Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
EIN 88-1810650 • 501(c)3 • Sioux Falls, SD
Profile
Grounded in lutheran theology, we strengthen lutheran leadership and ministries for the proclamation of the gospel.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$1,825,904
Up $468,022 (+34%) from 2024
Liabilities
Up$223,842
Up $215,515 (+2588%) from 2024
Net Assets
Up$1,602,062
Up $252,507 (+19%) from 2024
Revenue
Down$983,586
Down $652,510 (-40%) from 2024
Expenses
Down$778,809
Down $68,289 (-8.1%) from 2024
Net Income
Down$204,777
Down $584,221 (-74%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Grounded in lutheran theology, we strengthen lutheran leadership and ministries for the proclamation of the gospel.
Strengthening lutheran leadership and ministries.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,349,555 | $1,602,062 | ▲ $252,507 |
| Savings and Temporary Cash Investments | $300,000 | $942,703 | ▲ $642,703 |
| Investments in Publicly Traded Securities | $503,633 | $574,173 | ▲ $70,540 |
| Cash and Non-Interest-Bearing Accounts | $549,626 | $305,798 | ▼ $243,828 |
| Prepaid Expenses and Deferred Charges | $2,623 | $2,030 | ▼ $593 |
| Intangible Assets | $2,000 | $1,200 | ▼ $800 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,357,882 | $1,825,904 | ▲ $468,022 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,327 | $223,842 | ▲ $215,515 |
| Total Liabilities | $8,327 | $223,842 | ▲ $215,515 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,349,555 | $1,602,062 | ▲ $252,507 |
| Total Liabilities and Net Assets / Fund Balance | $1,357,882 | $1,825,904 | ▲ $468,022 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Christopher Croghan | Secretary/chief Academic Officer | FT | $54,664 | $74,770 | $129,434 |
| Sarah Stenson | Chief Executive Officer | FT | $69,664 | $59,770 | $129,434 |
| Name | Title |
|---|---|
| Ryan Gage | President & Treasurer |
| Miriam Broin | Vice President |
| ROBERT O'CONNOR | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $436,106 |
| Other Expenses | $332,653 |
| Total Fundraising Expense | $13,097 |
| Grants and Similar Amounts Paid | $10,050 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $213,565 | $32,358 | $12,944 | $258,867 |
| Other Salaries and Wages | $102,373 | - | - | $102,373 |
| Comp Disqual Persons | $63,150 | - | - | $63,150 |
| Fees for Services Other | - | $61,699 | - | $61,699 |
| Travel | $31,192 | - | - | $31,192 |
| Advertising | $20,404 | - | - | $20,404 |
| Grants to Domestic Orgs | $10,050 | - | - | $10,050 |
| Office Expenses | $5,899 | - | - | $5,899 |
| Insurance | - | $4,168 | - | $4,168 |
| Payroll Taxes | $3,543 | $390 | $153 | $4,086 |
| Other Employee Benefits | $3,902 | - | - | $3,902 |
| Pension Plan Contributions | $3,728 | - | - | $3,728 |
| Fees for Service Investment Mgmnt Fees | - | $3,119 | - | $3,119 |
| Other Expenses | $2,870 | - | - | $2,870 |
| Information Technology | $1,726 | - | - | $1,726 |
| Depreciation Depletion | $800 | - | - | $800 |
| Total Functional Expenses | $663,978 | $101,734 | $13,097 | $778,809 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| North American Baptist Seminary Dba Kairos University | Sioux Falls, SD | 501(c)(3) | Scholarships for International Seminary Students | $10,050 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Maxwell Stenson | Independent Contractor | Online Learning Design, Website Work, Marketing/communications | No | $63,150 |
“There are no committees able to act on behalf of the board.”
“The ceo reviews the 990 and provides a copy to the board for their review before filing.”
“All directors will disclose to the board any possible conflict of interest at the earliest practical time. No director will vote on any matter, under consideration at a board or committee meeting, in which such director has a conflict of interest, and may speak on the matter only with the permission of the chair of the board. The minutes of such meeting will reflect that a disclosure was made and that the director, having a conflict of interest, abstained from voting. The minutes of meetings at which such votes are taken will record such disclosure, abstention, and rationale for approval. Any director who is uncertain whether a conflict of interest may exist in any matter may request the board to resolve the question by a majority vote.”
“Because all current full-time luther house of study employees are ordained, the standard of rostered minister guidelines was used to help determine compensation and benefits. Use of this standard and compensation levels were approved by the board of directors.”
“It is made avaliable upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8327 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 223842 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | STRENGTHENING LUTHERAN LEADERSHIP AND MINISTRIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 20404 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 20404 |
| IRS990/AllOtherContributionsAmt | 0 | 937794 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SARAH STENSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6042744808 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2100 S SUMMIT AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SIOUX FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 571052729 |
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| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 549626 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 305798 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 32358 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 213565 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 258867 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 63150 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 63150 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/CYContributionsGrantsAmt | 0 | 937794 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 10050 |
| IRS990/CYInvestmentIncomeAmt | 0 | 45192 |
| IRS990/CYOtherExpensesAmt | 0 | 332653 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 600 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 204777 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 436106 |
| IRS990/CYTotalExpensesAmt | 0 | 778809 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 13097 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 983586 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 800 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 800 |
| IRS990/Desc | 0 | LUTHER HOUSE OF STUDY PROVIDED GRADUATE-LEVEL THEOLOGICAL EDUCATION, LEADERSHIP FORMATION, AND FREE THEOLOGICAL RESOURCES TO STUDENTS, CLERGY, AND THE PUBLIC. DURING THE YEAR, THE ORGANIZATION SERVED MORE THAN 80 STUDENTS IN ITS M.DIV. AND CERTIFICATE PROGRAMS FROM 30 STATES AND 12 COUNTRIES, WITH 30 ADDITIONAL AUDITORS PARTICIPATING IN COURSEWORK. THE ORGANIZATION COMPLETED AND MADE FREELY AVAILABLE A FULL TWO-YEAR ONLINE CONFIRMATION CURRICULUM.LHOS EXPANDED PUBLIC ACCESS TO THEOLOGICAL EDUCATION THROUGH DIGITAL PUBLICATIONS, VIDEO, PODCASTING, AND SOCIAL MEDIA. THE WEBSITE RECEIVED APPROXIMATELY 21,200 USERS AND 96,900 PAGEVIEWS. EDUCATIONAL VIDEOS GENERATED APPROXIMATELY 22,677 VIEWS, AND THE ORGANIZATION PUBLISHED 55 PODCAST EPISODES GENERATING APPROXIMATELY 34,500 DOWNLOADS. FACEBOOK CONTENT GENERATED APPROXIMATELY 238,100 VIEWS DURING THE YEAR. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 663978 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 61699 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 61699 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 3119 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3119 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 74770 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RYAN GAGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MIRIAM BROIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHRISTOPHER CROGHAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT O'CONNOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SARAH STENSON |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 54664 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 69664 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT & TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/CHIEF ACADEMIC OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2022 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 10046 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 10050 |
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| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 10050 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 10046 |
| IRS990/GrossReceiptsAmt | 0 | 983586 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1726 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1726 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 4168 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 2000 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 1200 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 35146 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 35146 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 503633 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 574173 |
| IRS990/IRPDocumentCnt | 0 | 11 |
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| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | GROUNDED IN LUTHERAN THEOLOGY, WE STRENGTHEN LUTHERAN LEADERSHIP AND MINISTRIES FOR THE PROCLAMATION OF THE GOSPEL. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1349555 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1602062 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 10046 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 10046 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 47730 |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5899 |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3902 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3902 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM CONTENT |
| IRS990/OtherExpensesGrp/Desc | 1 | TEACHING |
| IRS990/OtherExpensesGrp/Desc | 2 | HOSPITALITY |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 9000 |
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| IRS990/OtherExpensesGrp/TotalAmt | 0 | 191776 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2870 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 102373 |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 390 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3543 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4086 |
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| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 3728 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3728 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2030 |
| IRS990/PrincipalOfficerNm | 0 | SARAH STENSON |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COURSE WORK INCOME |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 600 |
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| IRS990/PYContributionsGrantsAmt | 0 | 1614153 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 10135 |
| IRS990/PYInvestmentIncomeAmt | 0 | 21343 |
| IRS990/PYOtherExpensesAmt | 0 | 419340 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 600 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 788998 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 417623 |
| IRS990/PYTotalExpensesAmt | 0 | 847098 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1636096 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 204777 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 600 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1349555 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1602062 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 300000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 942703 |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE 2022 COLUMN IS FOR THE INITIAL, SHORT YEAR OF THE ORGANIZATION. THIS COLUMN REPRESENTS THE PERIOD APRIL 13, 2022 THROUGH DECEMBER 31, 2022. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A PART II |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 937794 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1614153 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1049382 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 823102 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4424431 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 35146 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 15074 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7230 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1032 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 58482 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2013 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4424431 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 937794 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1614153 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1049382 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 823102 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 10050 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | SCHOLARSHIPS FOR INTERNATIONAL SEMINARY STUDENTS |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | NORTH AMERICAN BAPTIST SEMINARY DBA KAIROS UNIVERSITY |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 2100 SOUTH SUMMIT AVENUE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | SIOUX FALLS |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 57105 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | SCHOLARSHIPS ARE PROVIDED TO KAIROS UNIVERSITY FOR NON UNITED STATES STUDENTS WHO HAVE SUCCESSFULLY COMPLETED A SPECIFIC COURSE AND ARE STUDYING IN THE LUTHER HOUSE OF STUDY CURRICULUM. KAIROS UNIVERSITY DETERMINES WHICH STUDENTS MEET THIS CRITERIA AND THEN INVOICES LUTHER HOUSE OF STUDY ON A MONTHLY BASIS FOR THOSE STUDENTS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | ONLINE LEARNING DESIGN, WEBSITE WORK, MARKETING/COMMUNICATIONS |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO COMMITTEES ABLE TO ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CEO REVIEWS THE 990 AND PROVIDES A COPY TO THE BOARD FOR THEIR REVIEW BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL DIRECTORS WILL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO DIRECTOR WILL VOTE ON ANY MATTER, UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH SUCH DIRECTOR HAS A CONFLICT OF INTEREST, AND MAY SPEAK ON THE MATTER ONLY WITH THE PERMISSION OF THE CHAIR OF THE BOARD. THE MINUTES OF SUCH MEETING WILL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE DIRECTOR, HAVING A CONFLICT OF INTEREST, ABSTAINED FROM VOTING. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN WILL RECORD SUCH DISCLOSURE, ABSTENTION, AND RATIONALE FOR APPROVAL. ANY DIRECTOR WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BECAUSE ALL CURRENT FULL-TIME LUTHER HOUSE OF STUDY EMPLOYEES ARE ORDAINED, THE STANDARD OF ROSTERED MINISTER GUIDELINES WAS USED TO HELP DETERMINE COMPENSATION AND BENEFITS. USE OF THIS STANDARD AND COMPENSATION LEVELS WERE APPROVED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IT IS MADE AVALIABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1825904 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 223842 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 223842 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 600 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 3 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1825904 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 31192 |
| IRS990/TravelGrp/TotalAmt | 0 | 31192 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2100 S SUMMIT AVE |
| IRS990/USAddress/CityNm | 0 | SIOUX FALLS |
| IRS990/USAddress/StateAbbreviationCd | 0 | SD |
| IRS990/USAddress/ZIPCd | 0 | 571052729 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LUTHERHOUSEOFSTUDY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH STENSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-24 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUTH |
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| ReturnHeader/Filer/PhoneNum | 0 | 6053665408 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2100 S SUMMIT AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SIOUX FALLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 571052729 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EIDE BAILLY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 345 N REID PL STE 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SIOUX FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 571037034 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6053391999 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LAURIE HANSON CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-24T14:04:56-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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