Civic Intelligence

Immanuel Lutheran Foundation of Brookfield Inc

990 • Fiscal year 2019 • EIN 20-4836277

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 14, 2020

13445 Hampton RdBrookfield, WI 53005

(262) 781-7140

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

86th percentile

$93,729

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 185.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-39%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$740,720

Up $71,306 (+11%) from 2018

Net Assets

Up

$740,720

Up $71,306 (+11%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$50,667

Down $32,121 (-39%) from 2018

Expenses

Up

$51,892

Up $18,522 (+56%) from 2018

Net Income

Down

-$1,225

Down $50,643 (-102%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $619,902Liabilities 2010: $0Net Assets 2010: $619,9022010Assets 2011: $496,844Liabilities 2011: $0Net Assets 2011: $496,8442011Assets 2012: $527,251Liabilities 2012: $0Net Assets 2012: $527,2512012Assets 2013: $619,879Liabilities 2013: $0Net Assets 2013: $619,8792013Assets 2014: $626,016Liabilities 2014: $0Net Assets 2014: $626,0162014Assets 2015: $606,132Liabilities 2015: $0Net Assets 2015: $606,1322015Assets 2016: $627,353Liabilities 2016: $0Net Assets 2016: $627,3532016Assets 2017: $717,289Liabilities 2017: $0Net Assets 2017: $717,2892017Assets 2018: $669,414Liabilities 2018: $0Net Assets 2018: $669,4142018Assets 2019: $740,720Liabilities 2019: $0Net Assets 2019: $740,7202019

Highlighted filing

2019

Assets$740,720
Liabilities$0
Net Assets$740,720

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2010: $12,507Expenses 2010: $12,210Net Income 2010: $2972010Revenue 2011: $19,479Expenses 2011: $116,264Net Income 2011: -$96,7852011Revenue 2012: $30,349Expenses 2012: $29,638Net Income 2012: $7112012Revenue 2013: $33,303Expenses 2013: $27,585Net Income 2013: $5,7182013Revenue 2014: $48,070Expenses 2014: $46,343Net Income 2014: $1,7272014Revenue 2015: $127,994Expenses 2015: $35,866Net Income 2015: $92,1282015Revenue 2016: $6,606Expenses 2016: $50,573Net Income 2016: -$43,9672016Revenue 2017: $146,822Expenses 2017: $42,151Net Income 2017: $104,6712017Revenue 2018: $82,788Expenses 2018: $33,370Net Income 2018: $49,4182018Revenue 2019: $50,667Expenses 2019: $51,892Net Income 2019: -$1,2252019

Highlighted filing

2019

Revenue$50,667
Expenses$51,892
Net Income-$1,225
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 14, 2020
Return Version
2019v5.0
Gross Receipts
$50,667
Mission and Program Overview

Mission

Raise funds for the primary purpose of supporting immanuel lutheran church of the lutheran church - missouri synod, brookfield, wisconsin, its missions and programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$573,749$646,635▲ $72,886
Savings and Temporary Cash Investments$29,404$40,123▲ $10,719
Receivables From Officers Etc$13,810$10,910▼ $2,900
Cash and Non-Interest-Bearing Accounts$8,170$3,810▼ $4,360
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$669,414$740,720▲ $71,306
Other Assets Total$44,281$39,242▼ $5,039
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$560,901$615,974▲ $55,073
Net Assets With Donor Restrictions$108,513$124,746▲ $16,233
Total Net Assets Fund Balance$669,414$740,720▲ $71,306
Total Liabilities and Net Assets / Fund Balance$669,414$740,720▲ $71,306

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$39,242--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$669,414$12,705▲ $110,493$13,272$740,720
2018$717,289$11,231▼ $25,737$11,760$669,414
2017$627,354$41,639▲ $83,233$28,512$717,289
2016$606,133$23,879▲ $40,398$38,122$627,354
2015$626,016$18,885▼ $2,902$17,110$606,133
Compensation and Service Providers

Employees

NameTitleOtherTotal
Rev Gregory De MuthDirector$93,729$93,729

Board Members and Trustees

NameTitle
Robert DenkertPresident
Laurel HalsteadVice President
Carol MurphyDirector
Sue GebelDirector
Thomas SchoeweDirector
Timothy BrusseauDirector
Richelle KobzaSecretary
Gary SolbergTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,705
Program Service Revenue
$0
Investment Income
$43,002
Other Revenue
$-5,040
All Other Contributions
$12,705
Change in Net Assets
$-1,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$31,958
Other Expenses$19,934
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$22,958--$22,958
Other Expenses-$10,625-$10,625
Grants to Domestic Individuals$9,000--$9,000
Fees for Service Investment Mgmnt Fees-$6,662-$6,662
Fees for Services Accounting-$1,500-$1,500
Insurance-$744-$744
Office Expenses-$403-$403
Total Functional Expenses$31,958$19,934$0$51,892
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Immanuel Lutheran ChurchBrookfield, WI501(c)(3)-$22,958
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 Officers, Directors, Trustees, and Key Employees$13,810$10,910▼ $2,900
Receivables from Disqualified Persons-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The organization changed its reason for public charity status

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 and supporting schedules are emailed to each director with a request to view and comment within 30 days. Any questions or concerns are addressed by the treasurer.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization's secretary collects signed conflict of interest forms from all directors annually and any conflicts would be investigated and dealt with accordingly.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Immanuel Lutheran Foundation of
EIN
20-4836277
Phone
2627817140
Address
13445 HAMPTON RD, BROOKFIELD, WI 53005

Signing Officer

Name
Gary Solberg
Title
Treasurer
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Denkert
Formed
2006
Legal Domicile
Wi
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
9

Preparer

Firm
Ritz Holman LLP
Address
330 E Kilbourn Ste 550, Milwaukee, WI 53202-3144
Preparer
Katy L Sommer
Phone
4142711451
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt013810
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt010910
IRS990/ReconcilationRevenueExpnssAmt0-1225
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029404
IRS990/SavingsAndTempCashInvstGrp/EOYAmt040123
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION EFFECTIVELY SUPERVISED THE ORGANIZATION'S ACTIVITIES AND HAD MULTIPLE REPRESENTATIVES ON THE BOARD DURING ALL OF 2019, INCLUDING DIRECTING GRANTS MADE AND OTHER EXPENSES. THE SUPPORTED ORGANIZATION GAINED THE ABILITY TO APPOINT A MAJORITY OF DIRECTORS IN 2020.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section B, Line 1: Explanation Of How Supported Orgs. Managed Actvities
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0390960669
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt022958
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0IMMANUEL LUTHERAN CHURCH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt022958
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt06662
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0669414
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt012705
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0740720
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt031958
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0110493
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt013272
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt06218
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0717289
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011231
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0669414
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt015391
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25737
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt011760
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01425
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0627354
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt041639
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0717289
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt083233
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt028512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01184
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0606133
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt023879
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0627354
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt03750
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt040398
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt038122
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06256
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0626016
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt018885
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0606133
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt012500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2902
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt017110
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt039242
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0life insurance cash surrender
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueOtherAssetsAmt039242
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt09000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/RecipientTable/CashGrantAmt022958
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0IMMANUEL LUTHERAN CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0390960669
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt013445 HAMPTON RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BROOKFIELD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd053005
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010910
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0REV GREGORY DEMUTH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt010910
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CHANGED ITS REASON FOR PUBLIC CHARITY STATUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND SUPPORTING SCHEDULES ARE EMAILED TO EACH DIRECTOR WITH A REQUEST TO VIEW AND COMMENT WITHIN 30 DAYS. ANY QUESTIONS OR CONCERNS ARE ADDRESSED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S SECRETARY COLLECTS SIGNED CONFLICT OF INTEREST FORMS FROM ALL DIRECTORS ANNUALLY AND ANY CONFLICTS WOULD BE INVESTIGATED AND DEALT WITH ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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