Liabilities / Assets
32nd percentile
Higher debt load relative to assets than 32% of similar nonprofits.
Luther Seminary Foundation
990 • Fiscal year 2017 • EIN 41-1746301
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 14.5% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
7th percentile
Faster revenue growth than 7% of similar nonprofits.
Balance Sheet
Assets
Up$24,393,875
Up $2,714,896 (+13%) from 2016
Net Assets
Up$22,461,417
Up $2,687,297 (+14%) from 2016
Liabilities
Up$1,932,458
Up $27,599 (+1.4%) from 2016
Revenue And Expenses
Revenue
Down$1,531,230
Down $656,616 (-30%) from 2016
Expenses
Up$570,361
Up $109,600 (+24%) from 2016
Net Income
Down$960,869
Down $766,216 (-44%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Nov 1, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $3,156,699
Mission and Program Overview
Mission
To assist luther seminary in its general fundraising activities and soliciting and accepting the contributions (including endowments, deferred gifts, operating gifts, etc.) for the benefit of the seminary.
To assist Luther Seminary in its general fundraising activities for the benefit of the Seminary.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $18,048,611 | $20,731,003 | ▲ $2,682,392 |
| Savings and Temporary Cash Investments | $711,822 | $714,950 | ▲ $3,128 |
| Pledges and Grants Receivable | $20,384 | $10,492 | ▼ $9,892 |
| Total Assets | $21,678,979 | $24,393,875 | ▲ $2,714,896 |
| Other Assets Total | $2,898,162 | $2,937,430 | ▲ $39,268 |
| Liabilities | |||
| Other Liabilities | $1,731,614 | $1,785,591 | ▲ $53,977 |
| Escrow Account Liability | $134,845 | $146,867 | ▲ $12,022 |
| Deferred Revenue | $38,400 | $0 | ▼ $38,400 |
| Total Liabilities | $1,904,859 | $1,932,458 | ▲ $27,599 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $13,459,202 | $14,589,019 | ▲ $1,129,817 |
| Temporarily Rstr Net Assets | $3,580,445 | $5,048,887 | ▲ $1,468,442 |
| Unrestricted Net Assets | $2,734,473 | $2,823,511 | ▲ $89,038 |
| Total Net Assets Fund Balance | $19,774,120 | $22,461,417 | ▲ $2,687,297 |
| Total Liabilities and Net Assets / Fund Balance | $21,678,979 | $24,393,875 | ▲ $2,714,896 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $212,900 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $16,630,050 | $1,037,387 | ▲ $2,140,565 | - | $19,224,156 |
| 2016 | $16,142,623 | $1,051,114 | ▼ $85,715 | - | $16,630,050 |
| 2015 | $13,552,869 | $2,694,141 | ▲ $321,517 | - | $16,142,623 |
| 2014 | $10,820,580 | $709,245 | ▲ $2,411,646 | - | $13,552,869 |
| 2013 | $9,049,081 | $922,412 | ▲ $1,099,330 | - | $10,712,031 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bonnie Raquet | Chair |
| Robin Steinke | President |
| Tom Holtz | Vice Chair |
| Heidi Droegmueller | Executive Director |
| David Hayes | Trustee |
| David Rutlen | Trustee |
| John Haugo | Trustee |
| Joyce Thompsen | Trustee |
| Kaye Myhre - Outgoing | Trustee |
| Marge Hegge | Trustee |
| Roger Eggen | Trustee |
| J Michael Schwartz | Secretary |
| Michael Morrow | VP of Finance |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,078,037
- Program Service Revenue
- $0
- Investment Income
- $453,193
- Other Revenue
- $0
- All Other Contributions
- $1,078,037
- Change in Net Assets
- $960,869
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 3 | $558,794 | Fair Market Value (FMV) |
| Total Noncash Contributions | 3 | $558,794 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,531,230
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $2,184,258
- Total Revenue per Audited Statements
- $3,715,488
- Total Revenue per Form 990
- $1,531,230
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $401,592 |
| Other Expenses | $168,769 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $211,758 | - | - | $211,758 |
| Grants to Domestic Orgs | $189,834 | - | - | $189,834 |
| Other Expenses | - | $168,769 | - | $168,769 |
| Total Functional Expenses | $401,592 | $168,769 | $0 | $570,361 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,028,191 |
| Expenses per Audited Statements | $570,361 |
| Total Expenses per Form 990 | $570,361 |
| Expenses Not Reported on Form 990 | $457,830 |
| Expenses Not Reported on Financial Statements | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Luther Seminary | St Paul, MN | 501(c)(3) | Seminary Operations | $189,834 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Annuities Payable | $1,785,591 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, line 1
“The Executive Committee shall have the power to act on behalf of the Board of Trustees between meetings, to the extent permitted by applicable law, but with the following exceptions: Trustee or Board officer selection or termination; recommending campaigns or changes in the goals of a campaign in progress; changes in the purpose or mission of the Foundation.”
Form 990, Part VI, Section A, line 4
“Amended by-laws adopted. Board of trustees will be reduced to three members.”
Form 990, Part VI, Section A, line 6
“The sole member of the corporation is the beneficiary, Luther Seminary.”
Form 990, Part VI, Section A, line 7A
“The Board of Trustees shall be composed of not less than three members appointed by the Board of Directors of the Seminary as the beneficiary organization.”
Form 990, Part VI, Section A, line 7B
“The board of trustees shall be composed of not less than three members appointed by the board of directors of the seminary as the beneficiary organization (hereinafter the "seminary board"). At least one and no more than one-third of the appointed members of the board of trustees shall concurrently be members of the seminary board. In addition to the appointed members, the chair of the board of directors of the seminary and the president of the seminary shall be ex officio, non-voting members of the board of trustees.”
Form 990, Part VI, Section A, line 8B
“The Board of Trustees may establish such standing and ad hoc committees as it deems appropriate for the performance of the Board's responsibilities, within limits established by joint governance processes with the Seminary Board, avoiding duplication of purpose and performance of duties. Each committee shall meet as required by the Board, and regularly report on its work and recommendations to the Board. All committees shall maintain written minutes of meetings, and, with the exception of the Executive Committee, shall distribute such minutes to the Directors.”
Form 990, Part VI, Section B, line 11B
“The Finance and Administration committee reviews and recommends accepting the Form 990 and to the board. The board formally accepts the 990 report. The Form 990 is made available to all members of the board prior to filing the return with the IRS.”
Form 990, Part VI, Section B, line 12C
“All trustees shall comply with minnesota law concerning duties and a requirement relating to a trustee's standard of care to the foundation and the manner in which any conflict of interest must be addressed. Any conflict of interest shall be disclosed at the earliest possible time following when the trustee becomes aware of such conflict or upon request by the seminary.”
Form 990, Part VI, Section B, line 15
“All officers' compensation is established by the president of Luther Seminary, reviewed by the treasurer of Luther Seminary, then reviewed and approved by the board of directors of Luther Seminary. Compensation data from the Association of Theological School (ATS), for like-sized institutions is utilized in this process. The process included review and approval by independent persons, comparability data and contemporaneous substantiation.”
Form 990, Part VI, Section C, line 18
“Link to website for Foundation 990 is included on the Seminary's website.”
Form 990, Part VI, Section C, line 19
“The foundation's governing documents, conflict of interest policy and financial statements are available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Luther Seminary Foundation
- EIN
- 41-1746301
- Phone
- 6516413456
- Address
- 2481 Como Ave, St Paul, MN 55108
Signing Officer
- Name
- Michael Morrow
- Title
- VP of Finance and Administration
- Phone
- 6516413456
- Signed
- 2017-11-01
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Morrow
- Formed
- 1991
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Baker Tilly Virchow Krause LLP
- Address
- 777 E Wisconsin Avenue 32nd Floor, Milwaukee, WI 53202
- Preparer
- Troy E Marine CPA
- Phone
- 4147775500
Supplemental Narrative
Additional Explanations
Form 990, Part XI, line 9:
“Change in Value of Split Interest Agreement 157,661.”
Form 990, Part XII, Line 2C:
“Neither the oversight process of the audit or the selection process of the independent accountant changed during the tax year.”
Financial Statement Notes
Part IV, Line 2B:
“Certain annuity contracts and life insurance policies require the foundation to distribute a portion of the annuity's assets to another organization. The funds held for others are recorded based on the present value of the future expected payments to these other organizations.”
Part V, Line 4:
“The foundation uses endowment funds for financial aid, education program support, and general institutional support.”
Part X, Line 2:
“The foundation follows the accounting standards for contingencies in evaluating uncertain tax positions. This guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax return that are not certain to be realized. No liability has been recognized by the foundation for uncertain tax positions as of june 30, 2017 or 2016. The foundation's tax returns are subject to review and examination by federal and state authorities.”
Part XI, Line 2D - Other Adjustments:
“Change in value of split interest agreement 157,661.”
Raw XML AppendixShowing 400 of 613 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To assist Luther Seminary in its general fundraising activities for the benefit of the Seminary. |
| IRS990/AllOtherContributionsAmt | 0 | 1078037 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Luther Seminary |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6515231660 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2481 Como Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | St Paul |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55108 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 1 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1078037 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 401592 |
| IRS990/CYInvestmentIncomeAmt | 0 | 453193 |
| IRS990/CYOtherExpensesAmt | 0 | 168769 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 960869 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 570361 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1531230 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 38400 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | EDUCATIONAL PROGRAM SUPPORT: THE FOUNDATION GAVE $189,834 TO LUTHER SEMINARY TO SUPPORT THE EXPENSES OF A CHAIRED POSITION WITHIN THE SEMINARY AND OTHER EDUCATIONAL SUPPORT. STUDENT AID: THE FOUNDATION GAVE $211,758 TO LUTHER SEMINARY FOR THE PURPOSE OF FINANCIAL ASSISTANCE TO NEEDY STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 134845 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 146867 |
| IRS990/ExpenseAmt | 0 | 401592 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 40917 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 43289 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 51782 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Roger Eggen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | David Hayes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Marge Hegge |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tom Holtz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | John Haugo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | David Rutlen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Kaye Myhre - Outgoing |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Bonnie Raquet |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | J Michael Schwartz |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Joyce Thompsen |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Robin Steinke |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Heidi Droegmueller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Michael Morrow |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 168398 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 148240 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 170190 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | VP of Finance |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 167907 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantAmt | 0 | 401592 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 211758 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 211758 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 189834 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 189834 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1793376 |
| IRS990/GrossReceiptsAmt | 0 | 3156699 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 285286 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 285286 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 18048611 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 20731003 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1625469 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To assist Luther Seminary in its general fundraising activities and soliciting and accepting the contributions (including endowments, deferred gifts, operating gifts, etc.) for the benefit of the Seminary. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 19774120 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 22461417 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 167907 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 167907 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 1568767 |
| IRS990/NoncashContributionsAmt | 0 | 558794 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2898162 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2937430 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 157661 |
| IRS990/OtherExpensesGrp/Desc | 0 | Endowment & Admin Exp. |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 168769 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 168769 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1731614 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1785591 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 13459202 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 14589019 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 20384 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 10492 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Michael Morrow |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1192973 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 313134 |
| IRS990/PYInvestmentIncomeAmt | 0 | 609528 |
| IRS990/PYOtherExpensesAmt | 0 | 147627 |
| IRS990/PYOtherRevenueAmt | 0 | 385345 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1727085 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 460761 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2187846 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 960869 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 711822 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 714950 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 411425961 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 401592 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Luther Seminary |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 401592 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.01000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1037387 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 19224156 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 583846 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2140565 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1051114 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 477972 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -85715 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 13552869 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 2694141 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 425904 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 321517 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10820580 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 709245 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 13552869 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 388602 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2411646 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 9049081 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 922412 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 10712031 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 358792 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1099330 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 457830 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 457830 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 457830 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 570361 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1568767 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 153931 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 2570599 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 212900 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Cash Surrender Value of Life Insurance |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Due from Luther Seminary |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Life Interest in Land |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1785591 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Annuities Payable |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 157661 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.76000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 2184258 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1531230 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CERTAIN ANNUITY CONTRACTS AND LIFE INSURANCE POLICIES REQUIRE THE FOUNDATION TO DISTRIBUTE A PORTION OF THE ANNUITY'S ASSETS TO ANOTHER ORGANIZATION. THE FUNDS HELD FOR OTHERS ARE RECORDED BASED ON THE PRESENT VALUE OF THE FUTURE EXPECTED PAYMENTS TO THESE OTHER ORGANIZATIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION USES ENDOWMENT FUNDS FOR FINANCIAL AID, EDUCATION PROGRAM SUPPORT, AND GENERAL INSTITUTIONAL SUPPORT. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE FOUNDATION FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2017 OR 2016. THE FOUNDATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Change in value of split interest agreement 157,661. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 2b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.23000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2937430 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 570361 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1785591 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1531230 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3715488 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1028191 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 211758 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | Scholarships |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 63 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 189834 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(c)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Seminary Operations |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Luther Seminary |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 411425961 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 2481 Como Avenue |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | St Paul |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 55108 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | All grants and scholarships are given directly to the foundation's supported/parent organization, which controls the activities of both the Seminary and the Foundation. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule I, Part I, Line 2 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $24,393,875
- Liabilities
- $1,932,458
- Net assets
- $22,461,417
- Revenue
- $1,531,230
- Expenses
- $570,361
- Net income
- $960,869