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← LUTHER HOUSE OF STUDY

Form 990 for tax year 2025

Filed by LUTHER HOUSE OF STUDY.

Totals

Total revenue
$983,586
Total expenses
$778,809
Contributions and grants received
$937,794
Grants paid
$10,050
Program service revenue
$600
Investment income
$45,192
Other revenue
$0
Total assets, end of year
$1,825,904
Total liabilities, end of year
$223,842
Net assets or fund balances, end of year
$1,602,062
Program services expenses (Part IX)
$663,978
Management and general expenses
$101,734
Fundraising expenses
$13,097
Program service expenses (Part III)
$663,978

Program services were 85.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $937,794

  • 2a · Program service revenue: COURSE WORK INCOME

    total $600 · related or exempt $600

  • 3 · Investment income

    total $35,146 · excluded $35,146

  • 7a · Gross sales of assets other than inventory

    securities $10,046

  • 7b · Less cost or other basis and sales expenses

    securities $0

  • 7c · Gain or loss

    securities $10,046

  • 7d · Net gain or loss

    total $10,046 · excluded $10,046

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,050 · program services $10,050

  • 5 · Compensation of officers, directors and key employees

    total $258,867 · program services $213,565 · management and general $32,358 · fundraising $12,944

  • 6 · Compensation of disqualified persons

    total $63,150 · program services $63,150

  • 7 · Other salaries and wages

    total $102,373 · program services $102,373

  • 8 · Pension plan contributions

    total $3,728 · program services $3,728

  • 9 · Other employee benefits

    total $3,902 · program services $3,902

  • 10 · Payroll taxes

    total $4,086 · program services $3,543 · management and general $390 · fundraising $153

  • 11f · Fees: investment management

    total $3,119 · management and general $3,119

  • 11g · Fees: other

    total $61,699 · management and general $61,699

  • 12 · Advertising and promotion

    total $20,404 · program services $20,404

  • 13 · Office expenses

    total $5,899 · program services $5,899

  • 14 · Information technology

    total $1,726 · program services $1,726

  • 17 · Travel

    total $31,192 · program services $31,192

  • 22 · Depreciation, depletion and amortization

    total $800 · program services $800

  • 23 · Insurance

    total $4,168 · management and general $4,168

  • 24a · Other expenses: PROGRAM CONTENT

    total $191,776 · program services $191,776

  • 24b · Other expenses: TEACHING

    total $9,000 · program services $9,000

  • 24c · Other expenses: HOSPITALITY

    total $2,870 · program services $2,870

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $549,626 · end of year $305,798

  • 2 · Savings and temporary cash investments

    beginning of year $300,000 · end of year $942,703

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,623 · end of year $2,030

  • 11 · Investments: publicly traded securities

    beginning of year $503,633 · end of year $574,173

  • 14 · Intangible assets

    beginning of year $2,000 · end of year $1,200

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,327 · end of year $223,842

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $1,349,555 · end of year $1,602,062

Mission and programs · 2025

Mission

GROUNDED IN LUTHERAN THEOLOGY, WE STRENGTHEN LUTHERAN LEADERSHIP AND MINISTRIES FOR THE PROCLAMATION OF THE GOSPEL.

Activities or mission (Part I)

STRENGTHENING LUTHERAN LEADERSHIP AND MINISTRIES.

  • 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.

    Expenses $663,978 · Grants $10,050 · Revenue $600

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • RYAN GAGE

    PRESIDENT & TREASURER

    Total calculated
    $0
    Hours/week
    0.1

  • MIRIAM BROIN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.1

  • CHRISTOPHER CROGHAN

    SECRETARY/CHIEF ACADEMIC OFFICER

    Total calculated
    $129,434
    From this org
    $54,664
    From related orgs
    $0
    Other
    $74,770
    Hours/week
    40

  • ROBERT O'CONNOR

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1

  • SARAH STENSON

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $129,434
    From this org
    $69,664
    From related orgs
    $0
    Other
    $59,770
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Provenance

Return type
form_990
Tax year
2025
Filed
24 March 2026
IRS schema version
2025v4.0
Source object
202630839349300528

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