2024-10-24T16:35:03-05:00 2023-12-31 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2023-01-01 237068380 LIVING WATERS BIBLE CAMP INC LIVI 6086344373 E8932 REO AVE WESTBY WI 54667 IVAN MUNGUIA EXECUTIVE DIRECTOR 6086344373 2024-10-24 1 1 BRITTANY F LEONARD P01646690 6087847737 2024-10-24 2023 2024-10-15 13:58:12Z IVAN MUNGUIA E8896 REO AVE WESTBY WI 54667 1169958 0 X WWW.LWBC.ORG X 1970 WI REACH, TRAIN, AND EQUIP INDIVIDUALS TO BECOME SERVANT LEADERS THROUGH THE TRUTH OF GOD'S WORD, INTENTIONAL GODLY RELATIONSHIPS, AND LEARNING ADVENTURES IN HIS CREATION. OUR VISION IS TO BE A CHRISTIAN RESOURCE FOR LEADERSHIP DEVELOPMENT AND CREATION EXPERIENCE IN THE MIDWEST. OUR ENDS STATEMENT IS THAT CAMPERS WILL BECOME CHRIST FOLLOWERS WHO ARE SERVANT LEADERS AND LIVE OUT A BIBLICAL WORLDVIEW. THE CORPORATION OPERATES THE CAMP FOR CHARITABLE, RELIGIOUS, AND EDUCATIONAL PURPOSES. TRAINING IS PROVIDED FOR STAFF TO EQUIP THEM TO SERVE AT CAMPS AND IN VARIOUS MISSION ACTIVITIES. CAMPERS ARE TAUGHT THE WONDERS OF CREATION THROUGH A WELL-EQUIPPED NATURE CENTER MUSEUM, A PLANETARIUM, A TELESCOPE, AND HANDS-ON STUDIES OF ROCKS,CAVES, TREES, VEGETATION, LAKES AND STREAMS. 6 6 21 655 0 0 718333 583711 561148 526722 2547 4038 37847 27113 1319875 1141584 0 0 0 0 405301 398419 0 0 66889 675329 620684 1080630 1019103 239245 122481 2103731 2241198 18906 42892 2084825 2198306 X REACH, TRAIN, AND EQUIP INDIVIDUALS TO BECOME SERVANT LEADERS THROUGH THE TRUTH OF GOD'S WORD, INTENTIONAL GODLY RELATIONSHIPS, AND ADVENTURES IN HIS CREATION. OUR VISION IS TO BE A CHRISTIAN RESOURCE FOR LEADERSHIP DEVELOPMENT AND CREATION EXPERIENCE IN THE MIDWEST. OUR ENDS STATEMENT IS THAT CAMPERS WILL BECOME CHRIST FOLLOWERS WHO ARE SERVANT LEADERS AND LIVE OUT A BIBLICAL WORLDVIEW. THE CORPORATION OPERATES THE CAMP FOR CHARITABLE, RELIGIOUS, AND EDUCATIONAL PURPOSES. TRAINING IS PROVIDED FOR STAFF TO EQUIP THEM TO SERVE AT CAMPS AND IN VARIOUS MISSION ACTIVITIES. CAMPERS ARE TAUGHT THE WONDERS OF CREATION THROUGH A WELL-EQUIPPED NATURE CENTER MUSEUM, A PLANETARIUM, A TELESCOPE, AND HANDS-ON STUDIES OF ROCKS,CAVES, TREES, VEGETATION, LAKES AND STREAMS. 0 0 708958 553835 LIVING WATERS BIBLE CAMP CONDUCTED THROUGH 12 SUMMER CAMP SESSIONS, HELD FROM JUNE THROUGH AUGUST, THAT SERVED 758 CAMPERS WHO SPENT 4,064 CAMPER DAYS AT CAMP. EACH SESSION WAS CONDUCTED FOR THE SPIRITUAL, EMOTIONAL,SOCIAL, AND PHYSICAL BENEFIT OF THE CAMPERS AS THEY LEARNED ABOUT THE LORD THROUGH BIBLE STUDY, NATURE PROGRAMS THAT REFLECT THE BIBLICALACCOUNT OF CREATION, AND CHALLENGE COURSE/TEAM-BUILDING ACTIVITIES. EACH SESSION ALSO PROVIDED OPPORTUNITIES TO GROW IN SERVING OTHERS, PREPARING CAMPERS TO BE LEADERS AND ROLE MODELS THROUGH SERVICE IN THEIR LOCAL COMMUNITIES, CHURCHES, SCHOOLS, AND AT HOME. 21 LIVING WATERS SPONSORED EVENTS WERE CONDUCTED THAT SERVED 1,090 CAMPERS WHO SPENT 1,223 CAMPER DAYS AT CAMP. EACH SESSION WAS CONDUCTED WITH THE FOCUS OF INDIVIDUALS GROWING IN THEIR PERSONAL WALK WITH THE LORD, STRENGTHENING FAMILY RELATIONSHIPS, AND SERVICE, SUCH AS, BUT NOT LIMITED TO: YOUNG ADULT RETREAT, LADIES RETREAT, FATHER/SON RETREAT, MOTHER/DAUGHTER RETREAT, AND MEXICO MISSION TRIP. CAMP HOSTED 26 SCHOOL GROUPS, PRIMARILY PRIVATE SCHOOLS, THAT SERVED 1,361 STUDENTS WHO SPENT 1,216 CPER DAYS AT CAMP. EACH SCHOOL SELECTED EITHER A NATURE PROGRAM OR SERVANT LEADERSHIP TRACK TO DEVELOP THEIR STUDENTS FURTHER EDUCATIONALLY, SPIRITUALLY, AND SOCIALLY THROUGH TIMES OF BIBLE STUDY, NATURE PROGRAMS, CHALLENGE COURSE, AND TEAM-BUILDING ACTIVITIES.CAMP HOSTED 23 GUEST GROUPS THAT SERVED 773 GUESTS WHO SPENT 1,336 CAMPERS DAYS AT CAMP. EACH GROUP WAS AFFORDED OPPORTUNITIES FOR TEACHING, ACTIVITIES, NATURE PROGRAMS, AND TIME TO DEVELOP INTENTIONAL GODLY RELATIONSHIPS AMONGST THEIR GROUP. 708958 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 21 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 1 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 X LIVING WATERS BIBLE CAMP INC 6086344373 E8932 REO AVENUE WESTBY WI 54667 MICHAEL BALK CHAIRMAN 8.00 X X 0 0 0 KEITH LEVERENTZ MEMBER 3.00 X 0 0 0 JOSIAH SANNER SECRETARY 3.00 X X 0 0 0 CALEB MOSES MEMBER 3.00 X 0 0 0 THEO HABEL MEMBER 3.00 X 0 0 0 BRIAN VANDEN HEUVEL MEMBER 3.00 X 0 0 0 IVAN MUNGUIA EXECUTIVE DIRECTOR 50.00 X 52293 0 0 52293 0 0 0 0 0 0 0 583711 6916 583711 CAMP FEES 812900 526722 526722 526722 4038 4038 46504 28374 18130 18130 MISCELLANEOUS INCOME 812900 8983 8983 8983 1141584 553835 0 4038 52293 13073 28761 10459 304064 226637 54909 22518 3550 2385 836 329 38512 25873 9066 3573 25975 25975 16457 16457 9165 9165 7223 7223 143970 96721 33892 13357 29204 21903 4381 2920 76289 51252 17959 7078 36981 24844 8706 3431 FOOD SUPPLIES 106843 106843 MISCELLANEOUS 53598 53598 PROFESSIONAL DEVELOPMEN 41267 41267 DIRECTORS EXPENSES 34536 34536 39176 34836 1116 3224 1019103 708958 243256 66889 603541 810147 111929 103031 22252 25374 29410 25646 2957693 1680693 1336599 1277000 2103731 2241198 10573 24880 8333 18012 18906 42892 X 1762070 1774659 322755 423647 2084825 2198306 2103731 2241198 122481 -9000 0 X 0 1 X 0 0 X 438055 547144 559064 718333 583711 2846307 438055 547144 559064 718333 583711 2846307 2846307 1544 1710 19647 2547 4038 29486 2875793 144103 0.98970 0.99020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141176 141176 2500234 1468611 1031623 308940 212082 96858 7343 7343 1277000 X 1141584 0 1141584 0 1141584 1019103 0 1019103 0 1019103 PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZES A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE, IF INCURRED. FORM 990, PART VI, SECTION A, LINE 4 BY LAWS WERE UPDATED. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE EXECUTIVE DIRECTOR REVIEWED FROM 990 BEFORE IT WAS FILED AND HE ASSISTED THE PREPARER IN ANSWERING VARIOUS QUESTIONS. AT A LATER DATE, MEMBERS OF THE BOARD WHO HAVE A BACKGROUND IN FINANCIAL AND BUSINESS MATTERS WILL REVIEW FORM 990. THIS BEING A COMPLEX FORM, NOT EVERY BOARD MEMBER HAS THE QUALIFICATIONS TO EVALUATE ITS CONTENTS AND ANSWER THE QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE STAFF HANDBOOK SETS FORTH A STEP BY STEP PROCESS FOR RESOLVING STAFF CONFLICTS AND CONFLICTS OF INTEREST. THE OFFICERS, BOARD MEMBERS AND KEY EMPLOYEES VIEW THIER POSITIONS AS A COMMITMENT TO SERVING GOD AND THEY REALIZE THEY ARE RESPONSIBILE TO GOD FIRST AND FOREMOST FOR HOW THEY SERVE ON THE BOARD AND HOW THEY LIVE THEIR LIVES. THESE INDIVIDUALS SIGN A STATEMENT OF FAITH WHICH CLEARLY SETS FORTH THEIR BELIEF IN GOD'S WORD, THE BIBLE, AS THE GUIDING DOCUMENT FOR THEIR LIVES AND FOR THE OVERALL MISSION OF THE CAMP. EACH OFFICER, BOARD MEMBER AND KEY EMPLOYEE IS AN ACTIVE MEMBER OF A LOCAL CHURCH IN THEIR COMMUNITY. THE ELDERS IN THESE CHURCHES PROVIDE OVERSIGHT TO ENCOURAGE PARISHIONERS TO BE ACCOUNTABLE TO LIVE LIVES WHICH BRING GLORY AND HONOR TO GOD AND WHICH ARE IN OBEDIENCE TO HIS WORD. THESE CHURCH RELATIONSHIPS SERVE TO ENCOURAGE THE BAORD MEMEBRS TO WORK DILIGENTLY TO HELP THE CAMP TO CARRY OUT ITS MISSION IN AN EFFECTIVE WAY AND HELPS THESE INDIVIDUALS TO NOT SEEK PERSONAL GAIN FROM THEIR POSITION ON THE BOARD, AS A RESULT, CONFLICS OF INTEREST RARELY ARE AN ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE CAMP IS A MEMBER OF CHRISTIAN CAMPING AND CONFERENCE ASSOCIATION WHICH IS AN ASSOCIATION OF CHRISTIAN CAMPS ORGANIZED TO HELP EACH OTHER OPERATE CHRISTIAN CAMPS IN AN EFFICIENT AND EFFECTIVE MANNER. THE ASSOCIATION HAS AVAILABLE COMPENSATION INFORMATION PAID BY MEMBER CAMPS TO EMPLOYEES AT VARIOUS LEVELS OF RESPONSIBILITY. THE CAMP EXECUTIVE DIRECTOR AND THE BOARD REVIEW CCCA'S COMPENSATION INFORMATION AND THEN A SALARY RANGE IS SET FOR EACH PAID POSITION AT LIVING WATERS. THE LWBC EMPLOYEES ARE GENERALLY PAID 70-90% OF THE AVERAGE COMPENSATION LEVELS OF THE OTHER CCCA CAMPS. FORM 990, PART VI, SECTION C, LINE 19 THE CORPORATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION (PROFIT AND LOSS AND CASH POSITION) ARE INCLUDED IN AN ANNUAL CAMP CARE REPORT PREPARED AFTER THE END OF EACH YEAR. COPIES OF THIS ANNUAL REPORT ARE SENT TO CHURCHES AND INDIVIDUALS WHO SUPPORT THE CAMP FINANCIALLY AND IN OTHER WAYS. THE ANNUAL REPORT IS GIVEN TO OTHER INTERESTED INDIVIDUALS WHO REQUEST IT. THE CARE REPORT ALSO CONTAINS SECTIONS WHICH SHARE MILESTONE ACCOMPLISHMENTS FROM YEAR, AS WELL AS, LAY OUT FUTURE PLANS, UP-COMING EVENTS, FINANCIAL NEEDS, AND PRAYER REQUEST. THIS ANNUAL CARE REPROT WITH ITS NUMEROUS PHOTOS IS A VERY EFFECTIVE COMMUNICATION TOOL.