Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.16x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 28.7% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Balance Sheet
Assets
Up$18,670
Up $2,643 (+16%) from 2012
Net Assets
Up$15,733
Up $1,859 (+13%) from 2012
Liabilities
Up$2,937
Up $784 (+36%) from 2012
Revenue And Expenses
Revenue
Down$51,595
Down $27,740 (-35%) from 2012
Expenses
Down$51,660
Down $29,439 (-36%) from 2012
Net Income
Up-$65
Up $1,699 (+96%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Mar 3, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $51,595
Mission and Program Overview
Mission
Advisory and consulting services
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN | - | $51,660 |
| THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN SCHOOLS. ASSIST WITH THE STARTUP AND MAINTENANCE OF CHRISTIAN SCHOOLS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROBERT ROGALSKI | CEO | PT | $14,796 | - | $14,796 |
| FRANK BARTH | Treasurer | - | $0 | - | - |
| PAUL CAMPBELL | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 46-0476316
- Phone
- 6233348030
Signing Officer
- Name
- Robert Rogalski
- Title
- CEO
- Phone
- 6233348030
- Signed
- 2014-03-03
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- Nedda Lemman
- Phone
- 4808339663
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising and promotion 350 office 549 travel 12,564 bank fees 86 dues & subscriptions 124 internet 144 office expenses 159 telephone 2,784 fuel 10 non-investment depreciation 52 total 16,822”
Form 990-ez, Part I, Line 20
“OTHER INCREASES 1,924”
Form 990-ez, Part II, Line 24
“909 909 less accumulated depreciation 857 909 total 52 0”
Form 990-ez, Part II, Line 26
“Payroll liabilities 188 188 credit cards payable 1,965 2,749”
Form 990-ez, Part III, Line 31
“The organization provides advisory and consulting services to lutheran”
Raw XML Appendix152 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 |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | ROBERT ROGALSKI |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | FRANK BARTH |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | PAUL CAMPBELL |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ROBERT ROGALSKY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6233348030 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | P O BOX 2422 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | SUN CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 85372 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 15975 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 18670 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 51595 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -65 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1930 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 16027 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 18670 |
| IRS990EZ/GrossReceiptsAmt | 0 | 51595 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 13874 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15733 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 13874 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15733 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 14796 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROBERT ROGALSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | FRANK BARTH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | PAUL CAMPBELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 52 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 1924 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 16822 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | ADVISORY AND CONSULTING SERVICES |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2167 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN SCHOOLS. ASSIST WITH THE STARTUP AND MAINTENANCE OF CHRISTIAN SCHOOLS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 51660 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 30741 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | AZ |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2153 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2937 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 51660 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 51660 |
| IRS990EZ/TotalRevenueAmt | 0 | 51595 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 51595 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 10666 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 62392 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 80000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 70000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 274653 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 804 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 820 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 68469 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21610 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 22885 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 112964 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 11 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 804 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 820 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99790 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99800 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 387617 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 51595 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 79135 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 62392 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 101610 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 92885 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 387617 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 51595 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 79135 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 62397 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 101621 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 93689 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 388437 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING AND PROMOTION 350 OFFICE 549 TRAVEL 12,564 BANK FEES 86 DUES & SUBSCRIPTIONS 124 INTERNET 144 OFFICE EXPENSES 159 TELEPHONE 2,784 FUEL 10 NON-INVESTMENT DEPRECIATION 52 TOTAL 16,822 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OTHER INCREASES 1,924 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 909 909 LESS ACCUMULATED DEPRECIATION 857 909 TOTAL 52 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PAYROLL LIABILITIES 188 188 CREDIT CARDS PAYABLE 1,965 2,749 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT ROGALSKI |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6233348030 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-03-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | LUTHERAN SCHOOL DEVELOPMENT CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUTH |
| ReturnHeader/Filer/EIN | 0 | 460476316 |
| ReturnHeader/Filer/PhoneNum | 0 | 6233348030 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | P O BOX 2422 |
| ReturnHeader/Filer/USAddress/City | 0 | SUN CITY |
| ReturnHeader/Filer/USAddress/State | 0 | AZ |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 85372 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | NEDDA TAX ACCOUNTANT INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 2451 E BASELINE RD SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | GILBERT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | AZ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 85234 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4808339663 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-03-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NEDDA LEMMAN |
| ReturnHeader/ReturnTs | 0 | 2014-03-17T16:52:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $18,670
- Liabilities
- $2,937
- Net assets
- $15,733
- Revenue
- $51,595
- Expenses
- $51,660
- Net income
- -$65