2025-11-12T14:38:33+00:00 2024-12-31 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2024-01-01 560547461 Lake Junaluska Assembly Inc LAKE 8284522881 PO Box 67 Lake Junaluska NC 28745 MCKENZIE BABER HOWLE CEO 8284522881 2025-11-12 true Amy Bibby P00445891 8282542254 2025-11-06 2024 2025-03-06 01:10:19Z MCKENZIE BABER HOWLE PO Box 67 Lake Junaluska NC 28745 16968115 false X WWW.LAKEJUNALUSKA.COM X 1938 NC LAKE JUNALUSKA ASSEMBLY, INC. IS AN AGENCY OF THE SOUTHEASTERN JURISDICTIONAL CONFERENCE OF THE UNITED METHODIST CHURCH. LAKE JUNALUSKA ASSEMBLY, INC. UNDERSTANDS ITS MISSION TO BE A COMMUNITY OF CHRISTIAN HOSPITALITY, BEAUTY, AND MINISTRY, HELPING ALL PEOPLE TO EXPERIENCE GOD AND GROW AS DISCIPLES OF JESUS CHRIST FOR THE TRANSFORMATION OF THE WORLD. 25 24 357 100 1539454 10058 3784833 2679032 11107721 12581608 276237 364310 1083234 1343165 16252025 16968115 12400 7396 0 0 6444897 7108716 0 0 74137 8162833 9346245 14620130 16462357 1631895 505758 34439203 34534593 5386017 4668290 29053186 29866303 THE MISSION OF LAKE JUNALUSKA IS TO BE A PLACE OF CHRISTIAN HOSPITALITY WHERE LIVES ARE TRANSFORMED THROUGH THE RENEWAL OF SOUL, MIND, AND BODY. false false 14100045 7396 11592521 A Place of Sanctuary In 2024, Lake Junaluska Assembly continued to live into its mission to be a place of Christian hospitality where lives are transformed through the renewal of soul, mind and body. Throughout the year, guests from throughout the country visited Lake Junaluska, and numerous essential improvement projects were undertaken, including the renovation of the York Dining Commons and the opening of the new Warren Center and Musgrave Event Lawn. Community infrastructure saw significant improvements, including the repaving of a section of the Francis Asbury Trail, the completion of a comprehensive water distribution system study, the installation of telemetry at the Susie Knob reservoir, and paving along portions of North Lakeshore Drive. Hurricane Helene In September 2024, Hurricane Helene cut a devastating path through Western North Carolina, leaving behind widespread destruction. Despite the challenges, we remained committed to our mission by supporting emergency and recovery workers. The York Dining Commons was transformed into the regional incident command center, and immediately after the storm, we opened our facilities to more than 400 emergency and relief personnel. Unfortunately, the storm caused over $1 million in damage to some of our most cherished spaces. The entire lower level of the Harrell Center was submerged in more than a foot of water, Stuart Auditorium suffered water damage, and the Rose Walk experienced three major landslides. In the wake of the storm, we have continued to support response and recovery efforts. We are honored to support those who serve, and we remain a hub for mission and recovery teams. Looking ahead, long-term recovery at Lake Junaluska will include sediment removal, lakeshore stabilization, and improvements to the dam - efforts that will be ongoing for years to come. Financial Review Lake Junaluska ended the year 2024 with an operating budget profit of $407,192. The totality of this profit was used to invest into repairs of areas damaged by the flood and other improvements to Lake Junaluska facilities. Charitable Giving and Capital Improvements Charitable giving remains strong and, in 2024, we exceeded our fundraising goal to the Annual Fund for the sixth straight year. Total charitable contributions received toward the Sharing Our Gifts Campaign at year-end was $12,012,721. Continued Commitment to Our Vision Looking toward the future, Lake Junaluska continues to focus on the following guiding aspirations, which were adopted by the board of trustees in 2020: -Aspiration 1: To preserve and enhance the lake and grounds so that more people will recognize the natural beauty of God's creation. -Aspiration 2: To be a conference center that rivals hospitality industry leaders by exceeding guests' expectations through excellence in staff and facilities. -Aspiration 3: To be the place that connects more youth to Christ through meaningful ministry, recreation, and education programs. -Aspiration 4: To identify, uphold, and strengthen the Lake Junaluska tradition of implementing innovative, shared experiences - for both individuals and families - that celebrate faith, recreation, the arts, and education. -Aspiration 5: To be an involved, inclusive community that provides the highest quality of life for residents and guests. 14100045 true true false false false false false false true true true false false false true true true false false false false true false false false false false false false true false false false false false true false false false false false false false false false false false false false false true 74 0 true 357 true true true false false false false false false false false false false false X 25 24 false false false false false false false true true false false false true true true true true true true true false false X X Sendy A Crenshaw 8284546711 759 North Lakeshore Dr Lake Junaluska NC 28745 Amy Bradley Board Member 1.0 X 0 0 0 Amy Valdez Barker Board Member 1.0 X 0 0 0 Anne Fitzgerald Board Member 1.0 X 0 0 0 Anne Martin Board Member 1.0 X 0 0 0 Anne Warren Board Member 1.0 X 0 0 0 Bishop Debra Wallace-Padgett Board Member 1.0 X 0 0 0 Bishop Jonathan Holston Board Member 1.0 X 0 0 0 Bishop Ken Carter Board Member 1.0 X 0 0 0 Camilla Taft Hicks Board Member 1.0 X 0 0 0 Charles W Lipp Board Member 1.0 X 0 0 0 David Hanson Board Member 1.0 X 0 0 0 David Proctor Board Member 1.0 X 0 0 0 Ed LaFountaine Board Member 1.0 X 0 0 0 Eric Smith Board Member 1.0 X 0 0 0 Frances Jones Board Member 1.0 X 0 0 0 JaCynthia Bailey Board Member 1.0 X 0 0 0 Jan Lemasters Board Member 1.0 X 0 0 0 Jody Lipscomb Board Member 1.0 X 0 0 0 Melvin Spain Board Member 1.0 X 0 0 0 Nathaniel Abrams Board Member 1.0 X 0 0 0 Reed Shirley Board Member 1.0 X 0 0 0 Rev Gina Gilland Campbell Board Member 1.0 X 0 0 0 Rev Pam Carter Board Member 1.0 X 0 0 0 Scott Russell Board Member 1.0 X 0 0 0 Susan Slye Giles Board Member 1.0 X 0 0 0 McKenzie B Howle Chief Executive Officer 60.0 X 158576 0 19746 Michael L Huber General Manager 60.0 X 97031 0 16395 255607 0 36141 1 false true false Clark & Leatherwood Inc PO BOX 556 Waynesville NC 28786 Construction 977887 RCF 560 Hazelwood Ave Hazelwood NC 28738 Construction 636613 Frost Paving PO BOX 1155 Lake Junaluska NC 28745 Paving 165733 Barringer Construction 4020 Old Pineville Road Charlotte NC 28217 Construction 164603 Hambleton Servces Inc 1975 Soco Rd Maggie Valley NC 28751 Landscaping 136915 7 524347 2154685 2679032 LODGING 721110 5638415 5638415 RESIDENTIAL SERVICES 721110 2560798 2560798 FOOD SERVICE 721110 2401502 2401502 GOLF COURSE 713910 989087 989087 SERVICES 721110 931600 931600 60206 60206 0 0 12581608 101064 101064 0 0 263246 263246 0 263246 263246 0 SALES 445100 550367 550367 MISCELLANEOUS 900099 324880 324880 RENTAL 532000 310061 310061 157857 0 0 157857 1343165 16968115 11592521 1539454 1157108 7396 7396 318276 254621 63655 5785394 5785394 164452 155877 6860 1715 467068 442713 19484 4871 373526 354048 15582 3896 10008 10008 55193 55193 710031 710031 0 0 67842 67842 2856039 1091167 1764872 55429 55429 3044457 3044457 38920 38920 17905 17905 107132 107132 1350379 1350379 146165 146165 FOOD PURCHASES 788882 788882 MARKETING EVENTS 93713 93713 ANNUITY EXPENSE 4150 4150 0 0 0 0 16462357 14100045 2288175 74137 5242445 4151921 1080702 804085 440432 334127 0 0 177875 188139 70653010 48483160 21349596 22169850 5926714 6601418 0 0 221439 285053 34439203 34534593 652661 565608 583606 427681 230731 230731 523483 216512 1297668 1206274 2097868 2021484 5386017 4668290 X 21333734 22197121 7719452 7669182 29053186 29866303 34439203 34534593 505758 307359 0 X X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 5444068 203765 590832 133308 6105357 5235944 107876 661734 561486 5444068 4898906 131789 361735 156486 5235944 4478879 347877 777122 704972 4898906 3770695 737903 325858 355577 4478879 0.462 0.538 0.0 false false 172939 1545531 1718470 55611931 39113080 16498851 13322609 9370080 3952529 22169850 Federal Income Taxes SBA LOAN 1792773 ROU 228711 SECURITY DEPOSITS 2021484 X 17489441 307359 213967 521326 16968115 0 0 16968115 16676324 213967 213967 16462357 0 0 16462357 Schedule D, Part IV, Line 2b Explanation of escrow agreement THE ORGANIZATION HELD INVESTEMENTS FOR THE SOUTHEASTERN JURISDICTION OF THE UNITED METHODIST CHURCH. Schedule D, Part V, Line 4 Intended uses of endowment funds ALL ENDOWMENT FUNDS ARE INTENDED FOR USE TO SUPPORT THE OVERALL MISSION OF LAKE JUNALUSKA ASSEMBLY IN DIVERGENT WAYS. THEIR RANGE INCLUDES PROGRAM SPECIFIC FINANCIAL SUPPORT, UPKEEP OF THE CAMPUS OF LAKE JUNALUSKA ASSEMBLY, SCHOLARSHIPS, TUITION SUPPORT, BEAUTIFICATION EFFORTS, SUPPLIES PURCHASES, ETC. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Lake Junaluska's policy is to record a liability for any tax position taken that is beneficial to Lake Junaluska, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Management believes there are no such positions as of December 31, 2024 and 2023, and accordingly, no liability has been accrued. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 COGS - 213967 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 COGS - 213967 South America OPERATIONAL SUPPORT 7396 wire 1 0 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The Organization works closely with a School located in Bolivia. Grants were made for scholarships and Pandemic Relief. X X false false false false false false false false false McKenzie B Howle Chief Executive Officer 158076 0 500 0 0 0 11550 0 8196 0 178322 0 0 0 Anne Warren Board Member World Methodist Council X 625000 216512 false true true 216512 Form 990, Part I, Line 6 VOLUNTEERS WORK IN MANY DIFFERENT CAPACITIES, INCLUDING ASSISTING WITH EVENTS, GROUNDS BEAUTIFICATION, CLERICAL ASSISTANCE, PROGRAM PLANNING AND IMPLEMENTATION, AND MANY OTHER FUNCTIONS. Form 990, Part VI, Line 15 CEO COMPENSATION IS DETERMINED AND APPROVED BY THE LJA BOARD OF DIRECTORS EXECUTIVE COMMITTEE. ANNUAL REVIEWS ARE ALSO PERFORMED BY THIS GROUP. EXECUTIVE TEAM MEMBERS "HIGHLY COMPENSATED EMPLOYEES" REPORT DIRECTLY TO THE CEO, WHO DETERMINES AND APPROVES COMPENSATIONS. EXECUTIVE TEAM MEMBERS FOR THEIR AREAS OF RESPOSIBILITY DETERMINE AND APPROVE ALL OTHER EMPLOYEE COMPENSATIONS. LAKE JUNALUSKA REVIEWS AND CONSIDERS COMPENSATION STATISTICS PROVIDED BY STATE AGENCIES FOR THE WNC REGION, AND CURRENT FINANCIAL RESOURCES AVAILABLE WHEN DETERMINE COMPENSATION. Form 990, Part VI, Line 18 THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. ADDITIONALLY, RECENT FILINGS OF THE FORM CAN BE FOUND AT HTTPS://PROJECTS.PROPUBLICA.ORG/NONPROFITS/ORGANIZATIONS Form 990, Part VI, Line 1a Delegate broad authority to a committee THE EXECUTIVE COMMITTEE WILL INCLUDE THE OFFICERS OF THE CORPORATION (CHAIRPERSON; VICE-CHAIRPERSON; AND SECRETARY), AND THE CHAIRPERSONS OF EACH OF THE STANDING COMMITTEES. THE EXECUTIVE COMMITTEE SHALL HAVE THE AUTHORITY TO FUNCTION ON BEHALF OF THE BOARD OF TRUSTEES IN THE INTERIM BETWEEN BOARD MEETINGS. IT SHALL BE RESPONSIBLE FOR RECOMMENDING THE EXECUTIVE DIRECTOR TO THE BOARD OF TRUSTEES FOR ELECTION AT ITS ANNUAL MEETING, EVALUATING THE EXECUTIVE DIRECTOR, AND RECOMMENDING TO THE BOARD THE SALARY OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE SHALL SERVE AS A "GRIEVANCE COMMITTEE" FOR ALL EMPLOYEES WHEN PRESCRIBED MEANS OF GRIEVANCE HAVE BEEN EXHAUSTED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PRESENTED BY A MEMBER OF FORVIS EVERY YEAR AT OUR OCTOBER BOARD MEETING. A COPY OF THE 990 IS ALSO MADE AVAILABLE TO THE BOARD MEMBERS PRIOR TO THE BOARD MEETING. Form 990, Part VI, Line 12c Conflict of interest policy ALL EMPLOYEES SIGN THE POLICY EVERY YEAR. THE EXECUTIVE STAFF MONITORS THAT THE FORMS ARE SIGNED AND ANY POSSIBLE CONFLICT OF INTEREST. IF A STAFF MEMBER IS SUSPECTED OF HAVING A CONFLICT OF INTEREST THERE WOULD BE AN INVESTIGATION BY THE OFFICE OF THE CEO AND THE DIRECT SUPERVISOR. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ASSEMBLY PUBLIC WORKS OFFICE. Form 990, Part VIII, Line 2f Other Program Service Revenue MINISTRY PROGRAM ACTIVITIES - Total Revenue: 60206, Related or Exempt Function Revenue: 60206, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MARKETING events - Total Revenue: 104214, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 104214; COMMISSIONS - Total Revenue: 28823, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 28823; ASSOCIATES revenue - Total Revenue: 14820, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 14820; insurance proceeds - Total Revenue: 10000, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 10000; Form 990, Part XII, Line 2c Change of oversight process or selection process THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.