Civic Intelligence

Lewis Memorial Acres Association

EIN 37-1292475 • 501(c)3 • Springfield, IL

Pub. 78 Eligible990-N CoverageNTEE X20

Profile

A Christian retreat center devoted to the purpose of advancing Christian ideals, thoughts, teachings, concepts, actions, and programs.

475 S Koke Mill RdSpringfield, IL 62711

lewisparkandtrails.org

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$342,071

Down $10,047 (-2.9%) from 2022

Liabilities

Up

$3,713

Up $3,713 from 2022

Net Assets

Down

$338,358

Down $13,760 (-3.9%) from 2022

Operations

Revenue

Down

$6,628

Down $2,529 (-28%) from 2022

Expenses

Down

$20,388

Down $58,820 (-74%) from 2022

Net Income

Up

-$13,760

Up $56,291 (+80%) from 2022

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2022: $352,118Liabilities 2022: $0Net Assets 2022: $352,1182022Assets 2023: $342,071Liabilities 2023: $3,713Net Assets 2023: $338,3582023

Highlighted filing

2023

Assets$342,071
Liabilities$3,713
Net Assets$338,358
Open 2023 Filing

Operations Trend

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

$100K$50K$0-$50K-$100KRevenue 2022: $9,157Expenses 2022: $79,208Net Income 2022: -$70,0512022Revenue 2023: $6,628Expenses 2023: $20,388Net Income 2023: -$13,7602023

Highlighted filing

2023

Revenue$6,628
Expenses$20,388
Net Income-$13,760
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$342,071
Liabilities
$3,713
Net assets
$338,358
Revenue
$6,628
Expenses
$20,388
Net income
-$13,760
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.42$0.04$3.38$0.07$0.20$0.14
2022Detailed filing. Detailed filing data is available for this year.$3.52$0.00$3.52$0.09$0.79$0.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 15, 2025
Return Version
2023v6.0
Gross Receipts
$6,628
Mission and Program Overview

Mission

A Christian retreat center devoted to the purpose of advancing Christian ideals, thoughts, teachings, concepts, actions, and programs.

Program Services

DescriptionGrantsExpenses
Provide a serene escape from the hustle and bustle of city life. The Center offers nature walks, family picnics, and outdoor events.$0$20,388
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MangiaracinaDirector-$0--
PJ SummersDirector-$0--
Alan VanhiseDirector-$0--
Stan SummersPresident-$0--
Bruce JohnsonSecretary-$0--
Kirk JefferisTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lewis Memorial Acres Association
EIN
37-1292475
Phone
2177870828
Address
475 S Koke Mill Rd, Springfield, IL 62711

Signing Officer

Name
Stan Summers
Title
President
Phone
2177870828
Signed
2025-03-15
Discuss with paid preparer
Yes

Preparer

Firm
Eck Schafer & Punke Llp
Address
227 S Seventh Street, Springfield, IL 62701
Preparer
Brent Leach
Phone
2175251111
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16 - Other Expenses

“Description: Insurance. Amount: 1,302. Description: License. Amount: 10. Description: Printing. Amount: 24. Total to Form 990-EZ, line 16: 1,336.”

Form 990-EZ, Part II, Line 24 - Other Assets

“Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 15,445. End of Year Amount: 0.”

Form 990-EZ, Part II, Line 26 - Other Liabilities

“Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 0. End of Year Amount: 3,713.”

Raw XML Appendix166 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Stan Summers
IRS990EZ/BooksInCareOfDetail/PhoneNum02177870828
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0475 S Koke Mill Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Springfield
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062711
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0156112
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0161188
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt06628
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-13760
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0352118
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0342071
IRS990EZ/GrossReceiptsAmt06628
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0180561
IRS990EZ/LandAndBuildingsGrp/EOYAmt0180883
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0352118
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0338358
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0352118
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0338358
IRS990EZ/OccupancyRentUtltsAndMaintAmt019052
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0John Mangiaracina
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PJ Summers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Alan Vanhise
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Stan Summers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Bruce Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Kirk Jefferis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt015445
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt01336
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0A Christian retreat center devoted to the purpose of advancing Christian ideals, thoughts, teachings, concepts, actions, and programs.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide a serene escape from the hustle and bustle of city life. The Center offers nature walks, family picnics, and outdoor events.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt020388
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03713
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt020388
IRS990EZ/TotalProgramServiceExpensesAmt020388
IRS990EZ/TotalRevenueAmt06628
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0lewisparkandtrails.org
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt06628
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt08877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01400
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt024607
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0280
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07825
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0731
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010013
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01985
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.71080
IRS990ScheduleA/PublicSupportPY170Pct00.63620
IRS990ScheduleA/PublicSupportTotal170Amt024607
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06628
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02197
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt024607
IRS990ScheduleA/TotalSupportAmt034620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: Insurance. Amount: 1,302. Description: License. Amount: 10. Description: Printing. Amount: 24. Total to Form 990-EZ, line 16: 1,336.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 15,445. End of Year Amount: 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description: JPMorgan Chase - LMA Invest. Beg. of Year Amount: 0. End of Year Amount: 3,713.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 24 - Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26 - Other Liabilities
ReasonableCauseExplanation/ExplanationTxt0The taxpayer's exemption was automatically revoked for not filing for three consecutive years. Once the Organization became aware of this, it immediately hired a CPA firm and applied for reinstatement. Reinstatement was granted but later the Organization received correspondence from the IRS that it needed a completed Schedule A for each year and the return needed to be filed electronically. The return could not be filed electronically initially because the Organization's exemption was revoked. It took some time to gather the information to complete Schedule A since the information needed included the past 5 years investment and contribution detail. Once the information was pulled together, the Schedule A was completed and the return was immediately filed.We believe there is reasonable cause for abatement of penalties because the taxpayer acted as quickly as possible once they became aware of the revokation, has put into place safeguards so that future 990-N filings are not missed, and penalties would greatly impact their ability to perform their exempt purpose. The Organization is run by a group of volunteers who weren't familar with the filing requirements of exempt organizations.
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Stan Summers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum02177870828
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lewis Memorial Acres Association
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
ReturnHeader/Filer/EIN0371292475
ReturnHeader/Filer/PhoneNum02177870828
ReturnHeader/Filer/USAddress/AddressLine1Txt0475 S Koke Mill Rd
ReturnHeader/Filer/USAddress/CityNm0Springfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062711
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371335003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ECK SCHAFER & PUNKE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0227 S Seventh Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062701
ReturnHeader/PreparerPersonGrp/PhoneNum02175251111
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brent Leach
ReturnHeader/ReturnTs02025-03-15T12:09:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.