Civic Intelligence

Ingham-Okoboji Lutheran Bible Camp Assn

EIN 42-1247690 • 501(c)3 • Milford, IA

Pub. 78 Eligible

Profile

To know Jesus Christ and to make Christ known to all. This is accomplished through year-round camping and retreating ministry.

1203 Inwan StreetMilford, IA 51351

www.okoboji.org

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

38th percentile

0.09x

Higher debt load relative to revenue than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$104,790

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

69th percentile

11%

Faster asset growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

22%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,621,999

Up $565,651 (+11%) from 2023

Liabilities

Up

$190,844

Up $33,879 (+22%) from 2023

Net Assets

Up

$5,431,155

Up $531,772 (+11%) from 2023

Revenue

Up

$2,176,106

Up $387,032 (+22%) from 2023

Expenses

Up

$1,934,143

Up $271,228 (+16%) from 2023

Net Income

Up

$241,963

Up $115,804 (+92%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $2,541,476Liabilities 2016: $411,750Net Assets 2016: $2,129,7262016Assets 2017: $2,817,239Liabilities 2017: $236,534Net Assets 2017: $2,580,7052017Assets 2018: $2,792,283Liabilities 2018: $113,450Net Assets 2018: $2,678,8332018Assets 2019: $3,495,539Liabilities 2019: $121,988Net Assets 2019: $3,373,5512019Assets 2020: $4,023,590Liabilities 2020: $156,099Net Assets 2020: $3,867,4912020Assets 2021: $4,640,710Liabilities 2021: $168,189Net Assets 2021: $4,472,5212021Assets 2022: $4,626,236Liabilities 2022: $113,439Net Assets 2022: $4,512,7972022Assets 2023: $5,056,348Liabilities 2023: $156,965Net Assets 2023: $4,899,3832023Assets 2024: $5,621,999Liabilities 2024: $190,844Net Assets 2024: $5,431,1552024

Highlighted filing

2024

Assets$5,621,999
Liabilities$190,844
Net Assets$5,431,155

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,860,456Expenses 2016: $1,493,955Net Income 2016: $366,5012016Revenue 2017: $1,911,504Expenses 2017: $1,489,956Net Income 2017: $421,5482017Revenue 2018: $1,657,715Expenses 2018: $1,609,777Net Income 2018: $47,9382018Revenue 2019: $1,873,674Expenses 2019: $1,746,325Net Income 2019: $127,3492019Revenue 2020: $758,484Expenses 2020: $1,287,993Net Income 2020: -$529,5092020Revenue 2021: $1,670,421Expenses 2021: $1,516,849Net Income 2021: $153,5722021Revenue 2022: $1,607,832Expenses 2022: $1,739,487Net Income 2022: -$131,6552022Revenue 2023: $1,789,074Expenses 2023: $1,662,915Net Income 2023: $126,1592023Revenue 2024: $2,176,106Expenses 2024: $1,934,143Net Income 2024: $241,9632024

Highlighted filing

2024

Revenue$2,176,106
Expenses$1,934,143
Net Income$241,963

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 9, 2025
Return Version
2024v5.0
Gross Receipts
$2,284,641
Mission and Program Overview

Mission

To know Jesus Christ and to make Christ known to all. This is accomplished through year-round camping and retreating ministry.

A camping and retreating ministry helping children, adults and families enter into a relationship with Jesus Christ and helping them maintain that relationship through our programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,143,587$3,237,117▲ $93,530
Savings and Temporary Cash Investments$1,753,260$2,077,379▲ $324,119
Investments in Publicly Traded Securities$90,399$253,780▲ $163,381
Inventories for Sale or Use$13,955$18,481▲ $4,526
Accounts Receivable$16,707$17,617▲ $910
Cash and Non-Interest-Bearing Accounts$21,485$273▼ $21,212
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Intangible Assets$0--
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,056,348$5,621,999▲ $565,651
Other Assets Total$16,955$17,352▲ $397
Liabilities
Accounts Payable and Accrued Expenses$87,513$115,443▲ $27,930
Deferred Revenue$69,452$75,401▲ $5,949
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$156,965$190,844▲ $33,879
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,512,199$4,993,564▲ $481,365
Net Assets With Donor Restrictions$387,184$437,591▲ $50,407
Total Net Assets Fund Balance$4,899,383$5,431,155▲ $531,772
Total Liabilities and Net Assets / Fund Balance$5,056,348$5,621,999▲ $565,651

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,803,777$1,095,547$3,899,324
Land$387,851-$387,851
Other Land Buildings$28,540$111,983$140,523
Equipment$16,949$97,093$114,042
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$387,184$46,409▲ $3,998$0$437,591
2023$289,923$90,311▲ $6,950$0$387,184
2022$451,171$0▲ $7,200$168,448$289,923
2021$1,023,449$0→ $0$572,278$451,171
2020$557,439$466,010→ $0$0$1,023,449
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rodney QuanbeckExecutive DirectorFT$104,790$104,790

Board Members and Trustees

NameTitle
Bob MillerBoard of Directors President
Dan KrugerBoard of Directors Vice President
Beth McCulloughBoard of Directors
Deb AndersonBoard of Directors
Gene EnglinBoard of Directors
Greg Ver SteegBoard of Directors
Jeff ValenBoard of Directors
Ken WoelberBoard of Directors
Paul PetersonBoard of Directors
Shelly PayneBoard of Directors
Steve AndersenBoard of Directors
Ben WorleyBoard of Directors Secretary
Dave NeveBoard of Directors Treaurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Quail Construction LLCConstruction of Cabin4045 Highway 71, Spencer, IA 51301$103,728
Revenue and Support

Revenue Composition

Contributions and Grants
$1,234,567
Program Service Revenue
$871,485
Investment Income
$70,054
Other Revenue
$0
All Other Contributions
$1,126,032
Change in Net Assets
$241,963

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles5$32,460Donor Valuation
Other Non Cash Contri Table2$8,900Donor Valuation
Food Inventory4$6,779Donor Valuation
Clothing and Household Goods-$6,089Donor Valuation
Boats and Planes1$5,000Door Valuation
Other Non Cash Contri Table1$1,452Value of Cards
Other Non Cash Contri Table1$1,000Donor Valuation
Other Non Cash Contri Table1$855Donor Valuation
Other Non Cash Contri Table1$420Donor Valuation
Total Noncash Contributions16$62,955-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,025,813
Salaries, Compensation, and Employee Benefits$896,330
Total Fundraising Expense$23,417
Professional Fundraising Fees$12,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$583,238$52,395$0$635,633
Occupancy$372,721$48,272$0$420,993
Current Officers, Directors, Trustees, and Key Employees$52,395$52,395$0$104,790
Other Employee Benefits$58,460$46,196-$104,656
All Other Expenses$53,803$22,319$0$76,122
Office Expenses$38,144$27,769$0$65,913
Insurance$63,037$0$0$63,037
Depreciation Depletion$57,631$0$0$57,631
Payroll Taxes$43,097$8,154$0$51,251
Travel$13,521$15,336$0$28,857
Other Expenses$0$24,537$0$24,537
Advertising$6,570$0$11,417$17,987
Conferences and Meetings$12,207-$0$12,207
Fees for Services Professional Fundraising--$12,000$12,000
Fees for Services Accounting$0$2,750$0$2,750
Fees for Services Legal$0$207$0$207
Total Functional Expenses$1,610,396$300,330$23,417$1,934,143
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$108,535
Fundraising Gross Income$108,535
Professional Fundraising Fees$12,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Quilt Auction$63,586$0$759$-759
Ice Cream Social$10,767$0$439$-439
Total Events$107,636$0$10,517$-10,517
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Section A, Line 6

Ingham Okoboji Lutheran Bible Camp has congregations that re members of our corporation.

Form 990, Part VI, Section A, Line 7A

Ingham Okoboji Lutheran Bible Camp has member congregations that send delegates to our annual meeting to elect members to the Board of Directors and make changes to governing documents.

Form 990, Part VI, Section B, Line 11B

The document has been scanned and emailed to the Board of Directors for comment and review. A special board meeting of the Board of Directors was held with the 990 being an agenda item. The Board of Directors accepted and approved the 990 report and schedules by an unanimous vote.

Form 990, Part VI, Section B, Line 12C

The organization is diligent in reviewing contracts and agreements and will enforce the Conflict of Interest Policy when needed.

Form 990, Part VI, Section B, Line 15

The Board of Directors, or a subset of the Board, is responsible for evaluating the Executive Director on an annual basis. Compensation is reviewed in comparison with peer salaries in similar organizations.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public by request at our office, located at 1203 Inwan Street, Milford, IA 5351

Filing and Contact Details

Filer

Filer Name
Ingham-okoboji Lutheran Bible Camp Assn
EIN
42-1247690
Phone
7123373306
Address
1203 Inwan Street, Milford, IA 51351

Signing Officer

Name
Rodney Quanbeck
Title
Executive Director
Phone
7123373306
Signed
2025-11-09

Organization Details

Principal Officer
Rodney Quanbeck
Formed
1985
Legal Domicile
Ia
Voting Board Members
13
Independent Board Members
13
Employees
81
Volunteers
90
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

These funds are held for the earnings to be used to provide funding for younger children to attend camp programs.

Raw XML AppendixShowing 400 of 763 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/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board of Directors President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board of Directors Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board of Directors Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board of Directors Treaurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt12Board of Directors
IRS990/Form990PartVIISectionAGrp/TitleTxt13Board of Directors
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IRS990/MissionDesc0To know Jesus Christ and to make Christ known to all. This is accomplished through year-round camping and retreating ministry.
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IRS990/PrincipalOfficerNm0Rodney Quanbeck

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