Wisconsin Lutheran College, A001 in Milwaukee, Wisconsin (WI)

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Wisconsin Lutheran College, A001
Employer Identification Number (EIN)237179639
Name of OrganizationWisconsin Lutheran College
Secondary NameA001
Address8800 W Bluemound Rd, Milwaukee, WI 53226-4626
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date01/1966
DeductibilityContributions are deductible
FoundationChurch
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2013
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$105,884,135
Amount of Income$42,204,492
Form 990 Revenue Amount$41,152,335


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Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesYes
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)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?YesYes
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
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?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?NoNo
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?YesYes
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?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
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?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
20092010201120122013
The number reported in Box 3 of Form 109683112
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?YesYes
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 return900966
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?YesYesYesNoYes
Has it filed a Form 990-T for this year?NoYes
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?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
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$0
Gross receipts for public use of club facilities $0$0$0$0$0
Gross income from members or shareholders$0$0$0$0$0
Gross income from other sources$0$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$671,720$709,805
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$392,624$421,043
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization13
Statement of Revenue
20092010201120122013
Total revenue$27,762,730$30,640,868$35,165,724$35,814,487$41,152,335
Contributions, Gifts, Grants and Other Similar Amounts$9,057,212$9,410,467$11,867,827$7,630,531$7,548,007
Program Service Revenue$17,990,540$18,734,729$21,591,695$26,110,059$28,725,471
900099$21,290,193$23,576,345
Educational Support Services$4,819,866$5,149,126
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$1,062,148$960,875$628,869$1,132,059$1,032,464
Income from investment of tax-exempt bond proceeds$0$0$0$0$0
Royalties$0$0$0$0$0
Net rental loss$-273,256$-229,492$-136,862$30,127$-19,023
Gross rents (Real / Personal)$458,097 / $0$448,920 / $0$400,171 / $0$196,177 / $0$90,791 / $0
Less: rental expenses (Real / Personal)$731,353 / $0$678,412 / $0$537,033 / $0$166,050 / $0$109,814 / $0
Rental income or (loss) (Real / Personal)$-273,256 / $0$-229,492 / $0$-136,862 / $0$30,127 / $0$-19,023 / $0
Net gain/loss from sales of assets other than inventory$-1,151,683$648,240$329,746$-60,979$422,236
Gross amount from sales of assets other than inventory (Securities / Other)$4,150,000 / $10,623$10,818,517 / $1,524$2,134,822 / $3,207$1,419,659 / $0$1,308,735 / $1,042
Less: cost or other basis and sales expenses (Securities / Other)$5,312,306 / $0$10,171,801 / $0$1,808,283 / $0$1,480,638 / $0$887,541 / $0
Gain or (loss) (Securities / Other)$-1,162,306 / $10,623$646,716 / $1,524$326,539 / $3,207$-60,979 / $0$421,194 / $1,042
Net income/loss from fundraising events$-11,889$-4,530$-5,169$-1,673$-292
Gross income from fundraising events$20,285$17,797$45,971$25,393$27,870
Less: direct expenses$32,174$22,327$51,140$27,066$28,162
Net income/loss from gaming activities$0$0$0$0$0
Net income/loss from sales of inventory$344$4,432$2,366$6,117$12,274
Gross sales of inventory, less returns and allowances$1,562$15,279$3,358$6,392$38,914
Less: cost of goods sold$1,218$10,847$992$275$26,640
Miscellaneous Revenue$1,089,314$1,116,147$887,252$968,246$3,431,198
900099$968,246$2,175,000
900099$0$1,256,198
All other revenue$0$0
Statement of Functional Expenses
20092010201120122013
Total functional expenses$33,196,672$31,025,110$33,667,867$38,604,127$39,734,762
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$9,499,791$10,188,244
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$651,477$826,113$903,323$1,064,344$953,605
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$8,601,557$7,962,377$8,655,323$9,533,621$9,840,163
Pension plan accruals and contributions$179,736$597,687
Other employee benefits$2,074,661$2,146,849
Payroll taxes$634,067$607,969$659,095$725,539$758,705
Fees for services (non-employees)
Management$0$0
Legal$99,296$27,523
Accounting$65,138$54,574
Lobbying$0$0
Professional fundraising services$0$0$0$0$0
Investment management fees$79,964$84,333
Other$0$0
Advertising and promotion$446,396$251,242
Office expenses$1,389,797$1,292,390
Information technology$622,553$786,267
Royalties$0$0
Occupancy$1,746,551$1,796,885
Travel$613,199$757,937
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$173,155$107,272
Interest$1,483,129$1,484,082
Payments to affiliates$0$0
Depreciation, depletion, and amortization$2,716,619$2,778,090
Insurance$177,958$190,606
Other expenses$5,912,680$5,442,275
Other expenses$0$196,033
Balance Sheet
20092010201120122013
Total assets$107,537,539$106,114,358$107,283,444$105,494,891$105,884,135
Cash - non-interest-bearing$0$24,767
Savings and temporary cash investments$149,853$2,203,401
Pledges and grants receivable, net$2,082,053$1,581,492
Accounts receivable, net$944,795$1,007,569
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$16,944$12,532
Prepaid expenses and deferred charges$19,868$50,760
Land, buildings, and equipment: cost or other basis$76,657,960$75,045,334
Investments - publicly traded securities$7,357,268$8,198,802
Investments - other securities$11,220,169$10,819,929
Investments - program-related$0$0
Intangible assets$0$0
Other assets$7,045,981$6,939,549
Total liabilities$60,459,289$60,281,830$57,804,107$59,742,397$58,523,650
Accounts payable and accrued expenses$653,216$627,103
Grants payable$0$0
Deferred revenue$179,451$276,930
Tax-exempt bond liabilities$48,670,000$48,670,000$48,670,000$48,850,000$48,550,000
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$9,037,859$8,392,103$5,192,667$5,014,225$5,501,173
Unsecured notes and loans payable to unrelated third parties$0$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$5,045,505$3,568,444
Total net assets or fund balances$47,078,250$45,832,528$49,479,337$45,752,494$47,360,485
Unrestricted net assets$30,237,364$31,853,783
Temporarily restricted net assets$9,890,948$9,732,328
Permanently restricted net assets$5,624,182$5,774,374
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$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$41,231$0$4,123
Gross receipts or sales less returns and allowances$4,123$0$0
Cost of goods sold$0$0$0
Gross profit$4,123$0$4,123
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$8,776
Compensation of officers, directors, and trustees$0
Salaries and wages$2,383
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$6,393
Unrelated business taxable income$4,653
Unrelated business taxable income before net operating loss deduction$4,653
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$0
Specific deduction$0
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20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralWisconsin Evangelical Lutheran SynodN16w23377 Stone Ridge Dr, Waukesha, WI 53188-1108WI1966-01$0
SubordinateWisconsin Lutheran College, A0018800 W Bluemound Rd, Milwaukee, WI 53226-4626WI1966-01$42,204,492
SubordinateCalvary Academy Ministries Inc, N1305400 Bethlehem Rd, Mulberry, FL 33860-9024FL1966-01$929,828
SubordinateChrist The King Lutheran Church, 575625 N Us Highway 1, Palm Coast, FL 32164-3137FL1966-01$925,266
SubordinateCalvarey Academy Ministries Foundation Inc, A0285400 Bethlehem Rd, Mulberry, FL 33860-9024FL1966-01$486,827
SubordinateTruth In Love Ministry Corp, A055PO BOX 763, Meridian, ID 83680-0763ID1966-01$339,072
SubordinateNew Beginnings-A Home For Mothers, 5113PO BOX 56, Richfield, WI 53076-0056WI1966-01$217,851
SubordinateLiving Savior Lutheran Church, 51098050 W Coal Mine Ave, Littleton, CO 80123-4440CO1966-01$193,535
SubordinateArizona Lutheran Retirement Center, A0191928 W Orangewood Ave Apt 25, Phoenix, AZ 85021-7843AZ1966-01$123,750
SubordinateImmanuel Lutheran Church, 4617 The Treasure Box121 W Oak St, Tyler, MN 56178-1151MN1966-01$15,298
SubordinateSalem Lutheran Church7076 Sixel Rd, Sturgeon Bay, WI 54235WI1966-01$2,608
SubordinateLutheran Pioneers Inc, A011PO BOX 195, Watertown, WI 53094-0195WI1966-01$0
SubordinateMission To The Children Inc, X998PO BOX 42223, Tucson, AZ 85733-2223AZ1966-01$0
SubordinateAlpine Lutheran Church, 13762040 Tavern Rd, Alpine, CA 91901-3128CA1966-01$0
SubordinateAbiding Love Lutheran Church, 19962825 E 1st St, Loveland, CO 80537-6237CO1966-01$0
SubordinateAbiding Word Lutheran Church, 51558391 Burnley Ct, Hghlnds Ranch, CO 80126-2405CO1966-01$0
SubordinateAbiding Hope Lutheran Church, 1986777 Se 58th Ave, Ocala, FL 34471-3551FL1966-01$0
SubordinateAbiding Love Evangelical Lutheran Church, Abiding Love Preschool3205 Chiquita Blvd S, Cape Coral, FL 33914-4288FL1966-01$0
SubordinateAbiding Grace Lutheran Church, 01595500 Highway 212, Covington, GA 30016-4414GA1966-01$0
SubordinateAbiding Peace Lutheran Church, 80189n976 Randall Rd, Elgin, IL 60123-6709IL1966-01$0
Number of affiliated organizations
Alaska8
Alabama3
Arkansas6
Arizona59
California47
Colorado25
Connecticut2
Delaware1
Florida45
Georgia9
Hawaii1
Iowa12
Idaho5
Illinois40
Indiana12
Kansas7
Kentucky4
Louisiana6
Massachusetts2
Maryland4
Maine1
Michigan137
Minnesota160
Missouri10
Mississippi1
Montana10
North Carolina8
North Dakota12
Nebraska36
New Hampshire1
New Jersey3
New Mexico7
Nevada9
New York6
Ohio19
Oklahoma3
Oregon7
Pennsylvania4
South Carolina6
South Dakota51
Tennessee11
Texas40
Utah2
Virginia10
Vermont1
Washington27
Wisconsin456
Wyoming6
Total1,342

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