Lutheran Youth Encounter Incorporated, Youth Encounter in Saint Paul, Minnesota (MN)

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Lutheran Youth Encounter Incorporated, Youth Encounter
Employer Identification Number (EIN)416078893
Name of OrganizationLutheran Youth Encounter Incorporated
Secondary NameYouth Encounter
Address3490 Lexington Ave N Ste 300, Saint Paul, MN 55126-8044
ActivitiesOther religious activities
SubsectionCharitable Organization
Ruling Date09/2012
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2014
Assets$100,000 to $499,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$150,763
Amount of Income$1,955,458
Form 990 Revenue Amount$1,915,201
National Taxonomy of Exempt Entities (NTEE)Religion-Related, Spiritual Development: Christian


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Amount of income in 2014: $1,955,458 (it was $2,270,258 in 2013)
Lutheran Youth Encounter Incorporated, Youth Encounter: 

 $1,955,458
Other organizations performing similar types of work: 

 $65,990

Assets in 2014: $150,763 (it was $180,096 in 2013)
This organization: 

 $150,763
Other organizations performing similar types of work: 

 $19,362

Expenses in 2013: $2,214,045
Lutheran Youth Encounter Incorporated, Youth Encounter: 

 $2,214,045
Other organizations performing similar types of work: 

 $61,884

Income to expenses ratio in 2013: 0.9
This organization: 

 0.9
Other organizations performing similar types of work: 

 0.9

Grants share in income in 2013: 19.9%
Lutheran Youth Encounter Incorporated, Youth Encounter: 

 19.9%
Other organizations performing similar types of work: 

 100.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?Yes
Is the organization required to complete Schedule B, Schedule of Contributors?Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?No
Did the organization report an amount for land, buildings, and equipment?Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?No
Did the organization report an amount for other assets that is 5% or more of its total assets?Yes
Did the organization report an amount for other liabilities?Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?Yes
Did the organization obtain separate, independent audited financial statements for the tax year?No
Was the organization included in consolidated, independent audited financial statements for the tax year?Yes
Is the organization a school described in section 170(b)(1)(A)(ii)?No
Did the organization maintain an office, employees, or agents outside of the United States?No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?No
Did the organization report more than $15,000 of gross income from gaming activities?No
Did the organization operate one or more hospital facilities?No
Did the organization attach a copy of its audited financial statements?No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?No
A family member of a current or former officer, director, trustee, or key employee?No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?No
Did the organization receive more than $25,000 in non-cash contributions?No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?No
Did the organization liquidate, terminate, or dissolve and cease operations?No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?No
Was the organization related to any tax-exempt or taxable entity?Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?Yes
Did the organization make any transfers to an exempt non-charitable related organization?No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?No
Statements Regarding Other IRS Filings and Tax Compliance
2009201120122013
The number reported in Box 3 of Form 10962923
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return3237
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$50,036
Total reportable compensation from related organizations$0
Total estimated amount of other compensation from the organization and related organizations$44,293
Total number of individuals who received more than $100,000 of reportable compensation from the organization0
Total number of independent contractors who received more than $100,000 of compensation from the organization0
Statement of Revenue
2009201120122013
Total revenue$3,082,013$2,552,798$2,249,082$2,225,536
Contributions, Gifts, Grants and Other Similar Amounts$541,716$503,159$427,961$441,801
Program Service Revenue$2,334,996$1,999,594$1,771,547$1,739,566
900099$1,744,847$1,486,840
900099$254,747$252,726
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,226$8$9$20
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$24,229$172$172$0
Gross rents (Real / Personal)$11,960 / $0$12,655 / $0$12,749 / $0$14,920 / $0
Less: rental expenses (Real / Personal)$-12,269 / $0$12,483 / $0$12,577 / $0$14,920 / $0
Rental income or (loss) (Real / Personal)$-309 / $0$172 / $0$172 / $0$0 / $0
Net gain/loss from sales of assets other than inventory$18,847$4,400$1,800$1,700
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $20,588$0 / $4,400$0 / $1,800$0 / $1,700
Less: cost or other basis and sales expenses (Securities / Other)$0 / $1,741$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $18,847$0 / $4,400$0 / $1,800$0 / $1,700
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$159,337$28,243$26,951$27,900
Gross sales of inventory, less returns and allowances$93,859$62,724$65,907$57,702
Less: cost of goods sold$-65,478$34,481$38,956$29,802
Miscellaneous Revenue$1,662$17,222$20,642$14,549
900099$17,222$14,549
All other revenue$0$0
Statement of Functional Expenses
2009201120122013
Total functional expenses$3,123,687$2,548,921$2,345,282$2,214,045
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$85,162$120,995$105,232$93,633
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$901,938$727,599$689,703$649,781
Pension plan accruals and contributions$0$0
Other employee benefits$38,223$25,827
Payroll taxes$54,413$50,599$47,848$44,080
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$10,820$18,389
Lobbying$0$0
Professional fundraising services$0$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$34,541$34,178
Office expenses$111,103$104,884
Information technology$0$0
Royalties$0$0
Occupancy$99,412$53,401
Travel$59,819$50,774
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$682,518$586,876
Interest$21,636$24,209
Payments to affiliates$0$0
Depreciation, depletion, and amortization$27,831$18,836
Insurance$24,314$21,253
Other expenses$309,192$274,977
Other expenses$112,697$76,641
Other expenses$94,047$60,465
Other expenses$20,701$60,118
Other expenses$2,874$15,723
Balance Sheet
2009201120122013
Total assets$351,439$263,812$200,321$180,096
Cash - non-interest-bearing$53,592$12,519
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$69,884$39,843
Accounts receivable, net$11,342$14,692
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$16,483$14,049
Prepaid expenses and deferred charges$19,203$13,544
Land, buildings, and equipment: cost or other basis$52,550$36,737
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$40,758$48,712
Total liabilities$753,010$657,674$693,691$661,975
Accounts payable and accrued expenses$82,601$133,246
Grants payable$0$0
Deferred revenue$250$3,600
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$622,938$574,823$538,927$505,512
Unsecured notes and loans payable to unrelated third parties$50,000$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$19,617
Total net assets or fund balances$-401,571$-393,862$-493,370$-481,879
Unrestricted net assets$-507,571$-513,036
Temporarily restricted net assets$113,709$31,157
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$12,670,235
Subtotal$12,670,235
Gifts, grants, contributions, and membership fees received$2,416,595
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$10,121,110
Gross receipts from activities that are not an unrelated trade or business under section 513$132,530
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$12,763,509
Public support$12,670,235
Subtotal$40,361
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$40,361
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$52,913
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Number of organizations performing similar types of work
Alaska123
Alabama839
Arkansas515
Arizona797
California6,530
Colorado1,017
Connecticut420
District of Columbia159
Delaware207
Florida4,469
Georgia2,559
Hawaii202
Iowa270
Idaho164
Illinois1,775
Indiana1,058
Kansas357
Kentucky558
Louisiana777
Massachusetts595
Maryland1,424
Maine90
Michigan1,190
Minnesota592
Missouri1,094
Mississippi537
Montana124
North Carolina2,056
North Dakota46
Nebraska158
New Hampshire96
New Jersey1,207
New Mexico278
Nevada356
New York2,346
Ohio1,480
Oklahoma880
Oregon520
Pennsylvania1,447
Rhode Island78
South Carolina902
South Dakota96
Tennessee1,250
Texas5,720
Utah152
Virginia1,293
Vermont41
Washington818
Wisconsin528
West Virginia178
Wyoming71
International78
Total50,517

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