LUTHER COLLEGE

As filed

Subsection

03

NTEE code

B420

Classification

2000

Street

700 COLLEGE DR

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

1 other organization in the IRS Business Master File lists the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

• IOWA ASSOCIATION OF NURSING STUDENTS

  EIN 61-1896005

Mission and programs · 2024

• INSTRUCTION: LUTHER OFFERS 42 MAJORS, 42 MINORS AND INTERDISCIPLINARY MINORS, AND 4 PREPROFESSIONAL AND SPECIFIC PROGRAMS. LUTHER'S SIGNATURE PAIDEIA PROGRAM, AN INTERDISCIPLINARY COURSE SERIES OFFERED FOR MORE THAN 47 YEARS, HELPS INTEGRATE LEARNING AND BUILDS COMMUNITY THROUGH SHARED ACADEMIC EXPERIENCE. THE COLLEGE'S MUSIC PROGRAM, IN WHICH STUDENTS TRAIN IN PERFORMANCE, CONDUCTING, COMPOSITION, AND EDUCATION, HAS FIVE CHOIRS, TWO BANDS, THREE ORCHESTRAS AND TWO JAZZ BANDS, MANY OF WHICH TOUR NATIONALLY AND INTERNATIONALLY. A VIBRANT OFF-CAMPUS STUDENT PROGRAM DRAWS APPROXIMATELY 66% OF STUDENTS TO STUDY ABROAD PRIOR TO GRADUATION. LUTHER HAS 142 FULL-TIME FACULTY (APPROXIMATLY 92 PERCENT WITH A TERMINAL DEGREE) AND A 9.3:1 STUDENT-FACULTY RATIO. TOTAL ENROLLMENT WAS 1,369 FTE STUDENTS IN THE FALL OF 2024. 354 STUDENTS GRADUATED IN THE 2024-25 ACADEMIC YEAR.

  Expenses $74,519,245 · Grants $49,739,918 · Revenue $70,093,338

• ACADEMIC SUPPORT AND STUDENT SERVICES: THE CENTER FOR ACADEMIC ENRICHMENT PROVIDES SERVICES, BASED ON BEST PRACTICES IN LEARNING ASSISTANCE, INCLUDING NEEDS ASSESSMENT, STUDENT-TO-STUDENT TUTORING, AND ONE-ON-ONE INSTRUCTION WITH PROFESSIONAL STAFF. IN COLLABORATION WITH FACULTY AND OTHER STAFF, CAE COORDINATES SPECIALIZED SERVICES FOR STUDENTS WITH DISABILITIES, MANAGES THE ACADEMIC ALERT SYSTEM, AND SUPPORTS INITIATIVES OF THE ADVISING PROGRAM. ACADEMIC ADVISING IS DONE BY FACULTY. RESEARCH AND TECHNOLOGY SUPPORT ARE PROVIDED THROUGH AN EXTENSIVE LIBRARY PROGRAM. THE COLLEGE HAS MORE THAN 100 STUDENT ORGANIZATIONS ALONG WITH COLLEGE MINISTRIES, HEALTH SERVICES, AND RECREATION AND WELLNESS PROGRAMS. APPROXIMATELY 70% OF STUDENTS ARE ENGAGED IN WORK STUDY TO SERVE THE LUTHER COMMUNITY, GAIN IMPORTANT WORK EXPERIENCE, AND EARN MONEY TOWARD EXPENSES.

  Expenses $17,653,789 · Revenue $1,900,718

• AUXILIARY ENTERPRISES: LUTHER COLLEGE MAINTAINS A RURAL RESIDENTIAL CAMPUS TO ENHANCE THE EDUCATIONAL EXPERIENCE OF THE STUDENT BODY WITH ROOM AND BOARD PROGRAMS DESIGNED TO ENCOURAGE A SPIRIT OF COLLEGIALITY AND CONVERSATION BEYOND THE CLASSROOM AND LABORATORY. IN FALL 2024, LUTHER'S RESIDENCE HALLS HOUSED 1,310 STUDENTS OR 96% OF TOTAL FALL ENROLLMENT. 1,206 STUDENTS USED THE COLLEGE'S DINING SERVICE.

  Expenses $12,673,212 · Revenue $15,741,335

• PUBLIC SERVICE: OFFERINGS TO THE BROADER COMMUNITY INCLUDE A COLLEGE RADIO STATION, CONFERENCES AND SEMINARS, A PERFORMING ARTS SERIES AND A VARIETY OF PROGRAMS IN THE ARTS, ATHLETICS, SCIENCES, AND LEADERSHIP DEVELOPMENT FOR HIGH SCHOOL STUDENTS.RESEARCH: THE COLLEGE RECEIVES GRANTS FOR FACULTY/STUDENT RESEARCH COLLABORATION, PARTICULARLY IN THE SCIENCES. THE COLLEGE DEDICATES SPACE, RESOURCES, AND FACULTY TIME FOR COLLABORATIVE INVESTIGATION WITH STUDENTS. RESEARCH PROJECTS ACROSS THE CURRICULUM OCCUR DURING THE ACADEMIC YEAR AND IN THE SUMMER.

  Expenses $549,001

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

The first 25 listed. 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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

• 2024

  Revenue

  $120,773,398

  Expenses

  $118,523,384

  Contributions

  $20,682,450

  Grants paid

  $49,739,918

• 2023

  Revenue

  $132,162,013

  Expenses

  $118,148,324

  Contributions

  $23,411,995

  Grants paid

  $49,711,492

• 2022

  Revenue

  $113,226,481

  Expenses

  $120,386,714

  Contributions

  $10,722,779

  Grants paid

  $51,226,844

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2024 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2023 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2022 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2021 · 990

  Revenue

  $119,959,066

  Expenses

  $119,535,194

  Assets (EOY)

  $317,463,557

• 2021 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2020 · 990

  Revenue

  $125,968,312

  Expenses

  $116,831,135

  Assets (EOY)

  $330,055,480

• 2020 · 990-T

  Revenue

  — not reported

  Expenses

  — not reported

  Assets (EOY)

  — not reported

• 2019 · 990

  Revenue

  $123,520,374

  Expenses

  $124,786,418

  Assets (EOY)

  $291,863,327

• 2018 · 990

  Revenue

  $127,515,668

  Expenses

  $125,283,351

  Assets (EOY)

  $295,130,912

• 2017 · 990

  Revenue

  $120,137,738

  Expenses

  $123,149,226

  Assets (EOY)

  $299,231,197

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Form 990-N e-Postcard, tax year 2008

Tax period

1 June 2008 to 31 May 2009

Principal officer

Gregory Peterosn

Mailing address

700 College DriveDecorah IA 52101

Doing business as

Luther Guild of Organists

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

• GS DONOR ADVISED PHILANTHROPY FUND FOR WEALTH MANAGEMENT INC

  $2,170,000

  2023 · EDUCATION

• GS DONOR ADVISED PHILANTHROPY FUND FOR WEALTH MANAGEMENT INC

  $2,150,000

  2022 · EDUCATION

• THRIVENT CHARITABLE IMPACT & INVESTING

  $408,720

  2025 · GENERAL SUPPORT

• DONOR ADVISED CHARITABLE GIVING

  $360,157

  2023 · EDUCATION

• DONOR ADVISED CHARITABLE GIVING

  $338,590

  2024 · EDUCATION

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $319,040

  2024 · For grant recipient's exempt purposes

• DONOR ADVISED CHARITABLE GIVING

  $296,783

  2022 · EDUCATION

• FIDELITY INVESTMENTS CHARITABLE GIFT FUND

  $208,154

  2022 · For grant recipient's exempt purposes

• AMERICAN ENDOWMENT FOUNDATION

  $181,000

  2024 · EDUCATIONAL

• GS DONOR ADVISED PHILANTHROPY FUND FOR WEALTH MANAGEMENT INC

  $150,000

  2024 · EDUCATION

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Other IRS files