United Lutheran Seminary
Legal name: United Lutheran Seminary Endowment Foundation
Nonprofit profile at a glance
- EIN
- 208096718
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Gettysburg, PA, USA
- Phone
- 7173383022
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Single Organization Support
- Affiliation
- Christianity
Reported finances
- Revenue
- $15,309,794
- Expenses
- $4,892,690
- Assets
- $82,253,068
- Liabilities
- $53,814
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- THE REV DR ROBERT G ERWIN (PRESIDENT)
- CONOR BROOKS (VICE PRESIDENT)
Highest reported compensation
- THE REV DR ROBERT G ERWIN (PRESIDENT): $289,480 total reported compensation
- BRANDEE CARRIGAN (CFO): $161,386 total reported compensation
- CONOR BROOKS (VICE PRESIDENT): $128,208 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
United Lutheran Seminary (ULS) is witness to and participates in the work of God in the world through spiritual leadership, public advocacy, impactful worship, and care of neighbor. United Lutheran Seminary builds and sustains an affirming and diverse learning community of faithful, well-educated leaders skilled at guiding grace-filled encounters. Deeply rooted in the history of Lutheranism within Christianity, we are witness to and participate in the work of God in the world through spiritual leadership, public advocacy, impactful worship, and care of neighbor. Our Core Values. ULS currently offers 6 degree and 4 certificate programs, in addition to audit and non-degree opportunities. Our Kindling Faith initiative connects alumni, congregational members and friends of the seminary with enrichment events, conferences, presentations and seminars. Our calendar of events features those...
What it reported doing in 2024
The organization holds title to, invests, manages, and grows funds that are donated to the endowment fund of the united lutheran seminary.
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 96% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and the filing reports few safeguards for money sent abroad.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 60
- Accountability: 80
- Sustainability: 93
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 100%; rating input score 100
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 68%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 16.81; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
- Officer compensation ratio: 2.8%; rating input score 70; 70th percentile among comparable filings
Growth
- Program expense growth: 12.4% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 12.4% per year; rating input score 100; 81st percentile among comparable filings
- Asset growth: 10.6% per year; rating input score 100; 67th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 100% of revenue deployed · 100% of spending went to programs
- Governance: 8 of 9 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $4.9M in reported program spending
- Leadership: top reported pay $289K · 12 people listed · 0 of 6 pay-setting controls reported
- Consistency: 18 of 18 current checks pass
- Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 5 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.