Civic Intelligence

Lutheran Development Society of Sacramento

EIN 94-1447228 • 501(c)3 • Roseville, CA

Profile

The Lutheran Development Society of Sacramento (LDSS) oversees the LDSS Trust Fund established to support Lutheran religious or charitable purposes within the meaning of section 501(c)(3) of the Internal Revenue Code. This support is accomplished through funding opportunities provided for projects supported by members of LDSS operating within a 50 -mile radius of Sacramento.

PO Box 424Roseville, CA 95860

www.ldssac.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

20th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

5th percentile

-68%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2020

Revenue Growth

23rd percentile

-10%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2020

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,085,296

Up $205,452 (+23%) from 2018

Liabilities

Flat

$0

Flat from 2018

Net Assets

Up

$1,085,296

Up $205,452 (+23%) from 2018

Operations
Liabilities / Revenue20th percentileNet Margin5th percentile

Revenue

Down

$36,984

Down $9,139 (-20%) from 2018

Expenses

Up

$62,099

Up $29,593 (+91%) from 2018

Net Income

Down

-$25,115

Down $38,732 (-284%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth68th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $832,850Liabilities 2011: $0Net Assets 2011: $832,8502011Assets 2012: $875,467Liabilities 2012: $0Net Assets 2012: $875,4672012Assets 2013: $954,491Liabilities 2013: $0Net Assets 2013: $954,4912013Assets 2014: $976,616Liabilities 2014: $0Net Assets 2014: $976,6162014Assets 2015: $895,199Liabilities 2015: $0Net Assets 2015: $895,1992015Assets 2016: $857,631Liabilities 2016: $0Net Assets 2016: $857,6312016Assets 2018: $879,844Liabilities 2018: $0Net Assets 2018: $879,8442018Assets 2020: $1,085,296Liabilities 2020: $0Net Assets 2020: $1,085,2962020

Highlighted filing

2020

Assets$1,085,296
Liabilities$0
Net Assets$1,085,296
Open 2020 Filing

Operations Trend

Revenue Growth23rd percentile

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

$100K$50K$0-$50KRevenue 2011: $21,557Expenses 2011: $1,518Net Income 2011: $20,0392011Revenue 2012: $33,174Expenses 2012: $1,676Net Income 2012: $31,4982012Revenue 2013: $23,515Expenses 2013: $2,666Net Income 2013: $20,8492013Revenue 2014: $20,905Expenses 2014: $1,827Net Income 2014: $19,0782014Revenue 2015: $8,600Expenses 2015: $42,098Net Income 2015: -$33,4982015Revenue 2016: $12,346Expenses 2016: $37,881Net Income 2016: -$25,5352016Revenue 2018: $46,123Expenses 2018: $32,506Net Income 2018: $13,6172018Revenue 2020: $36,984Expenses 2020: $62,099Net Income 2020: -$25,1152020

Highlighted filing

2020

Revenue$36,984
Expenses$62,099
Net Income-$25,115
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,085,296
Liabilities
$0
Net assets
$1,085,296
Revenue
$36,984
Expenses
$62,099
Net income
-$25,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.00$1.09$0.04$0.06$0.03
2018Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.05$0.03$0.01
2016Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$0.01$0.04$0.03
2015Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.01$0.04$0.03
2014Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.02$0.00$0.02
2013Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.02$0.00$0.02
2012Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.03$0.00$0.03
2011Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.02$0.00$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 27, 2023
Return Version
2020v4.0
Gross Receipts
$36,984
Mission and Program Overview

Mission

The Lutheran Development Society of Sacramento (LDSS) oversees the LDSS Trust Fund established to support Lutheran religious or charitable purposes within the meaning of section 501(c)(3) of the Internal Revenue Code. This support is accomplished through funding opportunities provided for projects supported by members of LDSS operating within a 50 -mile radius of Sacramento.

Lutheran Development Society of Sacramento (LDSS) was established in 2002 when the Lutheran-based Pleasant Ridge Home was disbanded. The assets from the sale of this East Sacramento retirement facility were dedicated to a trust fund that now proudly supports opportunities for community project funding for ministries within a 50 -mile radius of Sacramento. Ministries promoting Lutheran involvement in community welfare work; ministries that develop, advance, and promote community resources for enrichment of life for families or individuals; ministries that provide or enhance the physical and emotional needs of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,082,314$1,085,296▲ $2,982
Investments in Publicly Traded Securities$910,449$909,877▼ $572
Savings and Temporary Cash Investments$145,000$174,047▲ $29,047
Cash and Non-Interest-Bearing Accounts$26,865$1,372▼ $25,493
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,082,314$1,085,296▲ $2,982
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,082,314$1,085,296▲ $2,982
Total Liabilities and Net Assets / Fund Balance$1,082,314$1,085,296▲ $2,982
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
David KretzmannPresident
Lorna GriessVice President
Bob FickenscherDirector
Carolyn BrodtDirector
Kevin FoleyDirector
Laurie LeachDirector
Linda BostonDirector
Steve WilkieDirector
Steve ErdmanOfficer
Mark VanceSecretary
Nathan LinehanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,372
Program Service Revenue
$0
Investment Income
$35,612
Other Revenue
$0
All Other Contributions
$672
Change in Net Assets
$-25,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$59,190
Other Expenses$2,909
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$59,190--$59,190
Information Technology-$1,500-$1,500
Insurance-$1,337-$1,337
Office Expenses-$72-$72
Total Functional Expenses$59,190$2,909$0$62,099
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Holy Cross Lutheran ChruchRocklin, CA-Provide assistance to provide training for Love and Logic Teacher Training & Retreat and ongoing Parent Seminars throughout the school year.$10,000
St Johns Lutheran Church SacramentoSacramento, CA-The grant was to provide support to offer Mount Cross Day Camp at St. John's Lutheran Church at no cost the the local kids in the community as well as support Project Show Up.$10,000
Town and Country Lutheran ChurchSacramento, CA-Provide funds to help the homeless ministries to provide showers, food, clothing, and assistance benefitting Bridging the Homeless programs and Mercy Minsitries.$10,000
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Members may email the board of directors to request a oopy via the website.s”

Form 990, Part VI, Section C, Line 19

“Available upon request via eamil at website”

Filing and Contact Details

Filer

Filer Name
Lutheran Development Society of Sacramento
EIN
94-1447228
Phone
9167597009
Address
PO BOX 424, Roseville, CA 95860

Signing Officer

Name
Marilyn Lapkass
Title
Treasurer
Phone
9167597009
Signed
2023-08-27

Organization Details

Principal Officer
David Kretzmanm
Formed
2002
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
12
Raw XML Appendix370 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
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IRS990/ActivityOrMissionDesc0Lutheran Development Society of Sacramento (LDSS) was established in 2002 when the Lutheran-based Pleasant Ridge Home was disbanded. The assets from the sale of this East Sacramento retirement facility were dedicated to a trust fund that now proudly supports opportunities for community project funding for ministries within a 50 -mile radius of Sacramento. Ministries promoting Lutheran involvement in community welfare work; ministries that develop, advance, and promote community resources for enrichment of life for families or individuals; ministries that provide or enhance the physical and emotional needs of the community.
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IRS990/Desc0Awarded Grants to the following church's St John's, Calvery, Light of the Valley, Faith, Our Redeemer, Town & Country, Holy Cross, Bethel, America, Peace, Atonement, Community. These are all Lutheran Churchs in the greater Sacramento Region.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt8President
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary
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IRS990/MissionDesc0The Lutheran Development Society of Sacramento (LDSS) oversees the LDSS Trust Fund established to support Lutheran religious or charitable purposes within the meaning of section 501(c)(3) of the Internal Revenue Code. This support is accomplished through funding opportunities provided for projects supported by members of LDSS operating within a 50 -mile radius of Sacramento.
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0The grant was to provide support to offer Mount Cross Day Camp at St. John's Lutheran Church at no cost the the local kids in the community as well as support Project Show Up.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Provide funds to help the homeless ministries to provide showers, food, clothing, and assistance benefitting Bridging the Homeless programs and Mercy Minsitries.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Provide assistance to provide training for Love and Logic Teacher Training & Retreat and ongoing Parent Seminars throughout the school year.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0St Johns Lutheran Church Sacramento
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Town and Country Lutheran Church
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Holy Cross Lutheran Chruch
IRS990ScheduleI/RecipientTable/RecipientEIN0941275247
IRS990ScheduleI/RecipientTable/RecipientEIN1941436970
IRS990ScheduleI/RecipientTable/RecipientEIN2680203278
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01701 L St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt14049 Marconi Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt24701 Grove St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Sacramento
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Sacramento
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Rocklin
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd095811
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd195821
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd295677
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The grantees must submit an application with a budget describing how the funding will be used, if the grant is over $4500 the grantee must present the application in person/virutally the project, submit a 6 month progress report and a final project report.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Members may email the board of directors to request a oopy via the website.s
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Available upon request via eamil at website
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01082314
IRS990/TotalAssetsEOYAmt01085296
IRS990/TotalAssetsGrp/BOYAmt01082314
IRS990/TotalAssetsGrp/EOYAmt01085296
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01372
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02909
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt059190
IRS990/TotalFunctionalExpensesGrp/TotalAmt062099
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01082314
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01085296
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt059190
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035612
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt036984
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01082314
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01085296
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04265 Carle Lane
IRS990/USAddress/CityNm0Sacramento
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095841
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0https://www.ldssac.org/
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0In 2018, a new treasurer assumed their role, but there was confusion regarding the filing of the 990 form for that year. In fact, it wasn't clear who was responsible for this task or when it should have been done. Subsequently, the 2019 taxes were submitted using a 990 N form. When Marilyn Lapkass took on the role of treasurer in the third quarter of 2021, she discovered that the 2020 taxes had already been filed. She then began the process of collecting financial information for the 2021 taxes. This task proved challenging because most of the files were in hardcopy, and due to the COVID-19 Pandemic, it was difficult to meet in person to discuss and review the issues. During this period, it became apparent that the 2020 taxes had not been submitted, and there were concerns about previous tax filings. After Marilyn Lapkass gathered all the necessary materials, a plan was developed to collaborate with a local CPA to submit the 2018 taxes and amend the 2019 ones. However, the local CPA was unavailable for six months due to the . Subsequently, a new plan was devised in consultation with a different Enrolled Agent. This plan includes submitting all the 990 forms for the years up to 2022 by October 15, 2023 To ensure transparency, the board will now receive a copy of the 990 for review, eliminating reliance on verbal communication regarding the filing status. Additionally, the board will actively seek an affordable CPA to prepare the 990 forms to establish consistency between treasurers.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Marilyn Lapkass
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09167597009
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHERAN DEVELOPMENT SOCIETY OF SACRAMENTO
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0941447228
ReturnHeader/Filer/PhoneNum09167597009
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 424
ReturnHeader/Filer/USAddress/CityNm0Roseville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095860
ReturnHeader/ReturnTs02023-08-27T18:35:25-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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