ▲ $53,090 |
| Net Assets With Donor Restrictions | $423,647 | $649,582 | ▲ $225,935 |
| Total Net Assets Fund Balance | $2,198,306 | $2,477,331 | ▲ $279,025 |
| Total Liabilities and Net Assets / Fund Balance | $2,241,198 | $2,559,986 | ▲ $318,788 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $991,003 | $1,520,857 | $2,511,860 |
| Equipment | $97,148 | $241,055 | $338,203 |
| Other Land Buildings | $191,502 | - | $191,502 |
| Land | $141,176 | - | $141,176 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Ivan Munguia | Executive Director | FT | $60,800 | $60,800 |
| Name | Title |
|---|---|
| Michael Balk | Chairman |
| Chuck Myers | Director |
| Josiah Sanner | Director |
| Keith Leverentz | Director |
| Paul Thompson | Director |
| Caleb Moses | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $672,136 |
| Salaries, Compensation, and Employee Benefits | $461,537 |
| Total Fundraising Expense | $70,520 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $251,407 | $79,564 | $24,100 | $355,071 |
| Occupancy | $90,080 | $38,276 | $12,282 | $140,638 |
| Depreciation Depletion | $52,069 | $22,069 | $7,081 | $81,219 |
| Current Officers, Directors, Trustees, and Key Employees | $15,200 | $33,440 | $12,160 | $60,800 |
| All Other Expenses | $46,261 | $1,232 | $4,615 | $52,108 |
| Other Expenses | $45,285 | $49,897 | - | $45,285 |
| Payroll Taxes | $26,968 | $11,430 | $3,668 | $42,066 |
| Insurance | $26,220 | $11,114 | $3,566 | $40,900 |
| Travel | $20,501 | $4,100 | $2,734 | $27,335 |
| Advertising | $21,736 | - | - | $21,736 |
| Fees for Services Accounting | - | $16,246 | - | $16,246 |
| Information Technology | - | $15,037 | - | $15,037 |
| Office Expenses | - | $9,456 | - | $9,456 |
| Other Employee Benefits | $2,308 | $978 | $314 | $3,600 |
| Total Functional Expenses | $770,314 | $292,839 | $70,520 | $1,133,673 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,133,673 |
| Total Expenses per Audited Statements | $1,133,673 |
| Total Expenses per Form 990 | $1,133,673 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Organization's process to review form 990 the executive director reviewed from 990 before it was filed and he assisted the preparer in answering various questions. At a later date, members of the board who have a background in financial and business matters will review form 990. This being a complex form, not every board member has the qualifications to evaluate its contents and answer the questions.”
“The staff handbook sets forth a step by step process for resolving staff conflicts and conflicts of interest. The officers, board members and key employees view thier positions as a commitment to serving god and they realize they are responsibile to god first and foremost for how they serve on the board and how they live their lives. These individuals sign a statement of faith which clearly sets forth their belief in god's word, the bible, as the guiding document for their lives and for the overall mission of the camp. Each officer, board member and key employee is an active member of a local church in their community. The elders in these churches provide oversight to encourage parishioners to be accountable to live lives which bring glory and honor to god and which are in obedience to his word. These church relationships serve to encourage the baord memebrs to work diligently to help the camp to carry out its mission in an effective way and helps these individuals to not seek personal gain from their position on the board, as a result, conflics of interest rarely are an issue.”
“The camp is a member of christian camping and conference association which is an association of christian camps organized to help each other operate christian camps in an efficient and effective manner. The association has available compensation information paid by member camps to employees at various levels of responsibility. The camp executive director and the board review ccca's compensation information and then a salary range is set for each paid position at living waters. The lwbc employees are generally paid 70-90% of the average compensation levels of the other ccca camps.”
“The corporation makes its governing documents and financial statements available to the public upon request. Financial information (profit and loss and cash position) are included in an annual camp care report prepared after the end of each year. Copies of this annual report are sent to churches and individuals who support the camp financially and in other ways. The annual report is given to other interested individuals who request it. The care report also contains sections which share milestone accomplishments from year, as well as, lay out future plans, up-coming events, financial needs, and prayer request. This annual care reprot with its numerous photos is a very effective communication tool.”
“U.s. Gaap requires management to evaluate tax positions taken by the organization and recognizes a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense, if incurred.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 24880 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 74008 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1010 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | REACH, TRAIN, AND EQUIP INDIVIDUALS TO BECOME SERVANT LEADERS THROUGH THE TRUTH OF GOD'S WORD, INTENTIONAL GODLY RELATIONSHIPS, AND LEARNING 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 21736 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 21736 |
| IRS990/AllOtherContributionsAmt | 0 | 773669 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 4615 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1232 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 46261 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 52108 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LIVING WATERS BIBLE CAMP INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6086344373 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | E8932 REO AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WESTBY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 54667 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 810147 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 984477 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 12160 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 33440 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 15200 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 60800 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 34725 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 773669 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5619 |
| IRS990/CYOtherExpensesAmt | 0 | 672136 |
| IRS990/CYOtherRevenueAmt | 0 | 46367 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 587043 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 279025 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 461537 |
| IRS990/CYTotalExpensesAmt | 0 | 1133673 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 70520 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1412698 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 18012 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 8647 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 7081 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 22069 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 52069 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 81219 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 423647 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 649582 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 770314 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16246 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16246 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 50.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MICHAEL BALK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KEITH LEVERENTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOSIAH SANNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CALEB MOSES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHUCK MYERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PAUL THOMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | IVAN MUNGUIA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 60800 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1447423 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 54112 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 15037 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 15037 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 3566 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 11114 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 26220 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 40900 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 25374 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 22187 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5619 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5619 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1761912 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1277000 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1420829 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3182741 |
| IRS990/LegalDomicileStateCd | 0 | WI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9456 |
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| IRS990/OperateHospitalInd | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 3 | DIRECTORS EXPENSES |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE EXECUTIVE DIRECTOR REVIEWED FROM 990 BEFORE IT WAS FILED AND HE ASSISTED THE PREPARER IN ANSWERING VARIOUS QUESTIONS. AT A LATER DATE, MEMBERS OF THE BOARD WHO HAVE A BACKGROUND IN FINANCIAL AND BUSINESS MATTERS WILL REVIEW FORM 990. THIS BEING A COMPLEX FORM, NOT EVERY BOARD MEMBER HAS THE QUALIFICATIONS TO EVALUATE ITS CONTENTS AND ANSWER THE QUESTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE STAFF HANDBOOK SETS FORTH A STEP BY STEP PROCESS FOR RESOLVING STAFF CONFLICTS AND CONFLICTS OF INTEREST. THE OFFICERS, BOARD MEMBERS AND KEY EMPLOYEES VIEW THIER POSITIONS AS A COMMITMENT TO SERVING GOD AND THEY REALIZE THEY ARE RESPONSIBILE TO GOD FIRST AND FOREMOST FOR HOW THEY SERVE ON THE BOARD AND HOW THEY LIVE THEIR LIVES. THESE INDIVIDUALS SIGN A STATEMENT OF FAITH WHICH CLEARLY SETS FORTH THEIR BELIEF IN GOD'S WORD, THE BIBLE, AS THE GUIDING DOCUMENT FOR THEIR LIVES AND FOR THE OVERALL MISSION OF THE CAMP. EACH OFFICER, BOARD MEMBER AND KEY EMPLOYEE IS AN ACTIVE MEMBER OF A LOCAL CHURCH IN THEIR COMMUNITY. THE ELDERS IN THESE CHURCHES PROVIDE OVERSIGHT TO ENCOURAGE PARISHIONERS TO BE ACCOUNTABLE TO LIVE LIVES WHICH BRING GLORY AND HONOR TO GOD AND WHICH ARE IN OBEDIENCE TO HIS WORD. THESE CHURCH RELATIONSHIPS SERVE TO ENCOURAGE THE BAORD MEMEBRS TO WORK DILIGENTLY TO HELP THE CAMP TO CARRY OUT ITS MISSION IN AN EFFECTIVE WAY AND HELPS THESE INDIVIDUALS TO NOT SEEK PERSONAL GAIN FROM THEIR POSITION ON THE BOARD, AS A RESULT, CONFLICS OF INTEREST RARELY ARE AN ISSUE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE CAMP IS A MEMBER OF CHRISTIAN CAMPING AND CONFERENCE ASSOCIATION WHICH IS AN ASSOCIATION OF CHRISTIAN CAMPS ORGANIZED TO HELP EACH OTHER OPERATE CHRISTIAN CAMPS IN AN EFFICIENT AND EFFECTIVE MANNER. THE ASSOCIATION HAS AVAILABLE COMPENSATION INFORMATION PAID BY MEMBER CAMPS TO EMPLOYEES AT VARIOUS LEVELS OF RESPONSIBILITY. THE CAMP EXECUTIVE DIRECTOR AND THE BOARD REVIEW CCCA'S COMPENSATION INFORMATION AND THEN A SALARY RANGE IS SET FOR EACH PAID POSITION AT LIVING WATERS. THE LWBC EMPLOYEES ARE GENERALLY PAID 70-90% OF THE AVERAGE COMPENSATION LEVELS OF THE OTHER CCCA CAMPS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CORPORATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION (PROFIT AND LOSS AND CASH POSITION) ARE INCLUDED IN AN ANNUAL CAMP CARE REPORT PREPARED AFTER THE END OF EACH YEAR. COPIES OF THIS ANNUAL REPORT ARE SENT TO CHURCHES AND INDIVIDUALS WHO SUPPORT THE CAMP FINANCIALLY AND IN OTHER WAYS. THE ANNUAL REPORT IS GIVEN TO OTHER INTERESTED INDIVIDUALS WHO REQUEST IT. THE CARE REPORT ALSO CONTAINS SECTIONS WHICH SHARE MILESTONE ACCOMPLISHMENTS FROM YEAR, AS WELL AS, LAY OUT FUTURE PLANS, UP-COMING EVENTS, FINANCIAL NEEDS, AND PRAYER REQUEST. THIS ANNUAL CARE REPROT WITH ITS NUMEROUS PHOTOS IS A VERY EFFECTIVE COMMUNICATION TOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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