Civic Intelligence

Higher Education for Lutherans Program Foundations Inc

990EZ • Fiscal year 2015 • EIN 23-7179770

Jan 01, 2015 to Dec 31, 2015 • Filed on May 15, 2016

Organization ProfileN/A
2828 N 59th AvenuePhoenix, AZ 85035-1700

(623) 936-7207

Siviq Scores

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

Liabilities / Assets

91st percentile

0.62x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

1.04x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

8th percentile

-46%

Higher net margin than 8% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

6th percentile

-63%

Faster revenue growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$218,552

Down $59,892 (-22%) from 2014

Net Assets

Down

$83,237

Down $59,892 (-42%) from 2014

Liabilities

Flat

$135,315

Flat from 2014

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin8th percentile

Revenue

Down

$130,190

Down $220,922 (-63%) from 2014

Expenses

Down

$190,082

Down $112,213 (-37%) from 2014

Net Income

Down

-$59,892

Down $108,709 (-223%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

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

$300K$200K$100K$0Assets 2014: $278,444Liabilities 2014: $135,315Net Assets 2014: $143,1292014Assets 2015: $218,552Liabilities 2015: $135,315Net Assets 2015: $83,2372015

Highlighted filing

2015

Assets$218,552
Liabilities$135,315
Net Assets$83,237
Open 2015 Filing

Operations Trend

Revenue Growth6th percentile

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

$400K$200K$0-$200KRevenue 2014: $351,112Expenses 2014: $302,295Net Income 2014: $48,8172014Revenue 2015: $130,190Expenses 2015: $190,082Net Income 2015: -$59,8922015

Highlighted filing

2015

Revenue$130,190
Expenses$190,082
Net Income-$59,892
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 15, 2016
Return Version
2015v2.1
Gross Receipts
$130,190
Mission and Program Overview

Mission

To promote and support Christian education programs

Program Services

DescriptionGrantsExpenses
TUITION ASSISTANCE AND CAPITAL IMPROVEMENT FOR ARIZONA LUTHERAN SCHOOLS THROUGH PROCEEDS FROM THRIFT SHOP SALES$34,602$190,082
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE MUNDSTOCKChairmanPT$0--
JOHN MUELLERTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Higher Education for Lutherans Program Foundations Inc
EIN
23-7179770
Phone
6239367207
Address
2828 N 59th Avenue, Phoenix, AZ 85035-1700

Signing Officer

Name
Mike Mundstock
Title
Chairman
Phone
6239367207
Signed
2016-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Boudreau Consulting LLC
Address
1237 S VAL VISTA DRIVE SUITE 206, MESA, AZ 85204
Preparer
Kevin P Boudreau CPA
Phone
4807763358
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Outside bookkeeping firm processes transactions; CPA firm prepares Tax Return; reviewed by Treasurer and Chair”

Form 990EZ, Part I, Line 8

“Rental Income 24840.”

Form 990EZ, Part I, Line 10

“Tuition assistance & capital improvement support; scholarships; arizona lutheran academy: 6036 s 27t”

Form 990EZ, Part I, Line 16

“Depreciation 6843.”

Form 990EZ, Part I, Line 16

“Operating Supplies 5947.”

Form 990EZ, Part I, Line 16

“Vehicle Expense 2249.”

Form 990EZ, Part I, Line 16

“Insurance 9933.”

Form 990EZ, Part I, Line 16

“Property Taxes 7629.”

Form 990EZ, Part I, Line 16

“Bank Charges 1872.”

Form 990EZ, Part I, Line 16

“Interest Expense 9296.”

Form 990EZ, Part I, Line 16

“Rental Income Paid to New Building Owner 24840.”

Form 990EZ, Part I, Line 16

“Other 433.”

Form 990, Part IX, Line 24E

“Property Upkeep & Repair”

Form 990, Part IX, Line 24E

“Vehicle Expense”

Form 990, Part IX, Line 24E

“Bank Charges”

Form 990, Part IX, Line 24E

“Garbage & Trash Collection”

Form 990, Part IX, Line 24E

“Computer Programming & Repair”

Form 990, Part IX, Line 24E

“Filing Fees”

Form 990, Part IX, Line 24E

“Hospitality”

Form 990, Part IX, Line 24E

“Account Service”

Raw XML Appendix180 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JULIE MARSHALL
IRS990EZ/BooksInCareOfDetail/PhoneNum06239367207
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02828 N 59th Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Phoenix
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd085035
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt059677
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt06628
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-59892
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01340
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0278444
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0218552
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt034602
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0105350
IRS990EZ/GrossReceiptsAmt0130190
IRS990EZ/GrossSalesOfInventoryAmt0105350
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt0218767
IRS990EZ/LandAndBuildingsGrp/EOYAmt0211924
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0143129
IRS990EZ/NetAssetsOrFundBalancesEOYAmt083237
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0143129
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt083237
IRS990EZ/OccupancyRentUtltsAndMaintAmt021134
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE MUNDSTOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN MUELLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt069042
IRS990EZ/OtherRevenueTotalAmt024840
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote and support Christian education programs
IRS990EZ/PrintingPublicationsPostageAmt0188
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TUITION ASSISTANCE AND CAPITAL IMPROVEMENT FOR ARIZONA LUTHERAN SCHOOLS THROUGH PROCEEDS FROM THRIFT SHOP SALES
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt034602
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0190082
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt063776
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0135315
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0135315
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0190082
IRS990EZ/TotalProgramServiceExpensesAmt0190082
IRS990EZ/TotalRevenueAmt0130190
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0441521
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0441521
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0147591
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0147591
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0203675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0236450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0266023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0337403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01148901
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0147591
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0147591
IRS990ScheduleA/InvestmentIncomeCYPct00.08490
IRS990ScheduleA/InvestmentIncomePYPct00.05380
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.91510
IRS990ScheduleA/PublicSupportPY509Pct00.94620
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01590422
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0105350
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0203675
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0236450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0266023
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0778924
IRS990ScheduleA/Total509Grp/TotalAmt01590422
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01738013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Outside bookkeeping firm processes transactions; CPA firm prepares Tax Return; reviewed by Treasurer and Chair
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Rental Income 24840.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TUITION ASSISTANCE & CAPITAL IMPROVEMENT SUPPORT; SCHOLARSHIPS; ARIZONA LUTHERAN ACADEMY: 6036 S 27T
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Depreciation 6843.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Operating Supplies 5947.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Vehicle Expense 2249.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 9933.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Property Taxes 7629.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Bank Charges 1872.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Interest Expense 9296.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Rental Income Paid to New Building Owner 24840.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Other 433.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Property Upkeep & Repair
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Vehicle Expense
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Bank Charges
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Garbage & Trash Collection
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16Computer Programming & Repair
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Filing Fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18Hospitality
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19Account Service
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MIKE MUNDSTOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06239367207
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Higher Education for Lutherans Program Foundations Inc
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0237179770
ReturnHeader/Filer/PhoneNum06239367207
ReturnHeader/Filer/USAddress/AddressLine1Txt02828 N 59th Avenue
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd0850351700
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOUDREAU CONSULTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01237 S VAL VISTA DRIVE SUITE 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085204
ReturnHeader/PreparerPersonGrp/PhoneNum04807763358
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN P BOUDREAU CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-08-15T10:58:07-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$218,552
Liabilities
$135,315
Net assets
$83,237
Revenue
$130,190
Expenses
$190,082
Net income
-$59,892
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$2.19$1.35$0.83$1.30$1.90$0.60
2014Detailed filing. Detailed filing data is available for this year.$2.78$1.35$1.43$3.51$3.02$0.49
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits