Civic Intelligence

Lutheran Chautauqua Assn

EIN 16-0843667 • 501(c)3 • Orchard Park, NY

Profile

Providing a Lutheran identity on the grounds of the Chautauqua Institution through Christian witness, worship, fellowship, hospitality, lodging and recreation.

3796 Teachers Lane 8Orchard Park, NY 14127

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.00x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

42nd percentile

0.4%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-1.4%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$594,983

Up $2,556 (+0.4%) from 2023

Liabilities

Down

$117

Down $98 (-46%) from 2023

Net Assets

Up

$594,866

Up $2,654 (+0.4%) from 2023

Revenue

Down

$87,778

Down $1,236 (-1.4%) from 2023

Expenses

Up

$106,277

Up $9,815 (+10%) from 2023

Net Income

Down

-$18,499

Down $11,051 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $283,839Liabilities 2010: $385Net Assets 2010: $283,4542010Assets 2011: $276,705Liabilities 2011: $796Net Assets 2011: $275,9092011Assets 2015: $410,169Liabilities 2015: $1942015Assets 2016: $464,716Liabilities 2016: $2,0612016Assets 2017: $485,474Liabilities 2017: $5082017Assets 2018: $494,050Liabilities 2018: $1,1892018Assets 2019: $493,426Liabilities 2019: $229Net Assets 2019: $493,1972019Assets 2020: $534,590Liabilities 2020: $2,527Net Assets 2020: $532,0632020Assets 2021: $586,537Liabilities 2021: $6,867Net Assets 2021: $579,6702021Assets 2022: $575,296Liabilities 2022: $602Net Assets 2022: $574,6942022Assets 2023: $592,427Liabilities 2023: $215Net Assets 2023: $592,2122023Assets 2024: $594,983Liabilities 2024: $117Net Assets 2024: $594,8662024

Highlighted filing

2024

Assets$594,983
Liabilities$117
Net Assets$594,866

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $42,065Expenses 2010: $67,803Net Income 2010: -$25,7382010Revenue 2011: $48,388Expenses 2011: $55,933Net Income 2011: -$7,5452011Revenue 2015: $78,387Expenses 2015: $52,299Net Income 2015: $26,0882015Revenue 2016: $107,337Expenses 2016: $64,596Net Income 2016: $42,7412016Revenue 2017: $71,794Expenses 2017: $54,035Net Income 2017: $17,7592017Revenue 2018: $90,986Expenses 2018: $65,441Net Income 2018: $25,5452018Revenue 2019: $98,992Expenses 2019: $108,635Net Income 2019: -$9,6432019Revenue 2020: $64,761Expenses 2020: $41,609Net Income 2020: $23,1522020Revenue 2021: $108,201Expenses 2021: $68,279Net Income 2021: $39,9222021Revenue 2022: $95,846Expenses 2022: $74,166Net Income 2022: $21,6802022Revenue 2023: $89,014Expenses 2023: $96,462Net Income 2023: -$7,4482023Revenue 2024: $87,778Expenses 2024: $106,277Net Income 2024: -$18,4992024

Highlighted filing

2024

Revenue$87,778
Expenses$106,277
Net Income-$18,499

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$87,778
Mission and Program Overview

Mission

Providing a Lutheran identity on the grounds of Chautauqua Institution through christian witness, worship, fellowship, hospitality lodging and recreation.

Providing a Lutheran identity on the grounds of the Chautauqua Institution through Christian witness, worship, fellowship, hospitality, lodging and recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$592,212$594,866▲ $2,654
Land, Buildings, and Equipment, Net$347,563$369,288▲ $21,725
Investments Other Securities$151,596$174,134▲ $22,538
Cash and Non-Interest-Bearing Accounts$93,268$49,113▼ $44,155
Prepaid Expenses and Deferred Charges-$2,448-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$592,427$594,983▲ $2,556
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$215$117▼ $98
Total Liabilities$215$117▼ $98
Net Assets / Fund Balance
Total Net Assets Fund Balance$592,212$594,866▲ $2,654
Total Liabilities and Net Assets / Fund Balance$592,427$594,983▲ $2,556

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$204,601$74,894$279,495
Buildings$139,421-$139,421
Other Land Buildings$25,266$18,424$43,690
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denise SagerHostessPT$7,230$7,230
Linda WardTreasurer-$4,600$4,600

Board Members and Trustees

NameTitle
Rev Brian ArmenPresident
Kurt JohnsonVice President
Rev Ann SchmidVice President
Catherine Mott-LoganDirector
Doug KirsopDirector
John BloomquistDirector
Pastor Johanna RehbaumDirector
Rev Phil RousheyDirector
Sandra HoehnDirector
Marnie BrownSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$21,983
Program Service Revenue
$65,085
Investment Income
$710
Other Revenue
$0
All Other Contributions
$21,983
Change in Net Assets
$-18,499
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,547
Salaries, Compensation, and Employee Benefits$19,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$45,903-$45,903
Depreciation Depletion-$15,829-$15,829
Other Salaries and Wages-$14,055-$14,055
Insurance-$5,808-$5,808
Current Officers, Directors, Trustees, and Key Employees-$4,600-$4,600
Information Technology-$1,676-$1,676
Fees for Service Investment Mgmnt Fees-$1,614-$1,614
Advertising-$1,249-$1,249
Payroll Taxes-$1,075-$1,075
Other Expenses-$500-$500
All Other Expenses-$427-$427
Office Expenses-$217-$217
Total Functional Expenses$0$106,277$0$106,277
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VI, Section B, Line 11B

The 2024 Form 990 was reviewed by the President of the Board and the director who is chairman of the Finance Committee.

Form 990, Part VI, Section B, Line 15

Each year the Personnel Committee conducts a survey of the compensation paid to the Hostess or Host, as well as cleaning staff of the other denomination Houses on the grounds of the Chautauqua Institution. They also review the duties of our personnel for any changes needed for the coming year. The Personnel Committee then discusses their proposed wage adjustment with the employee. When the Committee and the employee agree on the new wage the Committee makes a report to the full board and recommends the Board accept and approve the recommendation.

Form 990, Part VI, Section C, Line 18

The organization's returns that are filed with the IRS are available from their website that allows public access to those filings.

Form 990, Part VI, Section C, Line 19

Any persons interested in the organizations governing documents, conflict of interest policy, and financial statements should contact the President of the Board to discuss those requests.

Filing and Contact Details

Filer

Filer Name
Lutheran Chautauqua Assn
EIN
16-0843667
Phone
7166677777
Address
3796 TEACHERS LANE 8, ORCHARD PARK, NY 14127

Signing Officer

Name
Linda Ward
Title
Treasurer
Signed
2025-11-14

Organization Details

Formed
1992
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
0
Employees
2
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22047
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3500
IRS990/OtherExpensesGrp/TotalAmt08445
IRS990/OtherExpensesGrp/TotalAmt12832
IRS990/OtherExpensesGrp/TotalAmt22047
IRS990/OtherExpensesGrp/TotalAmt3500
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014055
IRS990/OtherSalariesAndWagesGrp/TotalAmt014055
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01075
IRS990/PayrollTaxesGrp/TotalAmt01075
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02448
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721000
IRS990/ProgramServiceRevenueGrp/Desc0ROOM RENTALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065085
IRS990/ProgSrvcAccomActy2Grp/Desc0During the 2024 Chautauqua season facility was open and we held weekly worship services there.
IRS990/ProgSrvcAccomActy3Grp/Desc0During the 2024 Chautauqua season our facility offered weekly fellowship opportunities to our guest and all visitors at the Chautauqua Institution. We also began celebration of our 100th Anniversary.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt026344
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04079
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt077049
IRS990/PYProgramServiceRevenueAmt058591
IRS990/PYRevenuesLessExpensesAmt0-7448
IRS990/PYSalariesCompEmpBnftPaidAmt019413
IRS990/PYTotalExpensesAmt096462
IRS990/PYTotalRevenueAmt089014
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-18499
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0592212
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0594866
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt021983
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022127
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt043691
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt057269
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt049621
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0194691
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0710
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04079
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03942
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06837
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03486
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt019054
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt065085
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt058591
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt047098
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt031555
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt09935
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0212264
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0710
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03942
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06837
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03486
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019054
IRS990ScheduleA/InvestmentIncomeCYPct00.04470
IRS990ScheduleA/InvestmentIncomePYPct00.04410
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95530
IRS990ScheduleA/PublicSupportPY509Pct00.95590
IRS990ScheduleA/PublicSupportTotal509Amt0406955
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt087068
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt080718
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090789
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt088824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt059556
IRS990ScheduleA/Total509Grp/TotalAmt0406955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt087778
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt084797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt094731
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt095661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt063042
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0426009
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0139421
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0139421
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0204601
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074894
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0279495
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025266
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018424
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt043690
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0369288
IRS990ScheduleD/TotalBookValueSecuritiesAmt0174134
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 2024 Form 990 was reviewed by the President of the Board and the director who is chairman of the Finance Committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each year the Personnel Committee conducts a survey of the compensation paid to the Hostess or Host, as well as cleaning staff of the other denomination Houses on the grounds of the Chautauqua Institution. They also review the duties of our personnel for any changes needed for the coming year. The Personnel Committee then discusses their proposed wage adjustment with the employee. When the Committee and the employee agree on the new wage the Committee makes a report to the full board and recommends the Board accept and approve the recommendation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization's returns that are filed with the IRS are available from their website that allows public access to those filings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Any persons interested in the organizations governing documents, conflict of interest policy, and financial statements should contact the President of the Board to discuss those requests.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false

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