Civic Intelligence

Lutheran Education Association

EIN 36-2496650 • 501(c)3 • River Forest, IL

Profile

Lutheran education association links, equips, and affirms educators and workers in ministry for the purpose of building up the body of christ.

7400 Augusta StRiver Forest, IL 60305

www.lea.org

Siviq Scores

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

Liabilities / Assets

95th percentile

1.17x

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

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

2.50x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

5th percentile

-86%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

88th percentile

$108,690

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 31.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

93rd percentile

100%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

14th percentile

-26%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$366,083

Down $76,140 (-17%) from 2023

Liabilities

Up

$200,868

Up $49,981 (+33%) from 2023

Net Assets

Down

$165,215

Down $126,121 (-43%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin5th percentile

Revenue

Down

$462,508

Down $1,309,125 (-74%) from 2023

Expenses

Down

$592,422

Down $677,952 (-53%) from 2023

Net Income

Down

-$129,914

Down $631,173 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$1.0M$500K$0-$500KAssets 2011: $168,675Liabilities 2011: $188,553Net Assets 2011: -$19,8782011Assets 2012: $74,538Liabilities 2012: $194,511Net Assets 2012: -$119,9732012Assets 2013: $327,675Liabilities 2013: $564,083Net Assets 2013: -$236,4082013Assets 2014: $298,905Liabilities 2014: $174,881Net Assets 2014: $124,0242014Assets 2015: $133,104Liabilities 2015: $161,135Net Assets 2015: -$28,0312015Assets 2016: $443,717Liabilities 2016: $646,183Net Assets 2016: -$202,4662016Assets 2017: $264,114Liabilities 2017: $115,152Net Assets 2017: $148,9622017Assets 2019: $545,818Liabilities 2019: $826,138Net Assets 2019: -$280,3202019Assets 2020: $163,980Liabilities 2020: $241,502Net Assets 2020: -$77,5222020Assets 2021: $154,848Liabilities 2021: $304,774Net Assets 2021: -$149,9262021Assets 2022: $479,562Liabilities 2022: $692,653Net Assets 2022: -$213,0912022Assets 2023: $442,223Liabilities 2023: $150,887Net Assets 2023: $291,3362023Assets 2024: $366,083Liabilities 2024: $200,868Net Assets 2024: $165,2152024

Highlighted filing

2024

Assets$366,083
Liabilities$200,868
Net Assets$165,215
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,185,7502011Expenses 2012: $470,7712012Expenses 2013: $400,6432013Revenue 2014: $1,460,169Expenses 2014: $1,099,737Net Income 2014: $360,4322014Revenue 2015: $307,024Expenses 2015: $459,078Net Income 2015: -$152,0542015Revenue 2016: $361,791Expenses 2016: $536,226Net Income 2016: -$174,4352016Revenue 2017: $1,429,920Expenses 2017: $1,078,492Net Income 2017: $351,4282017Revenue 2019: $309,628Expenses 2019: $506,723Net Income 2019: -$197,0952019Revenue 2020: $1,459,272Expenses 2020: $1,256,474Net Income 2020: $202,7982020Revenue 2021: $440,648Expenses 2021: $513,052Net Income 2021: -$72,4042021Revenue 2022: $560,848Expenses 2022: $611,522Net Income 2022: -$50,6742022Revenue 2023: $1,771,633Expenses 2023: $1,270,374Net Income 2023: $501,2592023Revenue 2024: $462,508Expenses 2024: $592,422Net Income 2024: -$129,9142024

Highlighted filing

2024

Revenue$462,508
Expenses$592,422
Net Income-$129,914
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$366,083
Liabilities
$200,868
Net assets
$165,215
Revenue
$462,508
Expenses
$592,422
Net income
-$129,914
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.20$0.17$0.46$0.59$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.15$0.29$1.77$1.27$0.50
2022Detailed filing. Detailed filing data is available for this year.$0.48$0.69$0.21$0.56$0.61$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.30$0.15$0.44$0.51$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.24$0.08$1.46$1.26$0.20
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.83$0.28$0.31$0.51$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.12$0.15$1.43$1.08$0.35
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.65$0.20$0.36$0.54$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.16$0.03$0.31$0.46$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.17$0.12$1.46$1.10$0.36
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.56$0.24$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.19$0.12$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.19$0.02$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$462,508
Mission and Program Overview

Mission

Lutheran education association links, equips, and affirms educators and workers in ministry for the purpose of building up the body of christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$348,051$126,786▼ $221,265
Savings and Temporary Cash Investments$424$106,854▲ $106,430
Prepaid Expenses and Deferred Charges$34,070$55,648▲ $21,578
Accounts Receivable$4,042$20,802▲ $16,760
Land, Buildings, and Equipment, Net$5,702$2,266▼ $3,436
Total Assets$442,223$366,083▼ $76,140
Other Assets Total$49,934$53,727▲ $3,793
Liabilities
Deferred Revenue$141,153$187,302▲ $46,149
Accounts Payable and Accrued Expenses$9,734$13,566▲ $3,832
Total Liabilities$150,887$200,868▲ $49,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$212,994$104,803▼ $108,191
Net Assets With Donor Restrictions$78,342$60,412▼ $17,930
Total Net Assets Fund Balance$291,336$165,215▼ $126,121
Total Liabilities and Net Assets / Fund Balance$442,223$366,083▼ $76,140

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,266$32,235$34,501
Other Assets Org$53,727--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$52,345$1,382--$53,727
2022$52,345---$52,345
2021$52,070$275--$52,345
2020$52,070---$52,070
2019$52,070---$52,070
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan C LaabsExecutive DirectorFT$105,937$15,354$121,291

Board Members and Trustees

NameTitle
Bob ZieglerChair
Drew GerdesVice Chair
Angie SchillerDirector
Barbra KozisekDirector
Gretchen JamesonDirector
Kelly LamkinDirector
Mike SchiemannDirector
Tom WregeDirector
Christy WoodSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$217,288
Program Service Revenue
$237,272
Investment Income
$5,448
Other Revenue
$2,500
All Other Contributions
$35,911
Change in Net Assets
$-129,914
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$311,380
Salaries, Compensation, and Employee Benefits$280,542
Total Fundraising Expense$43,126
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$133,975$7,410-$141,385
Current Officers, Directors, Trustees, and Key Employees$94,277$23,569$20,796$138,642
Other Salaries and Wages$85,716$22,811$20,049$128,576
Fees for Services Accounting$12,393$33,154-$45,547
Information Technology$27,707$4,033-$31,740
Fees for Services Other$8,408$22,495-$30,903
All Other Expenses$19,352$2-$19,354
Office Expenses$5,432$13,100$141$18,673
Other Employee Benefits$7,685$2,128$1,892$11,705
Insurance$2,861$3,583-$6,444
Other Expenses$630$4,310-$4,310
Depreciation Depletion$2,037$1,399-$3,436
Payroll Taxes$1,090$281$248$1,619
Grants to Domestic Orgs$500--$500
Total Functional Expenses$402,063$147,233$43,126$592,422
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
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 990 is distributed to all members of the governing board and reviewed prior to the form being issued.”

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

“The board members are required to sign the forms and they are reviewed annually.”

Form 990, Part VI, Section B, Line 15

“The board reviews and approves all compensation.”

Form 990, Part VI, Section C, Line 19

“It is available upon request.”

Filing and Contact Details

Filer

Filer Name
Lutheran Education Association
EIN
36-2496650
Phone
7082093343
Address
7400 AUGUSTA ST, RIVER FOREST, IL 60305

Signing Officer

Name
Jonathan C Laabs
Title
Executive Director
Phone
7082093343
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan C Laabs
Formed
1961
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
50

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
200 W ADAMS STREET STE 2015, CHICAGO, IL 60606
Preparer
Melanie Mcpeak
Phone
3123462191
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of assets held by others 3,793.”

Financial Statement Notes

PART V, LINE 4:

“Distributions can be made for the following purposes: to conduct original research relating to lutheran educators and lutheran education. To support lutheran education research conducted through other means to develop new ideas for programs that move lea towards its vision and mission. To implement specific new programs.”

PART X, LINE 2:

“Lea is exempt from federal and state income tax, and contributions by the public are deductible for income tax purposes. However, it does engage in an activity subject to unrelated business income tax ("ubit"). This activity consists of advertising revenue earned in conjunction with a publication. There was no ubit for the years ended june 30, 2024 and 2023. Lea has evaluated the tax positions taken for all open tax years. Currently, the returns for the prior three fiscal years are open and subject to examination by the internal revenue service; however, lea is not currently under audit; nor have they been contacted by this jurisdiction. Based on the evaluation of lea's tax positions, management believes all positions would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the years ended june 30, 2024 and 2023.”

Raw XML AppendixShowing 400 of 449 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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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0LUTHERAN EDUCATION ASSOCIATION LINKS, EQUIPS, AND AFFIRMS EDUCATORS AND WORKERS IN MINISTRY FOR THE PURPOSE OF BUILDING UP THE BODY OF CHRIST.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0291336
IRS990/NetAssetsOrFundBalancesEOYAmt0165215
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0212994
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0104803
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/FundraisingAmt0141
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013100
IRS990/OfficeExpensesGrp/ProgramServicesAmt05432
IRS990/OfficeExpensesGrp/TotalAmt018673
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049934
IRS990/OtherAssetsTotalGrp/EOYAmt053727
IRS990/OtherChangesInNetAssetsAmt03793
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01892
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02128
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07685
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011705
IRS990/OtherExpensesGrp/Desc0EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc1PUBLIC INFORMATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08958
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14310
IRS990/OtherExpensesGrp/ProgramServicesAmt0630
IRS990/OtherExpensesGrp/TotalAmt09588
IRS990/OtherExpensesGrp/TotalAmt14310
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02500
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt02500
IRS990/OtherRevenueTotalAmt02500
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt020049
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022811
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt085716
IRS990/OtherSalariesAndWagesGrp/TotalAmt0128576
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0248
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0281
IRS990/PayrollTaxesGrp/ProgramServicesAmt01090
IRS990/PayrollTaxesGrp/TotalAmt01619
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034070
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055648
IRS990/PrincipalOfficerNm0JONATHAN C LAABS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATION AND EXHIB
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0237272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0237272
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY AND LIASON: ACTIVITIES AND EXPENSES FOR ADVOCACY ON ISSUES OF IMPORTANCE TO LUTHERAN EDUCATION AND EDUCATORS. ACTIVITIES AND EXPENSES FOR DEVELOPING AND MAINTAINING RELATIONSHIPS WITH THE LUTHERAN CHURCH AND RELATED ORGANIZATIONS AND THE BROADER EDUCATIONAL COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt064629
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0304892
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0500
IRS990/PYInvestmentIncomeAmt040
IRS990/PYOtherExpensesAmt0952522
IRS990/PYOtherRevenueAmt016200
IRS990/PYProgramServiceRevenueAmt01450501
IRS990/PYRevenuesLessExpensesAmt0501259
IRS990/PYSalariesCompEmpBnftPaidAmt0317352
IRS990/PYTotalExpensesAmt01270374
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01771633
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-129914
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0237272
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0424
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0106854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0217288
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0304892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0328391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0260363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0309315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01420249
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05448
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0391
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0133
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06032
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03307929
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99580
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt01420249
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0217288
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0304892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0328391
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0260363
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0309315
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01420249
IRS990ScheduleA/TotalSupportAmt01426281
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/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt052345
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01382
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt053727
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt052345
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt052345
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt052070
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0275
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt052345
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt052070
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt052070
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt052070
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt052070
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt053727
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02266
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032235
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034501
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTIONS CAN BE MADE FOR THE FOLLOWING PURPOSES: TO CONDUCT ORIGINAL RESEARCH RELATING TO LUTHERAN EDUCATORS AND LUTHERAN EDUCATION. TO SUPPORT LUTHERAN EDUCATION RESEARCH CONDUCTED THROUGH OTHER MEANS TO DEVELOP NEW IDEAS FOR PROGRAMS THAT MOVE LEA TOWARDS ITS VISION AND MISSION. TO IMPLEMENT SPECIFIC NEW PROGRAMS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LEA IS EXEMPT FROM FEDERAL AND STATE INCOME TAX, AND CONTRIBUTIONS BY THE PUBLIC ARE DEDUCTIBLE FOR INCOME TAX PURPOSES. HOWEVER, IT DOES ENGAGE IN AN ACTIVITY SUBJECT TO UNRELATED BUSINESS INCOME TAX ("UBIT"). THIS ACTIVITY CONSISTS OF ADVERTISING REVENUE EARNED IN CONJUNCTION WITH A PUBLICATION. THERE WAS NO UBIT FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. LEA HAS EVALUATED THE TAX POSITIONS TAKEN FOR ALL OPEN TAX YEARS. CURRENTLY, THE RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE; HOWEVER, LEA IS NOT CURRENTLY UNDER AUDIT; NOR HAVE THEY BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF LEA'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED JUNE 30, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02266
IRS990ScheduleD/TotalBookValueOtherAssetsAmt053727
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS DISTRIBUTED TO ALL MEMBERS OF THE GOVERNING BOARD AND REVIEWED PRIOR TO THE FORM BEING ISSUED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ARE REQUIRED TO SIGN THE FORMS AND THEY ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES ALL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IT IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN VALUE OF ASSETS HELD BY OTHERS 3,793.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0442223
IRS990/TotalAssetsEOYAmt0366083
IRS990/TotalAssetsGrp/BOYAmt0442223
IRS990/TotalAssetsGrp/EOYAmt0366083
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0217288
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt043126
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147233
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0402063
IRS990/TotalFunctionalExpensesGrp/TotalAmt0592422
IRS990/TotalGrossUBIAmt02500
IRS990/TotalLiabilitiesBOYAmt0150887
IRS990/TotalLiabilitiesEOYAmt0200868
IRS990/TotalLiabilitiesGrp/BOYAmt0150887
IRS990/TotalLiabilitiesGrp/EOYAmt0200868
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0291336
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165215
IRS990/TotalOtherCompensationAmt015354
IRS990/TotalProgramServiceExpensesAmt0402063
IRS990/TotalProgramServiceRevenueAmt0237272

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