2024-02-13T12:19:29-05:00 2023-06-30 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2022-07-01 454856406 THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA INC LUTH 2602034509 PO BOX 5174 FORT WAYNE IN 46895 KARL DAVIS CHAIR 2603123289 2024-01-24 true KARL DAVIS 999009999 false MELISSA J WOLF CPA P01224592 2604222551 2024-01-24 2022 2023-04-26 12:10:37Z THE LUTHERAN SGO KARL DAVIS PO BOX 5174 FORT WAYNE IN 46895 5604737 false X WWW.LUTHERANSGO.ORG X 2012 IN THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES AND DISTRIBUTE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS ATTENDING LUTHERAN AND OTHER CHRISTIAN SCHOOLS IN STATES SERVED BY THE LUTHERAN SGO. 5 5 0 5 0 4457846 4873530 0 29856 49551 5000 0 4492702 4923081 3533296 3415057 0 0 0 73454 257611 276318 3790907 3691375 701795 1231706 3928427 5302946 13764 150804 3914663 5152142 X THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES AND DISTRIBUTE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS ATTENDING LUTHERAN AND OTHER CHRISTIAN SCHOOLS IN STATES SERVED BY THE LUTHERAN SGO. false false 3415057 3415057 THE ORGANIZATON EXISTS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES TO PROVIDE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS WANTING TO ATTEND AN INDIANA CHRISTIAN SCHOOL OF THEIR CHOICE. THE EFFORTS OF THE ORGANIZATION SUPPORT ENROLLMENT GROWTH AND CHRISTIAN OUTREACH TO FAMILIES. 3415057 true true false false false false false false false false false true false false false true true false false false false false false false false false false false true false false false false false false false false false true false false false false false false false false true 5 0 0 false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false IN X ERIC TRAUNER 2602034509 PO BOX 5174 FORT WAYNE IN 46895 X X KARL DAVIS CHAIR 1.00 0.00 X X 0 0 0 ZACH HAYDEN VICE CHAIR 1.00 0.00 X X 0 0 0 BETH KITSON AT-LARGE MEM 1.00 0.00 X X 0 0 0 ERIC TRAUNER TREASURER/SE 4.00 0.00 X X 0 0 0 MARK WEBB AT-LARGE MEM 1.00 0.00 X X 0 0 0 false false false THE LUTHERAN SCHOOL PARTNERSHIP 1601 SAINT JOE RIVER DRIVE FORT WAYNE IN 46805 ADMINISTRATIVE 137000 1 4873530 681656 4873530 45231 45231 685976 681656 4320 4320 4320 4923081 49551 3415057 3415057 353 353 14408 14408 616 616 137000 115512 21488 51966 51966 2892 2892 BANK FEES 34554 34554 MISCELLANEOUS 20660 20660 DUES AND SUBSCRIPTIONS 13869 13869 3691375 3415057 202864 73454 250000 249848 3394614 4754950 10219 9433 9725 9622 263869 279093 3928427 5302946 13764 150804 13764 150804 X 255598 367428 3659065 4784714 3914663 5152142 3928427 5302946 1231706 5773 X false true X true false X 2759420 2910045 3365313 4457845 4873530 18366153 2759420 2910045 3365313 4457845 4873530 18366153 1568606 16797547 32409 43080 25256 18688 45231 164664 4000 4000 5000 5000 18539817 65 0.90600 0.93400 X PART II, LINE 10 5,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED TLF ENDOWMENT FUND 279093 279093 X 4928238 5773 5773 4922465 616 616 4923081 3690759 3690759 616 616 3691375 SCHEDULE D, PAGE 3, PART X INCOME TAXES: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED JUNE 30, 2023 AND 2022. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. true SCHOLARSHIPS 1931 3415057 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ORGANIZATION VERIFIES THAT SCHOLARSHIP RECIPIENTS MEET THE INCOME REQUIREMENTS THROUGH THE FOLLOWING MEANS: 1) ALL RECIPIENTS MUST PROVIDE PROOF OF INCOME AND 2) SCHOOLS VERIFY CONTINUED ENROLLMENT PRIOR TO ACCEPTING PAYMENTS FROM THE LUTHERAN SGO. HOUSEHOLD SIZE AND INDIANA RESIDENCY IS ALSO VERIFIED FOR EACH APPLICANT. ALL SCHOLARSHIP PAYMENTS ARE MADE DIRECTLY TO THE SCHOOL. X 36 681656 FAIR MARKET VALUE false false false FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA, INC. IS TO RAISE FUNDS FROM INDIVIDUALS AND BUSINESSES AND DISTRIBUTE SCHOLARSHIP FUNDS TO ALL ELIGIBLE STUDENTS ATTENDING LUTHERAN AND OTHER CHRISTIAN SCHOOLS IN STATES SERVED BY THE LUTHERAN SGO. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS PREPARED BY OUR AUDIT FIRM AND A DRAFT OF THE 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT. A FINAL VERSION IS APPROVED AND SUBMITTED. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY. MEMBERS AND EMPLOYEES HAVE A CONTINUING, AFFIRMATIVE DUTY TO REPORT ANY PERSONAL OWNERSHIP, INTEREST, OR OTHER RELATIONSHIP THAT MAY AFFECT THE MEMBER'S ABILITY TO EXERCISE IMPARTIAL AND ETHICAL JUDGEMENTS IN FUFILLING THEIR RESPONSIBILITIES. IF A BOARD MEMBER HAS A CONFLICT, THE MEMBER WILL ABSTAIN FROM DISCUSSION AND VOTING ON THE CONFLICTED ITEM. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS. AT THE CURRENT TIME, ALL OFFICERS ARE VOLUNTEERS AND DO NOT RECEIVE COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII ADMINISTRATIVE SERVICES ARE CONTRACTED WITH THE LUTHERAN SCHOOL PARTNERSHIP. THE SERVICES INCLUDE SCHOLARSHIP AND FUNDRAISING MANAGEMENT, ADVERTISING, PROMOTION AND MARKETING. THE CONTRACT AMOUNT COVERS THE PARTNERSHIP'S COSTS. ONE MEMBER OF THE LUTHERAN SCHOLARSHIP GRANTING ORGANIZATION OF INDIANA BOARD IS A REPRESENTATIVE OF THE BOARD OF THE LUTHERAN SCHOOLS PARTNERSHIP.