Civic Intelligence

Lutheran Brethren Homes Inc

EIN 41-1377263 • 501(c)3 • Fergus Falls, MN

Profile

Lutheran Brethren Homes Inc. provides management services to affiliated nursing homes and retirement complexes used by the elderly and disabled.

824 South Sheridan StreetFergus Falls, MN 56537

lbhomes.org

Siviq Scores

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

Liabilities / Assets

28th percentile

0.04x

Higher debt load relative to assets than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.34x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

81st percentile

31%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

36th percentile

0.9%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-53%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$10,481,487

Up $60,939 (+0.6%) from 2024

Liabilities

Up

$232,724

Up $92,788 (+66%) from 2024

Net Assets

Down

$10,248,763

Down $31,849 (-0.3%) from 2024

Revenue

Down

$647,451

Down $97,871 (-13%) from 2024

Expenses

Down

$671,951

Down $159,176 (-19%) from 2024

Net Income

Up

-$24,500

Up $61,305 (+71%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $4,620,819Liabilities 2012: $2,329,472Net Assets 2012: $2,291,3472012Assets 2013: $8,016,339Liabilities 2013: $1,867,169Net Assets 2013: $6,149,1702013Assets 2014: $8,025,033Liabilities 2014: $1,969,523Net Assets 2014: $6,055,5102014Assets 2015: $7,903,175Liabilities 2015: $2,051,541Net Assets 2015: $5,851,6342015Assets 2016: $7,276,905Liabilities 2016: $2,031,023Net Assets 2016: $5,245,8822016Assets 2017: $7,484,914Liabilities 2017: $2,043,568Net Assets 2017: $5,441,3462017Assets 2018: $7,811,059Liabilities 2018: $2,017,651Net Assets 2018: $5,793,4082018Assets 2019: $7,964,819Liabilities 2019: $1,913,467Net Assets 2019: $6,051,3522019Assets 2020: $9,925,112Liabilities 2020: $4,032,637Net Assets 2020: $5,892,4752020Assets 2021: $10,888,366Liabilities 2021: $2,847,539Net Assets 2021: $8,040,8272021Assets 2022: $10,735,049Liabilities 2022: $997,563Net Assets 2022: $9,737,4862022Assets 2023: $10,831,828Liabilities 2023: $456,549Net Assets 2023: $10,375,2792023Assets 2024: $10,420,548Liabilities 2024: $139,936Net Assets 2024: $10,280,6122024Assets 2025: $10,481,487Liabilities 2025: $232,724Net Assets 2025: $10,248,7632025

Highlighted filing

2025

Assets$10,481,487
Liabilities$232,724
Net Assets$10,248,763

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $123,622Expenses 2012: $685,442Net Income 2012: -$561,8202012Revenue 2013: $4,803,460Expenses 2013: $945,638Net Income 2013: $3,857,8222013Revenue 2014: $624,872Expenses 2014: $718,532Net Income 2014: -$93,6602014Revenue 2015: $1,047,082Expenses 2015: $1,250,958Net Income 2015: -$203,8762015Revenue 2016: $809,955Expenses 2016: $1,415,707Net Income 2016: -$605,7522016Revenue 2017: $2,061,999Expenses 2017: $1,866,535Net Income 2017: $195,4642017Revenue 2018: $2,154,877Expenses 2018: $1,802,815Net Income 2018: $352,0622018Revenue 2019: $2,037,006Expenses 2019: $1,779,062Net Income 2019: $257,9442019Revenue 2020: $1,772,163Expenses 2020: $1,931,040Net Income 2020: -$158,8772020Revenue 2021: $3,489,440Expenses 2021: $1,341,088Net Income 2021: $2,148,3522021Revenue 2022: $2,865,576Expenses 2022: $1,368,658Net Income 2022: $1,496,9182022Revenue 2023: $1,338,260Expenses 2023: $927,350Net Income 2023: $410,9102023Revenue 2024: $745,322Expenses 2024: $831,127Net Income 2024: -$85,8052024Revenue 2025: $647,451Expenses 2025: $671,951Net Income 2025: -$24,5002025

Highlighted filing

2025

Revenue$647,451
Expenses$671,951
Net Income-$24,500

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$10.5$0.23$10.2$0.65$0.67$0.02
2024Detailed filing. Detailed filing data is available for this year.$10.4$0.14$10.3$0.75$0.83$0.09
2023Detailed filing. Detailed filing data is available for this year.$10.8$0.46$10.4$1.34$0.93$0.41
2022Detailed filing. Detailed filing data is available for this year.$10.7$1.00$9.74$2.87$1.37$1.50
2021Detailed filing. Detailed filing data is available for this year.$10.9$2.85$8.04$3.49$1.34$2.15
2020Detailed filing. Detailed filing data is available for this year.$9.93$4.03$5.89$1.77$1.93$0.16
2019Summary only. Only limited summary data is available for this year.$7.96$1.91$6.05$2.04$1.78$0.26
2018Summary only. Only limited summary data is available for this year.$7.81$2.02$5.79$2.15$1.80$0.35
2017Summary only. Only limited summary data is available for this year.$7.48$2.04$5.44$2.06$1.87$0.20
2016Summary only. Only limited summary data is available for this year.$7.28$2.03$5.25$0.81$1.42$0.61
2015Summary only. Only limited summary data is available for this year.$7.90$2.05$5.85$1.05$1.25$0.20
2014Summary only. Only limited summary data is available for this year.$8.03$1.97$6.06$0.62$0.72$0.09
2013Summary only. Only limited summary data is available for this year.$8.02$1.87$6.15$4.80$0.95$3.86
2012Summary only. Only limited summary data is available for this year.$4.62$2.33$2.29$0.12$0.69$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Mar 13, 2026
Return Version
2024v5.5
Gross Receipts
$757,871
Mission and Program Overview

Mission

Provide management services to affiliated nursing homes and retirement complexes used by the elderly and disabled.

Provide management services to affiliated nursing homes and retirement complexes

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$292,866$0▼ $292,866
Savings and Temporary Cash Investments$406,280$214,226▼ $192,054
Prepaid Expenses and Deferred Charges$-2,264$-3,075▼ $811
Total Assets$10,420,548$10,481,487▲ $60,939
Other Assets Total$9,723,666$10,270,336▲ $546,670
Liabilities
Accounts Payable and Accrued Expenses$139,936$232,724▲ $92,788
Total Liabilities$139,936$232,724▲ $92,788
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,280,612$10,248,763▼ $31,849
Total Net Assets Fund Balance$10,280,612$10,248,763▼ $31,849
Total Liabilities and Net Assets / Fund Balance$10,420,548$10,481,487▲ $60,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$319,478$319,478
Other Assets Org$257,123--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
John ZwiersCEO (Until Dec 2024)$152,569$37,742$190,311
Heather HickmanExecutive Director (Beg Jan 2025)-$79,079$79,079

Board Members and Trustees

NameTitle
Leland RognessChairman/President
Tom MolineVice Chairman
Gaylord FolderDirector
Kurt FrustolDirector
Paul LarsonDirector
John AustinSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$675,287
Investment Income
$-27,836
Other Revenue
$0
Change in Net Assets
$-24,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,736
Other Expenses$304,215
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,745$80,234-$152,979
Current Officers, Directors, Trustees, and Key Employees-$147,966-$147,966
Information Technology$130,565--$130,565
Office Expenses$124,034--$124,034
Other Employee Benefits$11,106$23,144-$34,250
Depreciation Depletion$24,338--$24,338
Payroll Taxes$4,970$14,620-$19,590
Pension Plan Contributions$4,477$8,474-$12,951
Fees for Services Accounting-$7,324-$7,324
Insurance$2,903--$2,903
Conferences and Meetings$756$215-$971
All Other Expenses$710--$710
Other Expenses$407--$407
Travel$212--$212
Fees for Services Legal-$178-$178
Fees for Services Other$1,908$-4,000-$-2,092
Total Functional Expenses$393,796$278,155$0$671,951
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 1A

The organization has an Executive Committee that can make decisions on behalf of the governing board in between board meetings. The Executive Committee consists of two or more board members that are designated by the Board of Directors.

Form 990, Part VI, Section A, line 6

All members of the Lutheran Brethren Church can be members of this organization.

Form 990, Part VI, Section A, line 7A

Each congregation of the Church of Lutheran Brethren is allowed two delegates to the annual meeting for the first fifty adult communicant members, and an additional delegate for each additional fifty adult communicant members. These delegates will elect the Board of Directors.

Form 990, Part VI, Section A, line 7B

A two-thirds majority vote of the delegates at the annual meeting is required to approve an amendment to the Articles of Incorporation.

Form 990, Part VI, Section B, line 11B

The Form 990 is available to the Board Chairman/President for review prior to filing with the IRS.

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

Annually, the board of directors and CEO review the conflict of interest policy. If a potential conflict arises, the remaining board members without the potential conflict will discuss and determine if an actual potential exists. If a conflict does exist, that individual will abstain from voting.

Form 990, Part VI, Section B, line 15

The Organization does not establish the compensation of the CEO. Compensation is determined by a related organization and the organization relied on a related organization to establish compensation.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest and financial statements are available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Lutheran Brethren Homes Inc
EIN
41-1377263
Phone
2189981400
Address
824 South Sheridan Street, Fergus Falls, MN 56537

Signing Officer

Name
Leland R Rogness
Title
Chairman/President
Phone
2189981400
Signed
2026-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leland R Rogness
Formed
1979
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
6
Volunteers
6

Preparer

Firm
Eide Bailly LLP
Address
4585 Coleman St Ste 200, Bismarck, ND 58503
Preparer
Lisa Chaffee CPA
Phone
7012551091
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2

The Organization's 990 is prepared based on unaudited financial information due to the FY 2025 audit not being complete at this time due to impacts of staffing changes and ability to complete needed reconciliations. It is noted that upon the completion of the FY 2025 audit, there could be adjustments that are identified. If this occurs, the 990 for the period would be amended to report these changes if any.

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IRS990/OtherExpensesGrp/TotalAmt1407
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt080234
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt072745
IRS990/OtherSalariesAndWagesGrp/TotalAmt0152979
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014620
IRS990/PayrollTaxesGrp/ProgramServicesAmt04970
IRS990/PayrollTaxesGrp/TotalAmt019590
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08474
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04477
IRS990/PensionPlanContributionsGrp/TotalAmt012951
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0-2264
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0-3075
IRS990/PrincipalOfficerNm0Leland R Rogness
IRS990/PriorPeriodAdjustmentsAmt0-7349
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0Management Fee
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0674367
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0674367
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-84868
IRS990/PYOtherExpensesAmt0463167
IRS990/PYOtherRevenueAmt02723
IRS990/PYProgramServiceRevenueAmt0827467
IRS990/PYRevenuesLessExpensesAmt0-85805
IRS990/PYSalariesCompEmpBnftPaidAmt0367960
IRS990/PYTotalExpensesAmt0831127
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0745322
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-24500
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0675287
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406280
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0214226
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The amount of other support reported on Schedule A, Part I, line 12g reflects the amount that each respective supported organization pays the filing organization for management services and chaplain services for those services provided by the filing organization. Total revenue on Part VIII line 2 is unaudited and currently is less in total than the amount the related entities paid this organization.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The purpose of Lutheran Brethren Homes, Inc. is to lease, purchase, construct or otherwise acquire, and maintain and operate, a public nursing home or hospital, rest home care, and hospitalization for the aged, disabled and sick, and for affording physical and mental care for persons in need. Such facilities may include clinical, laboratory, and other related facilities for the purpose of providing care and medical treatment of the public. Lutheran Brethren Homes, Inc. is providing management services to affiliated nursing homes and retirement complexes in furtherance of its exempt purpose. The supported organizations are included under the same group ruling with the parent entity Church of the Lutheran Brethren. The supported organizations are specified by definition/class versus name in the Articles of Incorporation. In addition, there is a historic and continuing relationship amongst the supporting organization and the supported organizations.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Annually, the Church of the Lutheran Brethren holds a meeting to select the board members. Each of the member churches of the Church of Lutheran Brethren provides delegates to attend the annual meeting and vote on the board of directors. The elected board of directors serve on the supporting organization as well as the supported organizations.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part I, Line 12g - Amount of other support:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Section A, Line 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Section C, Line 1:
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd01
IRS990ScheduleA/OtherSupportSumAmt0923073
IRS990ScheduleA/SupportedOrganizationsCnt06
IRS990ScheduleA/SupportedOrganizationsTotalCnt06
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0453342092
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1411597277
IRS990ScheduleA/SupportedOrgInformationGrp/EIN2453342172
IRS990ScheduleA/SupportedOrgInformationGrp/EIN3363412239
IRS990ScheduleA/SupportedOrgInformationGrp/EIN4453342446
IRS990ScheduleA/SupportedOrgInformationGrp/EIN5237366702
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd10
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd20
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd30
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd40
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd50
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd110
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd210
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd310
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd410
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd51
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt1726833
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt2102769
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt376438
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt417033
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt20
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Lutheran Brethren Hospice Care Services Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1Lutheran Brethren Retirement Services Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2Lutheran Brethren Home Health
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3Lutheran Brethren Sheridan House Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4Lutheran Brethren Woodland Lodge Inc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5Church of the Lutheran Brethren
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0319478
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0319478
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010013213
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1257123
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Due from Affiliates
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ERC Receivable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010270336
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152569
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06782
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030960
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0John Zwiers
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO (Until Dec 2024)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0190311
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has an Executive Committee that can make decisions on behalf of the governing board in between board meetings. The Executive Committee consists of two or more board members that are designated by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All members of the Lutheran Brethren Church can be members of this organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each congregation of the Church of Lutheran Brethren is allowed two delegates to the annual meeting for the first fifty adult communicant members, and an additional delegate for each additional fifty adult communicant members. These delegates will elect the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A two-thirds majority vote of the delegates at the annual meeting is required to approve an amendment to the Articles of Incorporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is available to the Board Chairman/President for review prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annually, the board of directors and CEO review the conflict of interest policy. If a potential conflict arises, the remaining board members without the potential conflict will discuss and determine if an actual potential exists. If a conflict does exist, that individual will abstain from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization does not establish the compensation of the CEO. Compensation is determined by a related organization and the organization relied on a related organization to establish compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The governing documents, conflict of interest and financial statements are available upon request at the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The Organization's 990 is prepared based on unaudited financial information due to the FY 2025 audit not being complete at this time due to impacts of staffing changes and ability to complete needed reconciliations. It is noted that upon the completion of the FY 2025 audit, there could be adjustments that are identified. If this occurs, the 990 for the period would be amended to report these changes if any.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Church of Luthren Brethren

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