Civic Intelligence

Lutheran Heritage Foundation

EIN 38-3106702 • 501(c)3 • Macomb, MI

Profile

To translate, publish, distribute, and introduce historic lutheran books and materials primarily used in the training of pastors, teachers, and lay leaders.

51474 Romeo Plank RdMacomb, MI 48042

www.lhfmissions.org

Siviq Scores

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

Liabilities / Assets

16th percentile

0.00x

Higher debt load relative to assets than 16% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

-0.4%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

19%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$9,466,585

Down $38,199 (-0.4%) from 2023

Liabilities

Down

$42,773

Down $141,810 (-77%) from 2023

Net Assets

Up

$9,423,812

Up $103,611 (+1.1%) from 2023

Revenue

Up

$3,043,559

Up $477,724 (+19%) from 2023

Expenses

Down

$3,441,544

Down $209,739 (-5.7%) from 2023

Net Income

Up

-$397,985

Up $687,463 (+63%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $4,852,608Liabilities 2011: $10,314Net Assets 2011: $4,842,2942011Assets 2012: $4,949,351Liabilities 2012: $5,256Net Assets 2012: $4,944,0952012Assets 2013: $4,862,090Liabilities 2013: $28,866Net Assets 2013: $4,833,2242013Assets 2014: $6,221,138Liabilities 2014: $11,389Net Assets 2014: $6,209,7492014Assets 2015: $6,138,442Liabilities 2015: $8,251Net Assets 2015: $6,130,1912015Assets 2016: $6,076,571Liabilities 2016: $24,084Net Assets 2016: $6,052,4872016Assets 2017: $6,019,268Liabilities 2017: $198,658Net Assets 2017: $5,820,6102017Assets 2018: $5,668,922Liabilities 2018: $13,473Net Assets 2018: $5,655,4492018Assets 2019: $5,950,655Liabilities 2019: $40,442Net Assets 2019: $5,910,2132019Assets 2020: $5,846,048Liabilities 2020: $174,595Net Assets 2020: $5,671,4532020Assets 2021: $9,784,272Liabilities 2021: $8,612Net Assets 2021: $9,775,6602021Assets 2022: $9,524,409Liabilities 2022: $10,189Net Assets 2022: $9,514,2202022Assets 2023: $9,504,784Liabilities 2023: $184,583Net Assets 2023: $9,320,2012023Assets 2024: $9,466,585Liabilities 2024: $42,773Net Assets 2024: $9,423,8122024

Highlighted filing

2024

Assets$9,466,585
Liabilities$42,773
Net Assets$9,423,812

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,836,375Expenses 2011: $1,590,927Net Income 2011: $245,4482011Revenue 2012: $1,807,224Expenses 2012: $1,709,058Net Income 2012: $98,1662012Revenue 2013: $1,555,063Expenses 2013: $1,667,084Net Income 2013: -$112,0212013Revenue 2014: $3,225,759Expenses 2014: $1,855,705Net Income 2014: $1,370,0542014Revenue 2015: $1,953,908Expenses 2015: $2,020,876Net Income 2015: -$66,9682015Revenue 2016: $1,767,589Expenses 2016: $1,866,140Net Income 2016: -$98,5512016Revenue 2017: $2,014,380Expenses 2017: $2,309,004Net Income 2017: -$294,6242017Revenue 2018: $2,396,701Expenses 2018: $2,495,864Net Income 2018: -$99,1632018Revenue 2019: $2,628,126Expenses 2019: $2,497,199Net Income 2019: $130,9272019Revenue 2020: $2,048,265Expenses 2020: $2,375,862Net Income 2020: -$327,5972020Revenue 2021: $6,556,618Expenses 2021: $2,504,784Net Income 2021: $4,051,8342021Revenue 2022: $2,841,175Expenses 2022: $2,683,021Net Income 2022: $158,1542022Revenue 2023: $2,565,835Expenses 2023: $3,651,283Net Income 2023: -$1,085,4482023Revenue 2024: $3,043,559Expenses 2024: $3,441,544Net Income 2024: -$397,9852024

Highlighted filing

2024

Revenue$3,043,559
Expenses$3,441,544
Net Income-$397,985

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.47$0.04$9.42$3.04$3.44$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.50$0.18$9.32$2.57$3.65$1.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.52$0.01$9.51$2.84$2.68$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.78$0.01$9.78$6.56$2.50$4.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.85$0.17$5.67$2.05$2.38$0.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$0.04$5.91$2.63$2.50$0.13
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.01$5.66$2.40$2.50$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$0.20$5.82$2.01$2.31$0.29
2016Summary only. Only limited summary data is available for this year.$6.08$0.02$6.05$1.77$1.87$0.10
2015Summary only. Only limited summary data is available for this year.$6.14$0.01$6.13$1.95$2.02$0.07
2014Summary only. Only limited summary data is available for this year.$6.22$0.01$6.21$3.23$1.86$1.37
2013Summary only. Only limited summary data is available for this year.$4.86$0.03$4.83$1.56$1.67$0.11
2012Summary only. Only limited summary data is available for this year.$4.95$0.01$4.94$1.81$1.71$0.10
2011Summary only. Only limited summary data is available for this year.$4.85$0.01$4.84$1.84$1.59$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 17, 2025
Return Version
2024v5.0
Gross Receipts
$3,953,424
Mission and Program Overview

Mission

To translate, publish, distribute, and introduce historic lutheran books and materials primarily used in the training of pastors, teachers, and lay leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,479,720$1,421,854▼ $57,866
Cash and Non-Interest-Bearing Accounts$816,441$1,066,098▲ $249,657
Savings and Temporary Cash Investments$279,808$178,109▼ $101,699
Pledges and Grants Receivable$19,000$114,718▲ $95,718
Prepaid Expenses and Deferred Charges$31,787$23,732▼ $8,055
Total Assets$9,504,784$9,466,585▼ $38,199
Other Assets Total$6,878,028$6,662,074▼ $215,954
Liabilities
Accounts Payable and Accrued Expenses$184,583$42,773▼ $141,810
Total Liabilities$184,583$42,773▼ $141,810
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,314,742$8,232,376▼ $82,366
Net Assets With Donor Restrictions$1,005,459$1,191,436▲ $185,977
Total Net Assets Fund Balance$9,320,201$9,423,812▲ $103,611
Total Liabilities and Net Assets / Fund Balance$9,504,784$9,466,585▼ $38,199

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$927,233$1,124,934$2,052,167
Land$486,304-$486,304
Equipment$8,317$261,938$270,255
Other Assets Org$306,153--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,022,911$2,000▲ $219,476$38,774$2,198,403
2023$1,865,947-▲ $196,007$32,443$2,022,911
2022$2,139,461-▼ $192,977$74,470$1,865,947
2021$1,820,267$60▲ $374,887$50,056$2,139,461
2020$1,770,664-▲ $108,545$53,969$1,820,267
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew HeiseExecutive DiFT$116,686$31,470$148,156
Jeff RahnAssist ExecuFT$85,800$29,152$114,952

Board Members and Trustees

NameTitle
Richard NufferChairman
Mark AngottPresident
Armand BoehmeBoard Member
Bruce ScarbearyBoard Member
David SomersBoard Member
Douglas RuttBoard Member
Jonathan MummeBoard Member
Mark LoestBoard Member
Rennie KaufmannBoard Member
Zerehaimanot YohannesBoard Member
Karl BollhagenFirst V.p.
Brad FlaaenSecond V.p.
David EberhardSecretary
Larry MyersThird V.p.
Eric PrisbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,611,551
Program Service Revenue
$0
Investment Income
$419,349
Other Revenue
$12,659
All Other Contributions
$2,611,551
Change in Net Assets
$-397,985

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 Traded364$30,615Nyse Stock Exchange
Total Noncash Contributions364$30,615-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,043,559
Total Revenue per Audited Statements
$3,043,559
Total Revenue per Form 990
$3,043,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,401,176
Salaries, Compensation, and Employee Benefits$1,040,368
Total Fundraising Expense$384,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,448$186,099$92,070$574,617
Current Officers, Directors, Trustees, and Key Employees$104,483$65,605$32,398$202,486
Other Employee Benefits$104,001$53,707$19,546$177,254
Travel$37,494$12,958$91,501$141,953
All Other Expenses$13,516$31,144$28,966$73,626
Depreciation Depletion$22,618$31,565$5,468$59,651
Pension Plan Contributions$30,610$19,008$8,687$58,305
Other Expenses$26,016$27,616$10,950$38,566
Payroll Taxes$10,211$14,437$3,058$27,706
Insurance$4,945$6,901$1,196$13,042
Total Functional Expenses$2,493,459$563,524$384,561$3,441,544

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,441,544
Total Expenses per Audited Statements$3,441,544
Total Expenses per Form 990$3,441,544
International Activity

International Summary

Spending
$1,764,035

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServiceTrans,pub,dist,intro--$881,109
East Asia & PacificProgram ServiceTrans,pub,dist,intro--$512,776
EuropeProgram ServiceTrans,pub,dist,intro--$298,900
South AsiaProgram ServiceTrans,pub,dist,intro--$37,600
Russia & Newly IndependentProgram ServiceTrans,pub,dist,intro--$30,150
South AmericaProgram ServiceTrans,pub,dist,intro--$3,500
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
David EberhardSecretaryLegal CounselNo$9,753
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
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 2

Robert rahn jeff rahn founder assis ex dir father/son

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

The foundation finance committee is presented the form 990 by the foundation's cpa at a committee meeting for their review. After the finance committee approves the form 990, chairman of the finance committee for the foundation presents the form 990 to the foundation board of directors. The form 990 is then submitted to the government.

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

The foundation secretary annually has all board of director members complete a new conflict of interest declaration with regard to the foundation.

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

The foundation has an independent board of directors. The human resource chair arrives at a proposed compensation for the executive director. The finance committee is presented with this figure and votes to approve or adjust. The finance committee then includes the salary in the proposed budget for the year. The foundation budget is then approved by the board of directors. Comparability data has been reviewed in the past by the finance committee related to the process of determining executive director salary. Finance committee and board of directors meetings have minutes recorded by the secretary.

Form 990, Page 6, Part VI, Line 19

The foundation has its governing documents, conflict of interest policy and financial statements available for inspection at the foundation's headquarters.

Filing and Contact Details

Filer

Filer Name
Lutheran Heritage Foundation
EIN
38-3106702
Phone
8005540723
Address
51474 ROMEO PLANK RD, MACOMB, MI 48042

Signing Officer

Name
Matthew Heise
Title
Executive Director
Phone
8005540723
Signed
2025-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Heise
Formed
1992
Legal Domicile
Mi
Voting Board Members
15
Independent Board Members
15
Employees
13
Volunteers
100

Preparer

Firm
Carabell Leslie & Co
Address
83 MACOMB PLACE, MT CLEMENS, MI 48043
Preparer
Joseph R Carabell CPA
Phone
5864656285
Supplemental Narrative

Additional Explanations

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

The lutheran heritage foundation (lhf) fulfills the great commission found in the book of matthew by translating, publishing, distributing, and introducing lutheran resources that are bible-based, christ-centered, and reformation-driven so that the church may increase. In order to carry out this work lhf utilizes individuals worldwide who serve as translators, reviewers, editors, general linguists, and theological specialists in order to provide the most accurate translations possible. Since inception in 1992 lhf has published 1655 titles in 184 different languages amounting to over 6,167,225 books printed. During 2024 over 127 titles were printed in 69 languages amounting to over 395,000 books/pamphlets being printed during the year. This included first time publications in 17 new languages a significant publishing accomplishment during the year was the printing of the first volume of the vietnamese book of concord. Other portions of the book of concord, bible commentary, luther's works, and devotional materials were also published in a variety of languages. The topical series of what about? Pamphlets written by former lutheran church missouri synod president rev. Dr. A.l. Barry addressing 29 doctrinal topics, moral issues, and concerns in the church to help christians grow in their understanding of these important questions was translated and published in whole or in part in 6 different languages. Other printing highlights included a first printing of the small catechism with explanation in 6 new languages and reprinting in 4 other languages. The enchiridion, in varying formats, was also printed in 16 new languages and reprinted in 9 other languages. A child's garden of bible stories was printed for the first time in 8 new languages and reprinted in 6 other languages. Bible stories in pictures was printed for the first time in 1 new language and reprinted in 2 languages. God's word for you was also printed for the first time in 5 languages and reprinted in 3 languages including english. A side-by-side indonesian/english edition was printed for indonesia in old testament and new testament volumes. The jesus never fails evangelism booklet written by lhf founder, dr. Robert rahn, was printed in 21 new languages and reprinted in 2 languages with many additional translations now underway. The published resources are distributed through missionaries, churches, and individuals worldwide with increasing requests from within the united states for campus ministry, mission trip, or evangelism outreach purposes. In order to ensure that the resources are understood and used effectively the lhf conducts introductory workshops and training seminars for pastors, church leaders, women, and or children depending upon the content of the volume. Lhf is also offering more resources in electronic and audio formats especially for titles like jesus never fails, god's word for you and the daily spanish devotionals titled la palabra del seor permance para siempre (the word of the lord endures forever). Available lhf digital resources can be found online at https://issuu.com/lhfmissions/stacks. During the year 35 new electronic resources were added covering 14 new languages. Audio resources can be filtered from lhf publication page https://pubsearch.lhfmissions.org/. The lhf is blessed to have a faithful group of dedicated volunteers that assist with mailings and other projects on a regular basis. For more information on current projects, a complete listing of published resources, or to learn how you can support this important work please visit www.lhfmissions.org. Soli deo gloria

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

Employee compensation and foundation overhead that is allocated to program services.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The corporation may use up to seventy five percent (75%) of the realized gains generated from the previous calendar year's unrestricted gifts and bequests in the fund ("realized gains") for such uses, missions, projects and programs recommended by the executive director and approved by a majority vote of the board of directors that are consistent with the general purposes set forth in the bylaws. The executive director shall make, at least annually, recommendations to the board of directors for distribution of up to seventy five percent (75%) of any realized gains for designated uses, missions, projects and programs and the board of directors, in its sole discretion, may approve the use of such realized gains for such purposes and in such amounts as it deems appropriate. Not withstanding anything to the contrary stated in these bylaws or the corporation's other governing documents, the board of directors, by a majority vote, may approve use of not more than seventy five percent (75%) of the realized gains for the corporation's general operating expenses.

Schedule D, Page 3, Part X

For financial statement purposes, tax benefits are recognized for tax positions taken or expected to be taken on a return, only when it is determined that the tax position will more likely than not be sustained upon examination by taxing authorities. Lhf files tax returns in the u.s. Federal and state of michigan jurisdictions. With few exceptions, tax years prior to 2020 no longer remain subject to examination by the taxing authorities.

Raw XML AppendixShowing 400 of 584 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/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt032443
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02139461
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01865947
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-192977
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt074470

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