2025-08-15T20:11:40-07:00 2024-09-30 010672939 Paul J Smit & Associates 3330 181st Pl Ste 204 Lansing IL 60438 990 2023-10-01 362675347 Manitoqua Ministries Inc MANI 8154692319 8122 W Sauk Trail Frankfort IL 60423 Laura Vroom Executive Director 2025-08-15 true true Paul Smit P00669815 7088891099 2023 2025-03-06 01:10:19Z Laura Vroom 8122 W Sauk Trail Frankfort IL 60423 2253891 false X www.manitoqua.org X 1954 IL Helping people find Christ and grow in their faith through retreats, camping, and outdoor education 6 6 127 352 0 326737 419763 1624218 1699121 47324 63182 92273 44806 2090552 2226872 1584 2278 0 942940 1008465 0 47314 922861 1056675 1867385 2067418 223167 159454 5787706 5887638 2422298 2362776 3365408 3524862 Helping people find Christ and grow in their faith by providing a setting and programs for retreating, camping, and outdoor education that promote spiritual renewal, fellowship and fun. false false 1840861 2778 1699121 Camp Manitoqua A fully equipped church camp which provides camping and church sponsored programs to youth and adults primarily in the Midwest. The organization operates one camp and retreat center. The camp served approximately 6,900 retreat and outdoor education guests and approximately 4,000 summer campers. 1840861 true true false false false false false false true false true false false false true true false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false true 1 0 false 127 true false false false false false false false 0 false false false false false false false X 6 6 false false true false false false false true true false false true true true true true true true false false X Leah Meskis 8154692319 8122 W Sauk Trail Frankfort IL 60423 Laura Vroom Executive Dir. 40.00 0.00 X 100206 0 27804 Joe Paglia President 1.00 0.00 X X 0 0 0 Toby Thomack Vice President 1.00 0.00 X 0 0 0 Joan Iwema Secretary 1.00 0.00 X X 0 0 0 Susan Lange Treasurer 1.00 0.00 X X 0 0 0 Joy Lavens Director 1.00 0.00 X 0 0 0 Christine Parker Director 1.00 0.00 X 0 0 0 100206 27804 1 false false false 0 419763 83242 419763 Camper Fees 900099 1699121 1699121 1699121 63182 63182 0 0 27789 27789 27789 27789 0 0 0 44036 27019 17017 17017 0 2226872 1699121 107988 0 2278 2278 0 0 126312 112418 8842 5052 0 715313 649674 41655 23984 9677 7451 1452 774 95984 73908 14228 7848 61179 55397 3671 2111 0 0 0 0 0 0 60145 24058 34481 1606 9252 7957 370 925 63364 56572 4484 2308 0 0 90879 89970 545 364 4138 3145 637 356 0 0 106331 106331 0 269549 266854 2695 112152 109909 1570 673 Repairs and maintenance 108571 105314 3127 130 Camp Program Food 89823 89823 Camp Program Supplies 75571 75571 Other expenses 60688 4231 55274 1183 6212 6212 2067418 1840861 179243 47314 85084 80973 1567463 820233 0 7936 22566 0 0 400000 375000 0 12176 12870 9529269 5508851 3510942 4020418 140003 523578 0 0 0 64102 32000 5787706 5887638 39440 74829 59233 54105 400000 375000 1923625 1826842 32000 2422298 2362776 X 3326211 3511429 39197 13433 3365408 3524862 5787706 5887638 159454 X true X false true false X 359643 2429389 1737103 1992265 2118884 8637284 830582 830582 0 0 0 1190225 2429389 1737103 1992265 2118884 9467866 11875 13071 6298 4500 7070 42814 0 11875 13071 6298 4500 7070 42814 9425052 33176 30555 29621 70635 63182 227169 0 33176 30555 29621 70635 63182 227169 0 29998 3373 4500 52867 90738 1253399 2463317 1771224 2115767 2182066 9785773 0.96310 0.96620 0.02320 0.01930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 923071 923071 5090096 2843119 2246977 2422718 1680343 742375 751199 685727 65472 342185 299662 42523 4020418 Operating lease liability 32000 32000 X Part IV, Line 2b: Explanation of escrow account liability The organization holds a note receivable for the sale of the camp facilities located in Chana, Illinois. Three unrelated organizations are the named beneficiaries of the land trust related to this property. The beneficiaries will be the recipients of the proceeds from the note receivable currently held in trust by Manitoqua Ministries, Inc. The asset is included on Form 990, Part X, Line 7 and the corresponding custodial liability is reported in Part X, Line 21. Part X : FIN48 Footnote Manitoqua has received a determination letter from the Internal Revenue Service indicating that it is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code of 1986, except for income taxes pertaining to unrelated business income. No provision has been made for income taxes in the accompanying financial statements for the years ended September 30, 2024 and 2023, as Manitoqua has had no significant unrelated business income. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by taxing authorities. Management has analyzed the tax positions taken and has concluded that as of September 30, 2024 and 2023, there are no uncertain income tax positions that would require recognition of a liability (or asset) or disclosure in the financial statements. Manitoqua has filed income tax returns through the year ended September 30, 2023 and believes it is no longer subject to income tax examination for years prior to the year ended September 30, 2020. X Capital improvements 1 28000 FMV X Capital improvements 1 11961 FMV Capital imprvmt 3 38781 FMV Supplies 8 4500 FMV false true false Form 990, Part VI, Section A, Line 1a The Executive Committee shall be comprised of the following Board of Director officers: President, Treasurer and Secretary. The responsibilities of the Executive Committee shall be as follows: 1) Work with the Executive Director in establishing and maintaining a personnel policy 2) Supply a slate of candidates to the Board of Directors for Director vacancies 3) Provide a slate of candidates for the election of Board Officers and Chairpersons of standing committees 4) Complete an annual written review of the Executive Director 5) Work with the Executive Director in establishing, implementing and maintaining a community outreach program 6) Oversee necessary matters/projects as directed by the Board of Directors Form 990, Part VI, Section A, Line 4 There were multiple changes made and approved at the second reading at the January 2024 board meeting, including removal of the Vice President position at the Board, removal of the Vision statement (keeping Purpose, Mission, Statement of Faith). Fixing language to be more consistent throughout. Removal of reference to the board delegating councils and other groups and now only having Standing Committees and Task Forces; therefore rewriting Article VII. Strengthening and clarifying language relating to Board training. Rewrote Article VI, Section 5 which are the job descriptions for Board Officers. Changed audit schedule from every 3 years to every 5 years. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. IT IS REVIEWED IN DETAIL BY MANAGEMENT AND THE TREASURER OF THE BOARD OF DIRECTORS PRIOR TO FILING. A COPY IS ALSO PROVIDED TO EACH BOARD MEMBER BEFORE IT IS FILED. Form 990, Part VI, Section B, Line 12c OFFICERS AND DIRECTORS ARE ASKED TO SIGN AN ANNUAL STATEMENT TO DISCLOSE ANY POTENTIAL CONFLICTS. THESE ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND OPERATIONS DIRECTOR TO EVALUATE ANY CONFLICTS AND ENSURE COMPLIANCE WITH THE POLICY. SHOULD ANY POTENTIAL CONFLICTS OF INTEREST BE DISCLOSED, THE BOARD MEMBER OR OFFICER WOULD BE ASKED TO REFRAIN FROM PARTICIPATION IN ANY DELIBERATION OR DECISION WITH REGARD TO MATTERS AFFECTED BY THE RELATIONSHIP. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS PERFORMS AN ANNUAL REVIEW, SETS GOALS WITH THE EXECUTIVE DIRECTOR AS WELL AS LOOKS AT CHRISTIAN CAMP AND CONFERENCE CENTER DATA ON AVERAGE WAGE AND COMPENSATION BENEFITS. THIS COMMITTEE GIVES A RECOMMENDATION TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. THE APPROVAL PROCESS IS DOCUMENTED IN THE BOARD MINUTES. Form 990, Part VI, Section B, Line 15b THE ORGANIZATION DOES NOT COMPENSATE ANY OTHER OFFICERS OR KEY EMPLOYEES. THEREFORE, THIS LINE WAS ANSWERED NO IN ACCORDANCE WITH THE INSTRUCTIONS. Form 990, Part VI, Section C, Line 19 The governing documents, conflict of interest policy, and financial statements are available upon request.