Civic Intelligence

Camp Luwisomo Inc

990 • Fiscal year 2017 • EIN 46-2598921

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 18, 2018

W5421 Aspen RoadWild Rose, WI 54984

(920) 622-3350

Siviq Scores

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

Liabilities / Assets

69th percentile

0.28x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

82nd percentile

0.71x

Higher debt load relative to revenue than 82% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

75th percentile

17%

Higher net margin than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-8.4%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,997,611

Down $34,232 (-1.7%) from 2016

Net Assets

Up

$1,440,539

Up $130,358 (+9.9%) from 2016

Liabilities

Down

$557,072

Down $164,590 (-23%) from 2016

Revenue

Down

$788,614

Down $72,640 (-8.4%) from 2016

Expenses

Down

$658,256

Down $300,386 (-31%) from 2016

Net Income

Up

$130,358

Up $227,746 (+234%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $2,168,101Liabilities 2015: $760,532Net Assets 2015: $1,407,5692015Assets 2016: $2,031,843Liabilities 2016: $721,662Net Assets 2016: $1,310,1812016Assets 2017: $1,997,611Liabilities 2017: $557,072Net Assets 2017: $1,440,5392017Assets 2018: $1,988,129Liabilities 2018: $350,477Net Assets 2018: $1,637,6522018Assets 2019: $2,034,187Liabilities 2019: $239,425Net Assets 2019: $1,794,7622019Assets 2021: $2,073,595Liabilities 2021: $170,111Net Assets 2021: $1,903,4842021Assets 2022: $2,079,959Liabilities 2022: $114,349Net Assets 2022: $1,965,6102022Assets 2023: $2,585,029Liabilities 2023: $379,500Net Assets 2023: $2,205,5292023Assets 2024: $2,523,453Liabilities 2024: $240,607Net Assets 2024: $2,282,8462024Assets 2025: $2,571,701Liabilities 2025: $154,956Net Assets 2025: $2,416,7452025

Highlighted filing

2017

Assets$1,997,611
Liabilities$557,072
Net Assets$1,440,539

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $2,353,528Expenses 2015: $951,348Net Income 2015: $1,402,1802015Revenue 2016: $861,254Expenses 2016: $958,642Net Income 2016: -$97,3882016Revenue 2017: $788,614Expenses 2017: $658,256Net Income 2017: $130,3582017Revenue 2018: $711,295Expenses 2018: $514,182Net Income 2018: $197,1132018Revenue 2019: $644,567Expenses 2019: $487,457Net Income 2019: $157,1102019Revenue 2021: $406,256Expenses 2021: $340,275Net Income 2021: $65,9812021Revenue 2022: $456,498Expenses 2022: $394,372Net Income 2022: $62,1262022Revenue 2023: $694,886Expenses 2023: $454,968Net Income 2023: $239,9182023Revenue 2024: $545,049Expenses 2024: $467,733Net Income 2024: $77,3162024Revenue 2025: $628,971Expenses 2025: $497,515Net Income 2025: $131,4562025

Highlighted filing

2017

Revenue$788,614
Expenses$658,256
Net Income$130,358
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 18, 2018
Return Version
2016v3.0
Gross Receipts
$788,614
Mission and Program Overview

Mission

Camp LuWiSoMo is dedicated to providing faith-growing opportunites for people of all ages in a Christ-centered outdoor ministry setting.

Camp LuWiSoMo, Inc. is dedicated to providing faith-growing opportunities in a Christ-centered outdoor ministry setting for all ages to refresh the whole person through the blessings of people, facilities, and Gods word.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,012,248$1,934,346▼ $77,902
Rtn Earn Endowment Incm Other Fnds$1,310,181$1,440,539▲ $130,358
Cash and Non-Interest-Bearing Accounts$2,443$61,407▲ $58,964
Loans From Officers Directors$32,000$45,000▲ $13,000
Other Notes and Loans Receivable, Net$1,814$1,612▼ $202
Inventories for Sale or Use$4,650$375▼ $4,275
Accounts Receivable$10,688$-129▼ $10,817
Total Assets$2,031,843$1,997,611▼ $34,232
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,144$406,657▼ $43,487
Unsecured Notes Loans Payable$139,570$75,000▼ $64,570
Accounts Payable and Accrued Expenses$49,638$18,465▼ $31,173
Deferred Revenue$41,129$9,309▼ $31,820
Other Liabilities$9,181$2,641▼ $6,540
Total Liabilities$721,662$557,072▼ $164,590
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,310,181$1,440,539▲ $130,358
Total Liabilities and Net Assets / Fund Balance$2,031,843$1,997,611▼ $34,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,474,994$877,032$2,352,026
Land$395,216-$395,216
Equipment$64,136$35,840$99,976
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carl BrakebushDirector President
Brian GetchiusDirector
Ryan HansenDirector
Samuel SeefeldtDirector
Thomas S MacDonaldDirector & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$397,354
Program Service Revenue
$391,260
Investment Income
$0
Other Revenue
$0
All Other Contributions
$397,354
Change in Net Assets
$130,358
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,455
Salaries, Compensation, and Employee Benefits$260,801
Total Fundraising Expense$54,009
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,455$16,383$28,383$141,221
Occupancy$93,980$6,382$1,200$101,562
Fees for Services Other$94,445--$94,445
Depreciation Depletion$82,637$5,465-$88,102
Other Employee Benefits-$45,382$8,008$53,390
Current Officers, Directors, Trustees, and Key Employees$36,000$12,000-$48,000
Interest$12,398$5,896-$18,294
Payroll Taxes$12,733$2,729$2,728$18,190
Office Expenses$5,599$5,144$6,261$17,004
Insurance$3,695$8,093$852$12,640
All Other Expenses$8,400-$181$8,581
Other Expenses$21,854$5,890$320$5,890
Travel$2,523$1,091$718$4,332
Advertising--$1,487$1,487
Total Functional Expenses$489,342$114,905$54,009$658,256
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$32,000$45,000▲ $13,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll liabilities$2,566
Sales tax$75
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 governing body review Part VI line 11

Form 990 is made available to the officers via electronic mail for review and redaction prior to filing with taxing authorities. Directors are offered the opportunity to review the Form 990 prior to filing with the IRS.

CEO executive director top management comp Part VI line 15A

Process used to establish compensation for the organizations CEO, Executive Director, or top management official - Negotiated based on similiar responsibilities at similiar facilities. This process was used for the office of the president. This process began in the year 2016 when the camp compensated a CEO for the first time. The compensation of the CEO is determined by a committee consisting of board members. There was no reportable compensation paid during fiscal year 2016.

Other officer or key employee compensation Part VI line 15B

Process used to establish compensation for other officers or key employees of the organization - Negotiated based on similiar responsibilities at similiar facilities. This process was performed by the executive director/president and reviewed by the board when the organization has compensated other officers or key employees of the organization. There was no reportable compensation paid during fiscal year 2016.

Governing documents etc available to public Part VI line 19

Form 1023 and Form 990 are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Camp LuWiSoMo Inc
EIN
46-2598921
Address
W5421 Aspen Road, Wild Rose, WI 54984
Doing Business As
Camp LuWiSoMo Inc

Signing Officer

Name
Thomas S MacDonald
Title
Treasurer
Phone
9206223350
Signed
2018-01-18
Discuss with paid preparer
No

Organization Details

Principal Officer
Dan Freiberger
Formed
2013
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
5
Employees
34
Volunteers
243

Preparer

Firm
The MacDonald Group LLP
Address
15525W National Ave Suite 203, New Berlin, WI 53151
Preparer
Thomas S MacDonald
Phone
2627861789
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Cost of Outside Program Services $6,797Cost of Contract Restuarant Labor $87,648

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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/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01440539
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0397354
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0529221
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0361816
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt09183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01298074
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01039291
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0874396
IRS990ScheduleA/SubstantialContributorsTotAmt0423678
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0397354
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0529221
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0361816
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt09183
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01298074
IRS990ScheduleA/TotalSupportAmt01298074
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01474994
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0877032
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02352026
IRS990ScheduleD/EquipmentGrp/BookValueAmt064136
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035840
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099976
IRS990ScheduleD/LandGrp/BookValueAmt0395216
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0395216
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02566
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Sales tax
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01934346
IRS990ScheduleD/TotalLiabilityAmt02641
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt130000
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Cash flow
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Cash flow needs
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Cash flow needs
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt033950
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt115000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt230000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0William B Durling
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Thomas S MacDonald
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2Carl Brakebush
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1SecretaryTreasurer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2DirectorTrustee
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/TotalBalanceDueAmt045000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is made available to the officers via electronic mail for review and redaction prior to filing with taxing authorities. Directors are offered the opportunity to review the Form 990 prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Process used to establish compensation for the organizations CEO, Executive Director, or top management official - Negotiated based on similiar responsibilities at similiar facilities. This process was used for the office of the president. This process began in the year 2016 when the camp compensated a CEO for the first time. The compensation of the CEO is determined by a committee consisting of board members. There was no reportable compensation paid during fiscal year 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Process used to establish compensation for other officers or key employees of the organization - Negotiated based on similiar responsibilities at similiar facilities. This process was performed by the executive director/president and reviewed by the board when the organization has compensated other officers or key employees of the organization. There was no reportable compensation paid during fiscal year 2016.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 1023 and Form 990 are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Cost of Outside Program Services $6,797Cost of Contract Restuarant Labor $87,648
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02031843
IRS990/TotalAssetsEOYAmt01997611
IRS990/TotalAssetsGrp/BOYAmt02031843
IRS990/TotalAssetsGrp/EOYAmt01997611
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0397354
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt054009
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0114905
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489342
IRS990/TotalFunctionalExpensesGrp/TotalAmt0658256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0721662
IRS990/TotalLiabilitiesEOYAmt0557072
IRS990/TotalLiabilitiesGrp/BOYAmt0721662
IRS990/TotalLiabilitiesGrp/EOYAmt0557072
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01310181
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01440539
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt053583
IRS990/TotalOtherProgSrvcRevenueAmt046308
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt046936
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt046936
IRS990/TotalProgramServiceExpensesAmt0489342
IRS990/TotalProgramServiceRevenueAmt0391260
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0391260
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0788614
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0243
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02031843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01997611
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt0718
IRS990/TravelGrp/ManagementAndGeneralAmt01091
IRS990/TravelGrp/ProgramServicesAmt02523
IRS990/TravelGrp/TotalAmt04332
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0139570
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt075000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05

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