Civic Intelligence

Lutherans Concernednorth America

990 • Fiscal year 2019 • EIN 36-3209636

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 16, 2019

PO Box 8070Saint Paul, MN 55108

(651) 665-0861

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.08x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$95,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 43.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

12th percentile

-40%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Revenue Growth

14th percentile

-38%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2019

Assets

Down

$118,153

Down $210,802 (-64%) from 2017

Net Assets

Down

$101,350

Down $195,539 (-66%) from 2017

Liabilities

Down

$16,803

Down $15,263 (-48%) from 2017

Revenue

Down

$220,627

Down $357,623 (-62%) from 2017

Expenses

Down

$292,678

Down $42,396 (-13%) from 2017

Net Income

Down

-$72,051

Down $315,227 (-130%) from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2015: $163,109Liabilities 2015: $91,364Net Assets 2015: $71,7452015Assets 2016: $130,060Liabilities 2016: $68,431Net Assets 2016: $61,6292016Assets 2017: $328,955Liabilities 2017: $32,066Net Assets 2017: $296,8892017Assets 2019: $118,153Liabilities 2019: $16,803Net Assets 2019: $101,3502019Assets 2020: $125,453Liabilities 2020: $73,099Net Assets 2020: $52,3542020Assets 2021: $196,520Liabilities 2021: $38,422Net Assets 2021: $158,0982021Assets 2022: $225,379Liabilities 2022: $7,089Net Assets 2022: $218,2902022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2019

Assets$118,153
Liabilities$16,803
Net Assets$101,350

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $359,473Expenses 2015: $469,372Net Income 2015: -$109,8992015Revenue 2016: $387,365Expenses 2016: $394,291Net Income 2016: -$6,9262016Revenue 2017: $578,250Expenses 2017: $335,074Net Income 2017: $243,1762017Revenue 2019: $220,627Expenses 2019: $292,678Net Income 2019: -$72,0512019Revenue 2020: $214,364Expenses 2020: $255,577Net Income 2020: -$41,2132020Revenue 2021: $348,659Expenses 2021: $254,201Net Income 2021: $94,4582021Revenue 2022: $329,041Expenses 2022: $263,820Net Income 2022: $65,2212022Revenue 2023: $406,213Expenses 2023: $313,235Net Income 2023: $92,9782023

Highlighted filing

2019

Revenue$220,627
Expenses$292,678
Net Income-$72,051
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 16, 2019
Return Version
2018v3.1
Gross Receipts
$229,506
Mission and Program Overview

Mission

Lutherans concerned north america dba reconcilingworks: lutherans for full participation advocates, inspires and organizes for the welcome, inclusion and celebration of lesbian, gay, bisexual, transgender and queer (lgbtq) identities in the lutheran communion of the united states and canada.

Provide support, education and advocacy for people of all sexual orientations and gender identities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,927$35,073▼ $65,854
Cash and Non-Interest-Bearing Accounts$6,604$11,359▲ $4,755
Land, Buildings, and Equipment, Net$1,160--
Investments in Publicly Traded Securities$828$847▲ $19
Total Assets$179,606$118,153▼ $61,453
Other Assets Total$70,087$70,874▲ $787
Liabilities
Accounts Payable and Accrued Expenses$6,205$16,803▲ $10,598
Total Liabilities$6,205$16,803▲ $10,598
Net Assets / Fund Balance
Unrestricted Net Assets$173,401$101,350▼ $72,051
Total Net Assets Fund Balance$173,401$101,350▼ $72,051
Total Liabilities and Net Assets / Fund Balance$179,606$118,153▼ $61,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$30,258$30,258
Other Assets Org$24,671--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$44,485-▲ $1,718--
2016$39,268-▲ $5,217--
2015$41,621-▼ $2,353--
2014$43,259-▼ $1,638--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Aurbey ThonvoldExecutive DiFT$95,000$95,000

Board Members and Trustees

NameTitle
Mike CrandallCo-chair
Ellen TaubeBoard Member
Jason CliftonBoard Member
Jennifer StrunkBoard Member
Lenard DuncanBoard Member
Merton SpencerDirector
Dr Marge CharmoliBisexual Rep
Herman CageTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$194,312
Program Service Revenue
$22,321
Investment Income
$971
Other Revenue
$3,023
All Other Contributions
$194,312
Change in Net Assets
$-72,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,436
Other Expenses$132,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$65,000$30,000-$95,000
Other Salaries and Wages$24,056$24,057-$48,113
Office Expenses$27,321$7,892-$35,213
Fees for Services Accounting-$25,999-$25,999
Travel$22,636--$22,636
Payroll Taxes$11,502$5,821-$17,323
Occupancy-$4,856-$4,856
Insurance-$4,027-$4,027
Other Expenses$2,930--$2,930
Interest-$1,677-$1,677
Advertising$1,466--$1,466
Depreciation Depletion$1,160--$1,160
Total Functional Expenses$188,349$104,329$0$292,678
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
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, Page 6, Part VI, Line 6

The members elect the directors of the governing board.

Form 990, Page 6, Part VI, Line 7A

The members elect the directors of the governing board.

Form 990, Page 6, Part VI, Line 11B

After review by the executive director, the 990 is emailed to the board for their review. After sufficient time for review by the board the 990 is filed.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy is distributed and forms are completed on an annual basis.

Form 990, Page 6, Part VI, Line 15A

The board of directors approved the salaries and used the biennial minnesota council of nonprofits' salary and benefits survey results to get ranges, etc. For compensation levels.

Form 990, Page 6, Part VI, Line 15B

The board of directors approved the salaries and used the biennial minnesota council of nonprofits' salary and benefits survey results to get ranges, etc. For compensation levels.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Lutherans Concernednorth America
EIN
36-3209636
Phone
6516650861
Address
PO BOX 8070, SAINT PAUL, MN 55108
Doing Business As
Reconcilingworks

Signing Officer

Name
Aurbey Thonvold
Title
Executive Director
Phone
6516650861
Signed
2019-12-16

Organization Details

Principal Officer
Aurbey Thonvold
Formed
1974
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
100

Preparer

Firm
Nuance Financial
Address
17850 KENWOOD TRL STE 214, LAKEVILLE, MN 55044-7035
Preparer
Nicholas D Meester CPA
Phone
9528927723
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Lutherans concerned north america dba reconcilingworks: lutherans for full participation advocates, inspires and organizes for the welcome, inclusion and celebration of lesbian, gay, bisexual, transgender and queer (lgbtq) identities in the lutheran communion of the united states and canada.

Form 990, Page 2, Part III, Line 4A

Reconciling in christ (ric) program: working directly with lutheran congregations, synods, colleges, seminaries and organizations to provide outreach, education, and advocacy for lesbian, gay, bisexual, transgender, and queer (lgbtq) people and their families in the lutheran church through resources, training and accompaniment focused on creating pathways to welcome, inclusion and celebration of lgbtq identities within the lutheran communion. Since the beginning of the reconciling in christ program in 1983, reconciliingworks has engaged thousands of lutherans changing hearts and minds. The ric program has seen a growth of participating communities by 49% over the last thirty months. There are 704 lutheran communities (as of this filing) partnered with reconcilingworks as ric settings. Each community follows a three step process to become a ric setting. Step one: settings must discern using resources, trainings and conversation guides how best to move their community through a journey of welcome to lgbtq people and their families. This process is tailored to meet the needs of each community. Step two: the community will write a specific statement of welcome to the lgbtq community. This statement will be voted on by the congregation or a council/board. Step three: the faith communities submit a free online profile survey to become an registered ric setting. The ric program is changing and saving lives of lgbtq people across the us and canada. Currently 75% of ric congregations report having lgbtq parents with children attending worship; nearly 50% engage in conversation about lgbtq identities with the young people of their community; 83% of communities perform same gender wedding services; and 45% of ric communities employ openly lgbtq persons. Over the last 24 months, reconcilingworks worked diligently to create updated, redesigned, and new educational resources that have been made easily accessible on the organization's webpage. The resources currently offered have all been updated using modern design techniques, recent scholarship, theology and language around lgbtq identities. Building an inclusive church trainings provide the bedrock of knowledge for communities to join the reconciling in christ program. These trainings are offered on a sliding scale fee of 100 - 25. Reconcilingworks staff and some volunteers are trained on the principles of this training and have been able to increase the number of training's offered around the country. These trainings are reaching more people than ever before and have become a stable source of program service revenue for the organization. This work is accomplished in part by 10 volunteer regional coordinators, 3 office volunteers and a 3 person central staff. This staff and volunteer team is supported by a year on year increase in support from individual members of lutheran communities, an increase in ric congregational support, and several granters funding specific initiatives.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUTHERANS CONCERNED NORTH AMERICA DBA RECONCILINGWORKS: LUTHERANS FOR FULL PARTICIPATION ADVOCATES, INSPIRES AND ORGANIZES FOR THE WELCOME, INCLUSION AND CELEBRATION OF LESBIAN, GAY, BISEXUAL, TRANSGENDER AND QUEER (LGBTQ) IDENTITIES IN THE LUTHERAN COMMUNION OF THE UNITED STATES AND CANADA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RECONCILING IN CHRIST (RIC) PROGRAM: WORKING DIRECTLY WITH LUTHERAN CONGREGATIONS, SYNODS, COLLEGES, SEMINARIES AND ORGANIZATIONS TO PROVIDE OUTREACH, EDUCATION, AND ADVOCACY FOR LESBIAN, GAY, BISEXUAL, TRANSGENDER, AND QUEER (LGBTQ) PEOPLE AND THEIR FAMILIES IN THE LUTHERAN CHURCH THROUGH RESOURCES, TRAINING AND ACCOMPANIMENT FOCUSED ON CREATING PATHWAYS TO WELCOME, INCLUSION AND CELEBRATION OF LGBTQ IDENTITIES WITHIN THE LUTHERAN COMMUNION. SINCE THE BEGINNING OF THE RECONCILING IN CHRIST PROGRAM IN 1983, RECONCILIINGWORKS HAS ENGAGED THOUSANDS OF LUTHERANS CHANGING HEARTS AND MINDS. THE RIC PROGRAM HAS SEEN A GROWTH OF PARTICIPATING COMMUNITIES BY 49% OVER THE LAST THIRTY MONTHS. THERE ARE 704 LUTHERAN COMMUNITIES (AS OF THIS FILING) PARTNERED WITH RECONCILINGWORKS AS RIC SETTINGS. EACH COMMUNITY FOLLOWS A THREE STEP PROCESS TO BECOME A RIC SETTING. STEP ONE: SETTINGS MUST DISCERN USING RESOURCES, TRAININGS AND CONVERSATION GUIDES HOW BEST TO MOVE THEIR COMMUNITY THROUGH A JOURNEY OF WELCOME TO LGBTQ PEOPLE AND THEIR FAMILIES. THIS PROCESS IS TAILORED TO MEET THE NEEDS OF EACH COMMUNITY. STEP TWO: THE COMMUNITY WILL WRITE A SPECIFIC STATEMENT OF WELCOME TO THE LGBTQ COMMUNITY. THIS STATEMENT WILL BE VOTED ON BY THE CONGREGATION OR A COUNCIL/BOARD. STEP THREE: THE FAITH COMMUNITIES SUBMIT A FREE ONLINE PROFILE SURVEY TO BECOME AN REGISTERED RIC SETTING. THE RIC PROGRAM IS CHANGING AND SAVING LIVES OF LGBTQ PEOPLE ACROSS THE US AND CANADA. CURRENTLY 75% OF RIC CONGREGATIONS REPORT HAVING LGBTQ PARENTS WITH CHILDREN ATTENDING WORSHIP; NEARLY 50% ENGAGE IN CONVERSATION ABOUT LGBTQ IDENTITIES WITH THE YOUNG PEOPLE OF THEIR COMMUNITY; 83% OF COMMUNITIES PERFORM SAME GENDER WEDDING SERVICES; AND 45% OF RIC COMMUNITIES EMPLOY OPENLY LGBTQ PERSONS. OVER THE LAST 24 MONTHS, RECONCILINGWORKS WORKED DILIGENTLY TO CREATE UPDATED, REDESIGNED, AND NEW EDUCATIONAL RESOURCES THAT HAVE BEEN MADE EASILY ACCESSIBLE ON THE ORGANIZATION'S WEBPAGE. THE RESOURCES CURRENTLY OFFERED HAVE ALL BEEN UPDATED USING MODERN DESIGN TECHNIQUES, RECENT SCHOLARSHIP, THEOLOGY AND LANGUAGE AROUND LGBTQ IDENTITIES. BUILDING AN INCLUSIVE CHURCH TRAININGS PROVIDE THE BEDROCK OF KNOWLEDGE FOR COMMUNITIES TO JOIN THE RECONCILING IN CHRIST PROGRAM. THESE TRAININGS ARE OFFERED ON A SLIDING SCALE FEE OF 100 - 25. RECONCILINGWORKS STAFF AND SOME VOLUNTEERS ARE TRAINED ON THE PRINCIPLES OF THIS TRAINING AND HAVE BEEN ABLE TO INCREASE THE NUMBER OF TRAINING'S OFFERED AROUND THE COUNTRY. THESE TRAININGS ARE REACHING MORE PEOPLE THAN EVER BEFORE AND HAVE BECOME A STABLE SOURCE OF PROGRAM SERVICE REVENUE FOR THE ORGANIZATION. THIS WORK IS ACCOMPLISHED IN PART BY 10 VOLUNTEER REGIONAL COORDINATORS, 3 OFFICE VOLUNTEERS AND A 3 PERSON CENTRAL STAFF. THIS STAFF AND VOLUNTEER TEAM IS SUPPORTED BY A YEAR ON YEAR INCREASE IN SUPPORT FROM INDIVIDUAL MEMBERS OF LUTHERAN COMMUNITIES, AN INCREASE IN RIC CONGREGATIONAL SUPPORT, AND SEVERAL GRANTERS FUNDING SPECIFIC INITIATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE DIRECTORS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS ELECT THE DIRECTORS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AFTER REVIEW BY THE EXECUTIVE DIRECTOR, THE 990 IS EMAILED TO THE BOARD FOR THEIR REVIEW. AFTER SUFFICIENT TIME FOR REVIEW BY THE BOARD THE 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONFLICT OF INTEREST POLICY IS DISTRIBUTED AND FORMS ARE COMPLETED ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS APPROVED THE SALARIES AND USED THE BIENNIAL MINNESOTA COUNCIL OF NONPROFITS' SALARY AND BENEFITS SURVEY RESULTS TO GET RANGES, ETC. FOR COMPENSATION LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD OF DIRECTORS APPROVED THE SALARIES AND USED THE BIENNIAL MINNESOTA COUNCIL OF NONPROFITS' SALARY AND BENEFITS SURVEY RESULTS TO GET RANGES, ETC. FOR COMPENSATION LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0AURBEY THONVOLD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06516650861

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