Civic Intelligence

Martin Luther Foundation

990 • Fiscal year 2013 • EIN 51-0304530

Jan 01, 2013 to Dec 31, 2013 • Filed on May 22, 2014

Organization ProfileN/A
1304 N Rodney Street19806

(302) 654-8886

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

3rd percentile

-123%

Higher net margin than 3% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

65th percentile

8.5%

Faster asset growth than 65% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

36th percentile

-1.3%

Faster revenue growth than 36% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$690,307

Up $53,968 (+8.5%) from 2012

Net Assets

Up

$690,307

Up $53,968 (+8.5%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin3rd percentile

Revenue

$16,668

No earlier filing loaded for comparison.

Expenses

Up

$37,200

Up $3,100 (+9.1%) from 2012

Net Income

-$20,532

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth65th percentile

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

$800K$600K$400K$200K$0Assets 2010: $521,227Liabilities 2010: $0Net Assets 2010: $521,2272010Assets 2011: $509,738Liabilities 2011: $0Net Assets 2011: $509,7382011Assets 2012: $636,339Liabilities 2012: $0Net Assets 2012: $636,3392012Assets 2013: $690,307Liabilities 2013: $0Net Assets 2013: $690,3072013Assets 2014: $674,749Liabilities 2014: $0Net Assets 2014: $674,7492014Assets 2015: $567,651Liabilities 2015: $0Net Assets 2015: $567,6512015Assets 2016: $468,642Liabilities 2016: $0Net Assets 2016: $468,6422016Assets 2017: $483,376Liabilities 2017: $0Net Assets 2017: $483,3762017Assets 2018: $425,956Liabilities 2018: $0Net Assets 2018: $425,9562018Assets 2019: $460,564Liabilities 2019: $0Net Assets 2019: $460,5642019Assets 2020: $546,319Liabilities 2020: $0Net Assets 2020: $546,3192020Assets 2021: $652,257Liabilities 2021: $0Net Assets 2021: $652,2572021Assets 2022: $521,144Liabilities 2022: $0Net Assets 2022: $521,1442022Assets 2023: $609,769Liabilities 2023: $0Net Assets 2023: $609,7692023Assets 2024: $683,410Liabilities 2024: $0Net Assets 2024: $683,4102024

Highlighted filing

2013

Assets$690,307
Liabilities$0
Net Assets$690,307
Open 2013 Filing

Operations Trend

Revenue Growth36th percentile

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

$200K$100K$0-$100K-$200KExpenses 2010: $37,2002010Revenue 2011: $17,110Expenses 2011: $34,100Net Income 2011: -$16,9902011Expenses 2012: $34,1002012Revenue 2013: $16,668Expenses 2013: $37,200Net Income 2013: -$20,5322013Revenue 2014: $21,544Expenses 2014: $57,844Net Income 2014: -$36,3002014Revenue 2015: $28,676Expenses 2015: $105,977Net Income 2015: -$77,3012015Revenue 2016: $13,910Expenses 2016: $137,200Net Income 2016: -$123,2902016Revenue 2017: $10,583Expenses 2017: $139,200Net Income 2017: -$128,6172017Revenue 2018: $11,421Expenses 2018: $37,201Net Income 2018: -$25,7802018Revenue 2019: $19,858Expenses 2019: $55,500Net Income 2019: -$35,6422019Revenue 2020: $7,962Expenses 2020: $0Net Income 2020: $7,9622020Revenue 2021: $34,057Expenses 2021: $0Net Income 2021: $34,0572021Revenue 2022: $10,078Expenses 2022: $0Net Income 2022: $10,0782022Revenue 2023: $12,642Expenses 2023: $0Net Income 2023: $12,6422023Revenue 2024: $14,599Expenses 2024: $0Net Income 2024: $14,5992024

Highlighted filing

2013

Revenue$16,668
Expenses$37,200
Net Income-$20,532
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 22, 2014
Return Version
2013v3.1
Gross Receipts
$16,668
Mission and Program Overview

Mission

Provide financial support to lutheran community services, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$617,212$593,133▼ $24,079
Cash and Non-Interest-Bearing Accounts$19,127$97,174▲ $78,047
Total Assets$636,339$690,307▲ $53,968
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$322,789$376,757▲ $53,968
Temporarily Rstr Net Assets$313,550$313,550→ $0
Total Net Assets Fund Balance$636,339$690,307▲ $53,968
Total Liabilities and Net Assets / Fund Balance$636,339$690,307▲ $53,968
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Gene ZaiserChair
Fred AltergottVice Chair
Pat TomlanBoard Member
Sharon BolandBoard Member
Syl LegutkoBoard Member
Matt LygateTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$16,668
Other Revenue
$0
Change in Net Assets
$-20,532

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,668
Revenue Not Reported on Form 990
$74,500
Total Revenue per Audited Statements
$91,168
Total Revenue per Form 990
$16,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$37,200--$37,200
Total Functional Expenses$37,200$0$0$37,200

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$37,200
Total Expenses per Audited Statements$37,200
Total Expenses per Form 990$37,200
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The entity's board of managers designates the treasurer as board member to review the 990. He reviews the 990 along with the executive director of the entity's parent organization.”

Form 990, Page 6, Part VI, Line 12C

“All matters relating to a possible failure to the conflicts on interest policy, are dealt with discretion and confidence. Any question of whether an employee or board member has failed to comply with the standards of the policy, will be determined by the board. The agency board also determines the appropriate corrective action for said employee or board member that fail to comply.”

Form 990, Page 6, Part VI, Line 15A

“The executive director's compensation is reviewed and evaluated by the personnel committee and includes, but not limited to, direct input from the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“The personnel committee reviews the salary of each employee at least once annually. The board of trustees determines the budget for salaries.”

Form 990, Page 6, Part VI, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public, upon request to the chair.”

Filing and Contact Details

Filer

EIN
51-0304530
Phone
3026548886

Signing Officer

Name
Jean Warren
Title
Executive Director
Phone
3026548886
Signed
2014-05-22

Organization Details

Principal Officer
Jean Warren
Formed
1959
Legal Domicile
De
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Preparer
Joseph V Giordano CPA
Phone
3022660202
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The martin luther foundation is exempt from federal income tax under section 501(a) of the internal revenue code as an entity described in section 501(c)(3). Further, the foundation has been determined not to be a private foundation within the meaning of section 509(a) of the code because it is an organization described in code section 509(a)(3). Although the foundation is not subject to federal and state income taxes, the entity is required to adhere to asc 740, "accounting for income taxes,". Asc 740 clarifies the accounting and reporting for income taxes where interpretation of the tax law may be uncertain. Asc 740 prescribes a comprehensive model for the financial statements recognition, measurement, presentation and disclosure of income tax uncertainties with respect to positions taken or expected to be taken in income tax returns. Currently, the december 31, 2010, 2011 and 2012 tax years are open and subject to examination by the internal revenue service. However, the entity is not currently under audit nor has the entity been contacted by this jurisdiction. Any interest and penalties related to income taxes would be recorded in income tax expenses. There are no interest and penalties as of december 31, 2013 and 2012.”

Raw XML Appendix315 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE MARTIN LUTHER FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ENTITY DESCRIBED IN SECTION 501(C)(3). FURTHER, THE FOUNDATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE BECAUSE IT IS AN ORGANIZATION DESCRIBED IN CODE SECTION 509(A)(3). ALTHOUGH THE FOUNDATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ENTITY IS REQUIRED TO ADHERE TO ASC 740, "ACCOUNTING FOR INCOME TAXES,". ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENTS RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. CURRENTLY, THE DECEMBER 31, 2010, 2011 AND 2012 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ENTITY IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ENTITY BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED IN INCOME TAX EXPENSES. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2013 AND 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY'S BOARD OF MANAGERS DESIGNATES THE TREASURER AS BOARD MEMBER TO REVIEW THE 990. HE REVIEWS THE 990 ALONG WITH THE EXECUTIVE DIRECTOR OF THE ENTITY'S PARENT ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MATTERS RELATING TO A POSSIBLE FAILURE TO THE CONFLICTS ON INTEREST POLICY, ARE DEALT WITH DISCRETION AND CONFIDENCE. ANY QUESTION OF WHETHER AN EMPLOYEE OR BOARD MEMBER HAS FAILED TO COMPLY WITH THE STANDARDS OF THE POLICY, WILL BE DETERMINED BY THE BOARD. THE AGENCY BOARD ALSO DETERMINES THE APPROPRIATE CORRECTIVE ACTION FOR SAID EMPLOYEE OR BOARD MEMBER THAT FAIL TO COMPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND EVALUATED BY THE PERSONNEL COMMITTEE AND INCLUDES, BUT NOT LIMITED TO, DIRECT INPUT FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PERSONNEL COMMITTEE REVIEWS THE SALARY OF EACH EMPLOYEE AT LEAST ONCE ANNUALLY. THE BOARD OF TRUSTEES DETERMINES THE BUDGET FOR SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST TO THE CHAIR.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt037200
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10LUTHERAN COMMUNITY SERVICES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0313550
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0313550
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0636339
IRS990/TotalAssetsEOYAmt0690307
IRS990/TotalAssetsGrp/BOYAmt0636339
IRS990/TotalAssetsGrp/EOYAmt0690307
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037200
IRS990/TotalFunctionalExpensesGrp/TotalAmt037200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0636339
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0690307
IRS990/TotalProgramServiceExpensesAmt037200
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016668
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt016668
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0636339
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0690307
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0322789
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0376757
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101304 N RODNEY STREET
IRS990/USAddress/City0WILMINGTON
IRS990/USAddress/State0DE
IRS990/USAddress/ZIPCode019806
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JEAN WARREN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03026548886
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10MARTIN LUTHER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0510304530
ReturnHeader/Filer/PhoneNum03026548886
ReturnHeader/Filer/USAddress/AddressLine101304 N RODNEY STREET
ReturnHeader/Filer/USAddress/City0WILMINGTON
ReturnHeader/Filer/USAddress/State0DE
ReturnHeader/Filer/USAddress/ZIPCode019806
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203934956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10WHISMAN GIORDANO & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10111 CONTINENTAL DR STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NEWARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0197134330
ReturnHeader/PreparerPersonGrp/PhoneNum03022660202
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH V GIORDANO CPA
ReturnHeader/ReturnTs02014-06-27T13:58:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$690,307
Liabilities
$0
Net assets
$690,307
Revenue
$16,668
Expenses
$37,200
Net income
-$20,532
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$0.00$6.83$0.15$0.00$0.15
2023Summary only. Only limited summary data is available for this year.$6.10$0.00$6.10$0.13$0.00$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.00$5.21$0.10$0.00$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.52$0.00$6.52$0.34$0.00$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.46$0.00$5.46$0.08$0.00$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.00$4.61$0.20$0.56$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.00$4.26$0.11$0.37$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.00$4.83$0.11$1.39$1.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$0.00$4.69$0.14$1.37$1.23
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.68$0.00$5.68$0.29$1.06$0.77
2014Detailed filing. Detailed filing data is available for this year.$6.75$0.00$6.75$0.22$0.58$0.36
2013Detailed filing. Detailed filing data is available for this year.$6.90$0.00$6.90$0.17$0.37$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.36$0.00$6.36$0.34
2011Summary only. Only limited summary data is available for this year.$5.10$0.00$5.10$0.17$0.34$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.00$5.21$0.37