Civic Intelligence

Chicagoland Lutheran Educational Foundation

990 • Fiscal year 2018 • EIN 36-3922804

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 25, 2019

861 S Church RdBensenville, IL 60106

(630) 595-9310

Siviq Scores

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

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.09x

Higher debt load relative to revenue than 34% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$185,699

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

87th percentile

27%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-5.4%

Faster revenue growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,628,719

Up $970,082 (+27%) from 2017

Net Assets

Up

$4,179,357

Up $854,164 (+26%) from 2017

Liabilities

Up

$449,362

Up $115,918 (+35%) from 2017

Revenue

Down

$5,284,799

Down $299,489 (-5.4%) from 2017

Expenses

Down

$4,447,211

Down $689,672 (-13%) from 2017

Net Income

Up

$837,588

Up $390,183 (+87%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,087,383Liabilities 2011: $462,974Net Assets 2011: $624,4092011Assets 2013: $649,520Liabilities 2013: $31,923Net Assets 2013: $617,5972013Assets 2015: $2,302,527Liabilities 2015: $33,465Net Assets 2015: $2,269,0622015Assets 2016: $2,937,910Liabilities 2016: $113,513Net Assets 2016: $2,824,3972016Assets 2017: $3,658,637Liabilities 2017: $333,444Net Assets 2017: $3,325,1932017Assets 2018: $4,628,719Liabilities 2018: $449,362Net Assets 2018: $4,179,3572018Assets 2019: $4,813,765Liabilities 2019: $347,960Net Assets 2019: $4,465,8052019Assets 2021: $5,762,621Liabilities 2021: $134,743Net Assets 2021: $5,627,8782021Assets 2022: $5,278,143Liabilities 2022: $107,724Net Assets 2022: $5,170,4192022Assets 2023: $5,428,366Liabilities 2023: $212,466Net Assets 2023: $5,215,9002023Assets 2024: $5,797,910Liabilities 2024: $462,719Net Assets 2024: $5,335,1912024Assets 2025: $6,106,718Liabilities 2025: $396,077Net Assets 2025: $5,710,6412025

Highlighted filing

2018

Assets$4,628,719
Liabilities$449,362
Net Assets$4,179,357

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,230,2602011Expenses 2013: $1,554,5922013Revenue 2015: $4,311,607Expenses 2015: $3,064,022Net Income 2015: $1,247,5852015Revenue 2016: $4,236,648Expenses 2016: $3,653,903Net Income 2016: $582,7452016Revenue 2017: $5,584,288Expenses 2017: $5,136,883Net Income 2017: $447,4052017Revenue 2018: $5,284,799Expenses 2018: $4,447,211Net Income 2018: $837,5882018Revenue 2019: $4,674,830Expenses 2019: $4,396,724Net Income 2019: $278,1062019Revenue 2021: $5,074,453Expenses 2021: $4,642,791Net Income 2021: $431,6622021Revenue 2022: $4,186,376Expenses 2022: $4,403,247Net Income 2022: -$216,8712022Revenue 2023: $4,708,065Expenses 2023: $4,768,620Net Income 2023: -$60,5552023Revenue 2024: $5,026,954Expenses 2024: $5,022,890Net Income 2024: $4,0642024Revenue 2025: $4,866,014Expenses 2025: $4,605,320Net Income 2025: $260,6942025

Highlighted filing

2018

Revenue$5,284,799
Expenses$4,447,211
Net Income$837,588
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 25, 2019
Return Version
2017v2.3
Gross Receipts
$5,374,624
Mission and Program Overview

Mission

The mission of chicagoland lutheran educational foundation is to empower urban lutheran schools to deliver innovative, quality education in a christian environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,978,896$3,904,806▲ $925,910
Investments in Publicly Traded Securities$571,562$615,210▲ $43,648
Other Notes and Loans Receivable, Net$41,500--
Pledges and Grants Receivable$15,200$39,750▲ $24,550
Accounts Receivable$33,298$23,621▼ $9,677
Land, Buildings, and Equipment, Net$15,726$13,034▼ $2,692
Total Assets$3,658,637$4,628,719▲ $970,082
Other Assets Total$2,455$32,298▲ $29,843
Liabilities
Grants Payable$281,095$382,274▲ $101,179
Other Liabilities$47,136$58,132▲ $10,996
Accounts Payable and Accrued Expenses$5,213$8,956▲ $3,743
Total Liabilities$333,444$449,362▲ $115,918
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,250,973$2,907,490▲ $656,517
Unrestricted Net Assets$894,220$1,091,867▲ $197,647
Permanently Rstr Net Assets$180,000$180,000→ $0
Total Net Assets Fund Balance$3,325,193$4,179,357▲ $854,164
Total Liabilities and Net Assets / Fund Balance$3,658,637$4,628,719▲ $970,082

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,193$17,879$20,072
Leasehold Improvements$10,841$677$11,518

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$571,562-▲ $50,543-$615,210
2016$504,264-▲ $76,946-$571,562
2015$513,580-▼ $1,283-$504,264
2014$514,161-▲ $7,194-$513,580
2013$442,807-▲ $77,074-$514,161
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janet KlotzExecutive DiFT$158,519$27,180$185,699
Janet KlotzExecutive Director-$158,519$27,180$185,699

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Davidoff LLCConsulting125 S CLARK ST 17TH FLOOR, Chicago, IL 60603$368,822
AqueityTech Support400 E 22ND ST STE C, Lombard, IL 60148$216,272
Holman & Nachtwey CoRepairs6321 N CENTRAL AVE, Chicago, IL 60646$129,585
Concordia UniversityProfdevelopment7400 AUGUSTA ST, River Forest, IL 60305$112,593
Life Spring Network INCProgram Service2189 W BOWLER ST, Chicago, IL 60612$110,821
Revenue and Support

Revenue Composition

Contributions and Grants
$5,089,709
Program Service Revenue
$220,491
Investment Income
$37,499
Other Revenue
$-62,900
All Other Contributions
$4,920,933
Change in Net Assets
$837,588

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$1,551,733Public Trade Price
Other Non Cash Contri Table115$18,931Face Value or Sale Value
Total Noncash Contributions120$1,570,664-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,374,624
Revenue Not Reported on Financial Statements
$-89,825
Revenue Not Reported on Form 990
$16,576
Other Revenue Adjustments
$-89,825
Total Revenue per Audited Statements
$5,391,200
Total Revenue per Form 990
$5,284,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,391,394
Other Expenses$1,516,448
Salaries, Compensation, and Employee Benefits$539,369
Total Fundraising Expense$125,852
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,391,394--$2,391,394
Other Salaries and Wages$204,859$62,187$17,851$284,897
Current Officers, Directors, Trustees, and Key Employees$95,502$46,026$28,347$169,875
All Other Expenses$109,733$9,540$15,243$134,516
Other Expenses$92,375$9,996$28,530$92,375
Other Employee Benefits$34,656$13,440$6,578$54,674
Information Technology$23,436$30,276$927$54,639
Office Expenses$9,021$15,645$16,519$41,185
Payroll Taxes$19,208$7,509$3,206$29,923
Conferences and Meetings$4,515$6,809$3,090$14,414
Fees for Services Accounting-$9,500-$9,500
Insurance$2,081$6,420$347$8,848
Fees for Services Management--$4,026$4,026
Occupancy$900$1,800$900$3,600
Depreciation Depletion$1,729$675$288$2,692
Fees for Services Legal-$48-$48
Total Functional Expenses$4,101,488$219,871$125,852$4,447,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,447,211
Total Expenses per Audited Statements$4,447,211
Total Expenses per Form 990$4,447,211
International Activity

Grant and Assistance Recipients

Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$89,825
Fundraising Gross Income$26,925
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scholarship Din$195,701$26,925$45,035$-18,110
Total Events$195,701$26,925$89,825$-62,900
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$56,229
Deposits$1,861
Credit Card Payable$42
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Conflict-of-interest policy
No
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 2

Kelley christopher schueler jay christopher board member chairman daugther/father

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

Board of directors review

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

YES

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Chicagoland Lutheran Educational
EIN
36-3922804
Phone
6305959310
Address
861 S CHURCH RD, BENSENVILLE, IL 60106

Signing Officer

Name
Janet Klotz
Title
Executive Director
Phone
6305959310
Signed
2019-02-25

Organization Details

Principal Officer
Janet Klotz
Formed
1993
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
0
Employees
9
Volunteers
25

Preparer

Firm
Callero & Callerollp
Address
7800 N MILWAUKEE AVE, NILES, IL 60714-3124
Preparer
Christopher a Murschel
Phone
8479662040
Supplemental Narrative

Additional Explanations

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

Grants to chicago area elementary and secondary schools in furtherance of lutheran education and upkeep of those facilities. Assistance in upgrading services provided by these schools.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Scholarship dinner expenses included on 990 part 1 line 11 -89,825

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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/Form990PartVIISectionAGrp/TitleTxt11CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
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IRS990/MissionDesc0THE MISSION OF CHICAGOLAND LUTHERAN EDUCATIONAL FOUNDATION IS TO EMPOWER URBAN LUTHERAN SCHOOLS TO DELIVER INNOVATIVE, QUALITY EDUCATION IN A CHRISTIAN ENVIRONMENT.
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IRS990/OtherExpensesGrp/Desc0PATHWAYS TO EXCELLENCE
IRS990/OtherExpensesGrp/Desc1CONSULTANTS & CONTRACTORS
IRS990/OtherExpensesGrp/Desc2SPECIAL EDUCATION
IRS990/OtherExpensesGrp/Desc3LUKE CHURCH RENEWAL
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LUTHERAN URBAN KINGDOM EXPANSION (LUKE) UBRAN MINISTRY RENEWAL INITIATIVE WORKS TO REVITALIZE EXISTING CHURCH CONGREGATIONS AND CREATE NEW MISSIONAL MINISTRIES IN THE CHICAGO AREA
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE PATHWAYS TO EXCELLENCE LEADERSHIP TRAINING PROGRAM FOR CLEF PRINCIPALS AND TEACHERS IS DESIGNED TO BUILD THE SCHOOL MANAGEMENT, CLASSROOM MANAGEMENT AND LEADERSHIP SKILLS NECESSARY TO FOSTER AND MAINTAIN SUSTAINABLE, HIGH-QUALITY LUTHERAN EDUCATIONAL ENVIRONMENTS. THE PATHWAYS PROGRAM FOCUSES ON THREE MAJOR INITIATIVES: STRATEGIC STRENGTH & MANAGEMENT, EDUCATIONAL BEST PRACTICES, AND LEADERSHIP & INTERPERSONAL EMPOWERMENT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0GRANTS TO CHICAGO AREA ELEMENTARY AND SECONDARY SCHOOLS IN FURTHERANCE OF LUTHERAN EDUCATION AND UPKEEP OF THOSE FACILITIES. ASSISTANCE IN UPGRADING SERVICES PROVIDED BY THESE SCHOOLS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SERVICE REVENUE & EVENTS 429,936 DONATED SERVICES 92,869
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01877652

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