Civic Intelligence

St Peter'S Lutheran Church Foundation

990 • Fiscal year 2017 • EIN 35-6072500

Jan 01, 2017 to Dec 31, 2017 • Filed on May 11, 2018

719 Fifth StreetColumbus, IN 47201

(812) 372-1571

Siviq Scores

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

Liabilities / Assets

44th percentile

0.06x

Higher debt load relative to assets than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.39x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

95th percentile

66%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

83rd percentile

24%

Faster asset growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

91st percentile

82%

Faster revenue growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,222,901

Up $827,446 (+24%) from 2016

Net Assets

Up

$3,957,549

Up $724,706 (+22%) from 2016

Liabilities

Up

$265,352

Up $102,740 (+63%) from 2016

Revenue

Up

$672,995

Up $302,756 (+82%) from 2016

Expenses

Up

$226,946

Up $121,155 (+115%) from 2016

Net Income

Up

$446,049

Up $181,601 (+69%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,385,057Liabilities 2010: $151,239Net Assets 2010: $2,233,8182010Assets 2011: $2,305,036Liabilities 2011: $99,747Net Assets 2011: $2,205,2892011Assets 2012: $2,601,091Liabilities 2012: $134,636Net Assets 2012: $2,466,4552012Assets 2013: $3,190,999Liabilities 2013: $199,437Net Assets 2013: $2,991,5622013Assets 2014: $3,219,359Liabilities 2014: $142,154Net Assets 2014: $3,077,2052014Assets 2015: $3,112,572Liabilities 2015: $151,148Net Assets 2015: $2,961,4242015Assets 2016: $3,395,455Liabilities 2016: $162,612Net Assets 2016: $3,232,8432016Assets 2017: $4,222,901Liabilities 2017: $265,352Net Assets 2017: $3,957,5492017Assets 2018: $3,596,247Liabilities 2018: $159,665Net Assets 2018: $3,436,5822018Assets 2019: $3,901,915Liabilities 2019: $181,645Net Assets 2019: $3,720,2702019Assets 2020: $4,212,361Liabilities 2020: $178,765Net Assets 2020: $4,033,5962020Assets 2021: $4,669,128Liabilities 2021: $175,902Net Assets 2021: $4,493,2262021Assets 2022: $3,984,568Liabilities 2022: $103,549Net Assets 2022: $3,881,0192022Assets 2023: $4,363,167Liabilities 2023: $109,806Net Assets 2023: $4,253,3612023Assets 2024: $4,627,940Liabilities 2024: $114,107Net Assets 2024: $4,513,8332024

Highlighted filing

2017

Assets$4,222,901
Liabilities$265,352
Net Assets$3,957,549

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $119,0732010Expenses 2011: $123,9902011Expenses 2012: $135,8152012Revenue 2013: $563,599Expenses 2013: $168,134Net Income 2013: $395,4652013Revenue 2014: $172,854Expenses 2014: $135,620Net Income 2014: $37,2342014Revenue 2015: $216,077Expenses 2015: $106,212Net Income 2015: $109,8652015Revenue 2016: $370,239Expenses 2016: $105,791Net Income 2016: $264,4482016Revenue 2017: $672,995Expenses 2017: $226,946Net Income 2017: $446,0492017Revenue 2018: $448,029Expenses 2018: $435,841Net Income 2018: $12,1882018Revenue 2019: $290,133Expenses 2019: $358,103Net Income 2019: -$67,9702019Revenue 2020: $108,145Expenses 2020: $133,328Net Income 2020: -$25,1832020Revenue 2021: $255,460Expenses 2021: $127,930Net Income 2021: $127,5302021Revenue 2022: $221,364Expenses 2022: $191,844Net Income 2022: $29,5202022Revenue 2023: $547,359Expenses 2023: $263,611Net Income 2023: $283,7482023Revenue 2024: $318,385Expenses 2024: $180,433Net Income 2024: $137,9522024

Highlighted filing

2017

Revenue$672,995
Expenses$226,946
Net Income$446,049
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.2
Gross Receipts
$672,995
Mission and Program Overview

Mission

To support the ministry of st. Peter's lutheran church

To support st. Peters lutheran church

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,240,955$4,064,453▲ $823,498
Savings and Temporary Cash Investments$154,500$158,448▲ $3,948
Total Assets$3,395,455$4,222,901▲ $827,446
Liabilities
Accounts Payable and Accrued Expenses$70,695$168,714▲ $98,019
Escrow Account Liability$91,917$96,638▲ $4,721
Total Liabilities$162,612$265,352▲ $102,740
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,041,980$2,268,951▲ $226,971
Unrestricted Net Assets$1,190,863$1,688,598▲ $497,735
Total Net Assets Fund Balance$3,232,843$3,957,549▲ $724,706
Total Liabilities and Net Assets / Fund Balance$3,395,455$4,222,901▲ $827,446

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,807,335--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$3,232,843$491,650▲ $444,382$8,802$3,957,549
2016$2,961,424$213,585▲ $149,874$8,717$3,232,843
2015$3,077,205$36,470▼ $94,778$9,529$2,961,424
2014$2,991,562$14,395▲ $191,934$9,894$3,077,205
2013$2,466,455$418,394▲ $262,126$9,880$2,991,562
Compensation and Service Providers

Board Members and Trustees

NameTitle
Allan MillerPresident
Brent PetersVice President
Bill BoyerMember
David ForceMember
John RajanayakamMember
Jeff FinkeSecretary
Jody LittrellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$491,650
Program Service Revenue
$0
Investment Income
$181,345
Other Revenue
$0
All Other Contributions
$491,650
Change in Net Assets
$446,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$193,406
Other Expenses$33,540
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$193,406--$193,406
Fees for Services Accounting-$9,118-$9,118
Other Expenses$2,957$1,738-$1,738
All Other Expenses$85$40-$125
Total Functional Expenses$202,168$24,778$0$226,946
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
ST PETER'S LUTHERAN CHURCHColumbus, IN501(c)(3)Charitable$193,406
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Section B, Line 11B

The form 990 is provided to the governing body and public upon request. The 990 is reviewed by the treasurer prior to filing.

Form 990, Part VI, Section B, Line 12C

Directors are required to read and acknowledge compliance with the conflict of interest policy annually. Furthermore, as conflicts may arise throughout the year, the board member(s) with the conflict are excused from the discussion and vote on the matter.

Form 990, Part VI, Section C, Line 19

The organization's tax return, financial statements and other items are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
ST PETER'S LUTHERAN CHURCH FOUNDATION
EIN
35-6072500
Phone
8123721571
Address
719 FIFTH STREET, COLUMBUS, IN 47201

Signing Officer

Name
Jody Littrell
Title
Treasurer
Phone
8123721571
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jody Littrell
Formed
1964
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Blue & Co LLC
Address
627 WASHINGTON STREET, COLUMBUS, IN 47201
Preparer
Sara Jacobi CPA
Phone
8126692800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change allocable to custodial accounts -4,721.

Financial Statement Notes

PART IV, LINE 2B:

The foundation serves as the trustee for several cemetery trusts.

PART V, LINE 4:

To further the ministries of st. Peters lutheran church foundation and st. Peters lutheran church.

Raw XML AppendixShowing 400 of 443 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.

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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02961424
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt073243
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-94778
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt09529
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt08440
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02991562
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt014395
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03077205
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0102352
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0191934
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt09894
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt09325
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02466455
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0418394
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02991562
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0136208
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0262126
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt09880
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03500
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt12253618
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21807335
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CHURCH EXTENSION FUND - CDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1HILLIARD LYONS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2KIRR MARBACH INVESTMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.57000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION SERVES AS THE TRUSTEE FOR SEVERAL CEMETERY TRUSTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TO FURTHER THE MINISTRIES OF ST. PETERS LUTHERAN CHURCH FOUNDATION AND ST. PETERS LUTHERAN CHURCH.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt04064453
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0193406
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ST PETER'S LUTHERAN CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0350883492
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0719 5TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd047201
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO THE GOVERNING BODY AND PUBLIC UPON REQUEST. THE 990 IS REVIEWED BY THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS ARE REQUIRED TO READ AND ACKNOWLEDGE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. FURTHERMORE, AS CONFLICTS MAY ARISE THROUGHOUT THE YEAR, THE BOARD MEMBER(S) WITH THE CONFLICT ARE EXCUSED FROM THE DISCUSSION AND VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TAX RETURN, FINANCIAL STATEMENTS AND OTHER ITEMS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CHANGE ALLOCABLE TO CUSTODIAL ACCOUNTS -4,721.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ST PETER'S LUTHERAN CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0350883492
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0719 5TH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd047201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0193406
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ST PETER'S LUTHERAN CHURCH
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03395455
IRS990/TotalAssetsEOYAmt04222901
IRS990/TotalAssetsGrp/BOYAmt03395455
IRS990/TotalAssetsGrp/EOYAmt04222901
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0491650
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024778
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0202168
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226946
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0162612
IRS990/TotalLiabilitiesEOYAmt0265352
IRS990/TotalLiabilitiesGrp/BOYAmt0162612
IRS990/TotalLiabilitiesGrp/EOYAmt0265352
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03232843
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03957549
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0202168
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt078016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0103329
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0672995
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03395455
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04222901
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01190863
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01688598
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.63$0.11$4.51$0.32$0.18$0.14
2023Detailed filing. Detailed filing data is available for this year.$4.36$0.11$4.25$0.55$0.26$0.28
2022Detailed filing. Detailed filing data is available for this year.$3.98$0.10$3.88$0.22$0.19$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.67$0.18$4.49$0.26$0.13$0.13
2020Detailed filing. Detailed filing data is available for this year.$4.21$0.18$4.03$0.11$0.13$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.90$0.18$3.72$0.29$0.36$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.60$0.16$3.44$0.45$0.44$0.01
2017Detailed filing. Detailed filing data is available for this year.$4.22$0.27$3.96$0.67$0.23$0.45
2016Detailed filing. Detailed filing data is available for this year.$3.40$0.16$3.23$0.37$0.11$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.11$0.15$2.96$0.22$0.11$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.22$0.14$3.08$0.17$0.14$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.19$0.20$2.99$0.56$0.17$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.13$2.47$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.10$2.21$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.15$2.23$0.12