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Nonprofit · EIN 86-1430466

LUTHER CLASSICAL COLLEGE

Tax-exempt · CASPER, WY 82601

Financials

$2M$735K2023$3.6M$1.3M2024
Revenue Expenses · by fiscal year end
Financials of LUTHER CLASSICAL COLLEGE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$3,550,295$1,331,837$2,218,458$4,265,602$346,294$3,919,308
December 31, 2023990$1,954,653$735,392$1,219,261$1,765,613$64,763$1,700,850
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$3,447,180
Program service revenue
$2,475
Investment income
$83,339
Net gain from sales of assets
$6,638
Other revenue
$17,301

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$112,080
Other salaries and wages
$568,650
Salaries, compensation and benefits (total)
$817,080
Professional fundraising fees
$54,039
Accounting fees
$10,864
Occupancy
$33,434
Travel
$71,730
Program services (functional)
$750,200
Management and general (functional)
$183,642
Fundraising (functional)
$397,995

Balance sheet and other

Total assets, start of year
$1,765,613
Total assets, end of year
$4,265,602
Total liabilities, end of year
$346,294
Net assets, end of year
$3,919,308
Land, buildings and equipment
$2,182,375
Publicly traded securities
$711,705
Net assets without donor restrictions
$3,576,495
Net assets with donor restrictions
$342,813
Gross receipts
$4,023,657
Employees
15
Year formed
2020
State of legal domicile
WY

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.

NameTitleHours / weekCompensation
RYAN MACPHERSONACADEMIC DEA
Highest-paid employee
40$122,944
SAMUEL PREUSDIR. OF ADVA
Highest-paid employee
40$108,663
HAROLD RISTAUPRESIDENT
Officer
40$66,594
REBEKAH BENNICKCFO
Officer
40$45,486
JUSTIN BENSONREGENT
Trustee or director
1$0
PAUL CAINREGENT
Trustee or director
1$0
MICAH CHRISTENSENTREASURER
Trustee or director, Officer
1$0
LARRY HARRINGTONREGENT
Trustee or director
1$0
JOSHUA HAYESREGENT
Trustee or director
1$0
JOHN HILLREGENT
Trustee or director
1$0
CHRISTOPHER MARONDEVICE-CHAIR
Trustee or director, Officer
1$0
JON OLSONREGENT
Trustee or director
1$0
CHRISTIAN PREUSCHAIR
Trustee or director, Officer
1$0
ANDREW RICHARDSECRETARY
Trustee or director, Officer
1$0
REED SHOAFFREGENT
Trustee or director
1$0
3 more people on this return
NameTitleHours / weekCompensation
JEFFREY SNYDERREGENT
Trustee or director
1$0
TIM WOODREGENT
Trustee or director
1$0
SCOTT YENORREGENT
Trustee or director
1$0
990 for the year ended December 31, 2023: 14 people
NameTitleHours / weekCompensation
JUSTIN BENSONREGENT
Trustee or director
1$0
PAUL CAINREGENT
Trustee or director
1$0
MICAH CHRISTENSENTREASURER
Trustee or director, Officer
1$0
LARRY HARRINGTONREGENT
Trustee or director
1$0
JOSHUA HAYESREGENT
Trustee or director
1$0
JOHN HILLREGENT
Trustee or director
1$0
CHRISTOPHER MARONDEVICE-CHAIR
Trustee or director, Officer
1$0
ROBERT PAULREGENT
Trustee or director
1$0
CHRISTIAN PREUSCHAIR
Trustee or director, Officer
1$0
ANDREW RICHARDSECRETARY
Trustee or director, Officer
1$0
REED SHOAFFREGENT
Trustee or director
1$0
JEFFREY SNYDERREGENT
Trustee or director
1$0
TIM WOODREGENT
Trustee or director
1$0
HAROLD RISTAUPRESIDENT
Officer
40$0

Address and contacts

Address (IRS master file)
514 S BEECH ST, CASPER, WY 82601-3107
In care of
% CHRISTIAN PREUS
Principal officer (990 for 2024)
MICAH CHRISTENSEN, 2300 HICKORY STREET, CASPER, WY 82604
Signed the 990
JUSTIN BENSON, REGENT
Phone
(307) 216-5294
Return prepared by
DAVID C MOJA CPA

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.

990 for the year ended December 31, 2024

Program accomplishments

  • ESTABLISHING AN IDENTITY BY PREPARING FOR COURSES USING THE "GREAT BOOKS" OF THE PAST FOR THE CORE CURRICULUM, THE COLLEGE WILL OFFER LATIN, HISTORY, THEOLOGY, LITERATURE, LOGIC, RHETORIC, MUSIC, GEOMETRY, BIOLOGY, AND MATHEMATICS, ALL WITHIN A PURPOSEFULLY CHRISTIAN AND LUTHERAN FRAMEWORK.
    Expenses $750,200 · revenue $2,475

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
86-1430466
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
School
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2021
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B42)
Assets (IRS master file)
$4,265,602
Income (IRS master file)
$4,023,657

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$3,550,295$1,331,837$4,265,602XML
990December 2023$1,954,653$735,392$1,765,613XML
990December 2022$625,595$238,379$484,956IRS
990-EZDecember 2021–––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 86-1430466).

Questions about LUTHER CLASSICAL COLLEGE

What is the EIN of LUTHER CLASSICAL COLLEGE?
The employer identification number (EIN) of LUTHER CLASSICAL COLLEGE is 86-1430466.
Is LUTHER CLASSICAL COLLEGE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
Are donations to LUTHER CLASSICAL COLLEGE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LUTHER CLASSICAL COLLEGE 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 LUTHER CLASSICAL COLLEGE 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 LUTHER CLASSICAL COLLEGE 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 LUTHER CLASSICAL COLLEGE?
The 990 for the year ended December 31, 2024 names MICAH CHRISTENSEN.
Who are the officers and directors of LUTHER CLASSICAL COLLEGE?
The 990 for the year ended December 31, 2024 lists 18 people; 4 received compensation from the organization, the highest $122,944 (RYAN MACPHERSON, ACADEMIC DEA).
How much revenue does LUTHER CLASSICAL COLLEGE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $3,550,295, expenses of $1,331,837 and total assets of $4,265,602 at year end.

Other nonprofits in CASPER

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