Nonprofit · EIN 88-1810650
LUTHER HOUSE OF STUDY
Tax-exempt · SIOUX FALLS, SD 57105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $983,586 | $778,809 | $204,777 | $1,825,904 | $223,842 | $1,602,062 |
| December 31, 2024 | 990 | $1,636,096 | $847,098 | $788,998 | $1,357,882 | $8,327 | $1,349,555 |
| December 31, 2023 | 990 | $1,058,310 | $901,979 | $156,331 | $574,042 | $18,523 | $555,519 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $937,794
- Program service revenue
- $600
- Investment income
- $45,192
- Net gain from sales of assets
- $10,046
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $10,050
- Compensation of officers, directors and key employees
- $258,867
- Other salaries and wages
- $102,373
- Salaries, compensation and benefits (total)
- $436,106
- Professional fundraising fees
- $0
- Travel
- $31,192
- Depreciation
- $800
- Program services (functional)
- $663,978
- Management and general (functional)
- $101,734
- Fundraising (functional)
- $13,097
Balance sheet and other
- Total assets, start of year
- $1,357,882
- Total assets, end of year
- $1,825,904
- Total liabilities, end of year
- $223,842
- Net assets, end of year
- $1,602,062
- Publicly traded securities
- $574,173
- Gross receipts
- $983,586
- Employees
- 4
- Volunteers
- 3
- Year formed
- 2022
- State of legal domicile
- SD
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 | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CROGHAN | SECRETARY/CHIEF ACADEMIC OFFICER Trustee or director, Officer | 40 | $54,664 | $74,770 |
| SARAH STENSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $69,664 | $59,770 |
| RYAN GAGE | PRESIDENT & TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| MIRIAM BROIN | VICE PRESIDENT Trustee or director, Officer | 0.1 | $0 | $0 |
| ROBERT O'CONNOR | DIRECTOR Trustee or director, Officer | 0.1 | $0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CROGHAN | SECRETARY/CHIEF ACADEMIC OFFICER Trustee or director, Officer | 40 | $62,007 | $63,657 |
| SARAH STENSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $66,503 | $59,160 |
| RYAN GAGE | CHAIR & TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| MIRIAM BROIN | VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 |
| ROBERT O'CONNOR | DIRECTOR Trustee or director, Officer | 0.1 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER CROGHAN | SECRETARY/CHIEF ACADEMIC OFFICER Trustee or director, Officer | 40 | $64,145 | $33,599 |
| SARAH STENSON | CHIEF EXECUTIVE OFFICER Officer | 40 | $71,526 | $23,599 |
| RYAN GAGE | CHAIR & TREASURER Trustee or director, Officer | 0.1 | $0 | $0 |
| MIRIAM BROIN | VICE CHAIR Trustee or director, Officer | 0.1 | $0 | $0 |
| ROBERT O'CONNOR | DIRECTOR (BEG MAY) Trustee or director, Officer | 0.1 | $0 | $0 |
| JESSE FONKERT | DIRECTOR (BEG MAY) Trustee or director, Officer | 0.1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2100 S SUMMIT AVE, SIOUX FALLS, SD 57105-2729
- In care of
- % SARAH STENSON
- Principal officer (990 for 2025)
- SARAH STENSON, 2100 S SUMMIT AVE, SIOUX FALLS, SD 571052729
- Signed the 990
- SARAH STENSON, CEO
- Phone
- (605) 366-5408
- Website
- WWW.LUTHERHOUSEOFSTUDY.ORG
- Return prepared by
- EIDE BAILLY LLP
Mission
GROUNDED IN LUTHERAN THEOLOGY, WE STRENGTHEN LUTHERAN LEADERSHIP AND MINISTRIES FOR THE PROCLAMATION OF THE GOSPEL.
Program accomplishments
- LUTHER HOUSE OF STUDY PROVIDED GRADUATE-LEVEL THEOLOGICAL EDUCATION, LEADERSHIP FORMATION, AND FREE THEOLOGICAL RESOURCES TO STUDENTS, CLERGY, AND THE PUBLIC. DURING THE YEAR, THE ORGANIZATION SERVED MORE THAN 80 STUDENTS IN ITS M.DIV. AND CERTIFICATE PROGRAMS FROM 30 STATES AND 12 COUNTRIES, WITH 30 ADDITIONAL AUDITORS PARTICIPATING IN COURSEWORK. THE ORGANIZATION COMPLETED AND MADE FREELY AVAILABLE A FULL TWO-YEAR ONLINE CONFIRMATION CURRICULUM.LHOS EXPANDED PUBLIC ACCESS TO THEOLOGICAL EDUCATION THROUGH DIGITAL PUBLICATIONS, VIDEO, PODCASTING, AND SOCIAL MEDIA. THE WEBSITE RECEIVED APPROXIMATELY 21,200 USERS AND 96,900 PAGEVIEWS. EDUCATIONAL VIDEOS GENERATED APPROXIMATELY 22,677 VIEWS, AND THE ORGANIZATION PUBLISHED 55 PODCAST EPISODES GENERATING APPROXIMATELY 34,500 DOWNLOADS. FACEBOOK CONTENT GENERATED APPROXIMATELY 238,100 VIEWS DURING THE YEAR.Expenses $663,978 · grants $10,050 · revenue $600
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
- 88-1810650
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $1,825,904
- Income (IRS master file)
- $983,586
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $983,586 | $778,809 | $1,825,904 | XML |
| 990 | December 2024 | $1,636,096 | $847,098 | $1,357,882 | XML |
| 990 | December 2023 | $1,058,310 | $901,979 | $574,042 | XML |
| 990 | December 2022 | $825,925 | $451,256 | $381,427 | 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 88-1810650).
Questions about LUTHER HOUSE OF STUDY
- What is the EIN of LUTHER HOUSE OF STUDY?
- The employer identification number (EIN) of LUTHER HOUSE OF STUDY is 88-1810650.
- Is LUTHER HOUSE OF STUDY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to LUTHER HOUSE OF STUDY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUTHER HOUSE OF STUDY 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 HOUSE OF STUDY 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 LUTHER HOUSE OF STUDY 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 LUTHER HOUSE OF STUDY?
- The 990 for the year ended December 31, 2025 names SARAH STENSON.
- Who are the officers and directors of LUTHER HOUSE OF STUDY?
- The 990 for the year ended December 31, 2025 lists 5 people; 2 received compensation from the organization, the highest $54,664 (CHRISTOPHER CROGHAN, SECRETARY/CHIEF ACADEMIC OFFICER).
- How much revenue does LUTHER HOUSE OF STUDY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $983,586, expenses of $778,809 and total assets of $1,825,904 at year end.
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