LUTHERAN EDUCATION FOUNDATION (EIN 412032088) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1978

Legal Domicile

Principal Officer

DAN MASTERS

Phone

4024675404

Tax Period

2023-07-01 to 2024-06-30

LUTHERAN EDUCATION FOUNDATION, founded in 1978, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2023. Revenue fell 34% from the prior year — a significant decline worth monitoring. Expenses of $1.4M left a modest 12% surplus.

Mission

FOSTER AND SUPPORT CHRISTIAN EDUCATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $1,494,249

Program Service Revenue $0

Investment Income $89,888

Other Revenue $0

TOTAL REVENUE $1,584,137

Expense Breakdown

Grants Paid $1,116,645

Salaries & Benefits $162,069

Fundraising Expenses $69,928

Program Expenses $1,116,645

Other Expenses $39,246

TOTAL EXPENSES $1,387,888

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,584,137	$2,386,603	-0.3%
Expenses	$1,387,888	$2,302,721	-0.4%
Net Income	$196,249	$83,882	+1.3%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEVIN MEYER	PRESIDENT	2.00	Officer Director	$0	$0	$0
RON KUEHN	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
TRAVIS LEBO	TREASURER	2.00	Officer Director	$0	$0	$0
KYLE WOOSTER	SECRETARY	2.00	Officer Director	$0	$0	$0
SCOTT ERNSTMEYER	CEO	40.00	Officer Director	$0	$0	$0
KERI CHAMBERS	TRUSTEE	1.00	Director	$0	$0	$0
ANDREA MUELLER	TRUSTEE	1.00	Director	$0	$0	$0
MIKE STAAB	TRUSTEE	1.00	Director	$0	$0	$0
DEREK TRUTNA	TRUSTEE	1.00	Director	$0	$0	$0
ROD SMITH	TRUSTEE	1.00	Director	$0	$0	$0
DENNIS BRINK	TRUSTEE	1.00	Director	$0	$0	$0
NATHAN SCHMIDT	TRUSTEE	1.00	Director	$0	$0	$0
JASON SCHWAB	TRUSTEE	1.00	Director	$0	$0	$0
CORY BERGT	TRUSTEE	1.00	Director	$0	$0	$0
WAYNE LUEBBE	TRUSTEE	1.00	Director	$0	$0	$0
JAN MOORE	TRUSTEE	1.00	Director	$0	$0	$0
BILL MILLER	TRUSTEE	1.00	Director	$0	$0	$0
MIRANDA WATSON	TRUSTEE	1.00	Director	$0	$0	$0
TRUDY MEYER	TRUSTEE	1.00	Director	$0	$0	$0
KERI CHAMBERS	TRUSTEE	1.00	Director	$0	$0	$0
ANDREA MUELLER	TRUSTEE	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$1,584,137	$1,387,888	$4,246,455	$196,249
2023	$2,386,603	$2,302,721	$3,478,549	$83,882
2022	$1,735,103	$1,351,112	$3,159,073	$383,991
2021	$1,231,492	$1,060,299	$2,789,136	$171,193
2020	$762,591	$604,278	$2,216,709	$158,313
2019	$937,060	$722,918	$2,048,455	$214,142

LUTHERAN EDUCATION FOUNDATION