Civic Intelligence

Camp Perkins Lutheran Outdoor Ministries

EIN 82-0401375 • 501(c)3 • Ketchum, ID

Profile

Support the ministry of member congregations to make and nurture disciples for Jesus Christ. Provide Christian learning & renewal, thereby building up the community of believers and reaching out to the world in the name of the Father, Son, & Holy Spirit.

HC 64 Box 9384Ketchum, ID 83340

campperkins.org

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.03x

Higher debt load relative to revenue than 40% of similar nonprofits.

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

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

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

Top Officer Pay

64th percentile

$93,800

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

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

Asset Growth

54th percentile

4.8%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,880,556

Up $131,701 (+4.8%) from 2023

Liabilities

Up

$36,248

Up $22,695 (+167%) from 2023

Net Assets

Up

$2,844,308

Up $109,006 (+4.0%) from 2023

Revenue

Down

$1,042,954

Down $125,508 (-11%) from 2023

Expenses

Up

$924,878

Up $5,413 (+0.6%) from 2023

Net Income

Down

$118,076

Down $130,921 (-53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $919,789Liabilities 2011: $2,343Net Assets 2011: $917,4462011Assets 2012: $986,327Liabilities 2012: $2,457Net Assets 2012: $983,8702012Assets 2013: $1,010,361Liabilities 2013: $5,798Net Assets 2013: $1,004,5632013Assets 2014: $1,102,058Liabilities 2014: $7,558Net Assets 2014: $1,094,5002014Assets 2015: $1,210,602Liabilities 2015: $3,994Net Assets 2015: $1,206,6082015Assets 2016: $1,355,258Liabilities 2016: $4,257Net Assets 2016: $1,351,0012016Assets 2017: $1,403,846Liabilities 2017: $9,700Net Assets 2017: $1,394,1462017Assets 2018: $1,500,448Liabilities 2018: $0Net Assets 2018: $1,500,4482018Assets 2019: $1,731,246Liabilities 2019: $20,314Net Assets 2019: $1,710,9322019Assets 2020: $1,842,815Liabilities 2020: $32,129Net Assets 2020: $1,810,6862020Assets 2021: $2,355,627Liabilities 2021: $38,253Net Assets 2021: $2,317,3742021Assets 2022: $2,479,300Liabilities 2022: $10,014Net Assets 2022: $2,469,2862022Assets 2023: $2,748,855Liabilities 2023: $13,553Net Assets 2023: $2,735,3022023Assets 2024: $2,880,556Liabilities 2024: $36,248Net Assets 2024: $2,844,3082024

Highlighted filing

2024

Assets$2,880,556
Liabilities$36,248
Net Assets$2,844,308

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2011: $484,096Expenses 2011: $448,184Net Income 2011: $35,9122011Expenses 2012: $517,9032012Revenue 2013: $542,245Expenses 2013: $521,552Net Income 2013: $20,6932013Revenue 2014: $707,445Expenses 2014: $617,508Net Income 2014: $89,9372014Revenue 2015: $710,929Expenses 2015: $621,311Net Income 2015: $89,6182015Revenue 2016: $779,958Expenses 2016: $636,793Net Income 2016: $143,1652016Revenue 2017: $695,634Expenses 2017: $669,319Net Income 2017: $26,3152017Revenue 2018: $821,573Expenses 2018: $699,477Net Income 2018: $122,0962018Revenue 2019: $860,161Expenses 2019: $683,858Net Income 2019: $176,3032019Revenue 2020: $533,971Expenses 2020: $460,891Net Income 2020: $73,0802020Revenue 2021: $1,065,217Expenses 2021: $581,699Net Income 2021: $483,5182021Revenue 2022: $959,166Expenses 2022: $777,620Net Income 2022: $181,5462022Revenue 2023: $1,168,462Expenses 2023: $919,465Net Income 2023: $248,9972023Revenue 2024: $1,042,954Expenses 2024: $924,878Net Income 2024: $118,0762024

Highlighted filing

2024

Revenue$1,042,954
Expenses$924,878
Net Income$118,076

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.04$2.84$1.04$0.92$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.01$2.74$1.17$0.92$0.25
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.01$2.47$0.96$0.78$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.36$0.04$2.32$1.07$0.58$0.48
2020Detailed filing. Detailed filing data is available for this year.$1.84$0.03$1.81$0.53$0.46$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.73$0.02$1.71$0.86$0.68$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.82$0.70$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.40$0.01$1.39$0.70$0.67$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.35$0.78$0.64$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.00$1.21$0.71$0.62$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.09$0.71$0.62$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.01$1.00$0.54$0.52$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.00$0.98$0.52
2011Summary only. Only limited summary data is available for this year.$0.92$0.00$0.92$0.48$0.45$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.2
Gross Receipts
$1,058,333
Mission and Program Overview

Mission

Support the ministry of member congregations to make and nurture disciples for Jesus Christ. Provide Christian learning & renewal, thereby building up the community of believers and reaching out to the world in the name of the Father, Son, & Holy Spirit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$277,884$1,632,803▲ $1,354,919
Savings and Temporary Cash Investments$1,951,912$727,279▼ $1,224,633
Land, Buildings, and Equipment, Net$513,789$511,474▼ $2,315
Inventories for Sale or Use$5,270$9,000▲ $3,730
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,748,855$2,880,556▲ $131,701
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,553$36,248▲ $22,695
Total Liabilities$13,553$36,248▲ $22,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,457,418$2,844,308▲ $386,890
Net Assets With Donor Restrictions$277,884--
Total Net Assets Fund Balance$2,735,302$2,844,308▲ $109,006
Total Liabilities and Net Assets / Fund Balance$2,748,855$2,880,556▲ $131,701

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$304,882$167,622$472,504
Buildings$120,681$330,130$450,811
Equipment$85,911$167,739$253,650

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$259,706-▲ $29,625$37,206$250,882
2023$230,882-▲ $30,157$1,333$259,706
2022$272,441-▼ $40,223$1,337$230,881
2021$250,037-▲ $45,370$22,966$272,441
2020$225,126-▲ $32,643$7,732$250,037
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Signe WhiteExecutive DirectorFT$24,857$68,943$93,800

Board Members and Trustees

NameTitle
Mark SchulzeBoard Chairman
Steve StokesBoard VP
Dennis DurhamDirector
Jennifer BerginDirector
Jerry ReinkeDirector
Michael BruneDirector
Tim MauerDirector
William MummDirector
Nancy StaffenSecretary
Ben AndersonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$327,032
Program Service Revenue
$602,351
Investment Income
$87,450
Other Revenue
$26,121
All Other Contributions
$327,032
Change in Net Assets
$118,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$566,390
Other Expenses$358,488
Total Fundraising Expense$5,283
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,716-$5,000$333,716
Other Employee Benefits$111,528--$111,528
Current Officers, Directors, Trustees, and Key Employees-$93,800-$93,800
Insurance$79,652--$79,652
Depreciation Depletion$54,615--$54,615
Occupancy$39,254--$39,254
Payroll Taxes$25,246-$283$25,529
Fees for Services Other$16,801--$16,801
Other Expenses$11,410$12,343-$11,410
Office Expenses-$11,206-$11,206
Fees for Services Accounting-$9,825-$9,825
Travel$9,350--$9,350
Advertising-$5,373-$5,373
Information Technology-$3,528-$3,528
Pension Plan Contributions$1,817--$1,817
Fees for Service Investment Mgmnt Fees-$1,339-$1,339
All Other Expenses$986--$986
Total Functional Expenses$782,181$137,414$5,283$924,878
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Any LCMS congregation may become a member of this ministry. A congregation desiring to join CPLOM shall notify the Executive Director of this desire. Its petition for membership shall be voted on at the next delegate convention; a majority vote shall elect to membership. Each member congregation is encouraged to include CPLOM in its congregational budget; an amount of at least two dollars per communicant member per year is suggested. In addition, member congregations may offer support by providing scholarships to camp participants for various events or by volunteering time promoting or improving the ministry of CPLOM. Member congregations have no individual rights in or to the property of CPLOM and are not liable for debts or actions of CPLOM. Membership in the Ministry of CPLOM shall derive certain benefits, as determined by the Board of Directors, and may include discounted retreats, camper and other user fees; priority scheduling for church events at camp; special pastoral and professional church staff benefits, fees and accommodations; and regular receipt of newsletters, brochures, publications and announcements. Member congregations have voice and vote at the annual and special meetings of CPLOM.

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

Each member congregation shall select one delegate from the congregation to serveCPLOM as its delegate. The congregation's delegate is the principal channel of communication between the congregation and CPLOM. The mission of the congregation's delegate is to represent the congregation at the delegate convention and to aggressively and enthusiastically communicate the ministry, program, and needs of CPLOM to the congregation. The delegate is encouraged to be actively involved in the ministry of CPLOM through participation in retreats, volunteer opportunities, and committees. Delegate duties include: A) Attend the CPLOM annual delegate convention and special meetings, and have voice and vote on behalf of the congregation. A delegate that cannot attend a meeting shall inform the congregation so that it may appoint an alternate. B) Inform the congregation of the opportunities available at CPLOM and of the needs of CPLOM. C) Be the congregation's liaison for fund raising for CPLOM. D) Make the needs of the congregation known to CPLOM to equip CPLOM as a ministry resource.

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

The delegate convention shall meet annually at CPLOM at a time specified by the Board of Directors to elect the members of the Board of Directors and nominating committee, receive reports of officers, committees, and staff, and transact other business of CPLOM that may arise. The authority to approve amendments to these bylaws, elect members of the Board of Directors, and authorize major changes in direction or mission is vested in the delegate convention. Only the delegates of the member congregations may vote at the delegate convention. The delegates present shall constitute a quorum. Proxy votes are not allowed. The Board of Directors shall have general supervision of the affairs of CPLOM between delegate conventions, and shall review and approve the minutes of the delegate convention and special meetings of the delegates, elect the officers, establish policies, and adopt the operating and capital budgets and the long range plan. The Board shall be subject to the orders of the delegate convention and none of its acts shall conflict with action taken by the delegate convention.

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

Form 990 and supporting schedules are reviewed by executive director and finance committee before submitting to IRS.

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

Procedures for monitoring and enforcing compliance are outlined in employee and board policy handbooks, which are reviewed and updated annually.

Form 990, Part VI, Section B, Line 15A

Salaries dependent upon salary guidelines from Lutheran Church Missouri Synod Northwest District, degree of experience for position and average wage of comparable position in local area.

Form 990, Part VI, Section C, Line 19

The governing documents and conflicts of interest policy is available for the public to read upon request.

Filing and Contact Details

Filer

Filer Name
Camp Perkins Lutheran Outdoor Ministries
EIN
82-0401375
Phone
2087880897
Address
HC 64 Box 9384, Ketchum, ID 83340

Signing Officer

Name
Signe White
Title
Executive Director
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Id
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
260

Preparer

Firm
Martin CPAs PC
Address
963-A Blue Lakes Blvd, Twin Falls, ID 83301
Preparer
Cody Martin CPA
Phone
2087370844
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Board designated endowment funds are for the continued maintenance of the facility.

Raw XML AppendixShowing 400 of 520 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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