Civic Intelligence

LC Nature Park Inc.

990 • Fiscal year 2023 • EIN 83-3990133

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 10, 2024

9744 Aboite RoadRoanoke, IN 46783

(260) 999-3151

Siviq Scores

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

Liabilities / Assets

55th percentile

0.17x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

87th percentile

1.40x

Higher debt load relative to revenue than 87% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

28th percentile

$62,876

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

28th percentile

-1.3%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-44%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$5,877,211

Down $75,842 (-1.3%) from 2022

Net Assets

Up

$4,887,768

Up $12,464 (+0.3%) from 2022

Liabilities

Down

$989,443

Down $88,306 (-8.2%) from 2022

Revenue

Down

$707,253

Down $557,284 (-44%) from 2022

Expenses

Up

$696,445

Up $67,703 (+11%) from 2022

Net Income

Down

$10,808

Down $624,987 (-98%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $3,207,625Liabilities 2020: $535,413Net Assets 2020: $2,672,2122020Assets 2021: $5,275,536Liabilities 2021: $1,036,027Net Assets 2021: $4,239,5092021Assets 2022: $5,953,053Liabilities 2022: $1,077,749Net Assets 2022: $4,875,3042022Assets 2023: $5,877,211Liabilities 2023: $989,443Net Assets 2023: $4,887,7682023Assets 2024: $5,793,761Liabilities 2024: $988,776Net Assets 2024: $4,804,9852024

Highlighted filing

2023

Assets$5,877,211
Liabilities$989,443
Net Assets$4,887,768

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $3,091,444Expenses 2020: $267,361Net Income 2020: $2,824,0832020Revenue 2021: $1,980,001Expenses 2021: $412,704Net Income 2021: $1,567,2972021Revenue 2022: $1,264,537Expenses 2022: $628,742Net Income 2022: $635,7952022Revenue 2023: $707,253Expenses 2023: $696,445Net Income 2023: $10,8082023Revenue 2024: $770,435Expenses 2024: $853,218Net Income 2024: -$82,7832024

Highlighted filing

2023

Revenue$707,253
Expenses$696,445
Net Income$10,808
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 10, 2024
Return Version
2023v5.0
Gross Receipts
$754,256
Mission and Program Overview

Mission

The lc nature park has a three-fold mission of experience, education, and conservation. By restoring and highlighting indiana's natural beauty, we strive to enable visitors to experience the wonders of our native flora and fauna. With ecological conservation and restoration as its educational core, the park will bring nature and people together for lively camaraderie with food, fun, and fire. Each visitor will leave with an appreciation of life within our native landscape and an understanding of its value to our own lives - and a smile.

The mission of lc nature park is to promote learning about indiana's ecosystems through camaraderie, food & fun, experiencing natural landscape restorations & protecting our native flora and fauna.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,641,952$5,558,533▼ $83,419
Loans From Officers Directors$970,748$970,748→ $0
Cash and Non-Interest-Bearing Accounts$254,371$291,284▲ $36,913
Intangible Assets$19,582$15,002▼ $4,580
Prepaid Expenses and Deferred Charges$12,081$9,309▼ $2,772
Pledges and Grants Receivable$25,067$3,083▼ $21,984
Total Assets$5,953,053$5,877,211▼ $75,842
Liabilities
Accounts Payable and Accrued Expenses$107,001$18,695▼ $88,306
Total Liabilities$1,077,749$989,443▼ $88,306
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,576,764$4,594,631▲ $17,867
Net Assets With Donor Restrictions$298,540$293,137▼ $5,403
Total Net Assets Fund Balance$4,875,304$4,887,768▲ $12,464
Total Liabilities and Net Assets / Fund Balance$5,953,053$5,877,211▼ $75,842

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,086,322$228,532$3,314,854
Land$1,805,321-$1,805,321
Other Land Buildings$573,921$100,493$674,414
Equipment$92,969$46,433$139,402
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hope WallaceExecutive DiFT$62,876$62,876

Board Members and Trustees

NameTitle
Cj MillsPresident
Beth BrueningDirector
John BrooksDirector
Jordan HuttenlockerDirector
Melissa GlazeDirector
Nick LadigDirector
Robert BrooksDirector
Skip BalkenbuschDirector
Stacey HolifeldDirector
Thom MaherDirector
Stephanie MerklingSecretary
Steve DiagostinoTreasurer
Margaret BrooksVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$446,691
Program Service Revenue
$60,122
Investment Income
$0
Other Revenue
$200,440
All Other Contributions
$446,691
Change in Net Assets
$10,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$394,110
Salaries, Compensation, and Employee Benefits$265,845
Total Fundraising Expense$40,400
Professional Fundraising Fees$36,490
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$164,605-$2,298$166,903
Depreciation Depletion$157,410--$157,410
Current Officers, Directors, Trustees, and Key Employees$35,303$27,573-$62,876
Insurance$37,524$5,176$431$43,131
All Other Expenses$33,189$3,959$152$37,300
Fees for Services Professional Fundraising--$36,490$36,490
Occupancy$29,937$784$66$30,787
Fees for Services Accounting-$24,634-$24,634
Advertising$17,883$2,466$205$20,554
Payroll Taxes$16,397$2,262$188$18,847
Other Employee Benefits$14,981$2,066$172$17,219
Office Expenses$12,709$1,753$146$14,608
Other Expenses$9,726$1,341$112$11,179
Fees for Services Legal-$3,970-$3,970
Information Technology$1,776$245$20$2,041
Conferences and Meetings-$937-$937
Travel$439$61$5$505
Fees for Services Other$77$11$1$89
Total Functional Expenses$577,443$78,602$40,400$696,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$237,842
Fundraising Direct Expenses$45,745
Professional Fundraising Fees$36,490

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Signature Event$237,842$237,842$45,745$192,097
Total Events$237,842$237,842$45,745$192,097
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Margaret John Robert BrooksDirectorsConstructionNo$198,022

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$970,748$970,748→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

John brooks margaret brooks family relationship john brooks robert brooks family relationship robert brooks margaret brooks family relationship

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by a member of the finance committee and is made available to the board prior to filing.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Lc Nature Park Inc
EIN
83-3990133
Phone
2609993151
Address
9744 ABOITE ROAD, ROANOKE, IN 46783

Signing Officer

Name
Margaret Brooks
Title
Vice President
Phone
7657161094
Signed
2024-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cj Mills
Formed
2019
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
12
Volunteers
27

Preparer

Firm
Baden Gage & Schroeder LLC
Address
6920 POINTE INVERNESS WAY 300, FORT WAYNE, IN 46804-7926
Preparer
Melissa J Wolf CPA
Phone
2604222551
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IRS990/Desc0THE LC NATURE PARK HAS A THREE-FOLD MISSION OF EXPERIENCE, EDUCATION, AND CONSERVATION. BY RESTORING AND HIGHLIGHTING INDIANA'S NATURAL BEAUTY, WE STRIVE TO ENABLE VISITORS TO EXPERIENCE THE WONDERS OF OUR NATIVE FLORA AND FAUNA. WITH ECOLOGICAL CONSERVATION AND RESTORATION AS ITS EDUCATIONAL CORE, THE PARK WILL BRING NATURE AND PEOPLE TOGETHER FOR LIVELY CAMARADERIE WITH FOOD, FUN, AND FIRE. EACH VISITOR WILL LEAVE WITH AN APPRECIATION OF LIFE WITHIN OUR NATIVE LANDSCAPE AND AN UNDERSTANDING OF ITS VALUE TO OUR OWN LIVES - AND A SMILE.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0192097
IRS990/NetIncomeOrLossGrp/ExclusionAmt03543
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03543
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt04800
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04800
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04576764
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04594631
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt066
IRS990/OccupancyGrp/ManagementAndGeneralAmt0784
IRS990/OccupancyGrp/ProgramServicesAmt029937
IRS990/OccupancyGrp/TotalAmt030787
IRS990/OfficeExpensesGrp/FundraisingAmt0146
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01753
IRS990/OfficeExpensesGrp/ProgramServicesAmt012709
IRS990/OfficeExpensesGrp/TotalAmt014608
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0172
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02066
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014981
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017219
IRS990/OtherExpensesGrp/Desc0GRASSLAND EXPENSE
IRS990/OtherExpensesGrp/Desc1NATIVE FAUNA
IRS990/OtherExpensesGrp/Desc2EDUCATION
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0114
IRS990/OtherExpensesGrp/FundraisingAmt1112
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01364
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11341
IRS990/OtherExpensesGrp/ProgramServicesAmt022904
IRS990/OtherExpensesGrp/ProgramServicesAmt112695
IRS990/OtherExpensesGrp/ProgramServicesAmt29888
IRS990/OtherExpensesGrp/ProgramServicesAmt39726
IRS990/OtherExpensesGrp/TotalAmt022904
IRS990/OtherExpensesGrp/TotalAmt112695
IRS990/OtherExpensesGrp/TotalAmt211366
IRS990/OtherExpensesGrp/TotalAmt311179
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02298
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0164605
IRS990/OtherSalariesAndWagesGrp/TotalAmt0166903
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0188
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02262
IRS990/PayrollTaxesGrp/ProgramServicesAmt016397
IRS990/PayrollTaxesGrp/TotalAmt018847
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt025067
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03083
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012081
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09309
IRS990/PrincipalOfficerNm0CJ MILLS
IRS990/PriorPeriodAdjustmentsAmt01656
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0SUMMER CAMP REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1PARK ADMISSION FEES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035964
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114236
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31322
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035964
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114236
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31322
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01001195
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02760
IRS990/PYOtherExpensesAmt0376511
IRS990/PYOtherRevenueAmt0213280
IRS990/PYProgramServiceRevenueAmt047302
IRS990/PYRevenuesLessExpensesAmt0635795
IRS990/PYSalariesCompEmpBnftPaidAmt0252231
IRS990/PYTotalExpensesAmt0628742
IRS990/PYTotalRevenueAmt01264537
IRS990/ReconcilationRevenueExpnssAmt010808
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt060122
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0446691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01001195
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0620422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03099318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05167626
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04800
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03100
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01650
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011500
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0124969
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02145145
IRS990ScheduleA/SubstantialContributorsTotAmt03022481
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0446691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01001195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0620422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03099318
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05167626
IRS990ScheduleA/TotalSupportAmt05583360
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0194640
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0209180
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0414
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0404234
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/BookValueAmt03086322
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0228532
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03314854
IRS990ScheduleD/EquipmentGrp/BookValueAmt092969
IRS990ScheduleD/EquipmentGrp/DepreciationAmt046433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0139402
IRS990ScheduleD/LandGrp/BookValueAmt01805321
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01805321
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0573921
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0100493
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0674414
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05558533
IRS990ScheduleG/AgrmtProfFundraisingActyInd0true
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0CONSULTING
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt1GRANTS
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd0false
IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd1false
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt0707253
IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt1446691
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt0678089
IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt1440516
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm03 POINT FUNDRAISING CONSULTING LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm1CHERYL PIROPATO ASSOCIATES LLC
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt029164
IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt16175
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt03407 N ARTHUR DR
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt18620 STAND RIDGE RUN
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0ALBION
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm1FORT WAYNE

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