Civic Intelligence

Lutheran Elementary School Association

990 • Fiscal year 2023 • EIN 43-1853158

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 08, 2023

Organization Profilewww.lesastl.org
11123 South Towne Square FSt Louis, MO 63123

(314) 200-0790

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

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

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

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

Net Margin

83rd percentile

31%

Higher net margin than 83% of similar nonprofits.

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

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

44th percentile

4.2%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$10,166,884

Up $410,802 (+4.2%) from 2022

Net Assets

Up

$10,158,973

Up $411,664 (+4.2%) from 2022

Liabilities

Down

$7,911

Down $862 (-9.8%) from 2022

Revenue And Expenses
Liabilities / Revenue7th percentileNet Margin83rd percentile

Revenue

Up

$1,843,324

Up $379,985 (+26%) from 2022

Expenses

Up

$1,267,269

Up $44,523 (+3.6%) from 2022

Net Income

Up

$576,055

Up $335,462 (+139%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $4,523,132Liabilities 2011: $273,930Net Assets 2011: $4,249,2022011Assets 2012: $4,535,579Liabilities 2012: $253,529Net Assets 2012: $4,282,0502012Assets 2013: $4,929,845Liabilities 2013: $237,696Net Assets 2013: $4,692,1492013Assets 2014: $5,991,211Liabilities 2014: $158,238Net Assets 2014: $5,832,9732014Assets 2015: $6,390,186Liabilities 2015: $136,990Net Assets 2015: $6,253,1962015Assets 2016: $6,763,218Liabilities 2016: $148,865Net Assets 2016: $6,614,3532016Assets 2017: $7,966,191Liabilities 2017: $121,632Net Assets 2017: $7,844,5592017Assets 2018: $8,400,335Liabilities 2018: $95,821Net Assets 2018: $8,304,5142018Assets 2019: $8,978,571Liabilities 2019: $12,047Net Assets 2019: $8,966,5242019Assets 2020: $8,829,555Liabilities 2020: $61,179Net Assets 2020: $8,768,3762020Assets 2021: $11,417,230Liabilities 2021: $61,066Net Assets 2021: $11,356,1642021Assets 2022: $9,756,082Liabilities 2022: $8,773Net Assets 2022: $9,747,3092022Assets 2023: $10,166,884Liabilities 2023: $7,911Net Assets 2023: $10,158,9732023Assets 2024: $10,869,982Liabilities 2024: $26,725Net Assets 2024: $10,843,2572024Assets 2025: $11,467,742Liabilities 2025: $407Net Assets 2025: $11,467,3352025

Highlighted filing

2023

Assets$10,166,884
Liabilities$7,911
Net Assets$10,158,973
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,551,260Expenses 2011: $1,703,697Net Income 2011: -$152,4372011Revenue 2012: $1,088,142Expenses 2012: $1,055,294Net Income 2012: $32,8482012Revenue 2013: $1,316,434Expenses 2013: $906,335Net Income 2013: $410,0992013Revenue 2014: $1,456,284Expenses 2014: $837,921Net Income 2014: $618,3632014Revenue 2015: $1,619,419Expenses 2015: $919,881Net Income 2015: $699,5382015Revenue 2016: $1,609,205Expenses 2016: $1,038,835Net Income 2016: $570,3702016Revenue 2017: $1,353,181Expenses 2017: $941,186Net Income 2017: $411,9952017Revenue 2018: $1,068,748Expenses 2018: $993,578Net Income 2018: $75,1702018Revenue 2019: $1,384,618Expenses 2019: $1,060,554Net Income 2019: $324,0642019Revenue 2020: $933,179Expenses 2020: $1,056,175Net Income 2020: -$122,9962020Revenue 2021: $2,455,826Expenses 2021: $1,099,170Net Income 2021: $1,356,6562021Revenue 2022: $1,463,339Expenses 2022: $1,222,746Net Income 2022: $240,5932022Revenue 2023: $1,843,324Expenses 2023: $1,267,269Net Income 2023: $576,0552023Revenue 2024: $1,924,171Expenses 2024: $1,377,504Net Income 2024: $546,6672024Revenue 2025: $1,435,231Expenses 2025: $1,392,736Net Income 2025: $42,4952025

Highlighted filing

2023

Revenue$1,843,324
Expenses$1,267,269
Net Income$576,055
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 8, 2023
Return Version
2022v5.0
Gross Receipts
$1,923,375
Mission and Program Overview

Mission

LESA equips Lutheran schools families and communities with resources to expand Gods Kingdom.

A Christ-centered resource for those who learn and teach in Lutheran schools in the St. Louis area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,597,502$8,993,469▲ $395,967
Savings and Temporary Cash Investments$1,052,073$1,021,663▼ $30,410
Pledges and Grants Receivable$23,000$55,000▲ $32,000
Land, Buildings, and Equipment, Net$10,375$13,988▲ $3,613
Accounts Receivable-$6,029-
Total Assets$9,756,082$10,166,884▲ $410,802
Other Assets Total$73,132$76,735▲ $3,603
Liabilities
Other Liabilities$8,773$7,042▼ $1,731
Accounts Payable and Accrued Expenses-$869-
Total Liabilities$8,773$7,911▼ $862
Net Assets / Fund Balance
Net Assets With Donor Restrictions$8,720,592$8,983,111▲ $262,519
Net Assets Without Donor Restrictions$1,026,717$1,175,862▲ $149,145
Total Net Assets Fund Balance$9,747,309$10,158,973▲ $411,664
Total Liabilities and Net Assets / Fund Balance$9,756,082$10,166,884▲ $410,802

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,988$18,143$32,131

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$8,597,502$39,317▲ $913,860$477,378$8,993,469
2021$10,343,691$163,291▼ $1,331,543$486,806$8,597,502
2020$7,933,791$1,001,943▲ $2,434,722$942,292$10,343,691
2019$8,128,223$114,931▲ $194,431$428,300$7,933,791
2018$7,772,840$219,421▲ $853,175$338,276$8,128,223
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Dennis KemperChair
Alan ErdmanVice-chair
Ananda BaronAdvisory Director
Dr Mel SandfortAdvisory Director
Alan VogtDirector
David GruenwaldDirector
Jeff SchmittDirector
Jim EckrichDirector
John CrumrineDirector
Kip StarnesDirector
Leah HarrisDirector
Michael BeckerDirector
Paul NiewaldDirector
Marilyn BricklerSecretary
Jacquelyn BrannekyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$794,008
Program Service Revenue
$0
Investment Income
$274,428
Other Revenue
$774,888
All Other Contributions
$369,271
Change in Net Assets
$576,055

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,765,774
Revenue Not Reported on Financial Statements
$77,550
Revenue Not Reported on Form 990
$-84,340
Other Revenue Adjustments
$77,550
Total Revenue per Audited Statements
$1,681,434
Total Revenue per Form 990
$1,843,324
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$622,654
Salaries, Compensation, and Employee Benefits$388,548
Other Expenses$256,067
Total Fundraising Expense$90,731
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$622,654--$622,654
Other Salaries and Wages$242,080$8,966$47,818$298,864
Other Employee Benefits$58,940$2,183$11,643$72,766
All Other Expenses$48,705$1,804$9,621$60,130
Occupancy$22,994$852$4,542$28,388
Other Expenses$17,737$657$3,504$21,898
Payroll Taxes$13,703$508$2,707$16,918
Insurance$4,892$181$966$6,039
Depreciation Depletion$4,682$173$925$5,780
Travel$2,498$93$493$3,084
Office Expenses$833$31$165$1,029
Total Functional Expenses$1,081,975$94,563$90,731$1,267,269

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,269,770
Total Expenses per Form 990$1,267,269
Expenses per Audited Statements$1,189,719
Expenses Not Reported on Form 990$80,051
Expenses Not Reported on Financial Statements$77,550
Other Expense Adjustments$77,550
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$80,051
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$277,586-$29,234-
Fall Event$112,357-$33,251-
Total Events$390,033-$80,051$-80,051
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$7,042
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The annual independent audit and the Form 990 are both distributed to each member of the Board of Directors at a regular meeting of the Board. Members then review the material and ask questions before the 990 is filed.”

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

“Board members are asked to complete and sign a disclosure statement annually. The signed statement includes the Board of Directors' Conflict of Interest Policy. Members are then expected to follow the Implementation/Procedure included in the policy and recuse themselves should a conflict arise. The Board of Directors Chairman and the association's Executive Director also monitor proceedings and will prompt any member that might forget to recuse themselves as needed. Any instance of recusal would be noted in the minutes of the meeting.”

Form 990, Part VI, Section B, line 15A

“The process for determining the compensation of key employees, including the Executive Director, has been delegated by the Board of Directors to the Executive Committee of the Board. The committee reviews and discusses the compensation material. The committee is expected to reach decisions, to document their decisions in writing and to communicate their actions to the full Board of Directors.”

Form 990, Part VI, Section C, line 19

“The agency keeps both a hard copy and digital copies of each required document. Copies can be viewed on the Organization's website or are provided free of charge for individual requests.”

Filing and Contact Details

Filer

Filer Name
Lutheran Elementary School Association
EIN
43-1853158
Phone
3142000790
Address
11123 SOUTH TOWNE SQUARE F, ST LOUIS, MO 63123

Signing Officer

Name
Dennis Kemper
Title
Chairman
Phone
3142000790
Signed
2023-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Kemper
Formed
1999
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
5
Volunteers
201

Preparer

Firm
FICK EGGEMEYER & WILLIAMSON CPA'S
Address
205 S MAIN, COLUMBIA, IL 62236
Preparer
James Lunk CPA
Phone
6182814999
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The selection and oversight process did not change during the current fiscal year ended.”

Financial Statement Notes

Part V, Line 4:

“To provide future funding for the organization and scholarships for children at lutheran schools.”

Part X, Line 2:

“The Association is exempt from income taxes pursuant to section 501(c)(3) of the Internal Revenue Service Code. Therefore, no provision is made for taxes on income. The Association adopted the provisions of Accounting for Uncertainty in Income Taxes on July 1, 2010. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of June 30, 2023, no amounts have been recognized for uncertain tax positions. The Association's tax returns filed prior to fiscal 2020 are now closed.”

Part XI, Line 2D - Other Adjustments:

“Add'l fundraising revenue netted with expenses on pg 1 80,051. Unrealized gain (loss) on investments -164,391.”

Part XI, Line 4B - Other Adjustments:

“INVESTMENT FEES 77,550.”

Part XII, Line 2D - Other Adjustments:

“Fundraising expenses netted with revenue on pg 1 80,051.”

Part XII, Line 4B - Other Adjustments:

“INVESTMENT FEES 77,550.”

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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/Form990PartVIISectionAGrp/TitleTxt0CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0LESA provides financial resources for children in need to obtain Lutheran Christian education in the metropolitan St. Louis area. We promote and advocate for efforts to improve the sustainability and quality of Lutheran Christian schools.
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IRS990/OtherExpensesGrp/Desc2STAFF DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL FEES - OTH
IRS990/OtherExpensesGrp/FundraisingAmt04434
IRS990/OtherExpensesGrp/FundraisingAmt13913
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IRS990/OtherExpensesGrp/ProgramServicesAmt217737
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IRS990/OtherExpensesGrp/TotalAmt127712
IRS990/OtherExpensesGrp/TotalAmt224457
IRS990/OtherExpensesGrp/TotalAmt321898
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt047818
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08966
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0298864
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IRS990/PayrollTaxesGrp/ProgramServicesAmt013703
IRS990/PayrollTaxesGrp/TotalAmt016918
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IRS990/PrincipalOfficerNm0DENNIS KEMPER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Produced and provided professional development programs for educators in member schools, delivering roughly 3,500 hours of professional development programing to over 500 educators;expanded the STEM program to serve students in early childhood through eighth grade by providing hands-on instructional materials from the LEGO Education suite, including STEAM Park, Coding Express, WeDo, EV3 MindStorms, and SPIKE Prime, and teacher training needed to maximize student learning and outcomes from LESA's STEM program; provided financial support to maintain student counseling programs in member schools.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018635
IRS990/ProgSrvcAccomActy3Grp/Desc0Provided STEM instructional materials to schools to introduce students at every grade level to robotics, coding, and other STEM skills. LESA's LEGO Lending Library includes roughly 100 kits, including Coding Express and STEAM Park, WeDo, SPIKE Prime, and MINDSTORMS/EV3, appropriate for students from Early Childhood through grade eight. LESA's program allows member schools' teachers to access kits on a rotating basis, helping them to provide hands-on, high quality coding, engineering, and robotics instruction to students aged 2-14 years.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt05508
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Provided services to schools to assist in providing sustainable and high-quality instruction for the children we serve. Services provided included joint marketing of member schools through various media platforms, professional development to staff in the areas of marketing and student recruitment and retention, educator access to Colonial Williamsburg Summer Teacher Institute, support to maintain National Lutheran School Accreditation, establishing a new teacher mentor program, providing development grants to schools to address specific educator needs, and establishing a natural gas aggregation program to provide fuel savings for member schools.
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IRS990/PYProgramServiceRevenueAmt00
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IRS990/ReconcilationRevenueExpnssAmt0576055
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01021663
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0857323
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IRS990ScheduleA/InvestmentIncomeCYPct00.19460
IRS990ScheduleA/InvestmentIncomePYPct00.19020
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,166,884
Liabilities
$7,911
Net assets
$10,158,973
Revenue
$1,843,324
Expenses
$1,267,269
Net income
$576,055
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.5$0.00$11.5$1.44$1.39$0.04
2024Detailed filing. Detailed filing data is available for this year.$10.9$0.03$10.8$1.92$1.38$0.55
2023Detailed filing. Detailed filing data is available for this year.$10.2$0.01$10.2$1.84$1.27$0.58
2022Detailed filing. Detailed filing data is available for this year.$9.76$0.01$9.75$1.46$1.22$0.24
2021Detailed filing. Detailed filing data is available for this year.$11.4$0.06$11.4$2.46$1.10$1.36
2020Summary only. Only limited summary data is available for this year.$8.83$0.06$8.77$0.93$1.06$0.12
2019Summary only. Only limited summary data is available for this year.$8.98$0.01$8.97$1.38$1.06$0.32
2018Summary only. Only limited summary data is available for this year.$8.40$0.10$8.30$1.07$0.99$0.08
2017Summary only. Only limited summary data is available for this year.$7.97$0.12$7.84$1.35$0.94$0.41
2016Summary only. Only limited summary data is available for this year.$6.76$0.15$6.61$1.61$1.04$0.57
2015Summary only. Only limited summary data is available for this year.$6.39$0.14$6.25$1.62$0.92$0.70
2014Summary only. Only limited summary data is available for this year.$5.99$0.16$5.83$1.46$0.84$0.62
2013Summary only. Only limited summary data is available for this year.$4.93$0.24$4.69$1.32$0.91$0.41
2012Summary only. Only limited summary data is available for this year.$4.54$0.25$4.28$1.09$1.06$0.03
2011Summary only. Only limited summary data is available for this year.$4.52$0.27$4.25$1.55$1.70$0.15