Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Luther Seminary Foundation
990 • Fiscal year 2018 • EIN 41-1746301
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.07x
Liabilities / Revenue
57th percentile
Higher debt load relative to revenue than 57% of similar nonprofits.
Net Margin
98th percentile
Higher net margin than 98% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 4.7% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Balance Sheet
Assets
Up$29,176,187
Up $4,782,312 (+20%) from 2017
Net Assets
Up$27,262,123
Up $4,800,706 (+21%) from 2017
Liabilities
Down$1,914,064
Down $18,394 (-1.0%) from 2017
Revenue And Expenses
Revenue
Up$5,009,401
Up $3,478,171 (+227%) from 2017
Expenses
Down$522,273
Down $48,088 (-8.4%) from 2017
Net Income
Up$4,487,128
Up $3,526,259 (+367%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Oct 19, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $5,307,861
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 | $20,731,003 | $25,506,888 | ▲ $4,775,885 |
| Savings and Temporary Cash Investments | $714,950 | $765,204 | ▲ $50,254 |
| Pledges and Grants Receivable | $10,492 | $7,706 | ▼ $2,786 |
| Total Assets | $24,393,875 | $29,176,187 | ▲ $4,782,312 |
| Other Assets Total | $2,937,430 | $2,896,389 | ▼ $41,041 |
| Liabilities | |||
| Other Liabilities | $1,785,591 | $1,758,140 | ▼ $27,451 |
| Escrow Account Liability | $146,867 | $155,924 | ▲ $9,057 |
| Total Liabilities | $1,932,458 | $1,914,064 | ▼ $18,394 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $14,589,019 | $18,559,677 | ▲ $3,970,658 |
| Temporarily Rstr Net Assets | $5,048,887 | $5,779,785 | ▲ $730,898 |
| Unrestricted Net Assets | $2,823,511 | $2,922,661 | ▲ $99,150 |
| Total Net Assets Fund Balance | $22,461,417 | $27,262,123 | ▲ $4,800,706 |
| Total Liabilities and Net Assets / Fund Balance | $24,393,875 | $29,176,187 | ▲ $4,782,312 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $2,730,543 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $19,224,156 | $3,320,051 | ▲ $1,885,047 | - | $23,822,690 |
| 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 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Bonnie Raquet - Outgoing | Chair |
| Robin Steinke | President |
| Tom Holtz - Outgoing | Vice Chair |
| Heidi Droegmueller | Executive Director |
| David Hayes - Outgoing | Trustee |
| David Rutlen | Trustee |
| John Haugo - Outgoing | Trustee |
| Joyce Thompsen | Trustee |
| Kaye Myhre - Outgoing | Trustee |
| Marge Hegge - Outgoing | Trustee |
| Roger Eggen | Trustee |
| J Michael Schwartz - Outgoing | Secretary |
| Michael Morrow | VP of Finance |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,382,491
- Program Service Revenue
- $0
- Investment Income
- $1,626,910
- Other Revenue
- $0
- All Other Contributions
- $3,382,491
- Change in Net Assets
- $4,487,128
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 | $633,767 | Fair Market Value (FMV) |
| Total Noncash Contributions | 3 | $633,767 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,009,401
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $1,240,496
- Total Revenue per Audited Statements
- $6,249,897
- Total Revenue per Form 990
- $5,009,401
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $386,769 |
| Other Expenses | $135,504 |
| 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 | $240,747 | - | - | $240,747 |
| Grants to Domestic Orgs | $146,022 | - | - | $146,022 |
| Other Expenses | - | $135,504 | - | $135,504 |
| Total Functional Expenses | $386,769 | $135,504 | $0 | $522,273 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,449,191 |
| Expenses Not Reported on Form 990 | $926,918 |
| Expenses per Audited Statements | $522,273 |
| Total Expenses per Form 990 | $522,273 |
| 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 | $146,022 |
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 | $1,758,140 |
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
- No
- Other officer compensation reviewed
- No
- 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
“The foundation amended its articles of incorporation and bylaws to reduce the total number of board members to three and to change the term of officers from one year to two years.”
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 (hereinafter 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 7B
“Amendments to the foundation's articles of incorporation or bylaws require approval by the board of the sole beneficiary member, luther seminary.”
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 form 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. The board members and key employees sign a conflict form annually. 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. The conflict of interest forms are reviewed by the director of hr and are kept with the president's administrative assistant.”
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
- 2018-10-19
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Morrow
- Formed
- 1991
- Legal Domicile
- Mn
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Baker Tilly Virchow Krause Llp
- Address
- 225 S 6TH ST 2300, MINNEAPOLIS, MN 55402
- Preparer
- Lawrence H Mohr CPA
- Phone
- 6128764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in value of split interest agreement 59,068.”
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 is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and is considered a private foundation. All contributions to the foundation are considered tax deductible. 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, 2018 or 2017. 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 59,068.”
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| IRS990/Desc | 0 | EDUCATIONAL PROGRAM SUPPORT: THE FOUNDATION GAVE $146,022 TO LUTHER SEMINARY TO SUPPORT THE EXPENSES OF A CHAIRED POSITION WITHIN THE SEMINARY AND OTHER EDUCATIONAL SUPPORT. STUDENT AID:THE FOUNDATION GAVE $240,747 TO LUTHER SEMINARY FOR THE PURPOSE OF FINANCIAL ASSISTANCE TO NEEDY STUDENTS. |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 386769 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 240747 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 240747 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 146022 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 146022 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 840240 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 893101 |
| IRS990/GrossReceiptsAmt | 0 | 5307861 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 192029 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 192029 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 20731003 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 25506888 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 212900 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 85560 |
| 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 | 1 |
| 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 | 22461417 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 27262123 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1434881 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1434881 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 254510 |
| IRS990/NoncashContributionsAmt | 0 | 633767 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2937430 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2896389 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 59068 |
| IRS990/OtherExpensesGrp/Desc | 0 | ENDOWMENT & ADMIN EXP. |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 135504 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 135504 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1785591 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1758140 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 14589019 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 18559677 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 10492 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 7706 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL MORROW |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1078037 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 401592 |
| IRS990/PYInvestmentIncomeAmt | 0 | 453193 |
| IRS990/PYOtherExpensesAmt | 0 | 168769 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 960869 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 570361 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1531230 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 4487128 |
| 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/RevenueAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 714950 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 765204 |
| 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 | 386769 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LUTHER SEMINARY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 386769 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.01000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 19224156 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 3320051 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 23822690 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 606564 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1885047 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1037387 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 19224156 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 583846 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2140565 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 1051114 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 477972 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -85715 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 13552869 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 2694141 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 425904 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 321517 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 10820580 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 709245 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 13552869 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 388602 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2411646 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 926918 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 926918 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 926918 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 522273 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 254510 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 165846 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 2730543 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CASH SURRENDER VALUE OF LIFE INSURANCE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM LUTHER SEMINARY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1758140 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ANNUITIES PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 59068 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.78000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1240496 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5009401 |
| 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 IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CONSIDERED A PRIVATE FOUNDATION. ALL CONTRIBUTIONS TO THE FOUNDATION ARE CONSIDERED TAX DEDUCTIBLE. 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, 2018 OR 2017. 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 59,068. |
| 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 | 0.21000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2896389 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 522273 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1758140 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5009401 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6249897 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1449191 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 240747 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 48 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 146022 |
| 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. THE SEMINARY'S DIRECTOR OF FINANCIAL AID AWARDS THE SCHOLARSHIPS WHICH IS THEN DISBURSED TO STUDENTS ACCOUNTS BY THE BUSINESS OFFICE OF THE SEMINARY. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | 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/DiscretionarySpendingAcctInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/HousingAllowanceOrResidenceInd | 0 | X |
| 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 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $29,176,187
- Liabilities
- $1,914,064
- Net assets
- $27,262,123
- Revenue
- $5,009,401
- Expenses
- $522,273
- Net income
- $4,487,128