Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Luther Seminary Foundation
990 • Fiscal year 2019 • EIN 41-1746301
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.06x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
46th percentile
Higher top officer pay than 46% of similar nonprofits.
Top officer pay equals 7.0% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Balance Sheet
Assets
Up$30,919,370
Up $1,743,183 (+6.0%) from 2018
Net Assets
Up$29,054,727
Up $1,792,604 (+6.6%) from 2018
Liabilities
Down$1,864,643
Down $49,421 (-2.6%) from 2018
Revenue And Expenses
Revenue
Down$3,357,148
Down $1,652,253 (-33%) from 2018
Expenses
Up$636,827
Up $114,554 (+22%) from 2018
Net Income
Down$2,720,321
Down $1,766,807 (-39%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Nov 14, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $3,364,941
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 | $25,506,888 | $26,800,131 | ▲ $1,293,243 |
| Savings and Temporary Cash Investments | $765,204 | $1,065,304 | ▲ $300,100 |
| Pledges and Grants Receivable | $7,706 | - | - |
| Total Assets | $29,176,187 | $30,919,370 | ▲ $1,743,183 |
| Other Assets Total | $2,896,389 | $3,053,935 | ▲ $157,546 |
| Liabilities | |||
| Other Liabilities | $1,758,140 | $1,704,444 | ▼ $53,696 |
| Escrow Account Liability | $155,924 | $160,199 | ▲ $4,275 |
| Total Liabilities | $1,914,064 | $1,864,643 | ▼ $49,421 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $18,559,677 | $26,022,979 | ▲ $7,463,302 |
| Temporarily Rstr Net Assets | $5,779,785 | $0 | ▼ $5,779,785 |
| Unrestricted Net Assets | $2,922,661 | $3,031,748 | ▲ $109,087 |
| Total Net Assets Fund Balance | $27,262,123 | $29,054,727 | ▲ $1,792,604 |
| Total Liabilities and Net Assets / Fund Balance | $29,176,187 | $30,919,370 | ▲ $1,743,183 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $2,880,962 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $23,822,690 | $1,118,331 | ▲ $1,191,209 | - | $25,435,626 |
| 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 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Joyce Thompsen | Chair |
| Robin Steinke | President |
| Roger Eggen | Vice Chair |
| Heidi Droegmueller | Executive Director |
| David Rutlen | Secretary |
| Michael Morrow | VP of Finance and Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,218,551
- Program Service Revenue
- $0
- Investment Income
- $2,138,597
- Other Revenue
- $0
- All Other Contributions
- $1,218,551
- Change in Net Assets
- $2,720,321
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,357,148
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $-611,179
- Total Revenue per Audited Statements
- $2,745,969
- Total Revenue per Form 990
- $3,357,148
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $517,849 |
| Other Expenses | $118,978 |
| 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 | $364,923 | - | - | $364,923 |
| Grants to Domestic Orgs | $152,926 | - | - | $152,926 |
| Other Expenses | - | $118,978 | - | $118,978 |
| Total Functional Expenses | $517,849 | $118,978 | $0 | $636,827 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $953,365 |
| Expenses per Audited Statements | $636,827 |
| Total Expenses per Form 990 | $636,827 |
| Expenses Not Reported on Form 990 | $316,538 |
| 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 | $152,926 |
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 | $1,704,444 |
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
- 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
- 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 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
- 2019-11-14
- 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
- 3
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 25,790.”
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, 2019 or 2018. 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 25,790.”
Raw XML AppendixShowing 400 of 542 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | EDUCATIONAL PROGRAM SUPPORT:THE FOUNDATION GAVE $152,926 TO LUTHER SEMINARY TO SUPPORT THE EXPENSES OF A CHAIRED POSITION WITHIN THE SEMINARY AND OTHER EDUCATIONAL SUPPORT. STUDENT AID:THE FOUNDATION GAVE $364,923 TO LUTHER SEMINARY FOR THE PURPOSE OF FINANCIAL ASSISTANCE TO SEMINARY STUDENTS. |
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| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 160199 |
| IRS990/ExpenseAmt | 0 | 517849 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROGER EGGEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID RUTLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBIN STEINKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HEIDI DROEGMUELLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL MORROW |
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| 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/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 156071 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VP OF FINANCE AND TREASURER |
| 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 | 1768989 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 517849 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 364923 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 364923 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 152926 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 152926 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1776782 |
| IRS990/GrossReceiptsAmt | 0 | 3364941 |
| 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 | 369608 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 369608 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 26800131 |
| IRS990/IRPDocumentCnt | 0 | 0 |
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| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 7793 |
| 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. |
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| IRS990/OperateHospitalInd | 0 | 0 |
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| IRS990/OtherExpensesGrp/Desc | 0 | ENDOWMENT & ADMIN EXP. |
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| 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 | 517849 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | LUTHER SEMINARY |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 517849 |
| 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 | 0.00970 |
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| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 1118331 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 25435626 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 696604 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1191209 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 19224156 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 3320051 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 23822690 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 606564 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1885047 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 1037387 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 19224156 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 583846 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2140565 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 1051114 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16630050 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 477972 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -85715 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 13552869 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 2694141 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 16142623 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 425904 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 321517 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 316538 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 316538 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 316538 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 636827 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -953507 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 172973 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 2880962 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | CASH SURRENDER VALUE OF LIFE INSURANCE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM LUTHER SEMINARY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1704444 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ANNUITIES PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 25790 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.99030 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | -611179 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3357148 |
| 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, 2019 OR 2018. 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 25,790. |
| 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: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3053935 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 636827 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1704444 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3357148 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2745969 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 953365 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 364923 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 67 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 152926 |
| 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 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 174920 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 156071 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 179147 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 18500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 16810 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 18386 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 25040 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 28516 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 36574 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 9000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROBIN STEINKE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | HEIDI DROEGMUELLER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | MICHAEL MORROW |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | VP OF FINANCE AND TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 227460 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 201397 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 234107 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | ROBIN STEINKE - DISCRETIONARY SPENDING ACCOUNT: AUTO ALLOWANCE PAID BY LUTHER SEMINARY, A RELATED ORGANIZATION; INCLUDED IN TAXABLE COMPENSATION ROBIN STEINKE - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: HOUSING PROVIDED AS A CONDITION OF EMPLOYMENT BY LUTHER SEMINARY, A RELATED ORGANIZATION; NOT INCLUDED IN TAXABLE COMPENSATION |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 1 | ALL COMPENSATION IS PAID BY LUTHER SEMINARY, A RELATED ORGANIZATION. LUTHER SEMINARY USED THE FOLLOWING TO ESTABLISH THE COMPENSATION OF THE PRESIDENT: 1. COMPENSATION COMMITTEE 2. WRITTEN EMPLOYMENT CONTRACT 3. COMPENSATION SURVEY OR STUDY 4. APPROVAL BY THE PRESIDENTIAL SUPPORT COMMITTEE (COMPENSATION COMMITTEE) ALL OFFICERS' COMPENSATION IS REVIEWED BY THE PRESIDENTIAL SUPPORT COMMITTEE OF THE BOARD. 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. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 1A |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART I, LINE 3 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE MEMBER OF THE CORPORATION IS THE BENEFICIARY, LUTHER SEMINARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AMENDMENTS TO THE FOUNDATION'S ARTICLES OF INCORPORATION OR BYLAWS REQUIRE APPROVAL BY THE BOARD OF THE SOLE BENEFICIARY MEMBER, LUTHER SEMINARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT 25,790. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NEITHER THE OVERSIGHT PROCESS OF THE AUDIT OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANT CHANGED DURING THE TAX YEAR. |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $30,919,370
- Liabilities
- $1,864,643
- Net assets
- $29,054,727
- Revenue
- $3,357,148
- Expenses
- $636,827
- Net income
- $2,720,321