Civic Intelligence

Lutheran School Development Center

990EZ • Fiscal year 2014 • EIN 46-0476316

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 28, 2015

Organization ProfileN/A
P O Box 2422Sun City, AZ 85372

(623) 334-8030

Siviq Scores

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

Liabilities / Assets

76th percentile

0.10x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.02x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

80th percentile

$14,796

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 36.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

6th percentile

-64%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$6,765

Down $11,905 (-64%) from 2013

Net Assets

Down

$6,095

Down $9,638 (-61%) from 2013

Liabilities

Down

$670

Down $2,267 (-77%) from 2013

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin13th percentile

Revenue

Down

$40,463

Down $11,132 (-22%) from 2013

Expenses

Down

$50,870

Down $790 (-1.5%) from 2013

Net Income

Down

-$10,407

Down $10,342 (-15911%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$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

2014

Assets$6,765
Liabilities$670
Net Assets$6,095
Open 2014 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$40,463
Expenses$50,870
Net Income-$10,407
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 28, 2015
Return Version
2014v5.0
Gross Receipts
$40,463
Mission and Program Overview

Mission

Advisory and consulting services

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN-$50,870
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 Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT ROGALSKICEOPT$14,796-$14,796
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
2015-03-28
Discuss with paid preparer
Yes

Preparer

Firm
Nedda Tax Accountant Inc
Address
2451 E BASELINE RD SUITE 300, GILBERT, AZ 85234
Preparer
Nedda Lemman Ea
Phone
4808339663
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 336 office 326 travel 7,089 interest 31 bank fees 175 donations 7,824 dues & subscriptions 468 filing fees 10 gifts 168 telephone 2,669 fuel 120 total 19,216”

Form 990-ez, Part I, Line 20

“OTHER INCREASES 769”

Form 990-ez, Part II, Line 24

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

Form 990-ez, Part II, Line 26

“Payroll liabilities 188 601 credit cards payable 2,749 69”

Form 990-ez, Part III, Line 31

“The organization provides advisory and consulting services to lutheran”

Raw XML Appendix148 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/BOYAmt018670
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05533
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt040463
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10407
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01905
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt018670
IRS990EZ/Form990TotalAssetsGrp/EOYAmt06765
IRS990EZ/GrossReceiptsAmt040463
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015733
IRS990EZ/NetAssetsOrFundBalancesEOYAmt06095
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015733
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt06095
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt014796
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/EOYAmt01232
IRS990EZ/OtherChangesInNetAssetsAmt0769
IRS990EZ/OtherExpensesTotalAmt019216
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ADVISORY AND CONSULTING SERVICES
IRS990EZ/PrintingPublicationsPostageAmt02602
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/ProgramServiceExpensesAmt050870
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt027147
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02937
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0670
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt050870
IRS990EZ/TotalProgramServiceExpensesAmt050870
IRS990EZ/TotalRevenueAmt040463
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt040463
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt051595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010666
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt062392
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt080000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0245116
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt068469
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt090079
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99790
IRS990ScheduleA/PublicSupportTotal509Amt0335195
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt040463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt051595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt079135
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt062392
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0101610
IRS990ScheduleA/Total509Grp/TotalAmt0335195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt040463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt051595
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt079135
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt062397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0101621
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0335211
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 336 OFFICE 326 TRAVEL 7,089 INTEREST 31 BANK FEES 175 DONATIONS 7,824 DUES & SUBSCRIPTIONS 468 FILING FEES 10 GIFTS 168 TELEPHONE 2,669 FUEL 120 TOTAL 19,216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER INCREASES 769
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUE FROM ROBERT ROGALSKI 0 1,232 909 909 LESS ACCUMULATED DEPRECIATION 909 909 TOTAL 0 1,232
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL LIABILITIES 188 601 CREDIT CARDS PAYABLE 2,749 69
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES ADVISORY AND CONSULTING SERVICES TO LUTHERAN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT ROGALSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06233348030
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-28
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/PreparerFirmEIN0204967532
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEDDA TAX ACCOUNTANT INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02451 E BASELINE RD SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GILBERT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085234
ReturnHeader/PreparerPersonGrp/PhoneNum04808339663
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NEDDA LEMMAN EA
ReturnHeader/ReturnTs02015-04-06T18:43:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,765
Liabilities
$670
Net assets
$6,095
Revenue
$40,463
Expenses
$50,870
Net income
-$10,407
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits