Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2019 • EIN 45-4856406
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Up$2,620,262
Up $241,414 (+10%) from 2018
Net Assets
Up$2,591,496
Up $215,085 (+9.1%) from 2018
Liabilities
Up$28,766
Up $26,329 (+1080%) from 2018
Revenue
Down$2,793,578
Down $493,963 (-15%) from 2018
Expenses
Up$2,583,345
Up $40,693 (+1.6%) from 2018
Net Income
Down$210,233
Down $534,656 (-72%) from 2018
The mission of the lutheran scholarship granting organization of indiana, inc. Is to raise funds from individuals and businesses and distribute scholarship funds to all eligible students attending lutheran and other christian schools in states served by the lutheran sgo.
The mission of the lutheran scholarship granting organization of indiana, inc. Is to raise funds from individuals and businesses to provide scholarship funds to all eligible students wanting to attend an indiana christian school.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,914,512 | $2,201,671 | ▲ $287,159 |
| Cash and Non-Interest-Bearing Accounts | $463,586 | $417,809 | ▼ $45,777 |
| Prepaid Expenses and Deferred Charges | $750 | $782 | ▲ $32 |
| Total Assets | $2,378,848 | $2,620,262 | ▲ $241,414 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $2,437 | $28,766 | ▲ $26,329 |
| Total Liabilities | $2,437 | $28,766 | ▲ $26,329 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $2,202,883 | $2,408,760 | ▲ $205,877 |
| Unrestricted Net Assets | $173,528 | $182,736 | ▲ $9,208 |
| Total Net Assets Fund Balance | $2,376,411 | $2,591,496 | ▲ $215,085 |
| Total Liabilities and Net Assets / Fund Balance | $2,378,848 | $2,620,262 | ▲ $241,414 |
| Name | Title |
|---|---|
| Beth Kitson | President |
| Carrie Gutman | Director |
| Rev Dr Dennis Goff | Director |
| Eric Trauner | Treasurer/se |
| Karl Davis | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 37 | $414,637 | Fair Market Value |
| Other Non Cash Contri Table | 5 | $20,192 | Fair Market Value |
| Total Noncash Contributions | 42 | $434,829 | - |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $2,401,401 |
| Other Expenses | $181,944 |
| Total Fundraising Expense | $36,729 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $2,401,401 | - | - | $2,401,401 |
| Fees for Services Other | - | $90,100 | $15,600 | $105,700 |
| Advertising | - | - | $21,129 | $21,129 |
| Fees for Services Accounting | - | $11,044 | - | $11,044 |
| Fees for Services Legal | - | $5,578 | - | $5,578 |
| Other Expenses | - | $5,547 | - | $5,547 |
| Occupancy | - | $3,300 | - | $3,300 |
| Insurance | - | $750 | - | $750 |
| Total Functional Expenses | $2,401,401 | $145,215 | $36,729 | $2,583,345 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,583,440 |
| Expenses per Audited Statements | $2,583,345 |
| Total Expenses per Form 990 | $2,583,345 |
| Expenses Not Reported on Form 990 | $95 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is prepared by our audit firm and a draft of the 990 is sent to all board members for review and comment. A final version is approved and submitted.”
“Board members are required to report any potential conflicts of interest annually. Members and employees have a continuing, affirmative duty to report any personal ownership, interest, or other relationship that may affect the member's ability to exercise impartial and ethical judgements in fufilling their responsibilities. If a board member has a conflict, the member will abstain from discussion and voting on the conflicted item.”
“Compensation is determined and approved by the board of directors. At the current time, all officers are volunteers and do not receive compensation.”
“Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“Administrative services are contracted with the lutheran school partnership. The services include scholarship and fundraising management, advertising, promotion and marketing. The contract amount covers the partnership's costs. One member of the lutheran scholarship granting organization of indiana board is a representative of the board of the lutheran schools partnership.”
“The mission of the lutheran scholarship granting organization of indiana, inc. Is to raise funds from individuals and businesses to provide scholarship funds to all eligible students wanting to attend an indiana christian school.”
“Part iv, 28(b) family relationship carrie gutman, board member, is sister to michael hawk, the attorney of record. Legal expenses were less than the 10,000 disclosure threshold.”
“The organization is exempt from income taxes under the provisions of section 501(c)(3) of the internal revenue code. The accounting standard which provides guidance on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended june 30, 2019 and 2018. The organization believes it is no longer subject to income tax examinations for years prior to 2016.”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 2437 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 28766 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES TO PROVIDE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS WANTING TO ATTEND AN INDIANA CHRISTIAN SCHOOL. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 21129 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 21129 |
| IRS990/AllOtherContributionsAmt | 0 | 2759420 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | ERIC TRAUNER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2602034509 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1601 ST JOE RIVER DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT WAYNE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46805 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 463586 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 417809 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2759420 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 2401401 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34093 |
| IRS990/CYOtherExpensesAmt | 0 | 181944 |
| IRS990/CYOtherRevenueAmt | 0 | 65 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 210233 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2583345 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 36729 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2793578 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE ORGANIZATON EXISTS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES TO PROVIDE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS WANTING TO ATTEND AN INDIANA CHRISTIAN SCHOOL OF THEIR CHOICE. THE EFFORTS OF THE ORGANIZATION SUPPORT ENROLLMENT GROWTH AND CHRISTIAN OUTREACH TO FAMILIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | THE LUTHERAN SGO |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2401401 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11044 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11044 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 5578 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5578 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 15600 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 90100 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 105700 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | KARL DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | REV DR DENNIS GOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CARRIE GUTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BETH KITSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERIC TRAUNER |
| 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/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/TitleTxt | 0 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER/SE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 1784 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 2401401 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 2401401 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 2401401 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 448588 |
| IRS990/GrossReceiptsAmt | 0 | 3240382 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 750 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 750 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 32309 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 32309 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 446804 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES TO PROVIDE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS WANTING TO ATTEND AN INDIANA CHRISTIAN SCHOOL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2376411 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2591496 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1784 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1784 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4852 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NoncashContributionsAmt | 0 | 434829 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3300 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3300 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | BANK FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND SUBSCTIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15740 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 13156 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 5547 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15740 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13156 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5547 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 65 |
| IRS990/OtherRevenueTotalAmt | 0 | 65 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 750 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 782 |
| IRS990/PrincipalOfficerNm | 0 | BETH KITSON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3271428 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2406615 |
| IRS990/PYInvestmentIncomeAmt | 0 | 16113 |
| IRS990/PYOtherExpensesAmt | 0 | 136037 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 744889 |
| IRS990/PYTotalExpensesAmt | 0 | 2542652 |
| IRS990/PYTotalRevenueAmt | 0 | 3287541 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 210233 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1914512 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2201671 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2759420 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3271428 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2208675 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1881649 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2654183 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 12775355 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 32409 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 15816 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5488 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1225 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 385 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 55323 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 65 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.93130 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.95510 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 11949488 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 825867 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2759420 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3271428 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2208675 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1881649 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2654183 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 12775355 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 12830678 |
| 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 | true |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 95 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 95 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 95 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2583345 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 4852 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 4947 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2793578 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2583345 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2793578 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2798525 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2583440 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 2401401 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 1789 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION VERIFIES THAT SCHOLARSHIP RECIPIENTS MEET THE INCOME REQUIREMENTS THROUGH THE FOLLOWING MEANS: 1) ALL RECIPIENTS MUST PROVIDE PROOF OF INCOME AND 2) SCHOOLS VERIFY CONTINUED ENROLLMENT PRIOR TO ACCEPTING PAYMENTS FROM THE LUTHERAN SGO. HOUSEHOLD SIZE AND INDIANA RESIDENCY IS ALSO VERIFIED FOR EACH APPLICANT. ALL SCHOLARSHIP PAYMENTS ARE MADE DIRECTLY TO THE SCHOOL. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 5 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | GRAIN |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 20192 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt | 0 | 37 |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/MethodOfDeterminingRevenuesTxt | 0 | FAIR MARKET VALUE |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt | 0 | 414637 |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES TO PROVIDE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS WANTING TO ATTEND AN INDIANA CHRISTIAN SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PART IV, 28(B) FAMILY RELATIONSHIP CARRIE GUTMAN, BOARD MEMBER, IS SISTER TO MICHAEL HAWK, THE ATTORNEY OF RECORD. LEGAL EXPENSES WERE LESS THAN THE 10,000 DISCLOSURE THRESHOLD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE 990 IS PREPARED BY OUR AUDIT FIRM AND A DRAFT OF THE 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. A FINAL VERSION IS APPROVED AND SUBMITTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY. MEMBERS AND EMPLOYEES HAVE A CONTINUING, AFFIRMATIVE DUTY TO REPORT ANY PERSONAL OWNERSHIP, INTEREST, OR OTHER RELATIONSHIP THAT MAY AFFECT THE MEMBER'S ABILITY TO EXERCISE IMPARTIAL AND ETHICAL JUDGEMENTS IN FUFILLING THEIR RESPONSIBILITIES. IF A BOARD MEMBER HAS A CONFLICT, THE MEMBER WILL ABSTAIN FROM DISCUSSION AND VOTING ON THE CONFLICTED ITEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. AT THE CURRENT TIME, ALL OFFICERS ARE VOLUNTEERS AND DO NOT RECEIVE COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ADMINISTRATIVE SERVICES ARE CONTRACTED WITH THE LUTHERAN SCHOOL PARTNERSHIP. THE SERVICES INCLUDE SCHOLARSHIP AND FUNDRAISING MANAGEMENT, ADVERTISING, PROMOTION AND MARKETING. THE CONTRACT AMOUNT COVERS THE PARTNERSHIP'S COSTS. ONE MEMBER OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA BOARD IS A REPRESENTATIVE OF THE BOARD OF THE LUTHERAN SCHOOLS PARTNERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VII |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 2202883 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 2408760 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2378848 |
| IRS990/TotalAssetsEOYAmt | 0 | 2620262 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2378848 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2620262 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 2759420 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 36729 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 145215 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2401401 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2583345 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2437 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 28766 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2437 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 28766 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2376411 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2591496 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2401401 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 34093 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 65 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2793578 |
| IRS990/TotalVolunteersCnt | 0 | 5 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2378848 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2620262 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 173528 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 182736 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 5174 |
| IRS990/USAddress/CityNm | 0 | FORT WAYNE |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46895 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LUTHERANSGO.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BETH KITSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2603123289 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-10-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE LUTHERAN SCHOLARSHIP GRANTING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ORGANIZATION OF INDIANA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUTH |
| ReturnHeader/Filer/EIN | 0 | 454856406 |
| ReturnHeader/Filer/PhoneNum | 0 | 2602034509 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 5174 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FORT WAYNE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46895 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | E8689E88706888A540ED6DE77CBC91E49210793C |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | FB5A07F1433D6BACB10A4FEA1453A75BBE22C5DD |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 184.17.61.66 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-10-28 |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:40:08 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351939627 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BADEN GAGE & SCHROEDER LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6920 POINTE INVERNESS WAY 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT WAYNE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 468047926 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2604222551 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-10-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN D BOWMAN CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-12T09:31:43-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-06-30 |
| ReturnHeader/TaxYr | 0 | 2018 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.