Civic Intelligence

Luther Rice University Inc

EIN 59-1197022 • 501(c)3 • Lithonia, GA

Lithonia, GA
Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.22x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$146,265

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

39th percentile

0.8%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-8.6%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$8,344,114

Up $64,574 (+0.8%) from 2023

Liabilities

Down

$939,549

Down $3,272 (-0.3%) from 2023

Net Assets

Up

$7,404,565

Up $67,846 (+0.9%) from 2023

Operations
Liabilities / Revenue58th percentileNet Margin42nd percentile

Revenue

Down

$4,303,758

Down $406,174 (-8.6%) from 2023

Expenses

Down

$4,235,912

Down $21,041 (-0.5%) from 2023

Net Income

Down

$67,846

Down $385,133 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$10M$5.0M$0Assets 2011: $5,043,064Liabilities 2011: $1,431,191Net Assets 2011: $3,611,8732011Assets 2012: $5,240,187Liabilities 2012: $920,199Net Assets 2012: $4,319,9882012Assets 2013: $5,790,875Liabilities 2013: $1,107,966Net Assets 2013: $4,682,9092013Assets 2014: $5,842,264Liabilities 2014: $879,734Net Assets 2014: $4,962,5302014Assets 2015: $6,136,322Liabilities 2015: $920,987Net Assets 2015: $5,215,4092015Assets 2016: $6,141,783Liabilities 2016: $809,484Net Assets 2016: $5,332,2992016Assets 2017: $6,664,201Liabilities 2017: $1,066,914Net Assets 2017: $5,597,2872017Assets 2018: $6,726,269Liabilities 2018: $972,321Net Assets 2018: $5,753,9482018Assets 2019: $6,897,740Liabilities 2019: $919,836Net Assets 2019: $5,977,9042019Assets 2020: $7,350,924Liabilities 2020: $960,263Net Assets 2020: $6,390,6612020Assets 2021: $8,195,135Liabilities 2021: $1,444,476Net Assets 2021: $6,750,6592021Assets 2022: $7,749,300Liabilities 2022: $865,560Net Assets 2022: $6,883,7402022Assets 2023: $8,279,540Liabilities 2023: $942,821Net Assets 2023: $7,336,7192023Assets 2024: $8,344,114Liabilities 2024: $939,549Net Assets 2024: $7,404,5652024

Highlighted filing

2024

Assets$8,344,114
Liabilities$939,549
Net Assets$7,404,565
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$6.0M$4.0M$2.0M$0Revenue 2011: $4,896,425Expenses 2011: $4,675,773Net Income 2011: $220,6522011Revenue 2012: $5,912,693Expenses 2012: $5,204,576Net Income 2012: $708,1172012Revenue 2013: $5,802,649Expenses 2013: $5,439,728Net Income 2013: $362,9212013Revenue 2014: $5,749,635Expenses 2014: $5,475,050Net Income 2014: $274,5852014Revenue 2015: $5,547,185Expenses 2015: $5,289,270Net Income 2015: $257,9152015Revenue 2016: $5,309,984Expenses 2016: $5,193,094Net Income 2016: $116,8902016Revenue 2017: $5,375,178Expenses 2017: $5,110,190Net Income 2017: $264,9882017Revenue 2018: $5,142,698Expenses 2018: $4,986,037Net Income 2018: $156,6612018Revenue 2019: $4,938,556Expenses 2019: $4,714,600Net Income 2019: $223,9562019Revenue 2020: $4,989,558Expenses 2020: $4,576,801Net Income 2020: $412,7572020Revenue 2021: $5,382,930Expenses 2021: $5,022,932Net Income 2021: $359,9982021Revenue 2022: $4,580,851Expenses 2022: $4,447,770Net Income 2022: $133,0812022Revenue 2023: $4,709,932Expenses 2023: $4,256,953Net Income 2023: $452,9792023Revenue 2024: $4,303,758Expenses 2024: $4,235,912Net Income 2024: $67,8462024

Highlighted filing

2024

Revenue$4,303,758
Expenses$4,235,912
Net Income$67,846
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$8,344,114
Liabilities
$939,549
Net assets
$7,404,565
Revenue
$4,303,758
Expenses
$4,235,912
Net income
$67,846
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.34$0.94$7.40$4.30$4.24$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.28$0.94$7.34$4.71$4.26$0.45
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.75$0.87$6.88$4.58$4.45$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.20$1.44$6.75$5.38$5.02$0.36
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.35$0.96$6.39$4.99$4.58$0.41
2019Summary only. Only limited summary data is available for this year.$6.90$0.92$5.98$4.94$4.71$0.22
2018Summary only. Only limited summary data is available for this year.$6.73$0.97$5.75$5.14$4.99$0.16
2017Summary only. Only limited summary data is available for this year.$6.66$1.07$5.60$5.38$5.11$0.26
2016Summary only. Only limited summary data is available for this year.$6.14$0.81$5.33$5.31$5.19$0.12
2015Summary only. Only limited summary data is available for this year.$6.14$0.92$5.22$5.55$5.29$0.26
2014Summary only. Only limited summary data is available for this year.$5.84$0.88$4.96$5.75$5.48$0.27
2013Summary only. Only limited summary data is available for this year.$5.79$1.11$4.68$5.80$5.44$0.36
2012Summary only. Only limited summary data is available for this year.$5.24$0.92$4.32$5.91$5.20$0.71
2011Summary only. Only limited summary data is available for this year.$5.04$1.43$3.61$4.90$4.68$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$4,303,758
Mission and Program Overview

Mission

To serve the church by providing biblically based on campus and distance education to Christian men and women for ministry with an end to granting undergraduate and graduate degrees.

The mission of Luther Rice College & Seminary is to serve the church and community by providing biblically based on-campus and distance education to Christian men and women for ministry and the marketplace with an end to granting undergraduate and graduate degrees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,651,370$4,842,042▲ $190,672
Land, Buildings, and Equipment, Net$1,165,770$993,207▼ $172,563
Cash and Non-Interest-Bearing Accounts$878,812$823,053▼ $55,759
Prepaid Expenses and Deferred Charges$184,205$175,649▼ $8,556
Accounts Receivable$118,637$143,871▲ $25,234
Investments Other Securities$40,057$31,475▼ $8,582
Total Assets$8,279,540$8,344,114▲ $64,574
Other Assets Total$1,240,689$1,334,817▲ $94,128
Liabilities
Deferred Revenue$571,776$583,205▲ $11,429
Accounts Payable and Accrued Expenses$181,784$182,398▲ $614
Other Liabilities$189,261$173,946▼ $15,315
Total Liabilities$942,821$939,549▼ $3,272
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,032,518$6,036,091▲ $3,573
Net Assets With Donor Restrictions$1,304,201$1,368,474▲ $64,273
Total Net Assets Fund Balance$7,336,719$7,404,565▲ $67,846
Total Liabilities and Net Assets / Fund Balance$8,279,540$8,344,114▲ $64,574

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$538,873$2,593,898$3,132,771
Equipment$260,522$1,430,848$1,691,370
Other Land Buildings$148,212$137,203$285,415
Land$45,600-$45,600
Other Assets Org$173,946--
Other Securities$31,475--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$1,304,148$155,127▲ $90,891$24,495$1,368,472
2022$1,311,137$177,288▲ $63,805$127,839$1,304,201
2021$1,256,118$172,778▼ $35,985-$1,311,137
2020$1,124,736$114,200▲ $56,616$8,256$1,256,118
2019$801,214$418,876▲ $14,221-$1,124,736
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven SteinhilberPresidentFT$91,843$54,422$146,265
Ken StokesV P for Information TechnolFT$106,076$6,424$112,500
Evan PoseyExecutive V P and ProvostFT$101,026$6,340$107,366
Kenneth KuffreyV P for Financial AffairsFT$86,944$8,046$94,990
Mark RiserFormer Trustee-$100$100$100
Bill HouckTrustee-$50-$50
Gary JarnaginFormer Trustee-$50-$50
Robert WilliamsTrustee-$50-$50

Board Members and Trustees

NameTitle
Brent PurvisFormer Trustee
Daryl EdwardsTrustee
Deborah WilsonTrustee
Lou SoudersTrustee
Pete RockettTrustee
Tom PowellTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$313,758
Program Service Revenue
$3,652,025
Investment Income
$329,810
Other Revenue
$8,165
All Other Contributions
$272,907
Change in Net Assets
$67,846

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$658list of comparable
Other Non Cash Contri Table1$100actual value
Other Non Cash Contri Table1$20sale of comparable
Total Noncash Contributions3$778-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,037,999
Revenue Not Reported on Financial Statements
$265,759
Other Revenue Adjustments
$265,759
Total Revenue per Audited Statements
$4,037,999
Total Revenue per Form 990
$4,303,758
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,615,070
Other Expenses$1,355,083
Grants and Similar Amounts Paid$265,759
Total Fundraising Expense$69,998
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,752,284$116,023$25,253$1,893,560
Current Officers, Directors, Trustees, and Key Employees$101,504$341,760$29,806$473,070
All Other Expenses$168,809$86,131$5,248$260,188
Depreciation Depletion$219,964$16,556-$236,520
Information Technology$185,384$14,419$6,179$205,982
Grants to Domestic Individuals$196,209--$196,209
Advertising-$170,410-$170,410
Other Employee Benefits$126,433$14,627$1,695$142,755
Fees for Services Other$23,410$103,477-$126,887
Occupancy$114,389$8,610-$122,999
Payroll Taxes$80,788$23,151$1,746$105,685
Foreign Grants$69,550--$69,550
Fees for Services Accounting-$44,373-$44,373
Other Expenses$34,558$40,497-$40,497
Travel$9,679$12,051-$21,730
Insurance$1,182$12,907$39$14,128
Office Expenses$7,783$1,019$15$8,817
Conferences and Meetings$3,305$5,023$17$8,345
Fees for Services Legal-$2,500-$2,500
Interest-$1,310-$1,310
Fees for Services Lobbying-$70-$70
Total Functional Expenses$3,095,231$1,070,683$69,998$4,235,912

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,235,912
Expenses per Audited Statements$3,970,153
Total Expenses per Audited Statements$3,970,153
Expenses Not Reported on Financial Statements$265,759
Other Expense Adjustments$265,759
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Kenneth Stokes IIISon of Ken Stokes IIannual compensation as IT workerNo$51,000
David PoseyFather of Evan Poseyannual compensation as a faculty memberNo$30,988
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rabbi Trust liability$173,946
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Form 990, Part VI, Section B, Line 11b: Before filing Form 990, the V.P. for Financial Affairs uploads a copy of the 990 to the Board of Trustees portal and notifies the Board members of its availability. The Boards Finance Committee Chair must submit his/her approval to the V.P. for Financial Affairs before the Form 990 is filed.”

Conflict of interest policy compliance Part VI line 12C

“Form 990, Part VI, Section B, Line 12c: The officers and Board of Trustees annuallysubmit forms.”

CEO executive director top management comp Part VI line 15A

“Form 990, Part VI, Section B, Line 15a: A review was performed in the past and the Board of Trustees based the Presidents salary upon that review.”

Other officer or key employee compensation Part VI line 15B

“Form 990, Part VI, Section B, Line 15b: The institutions President maintains a review of all salaries versus market data. Salary expense by department/discipline is approved by the Board of Trustees within the Boards approval of the annual budget.”

Governing documents etc available to public Part VI line 19

“Form 990, Part VI, Section C, Line 19: The institutions governing documents and conflict of interest policy are not available to the public. Audited financial statements can be obtained through the Federal Audit Clearinghouse.”

Filing and Contact Details

Filer

Filer Name
Luther Rice College & Seminary Inc
EIN
59-1197022
Address
3038 Evans Mill Road, Lithonia, GA 30038

Signing Officer

Name
Kenneth Kuffrey
Title
V P for Finan
Phone
7704841204
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Steinhilber
Formed
1962
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
63

Preparer

Firm
Luther Rice College & Seminary
Address
3038 Evans Mill Road, Lithonia, GA 30038
Preparer
Kenneth Kuffrey
Phone
6789905288
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

“Form 990, Part III, Line 4e: Total program services expenses ($2,829,472) differs from Part IX, Line 25b ($3,095,231) because student aid ($265,759) is subtracted from revenue on the audit report rather than reported as an expense.”

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

“Endowment funds should be used for academically-related, operational, or other defined purposes.”

Other revenues included on Form 990 (Part XI, line 4B)

“Revenue on the audit report is presented net of scholarship expense.”

Other expenses included on Form 990 (Part XII, line 4B)

“Scholarship expense is deducted from the revenue on the audit report rather than reported as an expense.”

Raw XML AppendixShowing 400 of 686 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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IRS990/Form990PartVIISectionAGrp/PersonNm0Steven Steinhilber
IRS990/Form990PartVIISectionAGrp/PersonNm1Ken Stokes
IRS990/Form990PartVIISectionAGrp/PersonNm2Evan Posey
IRS990/Form990PartVIISectionAGrp/PersonNm3Kenneth Kuffrey
IRS990/Form990PartVIISectionAGrp/PersonNm4Mark Riser
IRS990/Form990PartVIISectionAGrp/PersonNm5Robert Williams
IRS990/Form990PartVIISectionAGrp/PersonNm6Bill Houck
IRS990/Form990PartVIISectionAGrp/PersonNm7Gary Jarnagin
IRS990/Form990PartVIISectionAGrp/PersonNm8Lou Souders
IRS990/Form990PartVIISectionAGrp/PersonNm9Brent Purvis
IRS990/Form990PartVIISectionAGrp/PersonNm10Tom Powell
IRS990/Form990PartVIISectionAGrp/PersonNm11Daryl Edwards
IRS990/Form990PartVIISectionAGrp/PersonNm12Deborah Wilson
IRS990/Form990PartVIISectionAGrp/PersonNm13Pete Rockett
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1V P for Information Technol
IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive V P and Provost
IRS990/Form990PartVIISectionAGrp/TitleTxt3V P for Financial Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt4Former Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Former Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Former Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
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IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0The President, Executive V. P. and Provost, and a faculty member of Luther Rice College & Seminary visited the state capitol to discuss legislation. Expenses incurred were normal, immaterial business expenses (e.g., parking, lunch). No expenses were incurred for anyone other than personnel of Luther Rice College & Seminary
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1Luther Rice College & Seminary is a member of the National Assocaition of Independent Colleges and Universities (NAICU). The annual membership dues were $871, and NAICU estimates 8% ($70) of dues will be used for lobbying.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Activities to influence legislation (Part II-B, lines 1a - 1h)
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1Other activities to influence (Part II-B, line 1i)
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