Lutheran High School Association Of The Greater Sheboygan Area Inc in Sheboygan, Wisconsin (WI)

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Lutheran High School Association Of The Greater Sheboygan Area Inc
Employer Identification Number (EIN)391269495
Name of OrganizationLutheran High School Association Of The Greater Sheboygan Area Inc
Address3323 University Dr, Sheboygan, WI 53081-4761
ActivitiesChurch, synagogue, etc, Other religious activities
SubsectionReligious Organization
Ruling Date07/1941
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 - Not required to file (church)
Asset Amount$10,893,873
Amount of Income$5,608,317
Form 990 Revenue Amount$2,813,708
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Secondary, High School


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Amount of income in 2014: $5,608,317 (it was $2,276,638 in 2013)
Lutheran High School Association Of The Greater Sheboygan Area Inc: 

 $5,608,317
Other organizations performing similar types of work: 

 $147,301

Assets in 2014: $10,893,873 (it was $9,477,815 in 2013)
Lutheran High School Association Of The Greater Sheboygan Area Inc: 

 $10,893,873
Other organizations performing similar types of work: 

 $73,389

Expenses in 2014: $1,842,012
Lutheran High School Association Of The Greater Sheboygan Area Inc: 

 $1,842,012
Other organizations performing similar types of work: 

 $87,568

Income to expenses ratio in 2014: 3.0
This organization: 

 3.0
Other organizations performing similar types of work: 

 1.5

Grants share in income in 2014: 40.5%
This organization: 

 40.5%
Other organizations performing similar types of work: 

 10.2%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNoYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNoYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoYes
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?YesNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 1096000
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return524747
Did the organization file all required federal employment tax returns?YesYesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$53,332$55,255$59,425
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$50,711$51,276$55,744
Total number of individuals who received more than $100,000 of reportable compensation from the organization000
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
2011201220132014
Total revenue$2,666,595$2,304,512$2,276,638$2,813,708
Contributions, Gifts, Grants and Other Similar Amounts$1,161,224$1,142,453$966,100$1,138,895
Program Service Revenue$1,100,540$926,105$898,260$1,095,391
Elementary and Secondary Schools $926,105$898,260$1,095,391
All other program service revenue$0$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$118,129$124,617$153,493$171,867
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$5,730$2,050$2,895$1,095
Gross rents (Real / Personal)$5,730 / $0$2,050 / $0$2,895 / $0$1,095 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$5,730 / $0$2,050 / $0$2,895 / $0$1,095 / $0
Net gain/loss from sales of assets other than inventory$134,741$-36,468$84,074$266,751
Gross amount from sales of assets other than inventory (Securities / Other)$4,621,614 / $2,552$1,844,604 / $32,403$925,144 / $45,061$2,898,375 / $93,440
Less: cost or other basis and sales expenses (Securities / Other)$4,489,425 / $0$1,913,475 / $0$886,131 / $0$2,725,064 / $0
Gain or (loss) (Securities / Other)$132,189 / $2,552$-68,871 / $32,403$39,013 / $45,061$173,311 / $93,440
Net income/loss from fundraising events$145,459$145,016$171,024$132,112
Gross income from fundraising events$205,663$199,197$218,062$201,657
Less: direct expenses$60,204$54,181$47,038$69,545
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$772$739$792$7,597
900099$739$792$6,820
900099$0$0$777
All other revenue$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$1,874,840$1,797,151$1,822,903$1,842,012
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$21,400$29,400$33,350
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$102,321$108,663$107,992$59,988
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$829,073$794,770$766,714$827,206
Pension plan accruals and contributions$57,454$56,163$58,761
Other employee benefits$198,035$187,451$211,391
Payroll taxes$18,086$16,549$17,254$20,557
Fees for services (non-employees)
Management$0$0$0
Legal$0$0$0
Accounting$12,950$13,275$21,350
Lobbying$0$0$0
Professional fundraising services$0$0$0$0
Investment management fees$36,131$42,251$44,582
Other$19,043$14,815$15,512
Advertising and promotion$41,096$38,916$25,925
Office expenses$40,363$48,398$46,481
Information technology$14,538$20,911$14,231
Royalties$0$0$0
Occupancy$85,821$94,455$105,069
Travel$15,892$18,492$17,853
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$12,670$17,608$13,760
Interest$0$1,698$5,852
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$168,486$172,573$143,669
Insurance$23,431$26,519$18,893
Other expenses$122,985$142,699$153,536
Other expenses$5,014$4,612$3,464
Other expenses$1,860$707$582
Balance Sheet
2011201220132014
Total assets$8,021,301$8,667,241$9,477,815$10,893,873
Cash - non-interest-bearing$56,709$57,508$48,193
Savings and temporary cash investments$1,472,770$1,836,924$2,386,336
Pledges and grants receivable, net$207,548$32,652$105,524
Accounts receivable, net$270,593$225,883$206,354
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$0$10,917$16,035
Land, buildings, and equipment: cost or other basis$2,044,364$1,984,361$1,875,180
Investments - publicly traded securities$4,615,257$5,329,570$6,256,251
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$0$0$0
Total liabilities$494,526$716,371$773,368$784,992
Accounts payable and accrued expenses$60,558$11,990$20,988
Grants payable$0$0$0
Deferred revenue$586,160$691,229$731,825
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$25,657$34,174$32,179
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$0$43,996$35,975$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$7,526,775$7,950,870$8,704,447$10,108,881
Unrestricted net assets$7,475,565$8,356,783$9,576,022
Temporarily restricted net assets$475,305$347,664$532,859
Permanently restricted net assets$0$0$0
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Lutheran High School Association Of The Greater Sheboygan Area Inc3323 University Dr, Sheboygan, WI 53081-4761WI1941-07$5,608,317
2Aquinas Catholic Schools Foundation Inc315 11th St S, La Crosse, WI 54601-4763WI1975-09$4,427,891
3Ums-Wright Foundation Inc65 Mobile St, Mobile, AL 36607-3140AL1991-07$3,385,262
4Students For Washington Parents Club1045 S Main St, Salinas, CA 93901-2323CA1989-09$2,737,092
5Youth Renewal Fund250 W 57th St Ste 632, New York, NY 10107-0609NY1992-02$2,582,083
6Regis High School Foundation550 W Regis St, Stayton, OR 97383-1164OR1946-03$2,023,730
7Lourdes Foundation Inc250 N Sawyer St, Oshkosh, WI 54902-4280WI1980-12$1,833,440
8Lakeside Lutheran Foundation Inc126 E Lake St, Lake Mills, WI 53551-1605WI1989-03$1,330,149
9South Pasadena High School Tiger Booster Club Inc1401 Fremont Ave, S Pasadena, CA 91030-3809CA1990-04$906,351
10Stuyvesant High School Alumni Association Inc345 Chambers Street Rm 301b, New York, NY 10282-1000NY1992-11$900,774
11Shaler Area Band Parents Assn Shaler Area High School231 Alma St, Pittsburgh, PA 15223-1164PA1975-06$813,330
12Wisconsin High School Football Coaches Association Inc6200 Gisholt Dr Ste 100, Monona, WI 53713-4839WI1985-12$642,627
13Assumption High School Foundation IncPO BOX 1041, Wisc Rapids, WI 54495-1041WI1968-07$460,897
14Green Bay Area Catholic High School Foundation Ltd, Catholic High School Fdt1825 Riverside Dr, Green Bay, WI 54301-2316WI1946-03$305,526
15Elkhorn Area High School Scholarship Foundation Inc3 N Jackson St, Elkhorn, WI 53121-1905WI1987-04$198,481
16Sauk Prairie Sports Booster ClubPO BOX 146, Prairie Du Sac, WI 53578WI1995-02$110,282
17Friends Of Memorial High School Inc2225 Keith St, Eau Claire, WI 54701-4776WI1993-01$88,764
18Onalaska High School Show Choir Parent Support Group700 Hilltopper Pl, Onalaska, WI 54650-3379WI1988-09$75,144
19Randolph High School Letter Club110 Meadowood Dr, Randolph, WI 53956-1318WI1989-10$13,703
20Onalaska Football Booster ClubPo Box 307, Onalaska, WI 54650WI1993-05$0
Number of organizations performing similar types of work
Alaska2
Alabama5
Arkansas2
Arizona2
California93
Colorado6
Connecticut2
Delaware1
Florida11
Georgia10
Hawaii1
Iowa6
Idaho2
Illinois19
Indiana27
Kansas4
Kentucky18
Louisiana12
Massachusetts9
Maryland8
Maine1
Michigan18
Minnesota9
Missouri12
Mississippi4
Montana3
North Carolina14
North Dakota1
Nebraska4
New Jersey8
New Mexico1
Nevada2
New York10
Ohio88
Oklahoma6
Oregon12
Pennsylvania13
Rhode Island2
South Carolina12
Tennessee11
Texas31
Virginia11
Vermont1
Washington6
Wisconsin13
West Virginia5
Wyoming1
Total539
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateConcordia University Inc12800 N Lake Shore Dr, Mequon, WI 53097-2418WI1941-07$107,895,692
SubordinateConcordia University2811 Ne Holman St, Portland, OR 97211-6067OR1965-01$77,366,018
SubordinateConcordia University7400 Augusta St, River Forest, IL 60305-1402IL1943-03$76,070,543
SubordinateConcordia University1530 Concordia, Irvine, CA 92612-3203CA1965-01$73,773,522
SubordinateConcordia University St Paul1282 Concordia Ave, Saint Paul, MN 55104-5479MN1972-02$53,884,877
SubordinateConcordia University Texas11400 Concordia University Dr, Austin, TX 78726-1887TX1941-07$51,986,267
SubordinateConcordia University800 N Columbia Ave, Seward, NE 68434-1500NE1941-07$48,514,087
SubordinateValley Lutheran High School3560 Mccarty Rd, Saginaw, MI 48603-2239MI1941-07$2,740,052
SubordinateLamb Of God Lutheran Church Inc2791 Inca Dr, Lk Havasu Cty, AZ 86406-8529AZ1941-07$255,926
SubordinateLutheran High School Association Of Southern California, Lcms Southern California High13570 Eldridge Avenue, Sylmar, CA 91342-2343CA1941-07$28,088
CentralLutheran Church Missouri Synod1333 S Kirkwood Rd, Saint Louis, MO 63122-7226MO1941-07$0
IntermediatePeace Lutheran Church Of Kent, Peace Luth Ps18615 Se 272nd St, Kent, WA 98042-5484WA1985-07$0
IntermediateCalvary Lutheran Church Mo Synod15110 10th Ave Sw, Burien, WA 98166-1821WA1941-07$0
IntermediateLoving Shepherd Luth ChurchPO BOX 1402, Hiram, GA 30141-1402GA1941-07$0
SubordinateConcordia College At Bronxville171 White Plains Rd, Bronxville, NY 10708-1923NY1941-07$28,944,495
SubordinateConcordia University4090 Geddes Rd, Ann Arbor, MI 48105-2750MI1941-07$16,878,578
SubordinateConcordia College1804 Green St, Selma, AL 36703-3323AL1941-07$15,720,904
SubordinateMill Neck Manor Luthern School For The Deaf40 Frost Mill Rd, Mill Neck, NY 11765-1102NY1941-07$15,699,360
SubordinateConcordia Lutheran High School Of North Harris County, Corcondia Lutheran Hs700 E Main St, Tomball, TX 77375-6721TX1941-07$7,251,099
SubordinateShepherds Flock Intergenerational Child Care800 W Oakton St, Arlington Hts, IL 60004-4602IL1941-07$6,747,059
Number of affiliated organizations
Alaska16
Alabama72
Arkansas75
Arizona85
California470
Colorado143
Connecticut46
District of Columbia4
Delaware10
Florida209
Georgia50
Hawaii11
Iowa343
Idaho51
Illinois604
Indiana275
Kansas196
Kentucky34
Louisiana77
Massachusetts27
Maryland83
Maine2
Michigan489
Minnesota497
Missouri371
Mississippi29
Montana71
North Carolina75
North Dakota101
Nebraska299
New Hampshire7
New Jersey83
New Mexico39
Nevada28
New York230
Ohio229
Oklahoma95
Oregon106
Pennsylvania101
Rhode Island3
South Carolina20
South Dakota119
Tennessee70
Texas421
Utah23
Virginia71
Vermont3
Washington138
Wisconsin502
West Virginia6
Wyoming46
International1
Total7,156

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