Nonprofit · EIN 74-3076112
ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION
Tax-exempt · GARNER, IA 50438
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $98,527 | $62,920 | $35,607 | $2,037,391 | $0 | $2,037,391 |
| December 31, 2024 | 990 | $107,400 | $105,698 | $1,702 | $1,852,342 | $0 | $1,852,342 |
| December 31, 2023 | 990 | $65,489 | $77,618 | -$12,129 | $1,765,123 | $0 | $1,765,123 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $640
- Program service revenue
- $6,171
- Investment income
- $91,716
- Net gain from sales of assets
- $40,387
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $1,625
- Occupancy
- $754
- Program services (functional)
- $56,816
- Management and general (functional)
- $6,104
Balance sheet and other
- Total assets, start of year
- $1,852,342
- Total assets, end of year
- $2,037,391
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,037,391
- Land, buildings and equipment
- $100,000
- Net assets without donor restrictions
- $2,037,391
- Gross receipts
- $117,770
- Employees
- 0
- Year formed
- 1992
- State of legal domicile
- IA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DOUG HAYES | PRESIDENT Officer | 2 | $0 |
| DON KAMMRAD | DIRECTOR Officer | 2 | $0 |
| KEVIN LANG | DIRECTOR Officer | 2 | $0 |
| DARWIN LUEDTKE | TREASURER Officer | 2 | $0 |
| LINDA LUPPEN | SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DON KAMMRAD | DIRECTOR Officer | – | $0 |
| KEVIN LANG | DIRECTOR Officer | – | $0 |
| DARWIN LUEDTKE | TREASURER Officer | – | $0 |
| LINDA LUPPEN | SECRETARY Officer | – | $0 |
| CHERYL ROHLF | PRESIDENT Officer | – | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DON KAMMRAD | DIRECTOR Officer | – | $0 |
| KEVIN LANG | DIRECTOR Officer | – | $0 |
| DARWIN LUEDTKE | TREASURER Officer | – | $0 |
| LINDA LUPPEN | SECRETARY Officer | – | $0 |
| CHERYL ROHLF | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 810 STATE ST, GARNER, IA 50438-1631
- Principal officer (990 for 2025)
- DOUG HAYES, 810 STATE ST, GARNER, IA 50438
- Signed the 990
- DARWIN LUEDTKE, TREASURER
- Phone
- (515) 368-1757
- Return prepared by
- DK ARNDT PC
Mission
PROVIDE SCHOLARSHIPS AND RADIO BROADCASTS
Program accomplishments
- FOUNDATION PROVIDES SCHOLARSHIPS TO SEMINARY STUDENTS AND COLLEGE SCHOLARSHIPS TO COLLEGE STUDENTS.Expenses $5,463
- BIBLE CAMP-CHURCH CONCORDIA OFFICE
- PROVIDES FOR MAINTENANCE OF ORGAN, PIANO AND OTHER MUSIC RELATED ACTIVITIES.Expenses $50,599
- GENERAL FUND PROPERTY TAXESExpenses $754
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 74-3076112
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T11)
- Assets (IRS master file)
- $2,037,391
- Income (IRS master file)
- $117,770
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $98,527 | $62,920 | $2,037,391 | IRS |
| 990 | December 2024 | $107,400 | $105,698 | $1,852,342 | IRS |
| 990 | December 2023 | $65,489 | $77,618 | $1,765,123 | XML |
| 990 | December 2022 | $75,142 | $76,517 | $1,633,514 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 74-3076112).
Questions about ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION
- What is the EIN of ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION?
- The employer identification number (EIN) of ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION is 74-3076112.
- Is ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION?
- The 990 for the year ended December 31, 2025 names DOUG HAYES.
- Who are the officers and directors of ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ST PAUL EVANGELICAL LUTHERAN CHURCH FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $98,527, expenses of $62,920 and total assets of $2,037,391 at year end.
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All nonprofits in GARNER · Iowa · Philanthropy, voluntarism and grantmaking foundations