Nonprofit · EIN 39-1501315
LUTHERAN QUARTERLY INC
Tax-exempt (reinstated) · DECORAH, IA 52101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $45,094 | $38,521 | $6,573 | $434,459 | $0 | $434,459 |
| December 31, 2023 | 990 | $264,342 | $32,637 | $231,705 | $427,886 | $0 | $427,886 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $21,365
- Program service revenue
- $7,317
- Investment income
- $16,412
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $5,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $2,850
- Program services (functional)
- $22,285
- Management and general (functional)
- $16,236
Balance sheet and other
- Total assets, start of year
- $427,886
- Total assets, end of year
- $434,459
- Total liabilities, end of year
- $0
- Net assets, end of year
- $434,459
- Net assets without donor restrictions
- $103,076
- Net assets with donor restrictions
- $331,383
- Gross receipts
- $45,094
- Employees
- 0
- Year formed
- 1984
- State of legal domicile
- WI
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OLIVER K OLSON | PRESIDENT EMERITUS Trustee or director | 2 | $0 |
| AMY NELSON BURNETT | DIRECTOR Trustee or director | 1 | $0 |
| GRACIA GRINDAL | DIRECTOR Trustee or director | 1 | $0 |
| DAVID J HARDY | DIRECTOR Trustee or director | 1 | $0 |
| ERIK HERRMANN | DIRECTOR Trustee or director | 1 | $0 |
| ANNA MARIE JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| MARK C MATTES | DIRECTOR Trustee or director | 1 | $0 |
| STEVEN PAULSON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL ROREM | DIRECTOR Trustee or director | 1 | $0 |
| VIRGIL F THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| LAWRENCE RAST | PRESIDENT Officer | 5 | $0 |
| MARK GRANQUIST | VICE PRESIDENT Officer | 2 | $0 |
| MATTHEW BECKER | TREASURER Officer | 2 | $0 |
| ROBERT KOLB | SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OLIVER K OLSON | PRESIDENT EMERITUS Trustee or director | 2 | $0 |
| AMY NELSON BURNETT | DIRECTOR Trustee or director | 1 | $0 |
| GRACIA GRINDAL | DIRECTOR Trustee or director | 1 | $0 |
| DAVID J HARDY | DIRECTOR Trustee or director | 1 | $0 |
| ERIK HERRMANN | DIRECTOR Trustee or director | 1 | $0 |
| ANNA MARIE JOHNSON | DIRECTOR Trustee or director | 1 | $0 |
| MARK C MATTES | DIRECTOR Trustee or director | 1 | $0 |
| STEVEN PAULSON | DIRECTOR Trustee or director | 1 | $0 |
| PAUL ROREM | DIRECTOR Trustee or director | 1 | $0 |
| VIRGIL F THOMPSON | DIRECTOR Trustee or director | 1 | $0 |
| LAWRENCE RAST | PRESIDENT Officer | 5 | $0 |
| MARK GRANQUIST | VICE PRESIDENT Officer | 2 | $0 |
| MATTHEW BECKER | TREASURER Officer | 2 | $0 |
| ROBERT KOLB | SECRETARY Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1377 BIG CANOE RD, DECORAH, IA 52101-7420
- In care of
- % MATTHEW BECKER
- Mailing address (990-N for 2022)
- 2752 N NUGENT RD, LUMMI ISLAND WA 98262
- Principal officer (990 for 2024)
- MATTHEW BECKER, 1377 BIG CANOE RD, DECORAH, IA 521017420
- Principal officer (990-N for 2022)
- LAWRENCE RAST, 2752 N NUGENT RD, LUMMI ISLAND WA 98262
- Signed the 990
- MATTHEW BECKER, TREASURER
- Phone
- (800) 548-1784
- Website
- LUTHERANQUARTERLY.ORG
- Return prepared by
- WILKIN & GUTTENPLAN PC
Mission
PUBLICATION OF A SCHOLARLY JOURNAL FOR THE EVANGELICAL LUTHERAN CHURCH
Program accomplishments
- PUBLICATION OF QUARTERLY JOURNALExpenses $22,285 · revenue $7,317
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 | Not 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
- 39-1501315
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A33)
- Assets (IRS master file)
- $434,459
- Income (IRS master file)
- $45,094
Revocation and reinstatement
- Exemption revoked
- May 15, 2022
- Posted by the IRS
- August 8, 2022
- Reinstated
- Effective May 15, 2022
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $45,094 | $38,521 | $434,459 | XML |
| 990 | December 2023 | $264,342 | $32,637 | $427,886 | XML |
| 990-N for 2022 Officer: LAWRENCE RAST | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
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 39-1501315).
Questions about LUTHERAN QUARTERLY INC
- What is the EIN of LUTHERAN QUARTERLY INC?
- The employer identification number (EIN) of LUTHERAN QUARTERLY INC is 39-1501315.
- Is LUTHERAN QUARTERLY INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2022 and reinstated it effective May 15, 2022.
- Are donations to LUTHERAN QUARTERLY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUTHERAN QUARTERLY INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LUTHERAN QUARTERLY INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LUTHERAN QUARTERLY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of LUTHERAN QUARTERLY INC?
- The 990 for the year ended December 31, 2024 names MATTHEW BECKER.
- Who are the officers and directors of LUTHERAN QUARTERLY INC?
- The 990 for the year ended December 31, 2024 lists 14 people; 0 received compensation from the organization.
- How much revenue does LUTHERAN QUARTERLY INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $45,094, expenses of $38,521 and total assets of $434,459 at year end.
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