Civic Intelligence

Round Lake Christian Assembly Inc.

990 • Fiscal year 2016 • EIN 34-0745529

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 25, 2017

Organization ProfileWWW.ROUNDLAKE.ORG
114 State Route 3Lakeville, OH 44638

(419) 827-2017

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.19x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

75th percentile

0.45x

Higher debt load relative to revenue than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

54th percentile

3.3%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

50th percentile

$63,409

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

62nd percentile

4.8%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

63rd percentile

8.7%

Faster revenue growth than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$2,829,944

Up $129,187 (+4.8%) from 2015

Net Assets

Up

$2,303,528

Up $38,714 (+1.7%) from 2015

Liabilities

Up

$526,416

Up $90,473 (+21%) from 2015

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin54th percentile

Revenue

Up

$1,172,388

Up $93,443 (+8.7%) from 2015

Expenses

Up

$1,133,674

Up $7,013 (+0.6%) from 2015

Net Income

Up

$38,714

Up $86,430 (+181%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$2,829,944
Liabilities$526,416
Net Assets$2,303,528
Open 2016 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,172,388
Expenses$1,133,674
Net Income$38,714
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 25, 2017
Return Version
2016v3.0
Gross Receipts
$1,310,239
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$2,684,093$2,747,959▲ $63,866
Cash and Non-Interest-Bearing Accounts$11,120$80,163▲ $69,043
Inventories for Sale or Use$5,544$1,822▼ $3,722
Total Assets$2,700,757$2,829,944▲ $129,187
Liabilities
Other Liabilities$434,593$524,440▲ $89,847
Accounts Payable and Accrued Expenses$1,350$1,976▲ $626
Total Liabilities$435,943$526,416▲ $90,473
Net Assets / Fund Balance
Unrestricted Net Assets$2,242,961$2,215,050▼ $27,911
Temporarily Rstr Net Assets$21,853$88,478▲ $66,625
Total Net Assets Fund Balance$2,264,814$2,303,528▲ $38,714
Total Liabilities and Net Assets / Fund Balance$2,700,757$2,829,944▲ $129,187

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,956,787$2,275,806$4,232,593
Equipment$223,452$626,112$849,564
Land$567,720-$567,720
Compensation and Service Providers
Top Officer Pay50th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lance PowersCamp ManagerFT$53,834$9,575$63,409
Samuel D SpenceAssoc. CampFT$24,830$609$25,439

Board Members and Trustees

NameTitle
Brad DodsonChairman
Greg PiattPresident
Casey ShofnerVice Chairma
Craig OttDirector
Jerry MarangDirector
Jim BrechbuhlerDirector
Jim GindlesbergerDirector
Lisa DavisDirector
Mark WilliamsDirector
Rick CooperDirector
Sandy WeldyDirector
Scott WilliamsDirector
Beth ArtzTrustee
Brent DudgeonTrustee
Chip HershbergerTrustee
Jeff BeeTrustee
Jeff MoseleyTrustee
Jon BeveridgeTrustee
Terry DunahughTrustee
Terry TaborTrustee
Tim FisherTrustee
Abby GrangerSecretary
Scot MyersSecretary
Bruce SteckleyTreasurer
Jim BowersVice Preside
Josh DavisVice Secreta
Revenue and Support

Revenue Composition

Contributions and Grants
$543,692
Program Service Revenue
$669,244
Investment Income
$1
Other Revenue
$-40,549
All Other Contributions
$543,692
Change in Net Assets
$38,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$636,951
Salaries, Compensation, and Employee Benefits$496,723
Total Fundraising Expense$9,611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,734$92,571$3,306$330,611
Depreciation Depletion$112,681$12,520-$125,201
Occupancy$104,623$11,625-$116,248
Current Officers, Directors, Trustees, and Key Employees$63,082$24,878$888$88,848
All Other Expenses$52,851$8,812$599$62,262
Insurance$38,083$7,718$170$45,971
Payroll Taxes$24,809$9,784$349$34,942
Other Expenses$29,834$1,854$927$29,834
Other Employee Benefits$19,027$7,504$268$26,799
Advertising$19,462$828$414$20,704
Office Expenses$5,150$11,469-$16,619
Pension Plan Contributions$11,022$4,346$155$15,523
Travel$3,758$418-$4,176
Conferences and Meetings-$4,048-$4,048
Fees for Services Accounting$2,854$1,126$40$4,020
Fees for Services Other$2,719$1,072$38$3,829
Information Technology$3,222--$3,222
Total Functional Expenses$918,575$205,488$9,611$1,133,674
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
Mortgage Payable$301,669
Note Payable - Farmers National$166,275
Line of Credit$56,496
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 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 the governing body members for review and approval. Prior to filing, questions and comments of the members 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 ashland, holmes, knox and wayne counties in particular. The board of trustees approves each key employee's compensation 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 ashland, holmes, knox and wayne counties in particular. The board of trustees approves each key employee's compensation for the coming year after 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

Signing Officer

Name
Lance Powers
Title
Camp Manager
Phone
4198272017
Signed
2017-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lance Powers
Formed
1950
Legal Domicile
Oh
Voting Board Members
26
Independent Board Members
26
Employees
51
Volunteers
1,205

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.”

Raw XML AppendixShowing 400 of 577 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE SECRETA
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26CAMP MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt27ASSOC. 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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IRS990/OtherRevenueMiscGrp/Desc0REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc1OTHER MISC. REVENUE
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03306

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,829,944
Liabilities
$526,416
Net assets
$2,303,528
Revenue
$1,172,388
Expenses
$1,133,674
Net income
$38,714
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