Nonprofit · EIN 93-4271774
LUTHERAN CONGREGATIONAL SUPPORT NETWORK
Tax-exempt · SIOUX FALLS, SD 57105
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,659 | $43,054 | -$41,395 | $104,815 | $393 | $104,422 |
| December 31, 2024 | 990 | $240,526 | $99,709 | $140,817 | $148,662 | $2,845 | $145,817 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,600
- Program service revenue
- $0
- Investment income
- $59
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $512
- Accounting fees
- $9,300
- Travel
- $1,836
- Depreciation
- $750
- Program services (functional)
- $33,242
- Management and general (functional)
- $9,812
Balance sheet and other
- Total assets, start of year
- $148,662
- Total assets, end of year
- $104,815
- Total liabilities, end of year
- $393
- Net assets, end of year
- $104,422
- Gross receipts
- $1,659
- Employees
- 0
- Volunteers
- 4
- Year formed
- 2023
- 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 |
|---|---|---|---|
| JAMES MOORE | PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| THOMAS FITZ | TREASURER Trustee or director, Officer | 0.1 | $0 |
| SARAH STENSON | SECRETARY Trustee or director, Officer | 0.1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES MOORE | PRESIDENT Trustee or director, Officer | 0.1 | $0 |
| THOMAS FITZ | TREASURER Trustee or director, Officer | 0.1 | $0 |
| SARAH STENSON | SECRETARY Trustee or director, Officer | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 2100 S SUMMIT AVE, SIOUX FALLS, SD 57105-2729
- Mailing address (990-N for 2023)
- 2100 South Summit Avenue, Sioux Falls SD 57105
- Principal officer (990 for 2025)
- SARAH STENSON, 2100 SOUTH SUMMIT AVE, SIOUX FALLS, SD 57105
- Principal officer (990-N for 2023)
- Sarah Stenson, 2100 South Summit Avenue, Sioux Falls SD 57105
- Signed the 990
- SARAH STENSON, SECRETARY
- Phone
- (605) 274-4808
- Return prepared by
- EIDE BAILLY LLP
Mission
NONE.
Program accomplishments
- LUTHERAN CONGREGATIONAL SUPPORT NETWORK ADVANCES ITS EXEMPT RELIGIOUS PURPOSE BY PROVIDING FREE EDUCATIONAL RESOURCES, ANALYSIS, AND DIGITAL MEDIA TO INFORM CONGREGATIONS ABOUT GOVERNANCE ISSUES IMPACTING AUTONOMY WITHIN THE ELCA. DURING THE YEAR, LCSN PUBLISHED A SERIES OF EDUCATIONAL VIDEOS AND RESOURCES ON ITS WEBSITE AND SOCIAL MEDIA, INCLUDING IN-DEPTH ANALYSES OF CHANGES IN ELCA GOVERNING DOCUMENTS AND THEIR IMPLICATIONS FOR LOCAL CONGREGATIONS. THE ORGANIZATION'S WEBSITE RECEIVED 25,300 PAGEVIEWS AND 8,300 UNIQUE USERS DURING THE TAX YEAR. VIDEO CONTENT ON THE LCSN YOUTUBE CHANNEL WAS VIEWED 34,390 TIMES, AND ITS FACEBOOK PAGE HAD 25,700 VISITS WITH 4,000 CONTENT INTERACTIONS. THESE DIGITAL OUTREACH EFFORTS MADE CRITICAL EDUCATIONAL AND SUPPORT CONTENT WIDELY AVAILABLE AT NO COST TO CONGREGATIONS, PASTORS, AND LAY LEADERS.Expenses $33,242
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 93-4271774
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Religion-related (X02)
- Assets (IRS master file)
- $104,815
- Income (IRS master file)
- $1,659
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,659 | $43,054 | $104,815 | XML |
| 990 | December 2024 | $240,526 | $99,709 | $148,662 | XML |
| 990-N for 2023 Officer: Sarah Stenson | December 31, 2023 | ≤ $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 93-4271774).
Questions about LUTHERAN CONGREGATIONAL SUPPORT NETWORK
- What is the EIN of LUTHERAN CONGREGATIONAL SUPPORT NETWORK?
- The employer identification number (EIN) of LUTHERAN CONGREGATIONAL SUPPORT NETWORK is 93-4271774.
- Is LUTHERAN CONGREGATIONAL SUPPORT NETWORK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to LUTHERAN CONGREGATIONAL SUPPORT NETWORK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LUTHERAN CONGREGATIONAL SUPPORT NETWORK file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LUTHERAN CONGREGATIONAL SUPPORT NETWORK 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 LUTHERAN CONGREGATIONAL SUPPORT NETWORK 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 LUTHERAN CONGREGATIONAL SUPPORT NETWORK?
- The 990 for the year ended December 31, 2025 names SARAH STENSON.
- Who are the officers and directors of LUTHERAN CONGREGATIONAL SUPPORT NETWORK?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LUTHERAN CONGREGATIONAL SUPPORT NETWORK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,659, expenses of $43,054 and total assets of $104,815 at year end.
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