Texas Lutheran University

Nonprofit profile at a glance

EIN
741109748
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Seguin, TX, USA
Phone
8303728016
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$70,078,948
Expenses
$72,831,236
Assets
$171,898,787
Liabilities
$35,142,373

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

Leadership & pay

46 people listed

Executive titles in this filing

  • DR DEBORA COTTRELL (PRESIDENT)

Highest reported compensation

  • DR DEBORA COTTRELL (PRESIDENT): $299,443 total reported compensation
  • EDIE RICHARDSON (VP FOR FINANCE & CFO): $180,421 total reported compensation
  • DR SARAH FERGUSON (VP FOR ACADEMIC AFFAIRS): $178,810 total reported compensation

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

Overview

Mission

As a community of faith and learning, Texas Lutheran University empowers a diverse student body through an education centered on the liberal arts and professional programs. In pursuit of a more just world, TLU is committed to academic excellence, servant leadership, and career development. Community:** In service to our students, we are committed to providing a supportive and inclusive environment that emphasizes the respect of all of its members. Through our leadership and service, we seek to support justice and promote the common good. Faith:** In service to our students we are committed to operating at the intersection of faith and learning, which invites exploration and discovery through spiritual and educational growth, creating bold leaders who pursue lives of purpose and meaning. Our mission and values lead us to a vision for the future.

What it reported doing in 2024

Instruction (which includes all expenses for teaching) and academic support (which includes activities that support teaching). Tlu is an independent institution of the liberal arts, sciences, and professional studies with a diverse student body of approximately 1,400 students. Tlu also offers a master's degree in accounting, a master's degree in athletic training, a master's degree in business administration, a master's degree in education, a master of science in business analytics, a master of science in data science, an accelerated bachelor's of science in nursing, a master of science in nursing (direct-entry), and a doctor of education. Classes average fewer than 20 students. Approximately 95% of tlu students receive financial assistance.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 58% for direct work, and 42% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 76
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.1%; rating input score 93
  • Program expense ratio: 84.3%; rating input score 84
  • Fundraising efficiency: $6.63 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th 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: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.9%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 2.36; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 3.1% per year; rating input score 100; 22nd percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 12th percentile among comparable filings

Details

  • What they do: 8 programs and campaigns described on the official site
  • Where the money goes: 93.1% of revenue deployed · 84.3% of spending went to programs
  • Governance: 31 of 31 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $61.4M in reported program spending
  • Leadership: top reported pay $299K · 46 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.8M reported
  • Consistency: 39 of 39 current checks pass
  • Schedules: 12 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Operating margin scored 14/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.