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Nonprofit · EIN 34-0745529

ROUND LAKE CHRISTIAN ASSEMBLY INC

Tax-exempt · LAKEVILLE, OH 44638

Financials

$1.7M$1.3M2023$2.2M$1.4M2024
Revenue Expenses · by fiscal year end
Financials of ROUND LAKE CHRISTIAN ASSEMBLY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$2,193,028$1,355,268$837,760$3,818,259$20,451$3,797,808
December 31, 2023990$1,727,651$1,281,010$446,641$3,310,202$350,155$2,960,047
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$789,746
Program service revenue
$893,733
Investment income
$487,389
Royalties
$1,964
Net rental income
$1,200
Net gain from sales of assets
$469,077
Net income from sales of inventory
$12,343
Other revenue
$22,160

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$44,884
Other salaries and wages
$404,132
Salaries, compensation and benefits (total)
$559,681
Professional fundraising fees
$0
Legal fees
$7,611
Occupancy
$165,944
Travel
$75
Depreciation
$123,774
Program services (functional)
$1,110,584
Management and general (functional)
$236,212
Fundraising (functional)
$8,472

Balance sheet and other

Total assets, start of year
$3,310,202
Total assets, end of year
$3,818,259
Total liabilities, end of year
$20,451
Net assets, end of year
$3,797,808
Land, buildings and equipment
$2,396,927
Publicly traded securities
$1,083,296
Net assets without donor restrictions
$3,703,937
Net assets with donor restrictions
$93,871
Gross receipts
$2,708,670
Employees
43
Volunteers
50
Year formed
1950
State of legal domicile
OH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
SAMUEL D SPENCEASSOC. CAMP
Officer
40$44,884
BRENT DUDGEONCHAIRMAN
Trustee or director, Officer
0.75$0
CHIP HERSHBERGERVICE PRESIDE
Trustee or director, Officer
0.75$0
JON BEVERIDGETREASURER
Trustee or director, Officer
2$0
NEIL WICHTERMANTRUSTEE
Trustee or director
0.75$0
TIM FISHERTRUSTEE
Trustee or director
0.75$0
JEFF BEETRUSTEE
Trustee or director
0.75$0
JEFF MOSELEYTRUSTEE
Trustee or director
0.75$0
TERRY DUNAHUGHTRUSTEE
Trustee or director
0.75$0
JIM GINDLESBERGERTRUSTEE
Trustee or director
0.75$0
WES MCELRAVYTRUSTEE
Trustee or director
0.75$0
RUSSELL WILEYTRUSTEE
Trustee or director
0.75$0
LUKE BORTONDIRECTOR
Trustee or director, Officer
0.75$0
CASEY SHOFNERDIRECTOR
Trustee or director, Officer
0.75$0
JOHAH GILLESPIEDIRECTOR
Trustee or director
0.75$0
11 more people on this return
NameTitleHours / weekCompensation
CRAIG OTTDIRECTOR
Trustee or director
0.75$0
CINDY HERPOSHIEMERDIRECTOR
Trustee or director
0.75$0
JOSH ROBINSONDIRECTOR
Trustee or director
0.75$0
JONATHON BARNESDIRECTOR
Trustee or director
0.75$0
JOSH DAVISDIRECTOR
Trustee or director
0.75$0
JEREMIAH STIVERSDIRECTOR
Trustee or director
0.75$0
ANDY JOHNSONDIRECTOR
Trustee or director
0.75$0
JAMIE BLICKENSDERFERDIRECTOR
Trustee or director
0.75$0
MELANIE RINGLEDIRECTOR
Trustee or director
0.75$0
TYLER CHAPPELLDIRECTOR
Trustee or director
0.75$0
MARK NOLANDDIRECTOR
Trustee or director, Officer
0.75$0
990 for the year ended December 31, 2023: 26 people
NameTitleHours / weekCompensation
SAMUEL D SPENCEASSOC. CAMP
Officer
40$44,492
BRENT DUDGEONCHAIRMAN
Trustee or director, Officer
0.75$0
CHIP HERSHBERGERVICE PRESIDE
Trustee or director, Officer
0.75$0
JON BEVERIDGETREASURER
Trustee or director, Officer
2$0
NEIL WICHTERMANTRUSTEE
Trustee or director
0.75$0
TIM FISHERTRUSTEE
Trustee or director
0.75$0
JEFF BEETRUSTEE
Trustee or director
0.75$0
JEFF MOSELEYTRUSTEE
Trustee or director
0.75$0
TERRY DUNAHUGHTRUSTEE
Trustee or director
0.75$0
JIM GINDLESBERGERTRUSTEE
Trustee or director
0.75$0
WES MCELRAVYTRUSTEE
Trustee or director
0.75$0
RUSSELL WILEYTRUSTEE
Trustee or director
0.75$0
LUKE BORTONDIRECTOR
Trustee or director, Officer
0.75$0
CASEY SHOFNERDIRECTOR
Trustee or director, Officer
0.75$0
JOHAH GILLESPIEDIRECTOR
Trustee or director
0.75$0
CRAIG OTTDIRECTOR
Trustee or director
0.75$0
CINDY HERPOSHIEMERDIRECTOR
Trustee or director
0.75$0
JOSH ROBINSONDIRECTOR
Trustee or director
0.75$0
JONATHON BARNESDIRECTOR
Trustee or director
0.75$0
JOSH DAVISDIRECTOR
Trustee or director
0.75$0
JEREMIAH STIVERSDIRECTOR
Trustee or director
0.75$0
ANDY JOHNSONDIRECTOR
Trustee or director
0.75$0
JAMIE BLICKENSDERFERDIRECTOR
Trustee or director
0.75$0
MELANIE RINGLEDIRECTOR
Trustee or director
0.75$0
TYLER CHAPPELLDIRECTOR
Trustee or director
0.75$0
MARK NOLANDDIRECTOR
Trustee or director, Officer
0.75$0

Address and contacts

Address (IRS master file)
114 STATE ROUTE 3, LAKEVILLE, OH 44638-9620
Principal officer (990 for 2024)
BRENT DUDGEON, 114 STATE ROUTE 3, LAKEVILLE, OH 44638
Signed the 990
JON BEVERIDGE, TREASURER
Phone
(419) 827-2017
Return prepared by
IRWIN FINANCIAL ASSOCIATES INC

Mission

THE CONSTITUTION OF RLCA EXPRESSES ITS PURPOSE AS TEACHING OF THE GOSPEL OF JESUS CHRIST AS FOUND IN THE NEW TESTAMENT. THE PRIMARY GOAL OF THE CAMP IS TO PROVIDE AN UNUSUAL SETTING APART FROM THE ROUTINE AND OFTEN UNCHRISTIAN SURROUNDINGS OF DAILY LIVING. IN THIS SETTING, THE WORD OF GOD IS TAUGHT AND PRINCIPLES OF CHRISTIAN LIVING EMPHASIZED ON A CONTINUING BASIS. CLASSES ARE TAUGHT IN SCRIPTURE CONTENT AS WELL AS CHRISTIAN CONDUCT. IT IS THE PURPOSE OF THE CAMP THAT A CAMPER WILL GO HOME WITH A CLEARER UNDERSTANDING OF CHRIST'S WAY OF LIFE, A GREATER LOVE FOR THE SAVIOR, AND A GENUINE DESIRE TO GROW IN HIS CHRISTIAN EXPERIENCE, AND WITNESS. THE CAMP THEME, "WHERE CHRIST IS NEAR AND FRIENDS ARE DEAR" EXPRESSES A VERY FAIR VIEW OF THE NATURE OF CAMP LIFE ITSELF. IT IS ALSO THE PURPOSE OF THE CAMP THAT THOSE WHO COME HERE AS TEACHERS AND HELPERS AS WELL AS STUDENTS ALL DEPART WITH A CLEARER, STRONGER FAITH. CAMP IS INTENDED AS AN ENJOYABLE EXPERIENCE.

990 for the year ended December 31, 2024

Program accomplishments

  • THE TEACHING OF THE GOSPEL OF JESUS CHRIST AS FOUND IN THE NEW TESTAMENT, IS ACCOMPLISHED THROUGH THE SUMMER CAMPS AND RETREAT PROGRAMS LOCATED IN AN UNUSUAL SETTING APART FROM THE ROUTINE AND OFTEN UNCHRISTIAN SURROUNDINGS OF DAILY LIVING.
    Expenses $1,110,584 · revenue $893,733

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
34-0745529
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Church
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1979
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$3,818,259
Income (IRS master file)
$2,708,670

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$2,193,028$1,355,268$3,818,259IRS
990December 2023$1,727,651$1,281,010$3,310,202XML
990-TDecember 2023–––IRS
990December 2022$1,548,655$1,252,144$3,160,903IRS
990-TDecember 2022–––IRS
990December 2021–––IRS
990-TDecember 2021–––IRS
990December 2020–––IRS
990-TDecember 2020–––IRS
990December 2018–––IRS
990December 2017–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-0745529).

Questions about ROUND LAKE CHRISTIAN ASSEMBLY INC

What is the EIN of ROUND LAKE CHRISTIAN ASSEMBLY INC?
The employer identification number (EIN) of ROUND LAKE CHRISTIAN ASSEMBLY INC is 34-0745529.
Is ROUND LAKE CHRISTIAN ASSEMBLY INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
Are donations to ROUND LAKE CHRISTIAN ASSEMBLY INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does ROUND LAKE CHRISTIAN ASSEMBLY INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of ROUND LAKE CHRISTIAN ASSEMBLY INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did ROUND LAKE CHRISTIAN ASSEMBLY INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of ROUND LAKE CHRISTIAN ASSEMBLY INC?
The 990 for the year ended December 31, 2024 names BRENT DUDGEON.
Who are the officers and directors of ROUND LAKE CHRISTIAN ASSEMBLY INC?
The 990 for the year ended December 31, 2024 lists 26 people; 1 received compensation from the organization, the highest $44,884 (SAMUEL D SPENCE, ASSOC. CAMP).
How much revenue does ROUND LAKE CHRISTIAN ASSEMBLY INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $2,193,028, expenses of $1,355,268 and total assets of $3,818,259 at year end.

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