Lutherans in Africa

Nonprofit profile at a glance

EIN
383814856
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Naperville, IL, USA
Phone
4408452230
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,132,261
Expenses
$342,221
Assets
$2,192,934
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Highest reported compensation

  • REV JAMES E MAY Jr (DIRECTOR): $100,100 total reported compensation
  • GREGORY SCHULZ (ACADEMINC DEAN): $60,000 total reported compensation
  • PAUL ARNDT (DIRECTOR OF DEVELOPMENT): $35,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To help and preserve the legacy of our faith unto generations to come by teaching in africa to respond with biblical answers, not human philosophy.

What it reported doing in 2025

The unique starting point of lutheran doctrine is to always ask, what does the bible say? Therefore, the mission of lutherans in africa (lia) is to train lutheran teachers in africa to respond with biblical answers not human philosophy. We do this by providing educational seminars and workshops for current clergy and church staff, and by the dissemination of key doctrinal resources, including their translation into african languages where needed. It is in this way, lia believes we can help preserve the legacy of our faith unto the generations to come.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 90
  • Accountability: 21
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 30.8%; rating input score 31
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 69.8%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 6.41; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 60%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 7.1% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 11.9% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 30.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $342K in reported program spending
  • Leadership: top reported pay $100K · 9 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 12 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.