Civic Intelligence

Lutheran School Development Center

EIN 46-0476316 • 501(c)3 • Sun City, AZ

Profile

Advisory and consulting services

P O Box 2422Sun City, AZ 85372

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.45x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

1.00x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

12th percentile

-65%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$9,881

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 54.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

91st percentile

83%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

16th percentile

-55%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$12,405

Up $5,640 (+83%) from 2014

Liabilities

Up

$18,008

Up $17,338 (+2588%) from 2014

Net Assets

Down

-$5,603

Down $11,698 (-192%) from 2014

Operations
Liabilities / Revenue95th percentileNet Margin12th percentile

Revenue

Down

$18,007

Down $22,456 (-55%) from 2014

Expenses

Down

$29,705

Down $21,165 (-42%) from 2014

Net Income

Down

-$11,698

Down $1,291 (-12%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60K$40K$20K$0-$20KAssets 2010: $48,986Liabilities 2010: $2,833Net Assets 2010: $46,1532010Assets 2011: $17,587Liabilities 2011: $1,549Net Assets 2011: $16,0382011Assets 2012: $16,027Liabilities 2012: $2,153Net Assets 2012: $13,8742012Assets 2013: $18,670Liabilities 2013: $2,937Net Assets 2013: $15,7332013Assets 2014: $6,765Liabilities 2014: $670Net Assets 2014: $6,0952014Assets 2015: $12,405Liabilities 2015: $18,008Net Assets 2015: -$5,6032015

Highlighted filing

2015

Assets$12,405
Liabilities$18,008
Net Assets-$5,603
Open 2015 Filing

Operations Trend

Revenue Growth16th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $101,621Expenses 2010: $88,725Net Income 2010: $12,8962010Revenue 2011: $62,397Expenses 2011: $92,512Net Income 2011: -$30,1152011Revenue 2012: $79,335Expenses 2012: $81,099Net Income 2012: -$1,7642012Revenue 2013: $51,595Expenses 2013: $51,660Net Income 2013: -$652013Revenue 2014: $40,463Expenses 2014: $50,870Net Income 2014: -$10,4072014Revenue 2015: $18,007Expenses 2015: $29,705Net Income 2015: -$11,6982015

Highlighted filing

2015

Revenue$18,007
Expenses$29,705
Net Income-$11,698
Open 2015 Filing

Filings

Most recent year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,405
Liabilities
$18,008
Net assets
-$5,603
Revenue
$18,007
Expenses
$29,705
Net income
-$11,698
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.18$0.06$0.18$0.30$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.40$0.51$0.10
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.03$0.16$0.52$0.52$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.14$0.79$0.81$0.02
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.02$0.16$0.62$0.93$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.03$0.46$1.02$0.89$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 28, 2016
Return Version
2015v2.1
Gross Receipts
$18,007
Mission and Program Overview

Mission

Advisory and consulting services

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN-$29,705
THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN SCHOOLS. ASSIST WITH THE STARTUP AND MAINTENANCE OF CHRISTIAN SCHOOLS.--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT ROGALSKICEOPT$9,881-$9,881
ERVIN LANGHOLZTreasurer-$0--
PAUL CAMPBELLSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Lutheran School Development Center
EIN
46-0476316
Phone
6233348030
Address
P O BOX 2422, SUN CITY, AZ 85372

Signing Officer

Name
Robert Rogalski
Title
CEO
Phone
6233348030
Signed
2016-06-28
Discuss with paid preparer
Yes

Preparer

Firm
Nedda Tax Accountant Inc
Address
4115 E VALLEY AUTO DR STE 207, MESA, AZ 85206-4612
Preparer
Nedda M Lemman Ea
Phone
4808339663
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses 55 6,919 11 bank fees 148 scholarships 500 dues & subscriptions 215 gifts 119 telephone 1,011 automobile expense 177 total 9,155”

Form 990-ez, Part II, Line 24

“Due from robert rogalski 1,232 0 909 909 less accumulated depreciation 909 909 total 1,232 0”

Form 990-ez, Part II, Line 26

“Payroll liabilities 601 18,008 credit cards payable 69 0”

Form 990-ez, Part III, Line 31

“The organization provides advisory and consulting services to lutheran”

Raw XML Appendix142 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ROBERT ROGALSKY
IRS990EZ/BooksInCareOfDetail/PhoneNum06233348030
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 2422
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUN CITY
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd085372
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05533
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt012405
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt018007
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-11698
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05740
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt06765
IRS990EZ/Form990TotalAssetsGrp/EOYAmt012405
IRS990EZ/GrossReceiptsAmt018007
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt06095
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-5603
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt06095
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-5603
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt09881
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT ROGALSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERVIN LANGHOLZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL CAMPBELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01232
IRS990EZ/OtherExpensesTotalAmt09155
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ADVISORY AND CONSULTING SERVICES
IRS990EZ/PrintingPublicationsPostageAmt0487
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN SCHOOLS. ASSIST WITH THE STARTUP AND MAINTENANCE OF CHRISTIAN SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt029705
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014323
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0670
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt018008
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt029705
IRS990EZ/TotalProgramServiceExpensesAmt029705
IRS990EZ/TotalRevenueAmt018007
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt018007
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt040463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt051595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010666
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062392
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0183123
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt068469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt068469
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0251592
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt018007
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt040463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt051595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt079135
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt062392
IRS990ScheduleA/Total509Grp/TotalAmt0251592
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt018007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt040463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt051595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt079135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt062397
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0251597
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES 55 6,919 11 BANK FEES 148 SCHOLARSHIPS 500 DUES & SUBSCRIPTIONS 215 GIFTS 119 TELEPHONE 1,011 AUTOMOBILE EXPENSE 177 TOTAL 9,155
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE FROM ROBERT ROGALSKI 1,232 0 909 909 LESS ACCUMULATED DEPRECIATION 909 909 TOTAL 1,232 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PAYROLL LIABILITIES 601 18,008 CREDIT CARDS PAYABLE 69 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT ROGALSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06233348030
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHERAN SCHOOL DEVELOPMENT CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0460476316
ReturnHeader/Filer/PhoneNum06233348030
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2422
ReturnHeader/Filer/USAddress/CityNm0SUN CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085372
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEDDA TAX ACCOUNTANT INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04115 E VALLEY AUTO DR STE 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MESA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0852064612
ReturnHeader/PreparerPersonGrp/PhoneNum04808339663
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEDDA M LEMMAN EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-06-28T12:13:44-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits