2026-03-24T14:04:56-05:00 2025-12-31 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2025-01-01 881810650 LUTHER HOUSE OF STUDY LUTH 6053665408 2100 S SUMMIT AVE SIOUX FALLS SD 571052729 SARAH STENSON CEO 6053665408 2026-03-24 1 LAURIE HANSON CPA P00851848 6053391999 2026-03-23 2025 2025-03-06 01:10:19Z SARAH STENSON 2100 S SUMMIT AVE SIOUX FALLS SD 571052729 983586 0 X WWW.LUTHERHOUSEOFSTUDY.ORG X 2022 SD STRENGTHENING LUTHERAN LEADERSHIP AND MINISTRIES. 4 3 4 3 0 0 1614153 937794 600 600 21343 45192 0 0 1636096 983586 10135 10050 0 0 417623 436106 0 0 13097 419340 332653 847098 778809 788998 204777 1357882 1825904 8327 223842 1349555 1602062 X GROUNDED IN LUTHERAN THEOLOGY, WE STRENGTHEN LUTHERAN LEADERSHIP AND MINISTRIES FOR THE PROCLAMATION OF THE GOSPEL. 0 0 663978 10050 600 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. 663978 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 11 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 0 0 CA X SARAH STENSON 6042744808 2100 S SUMMIT AVE SIOUX FALLS SD 571052729 RYAN GAGE PRESIDENT & TREASURER 0.10 X X 0 0 0 MIRIAM BROIN VICE PRESIDENT 0.10 X X 0 0 0 CHRISTOPHER CROGHAN SECRETARY/CHIEF ACADEMIC OFFICER 40.00 X X 54664 0 74770 ROBERT O'CONNOR DIRECTOR 0.10 X X 0 0 0 SARAH STENSON CHIEF EXECUTIVE OFFICER 40.00 X 69664 0 59770 124328 0 134540 0 0 0 0 0 937794 937794 COURSE WORK INCOME 900099 600 600 600 35146 35146 10046 0 10046 10046 10046 983586 600 0 45192 10050 10050 258867 213565 32358 12944 63150 63150 102373 102373 3728 3728 3902 3902 4086 3543 390 153 3119 3119 61699 61699 20404 20404 5899 5899 1726 1726 31192 31192 800 800 4168 4168 PROGRAM CONTENT 191776 191776 TEACHING 9000 9000 HOSPITALITY 2870 2870 778809 663978 101734 13097 549626 305798 300000 942703 2623 2030 503633 574173 2000 1200 1357882 1825904 8327 223842 8327 223842 X 0 0 0 0 1349555 1602062 1349555 1602062 1357882 1825904 204777 47730 0 X 0 0 0 X 823102 1049382 1614153 937794 4424431 823102 1049382 1614153 937794 4424431 4424431 1032 7230 15074 35146 58482 4482913 2013 X SCHEDULE A PART II THE 2022 COLUMN IS FOR THE INITIAL, SHORT YEAR OF THE ORGANIZATION. THIS COLUMN REPRESENTS THE PERIOD APRIL 13, 2022 THROUGH DECEMBER 31, 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 NORTH AMERICAN BAPTIST SEMINARY DBA KAIROS UNIVERSITY 2100 SOUTH SUMMIT AVENUE SIOUX FALLS SD 57105 460237098 501(C)(3) 10050 0 SCHOLARSHIPS FOR INTERNATIONAL SEMINARY STUDENTS 1 0 PART I, LINE 2: SCHOLARSHIPS ARE PROVIDED TO KAIROS UNIVERSITY FOR NON UNITED STATES STUDENTS WHO HAVE SUCCESSFULLY COMPLETED A SPECIFIC COURSE AND ARE STUDYING IN THE LUTHER HOUSE OF STUDY CURRICULUM. KAIROS UNIVERSITY DETERMINES WHICH STUDENTS MEET THIS CRITERIA AND THEN INVOICES LUTHER HOUSE OF STUDY ON A MONTHLY BASIS FOR THOSE STUDENTS. MAXWELL STENSON INDEPENDENT CONTRACTOR 63150 ONLINE LEARNING DESIGN, WEBSITE WORK, MARKETING/COMMUNICATIONS 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES ABLE TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE CEO REVIEWS THE 990 AND PROVIDES A COPY TO THE BOARD FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL DIRECTORS WILL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AT THE EARLIEST PRACTICAL TIME. NO DIRECTOR WILL VOTE ON ANY MATTER, UNDER CONSIDERATION AT A BOARD OR COMMITTEE MEETING, IN WHICH SUCH DIRECTOR HAS A CONFLICT OF INTEREST, AND MAY SPEAK ON THE MATTER ONLY WITH THE PERMISSION OF THE CHAIR OF THE BOARD. THE MINUTES OF SUCH MEETING WILL REFLECT THAT A DISCLOSURE WAS MADE AND THAT THE DIRECTOR, HAVING A CONFLICT OF INTEREST, ABSTAINED FROM VOTING. THE MINUTES OF MEETINGS AT WHICH SUCH VOTES ARE TAKEN WILL RECORD SUCH DISCLOSURE, ABSTENTION, AND RATIONALE FOR APPROVAL. ANY DIRECTOR WHO IS UNCERTAIN WHETHER A CONFLICT OF INTEREST MAY EXIST IN ANY MATTER MAY REQUEST THE BOARD TO RESOLVE THE QUESTION BY A MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 15A BECAUSE ALL CURRENT FULL-TIME LUTHER HOUSE OF STUDY EMPLOYEES ARE ORDAINED, THE STANDARD OF ROSTERED MINISTER GUIDELINES WAS USED TO HELP DETERMINE COMPENSATION AND BENEFITS. USE OF THIS STANDARD AND COMPENSATION LEVELS WERE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 IT IS MADE AVALIABLE UPON REQUEST.