Civic Intelligence

Camp Manito-Wish YMCA Inc

EIN 39-1136315 • 501(c)3 • Boulder Junction, WI

Profile

To enrich the character and leadership development of each person who has a Manito-wish experience, by challenging them to grow in wisdom, in stature, in favor with God, and in favor with one another.

PO Box 246Boulder Junction, WI 54512

www.manito-wish.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.04x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.24x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

17th percentile

-9.1%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

25th percentile

$168,215

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

49th percentile

4.9%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-6.3%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$28,726,659

Up $1,338,963 (+4.9%) from 2024

Liabilities

Down

$1,081,254

Down $11,867 (-1.1%) from 2024

Net Assets

Up

$27,645,405

Up $1,350,830 (+5.1%) from 2024

Revenue

Down

$4,439,665

Down $300,442 (-6.3%) from 2024

Expenses

Down

$4,841,690

Down $237,026 (-4.7%) from 2024

Net Income

Down

-$402,025

Down $63,416 (-19%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,009,100Liabilities 2010: $362,016Net Assets 2010: $11,647,0842010Assets 2011: $12,525,813Liabilities 2011: $444,721Net Assets 2011: $12,081,0922011Assets 2012: $14,308,735Liabilities 2012: $472,467Net Assets 2012: $13,836,2682012Assets 2013: $15,310,903Liabilities 2013: $528,678Net Assets 2013: $14,782,2252013Assets 2014: $16,910,595Liabilities 2014: $562,244Net Assets 2014: $16,348,3512014Assets 2015: $17,589,453Liabilities 2015: $631,132Net Assets 2015: $16,958,3212015Assets 2016: $18,170,400Liabilities 2016: $768,343Net Assets 2016: $17,402,0572016Assets 2017: $19,620,283Liabilities 2017: $803,765Net Assets 2017: $18,816,5182017Assets 2018: $21,451,645Liabilities 2018: $664,735Net Assets 2018: $20,786,9102018Assets 2019: $23,096,768Liabilities 2019: $929,088Net Assets 2019: $22,167,6802019Assets 2020: $23,443,437Liabilities 2020: $731,369Net Assets 2020: $22,712,0682020Assets 2021: $28,146,086Liabilities 2021: $1,018,354Net Assets 2021: $27,127,7322021Assets 2022: $24,143,360Liabilities 2022: $680,576Net Assets 2022: $23,462,7842022Assets 2023: $24,068,025Liabilities 2023: $632,690Net Assets 2023: $23,435,3352023Assets 2024: $27,387,696Liabilities 2024: $1,093,121Net Assets 2024: $26,294,5752024Assets 2025: $28,726,659Liabilities 2025: $1,081,254Net Assets 2025: $27,645,4052025

Highlighted filing

2025

Assets$28,726,659
Liabilities$1,081,254
Net Assets$27,645,405

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,054,4872010Expenses 2011: $3,345,7682011Expenses 2012: $3,580,1952012Revenue 2013: $4,155,858Expenses 2013: $3,814,937Net Income 2013: $340,9212013Revenue 2014: $5,275,855Expenses 2014: $3,906,506Net Income 2014: $1,369,3492014Revenue 2015: $4,805,438Expenses 2015: $4,208,042Net Income 2015: $597,3962015Revenue 2016: $4,837,477Expenses 2016: $4,543,581Net Income 2016: $293,8962016Revenue 2017: $5,407,528Expenses 2017: $4,725,969Net Income 2017: $681,5592017Revenue 2018: $7,042,039Expenses 2018: $5,023,797Net Income 2018: $2,018,2422018Revenue 2019: $5,319,902Expenses 2019: $4,866,427Net Income 2019: $453,4752019Revenue 2020: $2,626,136Expenses 2020: $2,835,314Net Income 2020: -$209,1782020Revenue 2021: $7,469,666Expenses 2021: $4,471,423Net Income 2021: $2,998,2432021Revenue 2022: $5,245,713Expenses 2022: $5,112,900Net Income 2022: $132,8132022Revenue 2023: $5,130,001Expenses 2023: $5,597,840Net Income 2023: -$467,8392023Revenue 2024: $4,740,107Expenses 2024: $5,078,716Net Income 2024: -$338,6092024Revenue 2025: $4,439,665Expenses 2025: $4,841,690Net Income 2025: -$402,0252025

Highlighted filing

2025

Revenue$4,439,665
Expenses$4,841,690
Net Income-$402,025

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$28.7$1.08$27.6$4.44$4.84$0.40
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.4$1.09$26.3$4.74$5.08$0.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$0.63$23.4$5.13$5.60$0.47
2022Detailed filing. Detailed filing data is available for this year.$24.1$0.68$23.5$5.25$5.11$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.1$1.02$27.1$7.47$4.47$3.00
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$23.4$0.73$22.7$2.63$2.84$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$0.93$22.2$5.32$4.87$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$0.66$20.8$7.04$5.02$2.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.6$0.80$18.8$5.41$4.73$0.68
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.2$0.77$17.4$4.84$4.54$0.29
2015Detailed filing. Detailed filing data is available for this year.$17.6$0.63$17.0$4.81$4.21$0.60
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$0.56$16.3$5.28$3.91$1.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$0.53$14.8$4.16$3.81$0.34
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$0.47$13.8$3.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$0.44$12.1$3.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$0.36$11.6$3.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Mar 3, 2026
Return Version
2024v5.1
Gross Receipts
$5,509,264
Mission and Program Overview

Mission

To enrich the character and leadership development of each person who has a manito-wish experience by challenging them to grow in wisdom, in stature, in favor with god and with one another.

To enrich the character and leadership development of each person who has a Manito-wish experience, by challenging them to grow in wisdom, in stature, in favor with God, and in favor with one another. Since 1919, Camp Manito-wish YMCA has been helping youth build character, embrace traditional values and cultivate leadership skills. And while times may have changed, our methods haven't. We rely on our exceptional staff, spectacular northwoods setting, and dynamic, progressive program areas - Summer Camp, Outpost and Leadership - to challenge and inspire. Through these experiences, our youth discover new skills, talents and strengths. They gain fresh insights and understanding. And they see the world - and themselves - in a positive new way. Which just goes to show that while time moves on, and trends come and go, character and leadership never go out of style.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$16,904,206$18,673,836▲ $1,769,630
Land, Buildings, and Equipment, Net$9,435,209$9,268,636▼ $166,573
Pledges and Grants Receivable$282,010$170,998▼ $111,012
Inventories for Sale or Use$154,312$158,975▲ $4,663
Prepaid Expenses and Deferred Charges$154,092$136,697▼ $17,395
Accounts Receivable$114,080$116,712▲ $2,632
Cash and Non-Interest-Bearing Accounts$151,759$72,880▼ $78,879
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$27,387,696$28,726,659▲ $1,338,963
Other Assets Total$192,028$127,925▼ $64,103
Liabilities
Accounts Payable and Accrued Expenses$581,425$598,653▲ $17,228
Deferred Revenue$478,766$463,701▼ $15,065
Mortgage Notes Payable Secured by Investment Property$32,930$18,900▼ $14,030
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,093,121$1,081,254▼ $11,867
Net Assets / Fund Balance
Net Assets With Donor Restrictions$16,889,799$18,088,674▲ $1,198,875
Net Assets Without Donor Restrictions$9,404,776$9,556,731▲ $151,955
Total Net Assets Fund Balance$26,294,575$27,645,405▲ $1,350,830
Total Liabilities and Net Assets / Fund Balance$27,387,696$28,726,659▲ $1,338,963

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,059,875$6,045,724$12,105,599
Leasehold Improvements$2,440,239$698,321$3,138,560
Equipment$141,673$1,865,663$2,007,336
Land$593,031-$593,031
Other Land Buildings$33,818$344,495$378,313

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$16,708,724$185,712▲ $2,505,819$1,284,934$18,115,321
2024$13,413,008$108,569▲ $3,618,084$430,937$16,708,724
2023$12,843,420$519,563▲ $547,527$497,502$13,413,008
2022$15,455,867$332,774▼ $2,634,447$310,774$12,843,420
2021$12,340,245$216,021▲ $3,319,931$420,330$15,455,867
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith TegtmeyerChief Executive OfficerFT$150,000$18,215$168,215
Karmen TornowDirector of FinanceFT$102,861$15,030$117,891

Highest Paid Contractors

ContractorServicesLocationCompensation
Summer Camp Cooks LLCFood Services3911 Concord Pike 8030, Wilmington, DE 19803$531,968
Nasi Construction LLCContractor700 Granite St, Hurley, WI 54534$250,134
Revenue and Support

Revenue Composition

Contributions and Grants
$1,178,250
Program Service Revenue
$2,440,925
Investment Income
$800,621
Other Revenue
$19,869
All Other Contributions
$1,178,250
Change in Net Assets
$-402,025

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,438,589
Revenue Not Reported on Financial Statements
$1,076
Revenue Not Reported on Form 990
$1,786,704
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$6,225,293
Total Revenue per Form 990
$4,439,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,448,496
Salaries, Compensation, and Employee Benefits$2,336,244
Total Fundraising Expense$355,309
Grants and Similar Amounts Paid$56,950
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,324,605$111,411$167,421$1,603,437
Depreciation Depletion$470,388--$470,388
Current Officers, Directors, Trustees, and Key Employees-$236,407$76,286$312,693
Travel$250,896$1,701$10,156$262,753
Other Employee Benefits$159,841$43,511$25,524$228,876
Fees for Services Other$178,206$16,462$2,500$197,168
Insurance-$143,074-$143,074
Payroll Taxes$99,569$22,839$17,025$139,433
All Other Expenses$97,201$23,106$5,185$125,492
Occupancy$108,911--$108,911
Office Expenses$43,014$8,455$19,802$71,271
Advertising$38,013$1,774$21,814$61,601
Grants to Domestic Individuals$56,950--$56,950
Pension Plan Contributions$42,326$3,716$5,763$51,805
Other Expenses$39,386$37,430$1,025$39,386
Conferences and Meetings$27,578$6,932$2,808$37,318
Fees for Services Accounting-$29,287-$29,287
Interest-$23,900-$23,900
Information Technology$9,412--$9,412
Fees for Service Investment Mgmnt Fees-$1,076-$1,076
Total Functional Expenses$3,683,832$802,549$355,309$4,841,690

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,878,200
Total Expenses per Audited Statements$4,878,200
Total Expenses per Form 990$4,841,690
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-36,510
Other Expense Adjustments$-37,586
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Line 1A Delegate broad authority to A committee

The corporation shall have an Executive Committee composed of at least seven (7) members and which shall include (a) the immediate past President of the Board of Directors, (b) the four (4) or more officers of the corporation (President, Vice President, Treasurer, and Secretary), the Chief Executive Officer and such other members of the Board of Directors to serve as at-large members as the President may from time to time appoint. The Executive Committee may exercise the powers of the Board of Directors with respect to the management of the affairs of the corporation when the Board of Directors is not meeting, except for: (a) electing officers or the filling of vacancies on the Board of Directors; (b) creating committees of the Board of Directors; (c) amending the corporation's Articles of Incorporation; (d) amending the corporation's Bylaws; (e) dissolving the corporation; (f) removing any member of the Board of Directors; (g) changing the Chief Executive Officer; or (h) authorizing or making any expenditures in excess of $10,000.00 unless previously included in a budget adopted by, or otherwise approved by, the Board of Directors.

Form 990, Part VI, Line 11B Review of form 990 by governing body

The Audit committee will review the entire draft 990 prior to filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Board members and key employees, as designated by the CEO, are required to review the policy and sign off on it annually. If a conflict exists, the person with the conflict shall leave the room and not participate in the final deliberation or decision regarding the matter. The minutes of the board of directors shall reflect that the conflict of interest was disclosed and that the interested person was not present during the final discussion or vote and did not vote.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Camp Manito-wish YMCA uses the Hay evaluation method to determine appropriate compensation for all positions, including CEO and top management. Annual evaluations are performed by the board president/executive committee for the CEO and by the CEO for top management staff.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

Camp Manito-wish YMCA uses the Hay evaluation method to determine appropriate compensation for all positions. Direct supervisors evaluate employees and all evaluations are reviewed by the CEO and HR prior to presentation to the respective staff member.

Form 990, Part VI, Line 19 Required documents available to the public

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Form 990, Part VIII, Line 2F Other Program Service Revenue

- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;

Filing and Contact Details

Filer

Filer Name
Camp Manito-wish Ymca Inc
EIN
39-1136315
Phone
7153852312
Address
PO BOX 246, BOULDER JUNCTION, WI 54512

Signing Officer

Name
Sara Kendrick
Title
President
Phone
7153852312
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Formed
1919
Legal Domicile
Wi
Voting Board Members
24
Independent Board Members
23
Employees
231
Volunteers
125

Preparer

Firm
CliftonLarsonAllen LLP
Address
311 Financial Way, Wausau, WI 54401
Preparer
Angelica Krautkramer
Phone
7156752351
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 1,249,876 including grants of $) All programs drive maintenance needs, additions and repairs along with safety and code guidelines.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Increase in CSV of Life Insurance - 3737; Total - 3737;

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Endowment distribtutions are designated for general operating, building maintenance, campership (financial) assistance and a some specific operational expenses

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

Cost of Goods Sold - 37586

Schedule D, Part XII, Line 4(B) Other expenses in form 990 not in audited financial statements

Cost of Goods Sold - -37586

Raw XML AppendixShowing 400 of 838 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/ActivityOrMissionDesc0To enrich the character and leadership development of each person who has a Manito-wish experience, by challenging them to grow in wisdom, in stature, in favor with God, and in favor with one another. Since 1919, Camp Manito-wish YMCA has been helping youth build character, embrace traditional values and cultivate leadership skills. And while times may have changed, our methods haven't. We rely on our exceptional staff, spectacular northwoods setting, and dynamic, progressive program areas - Summer Camp, Outpost and Leadership - to challenge and inspire. Through these experiences, our youth discover new skills, talents and strengths. They gain fresh insights and understanding. And they see the world - and themselves - in a positive new way. Which just goes to show that while time moves on, and trends come and go, character and leadership never go out of style.
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IRS990/Desc0Summer Camp serves over 700 youth. The Manito-wish experience develops confident, responsible and enlightened leaders who will improve the world in which they live. Youth immerse themselves in activities designed to build character, shape leadership skills and inspire active involvement in our world. Financial assistance is available for participants.
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IRS990/MissionDesc0To enrich the character and leadership development of each person who has a Manito-wish experience, by challenging them to grow in wisdom, in stature, in favor with God, and in favor with one another.
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