Normandale Lutheran Church Foundation

Nonprofit profile at a glance

EIN
237401535
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Edina, MN, USA
Phone
9529291697
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$101,922
Expenses
$124,835
Assets
$2,713,565
Liabilities
$471,978

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • LOWELL STORTZ (PRESIDENT)
  • LYNNE BILLINGS (VICE PRESIDENT)

Highest reported compensation

  • PASTOR PAUL PETTERSEN (LEAD PASTOR/ EX-OFFICIO): $156,216 total reported compensation
  • BRENT MALCOLM (SECRETARY & TREASURER): $96,885 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Normandale lutheran church foundation supports normandale lutheran church, a community of believers, as it boldly proclaims the gospel of jesus christ as lord and savior, affirms that the trinity of father son and holy spirit is fundamental to our faith, and follows where the holy spirit leads us through worship, education and ministry. Our vision is achieved through providing funds to launch new ministries that proclaim the gospel of jesus christ, protect the core ministries of normandale lutheran church, and support ministries as they move toward sustainability.

What it reported doing in 2024

In 2024, the foundation made grants in support of normandale lutheran church, community emergency services, normandale center for healing & wholeness, and augsburg college.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 83
  • Accountability: 64
  • Sustainability: 37
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: $59.01 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 93.8%; rating input score 94; 54th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -22.5%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 21.74; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 44.9%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 8.9% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 44th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 86.1% of spending went to programs
  • Governance: 10 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $156K · 12 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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 — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.