Civic Intelligence

Lutheran Development Group Inc.

990 • Fiscal year 2022 • EIN 47-4681983

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 06, 2024

Organization ProfileWWW.LDGSTL.ORG
3100 Chippewa StSt Louis, MO 63118

(314) 518-6696

Siviq Scores

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

Liabilities / Assets

96th percentile

1.13x

Higher debt load relative to assets than 96% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

4.15x

Higher debt load relative to revenue than 94% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

20th percentile

-8.7%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

61st percentile

5.0%

Faster asset growth than 61% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

57th percentile

9.2%

Faster revenue growth than 57% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$5,586,875

Up $267,214 (+5.0%) from 2021

Net Assets

Down

-$703,737

Down $132,349 (-23%) from 2021

Liabilities

Up

$6,290,612

Up $399,563 (+6.8%) from 2021

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin20th percentile

Revenue

Up

$1,515,644

Up $128,001 (+9.2%) from 2021

Expenses

Up

$1,647,993

Up $167,876 (+11%) from 2021

Net Income

Down

-$132,349

Down $39,875 (-43%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$10M$5.0M$0-$5.0MAssets 2015: $60,385Liabilities 2015: $1,8602015Assets 2016: $54,975Liabilities 2016: $21,3432016Assets 2017: $605,206Liabilities 2017: $363,516Net Assets 2017: $241,6902017Assets 2018: $2,443,159Liabilities 2018: $2,188,246Net Assets 2018: $254,9132018Assets 2019: $4,551,253Liabilities 2019: $4,698,096Net Assets 2019: -$146,8432019Assets 2021: $5,319,661Liabilities 2021: $5,891,049Net Assets 2021: -$571,3882021Assets 2022: $5,586,875Liabilities 2022: $6,290,612Net Assets 2022: -$703,7372022Assets 2024: $8,102,960Liabilities 2024: $6,445,059Net Assets 2024: $1,657,9012024

Highlighted filing

2022

Assets$5,586,875
Liabilities$6,290,612
Net Assets-$703,737
Open 2022 Filing

Operations Trend

Revenue Growth57th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $93,624Expenses 2015: $35,099Net Income 2015: $58,5252015Revenue 2016: $133,939Expenses 2016: $158,832Net Income 2016: -$24,8932016Revenue 2017: $644,475Expenses 2017: $413,206Net Income 2017: $231,2692017Revenue 2018: $478,639Expenses 2018: $465,416Net Income 2018: $13,2232018Revenue 2019: $789,366Expenses 2019: $1,191,122Net Income 2019: -$401,7562019Revenue 2021: $1,387,643Expenses 2021: $1,480,117Net Income 2021: -$92,4742021Revenue 2022: $1,515,644Expenses 2022: $1,647,993Net Income 2022: -$132,3492022Revenue 2024: $5,573,946Expenses 2024: $2,931,663Net Income 2024: $2,642,2832024

Highlighted filing

2022

Revenue$1,515,644
Expenses$1,647,993
Net Income-$132,349
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 6, 2024
Return Version
2022v5.0
Gross Receipts
$1,733,732
Mission and Program Overview

Mission

NONE

Lutheran development group rebuilds communities near our city's churches through real estate development, community initiatives, ministry investment, and church engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,628,698$4,605,895▼ $22,803
Cash and Non-Interest-Bearing Accounts$117,687$438,548▲ $320,861
Inventories for Sale or Use$163,872$0▼ $163,872
Accounts Receivable$150,732$150,732→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,319,661$5,586,875▲ $267,214
Other Assets Total$258,672$391,700▲ $133,028
Liabilities
Unsecured Notes Loans Payable$5,732,933$6,122,275▲ $389,342
Other Liabilities$101,163$118,765▲ $17,602
Accounts Payable and Accrued Expenses$56,953$49,572▼ $7,381
Total Liabilities$5,891,049$6,290,612▲ $399,563
Net Assets / Fund Balance
Net Assets With Donor Restrictions$66,944$149,768▲ $82,824
Net Assets Without Donor Restrictions$-638,332$-853,505▼ $215,173
Total Net Assets Fund Balance$-571,388$-703,737▼ $132,349
Total Liabilities and Net Assets / Fund Balance$5,319,661$5,586,875▲ $267,214

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,030,691$1,162,894$5,193,585
Other Land Buildings$403,387-$403,387
Land$170,352-$170,352
Equipment$1,465$20,936$22,401
Other Assets Org$391,700--
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Jon GrafPresident
Ryan MclauryVice President
Geordie DenholmDirector
Jerome HarrisDirector
Latasha SmithDirector
Linda DiefenbachDirector
Sarah BernhardtDirector
Andrea MillerSecretary
Brett HartmannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$268,907
Program Service Revenue
$826,180
Investment Income
$178
Other Revenue
$420,379
All Other Contributions
$268,907
Change in Net Assets
$-132,349

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,515,644
Total Revenue per Audited Statements
$1,515,644
Total Revenue per Form 990
$1,515,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$947,929
Salaries, Compensation, and Employee Benefits$700,064
Total Fundraising Expense$70,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$411,961$158,447$63,378$633,786
Depreciation Depletion$151,101$151,101-$302,202
Interest$139,183--$139,183
Insurance$49,063$16,355-$65,418
Payroll Taxes$33,386$12,841$5,136$51,363
All Other Expenses$27,131--$27,131
Other Expenses$15,628--$15,628
Office Expenses$7,756$7,757-$15,513
Other Employee Benefits$9,694$3,729$1,492$14,915
Occupancy$14,222--$14,222
Travel$3,199$3,199-$6,398
Advertising$845--$845
Total Functional Expenses$1,224,558$353,429$70,006$1,647,993

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,647,993
Total Expenses per Audited Statements$1,647,993
Total Expenses per Form 990$1,647,993
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$74,090
Accrued Payroll$41,083
Accrued Vacations$3,592
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“A copy of the 990 was provided to the board of directors for review and signature prior to filing with the internal revenue service.”

Form 990, Part VI, Section C, Line 19

“The organization provides all governing documents and financial statements to any individual or organization upon request. The organization's tax return can also be obtained from www.guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Lutheran Development Group Inc
EIN
47-4681983
Phone
3145186696
Address
3100 CHIPPEWA ST, ST LOUIS, MO 63118

Signing Officer

Name
Chris Shearman
Title
Executive Director
Signed
2024-09-06
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
25

Preparer

Firm
FEW CPAs
Address
6240 S Lindbergh Suite 101, St Louis, MO 63123
Preparer
Jennifer Heim
Phone
3148457999
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Has not changed from prior years.”

Form 990, Part XII

“Modified cash basis remained unchanged from the prior year.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization 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.On July 16, 2015, the Organization adopted the provisions of Accounting for Uncertainty in Income Taxes. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of December 31, 2022, no amounts have been recognized for uncertain tax positions. The Organizations tax returns filed for 2019 and prior are closed.”

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt014915
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IRS990/OtherExpensesGrp/Desc1PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc2RE TAXES
IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt151652
IRS990/OtherExpensesGrp/ProgramServicesAmt233313
IRS990/OtherExpensesGrp/ProgramServicesAmt315628
IRS990/OtherExpensesGrp/TotalAmt0276424
IRS990/OtherExpensesGrp/TotalAmt151652
IRS990/OtherExpensesGrp/TotalAmt233313
IRS990/OtherExpensesGrp/TotalAmt315628
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ERTC CREDITS
IRS990/OtherRevenueMiscGrp/Desc1OTHER
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt188790
IRS990/OtherRevenueTotalAmt0363467
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt063378
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0158447
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0411961
IRS990/OtherSalariesAndWagesGrp/TotalAmt0633786
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05136
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012841
IRS990/PayrollTaxesGrp/ProgramServicesAmt033386
IRS990/PayrollTaxesGrp/TotalAmt051363
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd2532000
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IRS990/ProgramServiceRevenueGrp/Desc2RENT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2716832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2716832
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0250074
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0863734
IRS990/PYOtherRevenueAmt0180736
IRS990/PYProgramServiceRevenueAmt0956814
IRS990/PYRevenuesLessExpensesAmt0-92474
IRS990/PYSalariesCompEmpBnftPaidAmt0616383
IRS990/PYTotalExpensesAmt01480117
IRS990/PYTotalRevenueAmt01387643
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IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0250074
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt070868
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt058597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0202000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0850446
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt019
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0363467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0180736
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0544203
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.60140
IRS990ScheduleA/PublicSupportPY170Pct00.55390
IRS990ScheduleA/PublicSupportTotal170Amt0838795
IRS990ScheduleA/SubstantialContributorsTotAmt011651
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt058597
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0202000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0850446
IRS990ScheduleA/TotalSupportAmt01394668
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01465
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020936
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022401
IRS990ScheduleD/ExpensesSubtotalAmt01647993
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0170352
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0391700
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEVELOPER FEE RECEIVABLE
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0403387
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13592
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt274090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED VACATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01515644
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization 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.On July 16, 2015, the Organization adopted the provisions of Accounting for Uncertainty in Income Taxes. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of December 31, 2022, no amounts have been recognized for uncertain tax positions. The Organizations tax returns filed for 2019 and prior are closed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0391700
IRS990ScheduleD/TotalExpensesPerForm990Amt01647993
IRS990ScheduleD/TotalLiabilityAmt0118765
IRS990ScheduleD/TotalRevenuePerForm990Amt01515644
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01647993
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,586,875
Liabilities
$6,290,612
Net assets
-$703,737
Revenue
$1,515,644
Expenses
$1,647,993
Net income
-$132,349
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.10$6.45$1.66$5.57$2.93$2.64
2022Detailed filing. Detailed filing data is available for this year.$5.59$6.29$0.70$1.52$1.65$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.32$5.89$0.57$1.39$1.48$0.09
2019Summary only. Only limited summary data is available for this year.$4.55$4.70$0.15$0.79$1.19$0.40
2018Summary only. Only limited summary data is available for this year.$2.44$2.19$0.25$0.48$0.47$0.01
2017Summary only. Only limited summary data is available for this year.$0.61$0.36$0.24$0.64$0.41$0.23
2016Summary only. Only limited summary data is available for this year.$0.05$0.02$0.13$0.16$0.02
2015Summary only. Only limited summary data is available for this year.$0.06$0.00$0.09$0.04$0.06