Civic Intelligence

Round Lake Christian Assembly Inc

EIN 34-0745529 • 501(c)3 • Lakeville, OH

Profile

The constitution of rlca expresses its purpose as teaching of the gospel of jesus christ as found in the new testament. The primary goal of the camp is to provide an unusual setting apart from the routine and often unchristian surroundings of daily living. In this setting, the word of god is taught and principles of christian living emphasized on a continuing basis. Classes are taught in scripture content as well as christian conduct. It is the purpose of the camp that a camper will go home with a clearer understanding of christ's way of life, a greater love for the savior, and a genuine desire to grow in his christian experience, and witness. The camp theme, "where christ is near and friends are dear" expresses a very fair view of the nature of camp life itself. It is also the purpose of the camp that those who come here as teachers and helpers as well as students all depart with a clearer, stronger faith. Camp is intended as an enjoyable experience.

114 State Route 3Lakeville, OH 44638

www.roundlake.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

9.9%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

68th percentile

19%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$3,818,259

Up $508,057 (+15%) from 2023

Liabilities

Down

$20,451

Down $329,704 (-94%) from 2023

Net Assets

Up

$3,797,808

Up $837,761 (+28%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin85th percentile

Revenue

Up

$2,193,028

Up $465,377 (+27%) from 2023

Expenses

Up

$1,355,268

Up $74,258 (+5.8%) from 2023

Net Income

Up

$837,760

Up $391,119 (+88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,604,914Liabilities 2010: $382,755Net Assets 2010: $2,222,1592010Assets 2012: $2,369,627Liabilities 2012: $81,513Net Assets 2012: $2,288,1142012Assets 2013: $2,414,152Liabilities 2013: $408Net Assets 2013: $2,413,7442013Assets 2014: $2,312,745Liabilities 2014: $215Net Assets 2014: $2,312,5302014Assets 2015: $2,700,757Liabilities 2015: $435,943Net Assets 2015: $2,264,8142015Assets 2016: $2,829,944Liabilities 2016: $526,416Net Assets 2016: $2,303,5282016Assets 2017: $2,822,544Liabilities 2017: $550,558Net Assets 2017: $2,271,9862017Assets 2018: $2,880,935Liabilities 2018: $462,454Net Assets 2018: $2,418,4812018Assets 2019: $2,914,940Liabilities 2019: $392,561Net Assets 2019: $2,522,3792019Assets 2020: $3,080,790Liabilities 2020: $385,880Net Assets 2020: $2,694,9102020Assets 2021: $3,081,128Liabilities 2021: $371,913Net Assets 2021: $2,709,2152021Assets 2022: $3,160,903Liabilities 2022: $356,924Net Assets 2022: $2,803,9792022Assets 2023: $3,310,202Liabilities 2023: $350,155Net Assets 2023: $2,960,0472023Assets 2024: $3,818,259Liabilities 2024: $20,451Net Assets 2024: $3,797,8082024

Highlighted filing

2024

Assets$3,818,259
Liabilities$20,451
Net Assets$3,797,808
Open 2024 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,062,8792010Expenses 2012: $1,195,6452012Expenses 2013: $1,062,2342013Revenue 2014: $1,092,804Expenses 2014: $1,145,915Net Income 2014: -$53,1112014Revenue 2015: $1,078,945Expenses 2015: $1,126,661Net Income 2015: -$47,7162015Revenue 2016: $1,172,388Expenses 2016: $1,133,674Net Income 2016: $38,7142016Revenue 2017: $1,127,115Expenses 2017: $1,158,657Net Income 2017: -$31,5422017Revenue 2018: $1,414,874Expenses 2018: $1,268,379Net Income 2018: $146,4952018Revenue 2019: $1,378,971Expenses 2019: $1,275,073Net Income 2019: $103,8982019Revenue 2020: $1,017,533Expenses 2020: $845,186Net Income 2020: $172,3472020Revenue 2021: $1,285,029Expenses 2021: $1,093,608Net Income 2021: $191,4212021Revenue 2022: $1,548,655Expenses 2022: $1,252,144Net Income 2022: $296,5112022Revenue 2023: $1,727,651Expenses 2023: $1,281,010Net Income 2023: $446,6412023Revenue 2024: $2,193,028Expenses 2024: $1,355,268Net Income 2024: $837,7602024

Highlighted filing

2024

Revenue$2,193,028
Expenses$1,355,268
Net Income$837,760
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,818,259
Liabilities
$20,451
Net assets
$3,797,808
Revenue
$2,193,028
Expenses
$1,355,268
Net income
$837,760
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.02$3.80$2.19$1.36$0.84
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.35$2.96$1.73$1.28$0.45
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.36$2.80$1.55$1.25$0.30
2021Detailed filing. Detailed filing data is available for this year.$3.08$0.37$2.71$1.29$1.09$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.08$0.39$2.69$1.02$0.85$0.17
2019Detailed filing. Detailed filing data is available for this year.$2.91$0.39$2.52$1.38$1.28$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.88$0.46$2.42$1.41$1.27$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.82$0.55$2.27$1.13$1.16$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.83$0.53$2.30$1.17$1.13$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.70$0.44$2.26$1.08$1.13$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$1.09$1.15$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$0.00$2.41$1.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.08$2.29$1.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.38$2.22$1.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.0
Gross Receipts
$2,708,670
Mission and Program Overview

Mission

The constitution of rlca expresses its purpose as teaching of the gospel of jesus christ as found in the new testament. The primary goal of the camp is to provide an unusual setting apart from the routine and often unchristian surroundings of daily living. In this setting, the word of god is taught and principles of christian living emphasized on a continuing basis. Classes are taught in scripture content as well as christian conduct. It is the purpose of the camp that a camper will go home with a clearer understanding of christ's way of life, a greater love for the savior, and a genuine desire to grow in his christian experience, and witness. The camp theme, "where christ is near and friends are dear" expresses a very fair view of the nature of camp life itself. It is also the purpose of the camp that those who come here as teachers and helpers as well as students all depart with a clearer, stronger faith. Camp is intended as an enjoyable experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,786,480$2,396,927▼ $389,553
Investments in Publicly Traded Securities$128,172$1,083,296▲ $955,124
Cash and Non-Interest-Bearing Accounts$395,275$337,536▼ $57,739
Inventories for Sale or Use$275$500▲ $225
Total Assets$3,310,202$3,818,259▲ $508,057
Liabilities
Other Liabilities$344,907$16,646▼ $328,261
Accounts Payable and Accrued Expenses$5,248$3,805▼ $1,443
Total Liabilities$350,155$20,451▼ $329,704
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,866,176$3,703,937▲ $837,761
Net Assets With Donor Restrictions$93,871$93,871→ $0
Total Net Assets Fund Balance$2,960,047$3,797,808▲ $837,761
Total Liabilities and Net Assets / Fund Balance$3,310,202$3,818,259▲ $508,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,837,040$2,972,141$4,809,181
Equipment$297,542$706,920$1,004,462
Land$262,345-$262,345
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Samuel D SpenceAssoc. CampFT$44,884$44,884

Board Members and Trustees

NameTitle
Brent DudgeonChairman
Andy JohnsonDirector
Casey ShofnerDirector
Cindy HerposhiemerDirector
Craig OttDirector
Jamie BlickensderferDirector
Jeremiah StiversDirector
Johah GillespieDirector
Jonathon BarnesDirector
Josh DavisDirector
Josh RobinsonDirector
Luke BortonDirector
Mark NolandDirector
Melanie RingleDirector
Tyler ChappellDirector
Jeff BeeTrustee
Jeff MoseleyTrustee
Jim GindlesbergerTrustee
Neil WichtermanTrustee
Russell WileyTrustee
Terry DunahughTrustee
Tim FisherTrustee
Wes McelravyTrustee
Jon BeveridgeTreasurer
Chip HershbergerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$789,746
Program Service Revenue
$893,733
Investment Income
$487,389
Other Revenue
$22,160
All Other Contributions
$789,746
Change in Net Assets
$837,760
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$795,587
Salaries, Compensation, and Employee Benefits$559,681
Total Fundraising Expense$8,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,918$125,724$4,490$404,132
Occupancy$151,112$14,832-$165,944
Depreciation Depletion$111,397$12,377-$123,774
All Other Expenses$65,895$12,102$295$78,292
Other Employee Benefits$52,544$20,721$740$74,005
Insurance$61,993$10,180$158$72,331
Current Officers, Directors, Trustees, and Key Employees$44,884--$44,884
Payroll Taxes$24,244$9,561$341$34,146
Office Expenses$13,773$9,373$103$23,249
Other Expenses$18,410$4,571$2,286$18,410
Fees for Services Legal-$7,611-$7,611
Conferences and Meetings-$6,690-$6,690
Information Technology$3,060$1,190-$4,250
Interest$3,484--$3,484
Pension Plan Contributions$1,810$704-$2,514
Fees for Services Other$1,318$527$38$1,883
Advertising$968$41$21$1,030
Travel$67$8-$75
Total Functional Expenses$1,110,584$236,212$8,472$1,355,268
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Deposits$10,960
Withheld Payroll Liabilities$5,686
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is provided to a designated individual for review and approval. Prior to filing, questions and comments are responded to and incorporated into the tax filing as necessary.”

Form 990, Page 6, Part VI, Line 12C

“The organization promptly evaluates any identified exceptions of its conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The board of trustees reviews compensation and determines any changes and approvals for the following key positions: camp manager and associate manager. A committee of the board of trustees evaluates the progress of the organization and key employees' contribution towards goals attained by the entity. The committee is aware of compensation trends in general and local area in particular. The board of trustees approves each key employee'scompensation for the coming year after appropriate review and deliberation.”

Form 990, Page 6, Part VI, Line 15B

“The board of trustees reviews compensation and determines any changes and approvals for the following key positions: camp coordinator and associate manager. A committee of the board of trustees evaluates the progress of the organization and key employees' contribution towards goals attained by the entity. The committee is aware of compensation trends in general and local area in particular. The board of trustees approves each key employee's compensation for the coming yearafter appropriate review and deliberation.”

Form 990, Page 6, Part VI, Line 19

“Information provided upon request”

Filing and Contact Details

Filer

Filer Name
Round Lake Christian Assembly Inc
EIN
34-0745529
Phone
4198272017
Address
114 STATE ROUTE 3, LAKEVILLE, OH 44638
Doing Business As
Round Lake Christian Camp

Signing Officer

Name
Jon Beveridge
Title
Treasurer
Phone
4198272017
Signed
2025-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brent Dudgeon
Formed
1950
Legal Domicile
Oh
Voting Board Members
25
Independent Board Members
25
Employees
43
Volunteers
50

Preparer

Firm
Irwin Financial Associates Inc
Address
2025 CLAREMONT AVE, ASHLAND, OH 44805
Preparer
Steven W Irwin CPA
Phone
4192812811
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The constitution of rlca expresses its purpose as teaching of the gospel of jesus christ as found in the new testament. The primary goal of the camp is to provide an unusual setting apart from the routine and often unchristian surroundings of daily living. In this setting, the word of god is taught and principles of christian living emphasized on a continuing basis. Classes are taught in scripture content as well as christian conduct. It is the purpose of the camp that a camper will go home with a clearer understanding of christ's way of life, a greater love for the savior, and a genuine desire to grow in his christian experience, and witness. The camp theme, "where christ is near and friends are dear" expresses a very fair view of the nature of camp life itself. It is also the purpose of the camp that those who come here as teachers and helpers as well as students all depart with a clearer, stronger faith. Camp is intended as an enjoyable experience.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 1 prior yr qb fund bal adjustment 0 990-t expense 0 total 1”

Raw XML AppendixShowing 400 of 560 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE CONSTITUTION OF RLCA EXPRESSES ITS PURPOSE AS TEACHING OF THE GOSPEL OF JESUS CHRIST AS FOUND IN THE NEW TESTAMENT. THE PRIMARY GOAL OF THE CAMP IS TO PROVIDE AN UNUSUAL SETTING APART FROM THE ROUTINE AND OFTEN UNCHRISTIAN SURROUNDINGS OF DAILY LIVING. IN THIS SETTING, THE WORD OF GOD IS TAUGHT AND PRINCIPLES OF CHRISTIAN LIVING EMPHASIZED ON A CONTINUING BASIS. CLASSES ARE TAUGHT IN SCRIPTURE CONTENT AS WELL AS CHRISTIAN CONDUCT. IT IS THE PURPOSE OF THE CAMP THAT A CAMPER WILL GO HOME WITH A CLEARER UNDERSTANDING OF CHRIST'S WAY OF LIFE, A GREATER LOVE FOR THE SAVIOR, AND A GENUINE DESIRE TO GROW IN HIS CHRISTIAN EXPERIENCE, AND WITNESS. THE CAMP THEME, "WHERE CHRIST IS NEAR AND FRIENDS ARE DEAR" EXPRESSES A VERY FAIR VIEW OF THE NATURE OF CAMP LIFE ITSELF. IT IS ALSO THE PURPOSE OF THE CAMP THAT THOSE WHO COME HERE AS TEACHERS AND HELPERS AS WELL AS STUDENTS ALL DEPART WITH A CLEARER, STRONGER FAITH. CAMP IS INTENDED AS AN ENJOYABLE EXPERIENCE.
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IRS990/Form990PartVIISectionAGrp/PersonNm3NEIL WICHTERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4TIM FISHER
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25ASSOC. CAMP
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IRS990/MissionDesc0THE CONSTITUTION OF RLCA EXPRESSES ITS PURPOSE AS TEACHING OF THE GOSPEL OF JESUS CHRIST AS FOUND IN THE NEW TESTAMENT. THE PRIMARY GOAL OF THE CAMP IS TO PROVIDE AN UNUSUAL SETTING APART FROM THE ROUTINE AND OFTEN UNCHRISTIAN SURROUNDINGS OF DAILY LIVING. IN THIS SETTING, THE WORD OF GOD IS TAUGHT AND PRINCIPLES OF CHRISTIAN LIVING EMPHASIZED ON A CONTINUING BASIS. CLASSES ARE TAUGHT IN SCRIPTURE CONTENT AS WELL AS CHRISTIAN CONDUCT. IT IS THE PURPOSE OF THE CAMP THAT A CAMPER WILL GO HOME WITH A CLEARER UNDERSTANDING OF CHRIST'S WAY OF LIFE, A GREATER LOVE FOR THE SAVIOR, AND A GENUINE DESIRE TO GROW IN HIS CHRISTIAN EXPERIENCE, AND WITNESS. THE CAMP THEME, "WHERE CHRIST IS NEAR AND FRIENDS ARE DEAR" EXPRESSES A VERY FAIR VIEW OF THE NATURE OF CAMP LIFE ITSELF. IT IS ALSO THE PURPOSE OF THE CAMP THAT THOSE WHO COME HERE AS TEACHERS AND HELPERS AS WELL AS STUDENTS ALL DEPART WITH A CLEARER, STRONGER FAITH. CAMP IS INTENDED AS AN ENJOYABLE EXPERIENCE.
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