LUTHER CLASSICAL COLLEGE (EIN 861430466) - 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

2020

Legal Domicile

Principal Officer

MICAH CHRISTENSEN

Phone

3072165294

Tax Period

2024-01-01 to 2024-12-31

LUTHER CLASSICAL COLLEGE, founded in 2020, is a community nonprofit in the Education sector that reported $3.6M in total revenue in fiscal year 2024. Revenue surged 82% from the prior year, signaling strong growth momentum. The organization ran a surplus of $2.2M, a strong 62% operating margin.

Mission

LUTHER CLASSICAL COLLEGE EDUCATES LUTHERANS IN THE CLASSICAL, LUTHERAN TRADITION AND PREPARES THEM FOR GODLY VOCATIONS WITHIN FAMILY, CHURCH, AND SOCIETY, FOSTERING CHRISTIAN CULTURE THROUGH STUDY OF THE BEST OF OUR WESTERN HERITAGE.

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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 (2024)

Revenue Breakdown

Contributions & Grants $3,447,180

Program Service Revenue $2,475

Investment Income $83,339

Other Revenue $17,301

TOTAL REVENUE $3,550,295

Expense Breakdown

Grants Paid $0

Salaries & Benefits $817,080

Fundraising Expenses $397,995

Program Expenses $750,200

Other Expenses $460,718

TOTAL EXPENSES $1,331,837

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,550,295	$1,954,653	+0.8%
Expenses	$1,331,837	$735,392	+0.8%
Net Income	$2,218,458	$1,219,261	+0.8%

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

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

$112,080

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN MACPHERSON	ACADEMIC DEA	40.00	Highest	$122,944	$0	$122,944
SAMUEL PREUS	DIR. OF ADVA	40.00	Highest	$108,663	$0	$108,663
HAROLD RISTAU	PRESIDENT	40.00	Officer	$66,594	$0	$66,594
REBEKAH BENNICK	CFO	40.00	Officer	$45,486	$0	$45,486
JUSTIN BENSON	REGENT	1.00	Director	$0	$0	$0
PAUL CAIN	REGENT	1.00	Director	$0	$0	$0
MICAH CHRISTENSEN	TREASURER	1.00	Officer Director	$0	$0	$0
LARRY HARRINGTON	REGENT	1.00	Director	$0	$0	$0
JOSHUA HAYES	REGENT	1.00	Director	$0	$0	$0
JOHN HILL	REGENT	1.00	Director	$0	$0	$0
CHRISTOPHER MARONDE	VICE-CHAIR	1.00	Officer Director	$0	$0	$0
JON OLSON	REGENT	1.00	Director	$0	$0	$0
CHRISTIAN PREUS	CHAIR	1.00	Officer Director	$0	$0	$0
ANDREW RICHARD	SECRETARY	1.00	Officer Director	$0	$0	$0
REED SHOAFF	REGENT	1.00	Director	$0	$0	$0
JEFFREY SNYDER	REGENT	1.00	Director	$0	$0	$0
TIM WOOD	REGENT	1.00	Director	$0	$0	$0
SCOTT YENOR	REGENT	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
2024	$3,550,295	$1,331,837	$4,265,602	$2,218,458
2023	$1,954,653	$735,392	$1,765,613	$1,219,261
2022	$625,595	$238,379	$484,956	$387,216

LUTHER CLASSICAL COLLEGE