2025-11-14T09:19:49-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 4150 2ND STREET SOUTH SUITE 400 ST CLOUD MN 56301 990 2024-01-01 411000566 LUTHERAN ISLAND CAMP INC LUTH 2185832905 45011 230TH ST HENNING MN 56551 ROD THALMANN BOARD PRESIDENT 2185832905 2025-11-10 1 1 JASON NEUMANN CPA P01690179 3202035500 2025-11-10 2024 2025-03-06 01:10:19Z STACY LUNG 45011 230TH ST HENNING MN 56551 1668682 0 X WWW.ISLANDCAMP.ORG X 1949 MN PROVIDE CAMPING FACILITIES WITH YOUTH MINISTRY INSTRUCTION IN CONJUNCTION WITH THE LUTHERAN CHURCH. 11 11 24 36 36904 0 547859 1103053 345891 366642 32462 91940 41647 81029 967859 1642664 0 0 0 0 337785 350423 0 0 36658 363229 405438 701014 755861 266845 886803 5081194 6148068 32382 278230 5048812 5869838 LUTHERAN ISLAND CAMP EXISTS TO NOURISH THE WHOLE PERSON FOR JOYFUL, CHRIST-CENTERED LIFE AND SERVICE. 0 0 572589 374876 SUMMER CAMP PROGRAMS - LUTHERAN ISLAND CAMP PROVIDES SUMMER CAMP OPPORTUNITIES FOR YOUTH AND FAMILIES. PROGRAMS CONNECT PEOPLE WITH GOD'S WORD, HIS CREATION, AND EACH OTHER. DURING 2024, LUTHERAN ISLAND CAMP SERVED 1,368 CAMPERS. 572589 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 7 0 24 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 MN X STACY LUNG 2185832905 45011 230TH ST HENNING MN 56551 ROD THALMAN PRESIDENT 1.00 X X 0 0 0 BRENT FASSET VICE-PRESIDENT 1.00 X X 0 0 0 REV ANDREW B RATCLIFFE SECRETARY AND TREASURER 1.00 X X 0 0 0 REV SCOTT BROWN MEMBER 1.00 X 0 0 0 CHARLES COCCIE MEMBER 1.00 X 0 0 0 DAVID HAUSER MEMBER 1.00 X 0 0 0 ALICIA JOHNSON MEMBER 1.00 X 0 0 0 DAVE MUELLER MEMBER 1.00 X 0 0 0 REV STAFFORD THOMPSON MEMBER 1.00 X 0 0 0 GARY WECKWERTH MEMBER 1.00 X 0 0 0 REV NOAH WEHRSPANN MEMBER 1.00 X 0 0 0 STACY LUNG EXECUTIVE DIRECTOR 50.00 X 76010 0 8942 76010 0 8942 0 0 0 0 HAMMERS CONSTRUCTION 44434 HARVEST AVE PERHAM MN 56573 CONSTRUCTION 519508 1 1103053 32160 1103053 USER FEES 900099 366642 329738 36904 366642 84582 84582 39443 0 39443 39443 39443 11663 0 4305 11663 -4305 7358 7358 29754 686 29068 29068 27850 21027 6823 6823 MISCELLANEOUS 900099 3241 3241 HORSE PROGRAM 900099 2454 2454 5695 1642664 374876 36904 127831 90767 68075 13615 9077 189684 142505 28308 18871 55736 41801 8361 5574 14236 10676 2136 1424 1544 1544 58446 58446 1960 1960 14246 11176 3070 6326 3796 2530 17120 12840 2568 1712 84136 68885 15251 8487 7423 1064 117 111 6 52804 52804 39086 37132 1954 NUTRITION EXPENSES 57156 57156 PROGRAM EXPENSES 33394 33394 MAINTENANCE & REPAIRS 23249 18599 4650 7367 6216 1151 755861 572589 146614 36658 376849 166597 1391899 620791 8386 8541 4131609 1374072 3010522 2757537 293538 1828691 765911 5081194 6148068 23677 278229 8662 43 1 32382 278230 X 4531261 5544239 517551 325599 5048812 5869838 5081194 6148068 X 886803 30407 1960 -98144 X 0 1 X 1 0 X 417394 596243 339677 547859 1103053 3004226 144062 234159 265180 355008 428553 1426962 561456 830402 604857 902867 1531606 4431188 45052 3645 48697 0 45052 3645 48697 4382491 10 45 17154 45694 84582 147485 21245 28216 36904 86365 10 45 38399 73910 121486 233850 85476 12813 4314 3241 105844 561466 915923 656069 981091 1656333 4770882 0.91860 0.93450 0.04900 0.02830 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: PPP LOAN REVENUE - 2021 AMOUNT: $ 75,948. HORSE PROGRAM - 2021 AMOUNT: $ 8,400. MISCELLANEOUS - 2021 AMOUNT: $ 1,128. 2022 AMOUNT: $ 12,813. 2023 AMOUNT: $ 4,314. 2024 AMOUNT: $ 3,241. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 139528 18925 6976 1814 149663 125816 14657 945 139528 0.41380 0.00000 0.58620 1 0 1389952 1389952 1587132 924724 662408 513954 449348 64606 640571 640571 2757537 FRIENDS OF CREATION SCIENCE LLC 765911 C 765911 SALES TAX PAYABLE 1 1 X PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ORGANIZATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS TO JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. QUILT AUCTION 29745 0 29745 686 29745 29745 686 686 29059 X 1 32160 FMV 0 0 0 0 PART I, COLUMN (B): STOCK DONATION FORM 990, PART VI, SECTION A, LINE 7A FOUR PASTORAL AND FOUR LAY REPRESENTATIVES ARE ELECTED AS PART OF THE MN NORTH DISTRICT CONVENTION HELD ONCE EVERY THREE YEARS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE COMPLETED ANNUALLY AND COPIES WILL BE PROVIDED TO THE ENTIRE GOVERNING BOARD AS WELL AS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. AT THAT TIME THE EXECUTIVE DIRECTOR OR OTHER DESIGNATED STAFF PERSON WILL REVIEW THE FORM 990 WITH THE FINANCE COMMITTEE/AUDIT COMMITTEE AND TREASURER. ANY NECESSARY CHANGES WILL THEN BE UPDATED ON THE FORM. ONCE ALL NECESSARY CHANGES ARE MADE AND THE EXECUTIVE DIRECTOR IS IN AGREEMENT WITH THE FINANCE COMMITTEE/AUDIT COMMITTEE AND TREASURER ON THE FINISHED FORM 990, IT WILL BE SIGNED BY THE EXECUTIVE DIRECTOR OR CHAIRMAN OF THE BOARD, DATED AND SUBMITTED BY THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED PERIODICALLY AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE COMPENSATION FOR THE EXECUTIVE DIRECTOR SHALL BE DETERMINED AND APPROVED BY INDEPENDENT PERSONS AND NOT BY THE EXECUTIVE DIRECTOR. INITIAL COMPENSATION SHALL BE ESTABLISHED BY THE BOARD OF DIRECTORS (FOR EXECUTIVE DIRECTOR) AND BY THE EXECUTIVE DIRECTOR (FOR OTHER EXECUTIVE POSITIONS) BASED ON COMPARABLE DATA FROM OTHER CAMPS IN THE AREA, NLOMA MEMBERS, AND/OR MINNESOTA NORTH DISTRICT SALARY GUIDELINES. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 18 PURSUANT TO IRS REGULATIONS, IT IS THE POLICY OF LUTHERAN ISLAND CAMP TO ALLOW PUBLIC ACCESS TO ITS ORIGINAL EXEMPTION APPLICATION (IF AVAILABLE) AND TO ITS IRS FORM 990. LUTHERAN ISLAND CAMP WILL MAKE EACH FORM 990 INFORMATION RETURN AVAILABLE FOR A PERIOD OF 3 YEARS FROM FILING. FORM 990, PART VI, SECTION C, LINE 19 LUTHERAN ISLAND CAMP WILL MAKE COPIES OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY/DISCLOSURES, AND YEAR-END FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THIS ACCESS WILL BE PROVIDED AT LUTHERAN ISLAND CAMP'S PRINCIPAL HEADQUARTERS OFFICES AT A TIME MUTUALLY AGREEABLE BETWEEN LUTHERAN ISLAND CAMP AND THE INDIVIDUAL REQUESTING THE INSPECTION DURING REGULAR BUSINESS HOURS. LUTHERAN ISLAND CAMP WILL PROVIDE A COPY OF THE EXEMPTION APPLICATION OR FORM 990 WITHOUT CHARGE, OTHER THAN A REASONABLE FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS, AS APPLICABLE. THE COPY MUST INCLUDE ALL INFORMATION FURNISHED TO THE IRS AS WELL AS ALL SCHEDULES, ATTACHMENTS, AND SUPPORTING STATEMENTS, EXCEPT FOR THE NAME AND ADDRESS OF ANY CONTRIBUTOR TO THE ORGANIZATION. LUTHERAN ISLAND CAMP RESERVES THE RIGHT TO WITHHOLD ANY INFORMATION WHICH MAY REVEAL THE NAME OR CONTACT INFORMATION OF ANY CAMPER, DONOR, VOLUNTEER, OR STAFF MEMBER EXCEPT AS REQUIRED BY LAW. FORM 990, PART XI, LINE 9: DISTRIBUTIONS 18,900. FRIENDS OF CREATION SCIENCE, LLC -117,044. FRIENDS OF CREATION SCIENCE LLC 45011 230TH ST HENNING MN 56551 272783080 LAND RENTAL MN LUTHERAN ISLAND CAMP INVESTMENT 16600 768569 0 0 0.90000 1 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0