Civic Intelligence

Lutherhaven Camp Association Inc

EIN 35-6059591 • 501(c)3 • Albion, IN

Pub. 78 Eligible

Profile

YOUTH SERVICES

1596 S 150 WAlbion, IN 46701-9695

www.lutherhaven.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

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

Net Margin

30th percentile

-4.2%

Higher net margin than 30% 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

77th percentile

18%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

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

Assets

Down

$1,882,500

Down $39,419 (-2.1%) from 2023

Liabilities

Down

$145,405

Down $4,329 (-2.9%) from 2023

Net Assets

Down

$1,737,095

Down $35,090 (-2.0%) from 2023

Revenue

Down

$844,905

Down $529,480 (-39%) from 2023

Expenses

Up

$879,995

Up $80,495 (+10%) from 2023

Net Income

Down

-$35,090

Down $609,975 (-106%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2018: $1,485,778Liabilities 2018: $157,698Net Assets 2018: $1,328,0802018Assets 2019: $1,410,138Liabilities 2019: $136,991Net Assets 2019: $1,273,1472019Assets 2020: $1,582,769Liabilities 2020: $278,492Net Assets 2020: $1,304,2772020Assets 2021: $1,557,546Liabilities 2021: $261,255Net Assets 2021: $1,296,2912021Assets 2022: $1,347,300Liabilities 2022: $150,000Net Assets 2022: $1,197,3002022Assets 2023: $1,921,919Liabilities 2023: $149,734Net Assets 2023: $1,772,1852023Assets 2024: $1,882,500Liabilities 2024: $145,405Net Assets 2024: $1,737,0952024

Highlighted filing

2024

Assets$1,882,500
Liabilities$145,405
Net Assets$1,737,095

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2018: $597,882Expenses 2018: $659,708Net Income 2018: -$61,8262018Revenue 2019: $622,183Expenses 2019: $677,116Net Income 2019: -$54,9332019Revenue 2020: $606,666Expenses 2020: $575,536Net Income 2020: $31,1302020Revenue 2021: $652,169Expenses 2021: $660,155Net Income 2021: -$7,9862021Revenue 2022: $678,243Expenses 2022: $777,234Net Income 2022: -$98,9912022Revenue 2023: $1,374,385Expenses 2023: $799,500Net Income 2023: $574,8852023Revenue 2024: $844,905Expenses 2024: $879,995Net Income 2024: -$35,0902024

Highlighted filing

2024

Revenue$844,905
Expenses$879,995
Net Income-$35,090

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$890,934
Mission and Program Overview

Mission

YOUTH SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,089,782$1,112,486▲ $22,704
Savings and Temporary Cash Investments$550,000$521,227▼ $28,773
Cash and Non-Interest-Bearing Accounts$185,259$148,450▼ $36,809
Investments in Publicly Traded Securities$96,878$100,337▲ $3,459
Total Assets$1,921,919$1,882,500▼ $39,419
Liabilities
Mortgage Notes Payable Secured by Investment Property$149,734$145,405▼ $4,329
Total Liabilities$149,734$145,405▼ $4,329
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,066,628$1,125,580▲ $58,952
Net Assets With Donor Restrictions$705,557$611,515▼ $94,042
Total Net Assets Fund Balance$1,772,185$1,737,095▼ $35,090
Total Liabilities and Net Assets / Fund Balance$1,921,919$1,882,500▼ $39,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,018,906$1,702,526-
Land$54,445--
Equipment$39,135$212,937-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$96,878-▲ $8,459$5,000$100,337
2023$88,482-▲ $8,396-$96,878
2022$96,436-▼ $7,954-$88,482
2021$88,886-▲ $12,550$5,000$96,436
2020$79,120-▲ $9,766-$88,886
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim JankExec Direct.FT$63,850$41,960$105,810
Keith PetersExecutive DiFT$43,261$39,113$82,374

Board Members and Trustees

NameTitle
Adam GainesPresident
Dave KukerOfficer
Jessica PickardOfficer
Jim BerningOfficer
Jon HartmanOfficer
Kathy MorseOfficer
Rev Logan ScheiwePastoral Adv
Jennifer CunninghamSecretary
Amy KaschinskeiTreasurer
Spencer ScottVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$160,473
Program Service Revenue
$604,467
Investment Income
$46,156
Other Revenue
$33,809
All Other Contributions
$160,473
Change in Net Assets
$-35,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$484,157
Other Expenses$395,838
Total Fundraising Expense$28,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,908$119,831$11,814$337,553
Other Employee Benefits$73,391$42,711$4,211$120,313
Depreciation Depletion$84,116$270-$84,386
Occupancy$45,603$2,160$240$48,003
Office Expenses$24,313$296$5,040$29,649
Advertising$23,394$285$4,850$28,529
Payroll Taxes$16,038$9,333$920$26,291
Other Expenses$19,024$96$145$19,120
All Other Expenses$7,431$1,820$101$9,352
Conferences and Meetings$6,103$1,314$59$7,476
Fees for Services Other$5,269$1,438$172$6,879
Interest$4,004--$4,004
Total Functional Expenses$658,300$193,248$28,447$879,995
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,288
Fundraising Direct Expenses$6,118
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$17,288$17,288$6,118$11,170
Total Events$17,288$17,288$6,118$11,170
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The corporation is organized with approximately 230 voting members.

Form 990, Page 6, Part VI, Line 7A

The members of the company elect the governing body annually.

Form 990, Page 6, Part VI, Line 7B

Some decisions of the governing body are required to be voted on by the members.

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

The 990 is given to the treasurer and executive director who review the return. After the return is reviewed, it is signed and mailed.

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

The governing body sets the directors pay annually.

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

The governing body sets the pay annually of all employees during the budgeting process.

Form 990, Page 6, Part VI, Line 19

The form 990 is available upon request to anyone who wishes to look at the return.

Filing and Contact Details

Filer

Filer Name
Lutherhaven Camp Association Inc
EIN
35-6059591
Phone
2606367101
Address
1596 S 150 W, ALBION, IN 46701-9695

Signing Officer

Name
Keith Peters
Title
Executive Director
Phone
2606367101
Signed
2025-11-12

Organization Details

Principal Officer
Keith Peters
Formed
1949
Legal Domicile
In
Voting Board Members
230
Independent Board Members
230
Employees
49
Volunteers
400
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Camp lutherhaven intends to use the camperships endowment funds as scholarships for families to better afford camp.

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEITH PETERS
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc1RETREATS AND OUTDOOR EDUC.
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0550000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0521227
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INSURANCE PROCEEDS 2,377 MISC INCOME 10,532
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010288
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0488585
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0415039
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0196831
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0202069
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IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04703
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0667552
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0614044
IRS990ScheduleA/Total509Grp/TotalAmt04218928
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0681112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0624332
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04322487
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08459
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt05000
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt088886
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt096436
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012550
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt079120
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt088886
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09766
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/BookValueAmt039135
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0212937
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0252072
IRS990ScheduleD/LandGrp/BookValueAmt054445
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt054445
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CAMP LUTHERHAVEN INTENDS TO USE THE CAMPERSHIPS ENDOWMENT FUNDS AS SCHOLARSHIPS FOR FAMILIES TO BETTER AFFORD CAMP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01112486
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06118

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