2020-06-03T11:03:32-05:00 2019-12-31 381998967 CARABELL LESLIE & CO 83 MACOMB PLACE MT CLEMENS MI 48043 990 2019-01-01 383106702 LUTHERAN HERITAGE FOUNDATION LUTH 8005540723 51474 ROMEO PLANK RD MACOMB MI 48042 MATTHEW HEISE EXECUTIVE DIRECTOR 8005540723 2020-05-21 true JOSEPH R CARABELL CPA P00006461 5864656285 2020-05-21 108.203.135.153 2020-06-03 11:03:32 CD P 7F92D5C099E86FFFE2DD387807135DC6ACFF94EF 0AE48616805C43D4CE17098DE31A23141429BB57 2019 2020-09-23 17:36:50Z MATTHEW HEISE 51474 ROMEO PLANK RD MACOMB MI 48042 2806444 false X WWW.LHFMISSIONS.ORG X 1992 MI TO TRANSLATE, PUBLISH, DISTRIBUTE, AND INTRODUCE HISTORIC LUTHERAN BOOKS AND MATERIALS PRIMARILY USED IN THE TRAINING OF PASTORS, TEACHERS, AND LAY LEADERS. 15 15 15 100 0 2321063 2513076 0 51343 94641 24295 20409 2396701 2628126 0 0 731865 853319 0 431487 1763999 1643880 2495864 2497199 -99163 130927 5668922 5950655 13473 40442 5655449 5910213 X TO TRANSLATE, PUBLISH, DISTRIBUTE, AND INTRODUCE HISTORIC LUTHERAN BOOKS AND MATERIALS PRIMARILY USED IN THE TRAINING OF PASTORS, TEACHERS, AND LAY LEADERS. false false 1190500 THE LUTHERAN HERITAGE FOUNDATION (LHF) FULFILLS THE GREAT COMMISSION FOUND IN THE BOOK OF MATTHEW BY TRANSLATING, PUBLISHING, DISTRIBUTING, AND INTRODUCING LUTHERAN RESOURCES THAT ARE BIBLE-BASED, CHRIST-CENTERED, AND REFORMATION-DRIVEN SO THAT THE CHURCH MAY INCREASE. IN ORDER TO CARRY OUT THIS WORK THE LHF UTILIZES INDIVIDUALS WORLDWIDE WHO SERVE AS TRANSLATORS, REVIEWERS, EDITORS, GENERAL LINGUISTS, AND THEOLOGICAL SPECIALISTS IN ORDER TO PROVIDE THE MOST ACCURATE TRANSLATIONS POSSIBLE. SINCE INCEPTION IN 1992 THE LHF HAS PUBLISHED 1092 TITLES IN 113 DIFFERENT LANGUAGES. DURING 2019 OVER 83 TITLES WERE PRINTED IN 41 LANGUAGES AMOUNTING TO OVER 306,000 BOOKS/PAMPHLETS INCLUDING FIRST TIME PUBLICATIONS IN THE AKAN FANTE, BATAK, BIMOBA, EWE, HADIYYA, KAREN (WESTERN PWO), LAWA, AND SWEDISH LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN OROMO, SENA, AND SWEDISH LANGUAGES. THIS VOLUME WAS ALSO REPRINTED IN FINNISH (2ND EDITION), AND KUSAAL (1ST EDITION 2ND PRINTING). THE ENCHIRIDION WAS ALSO PRINTED IN THE AMHARIC, BAHASA INDONESIA, BIMOBA, KAREN (WESTERN PWO), NUER, OROMO, AND SHAN LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN BATAK, KAZAKH, LAWA, AND YALA AND REPRINTED IN BAHASA INDONESIA (4TH EDITION), KHMER (5TH EDITION), LAO (1ST EDITION 3RD PRINTING), THAI (2ND EDITION 7TH PRINTING), AND VIETNAMESE (4TH EDITION 2ND PRINTING). BIBLE STORIES IN PICTURES WAS PRINTED FOR THE FIRST TIME IN AKHA AND VIETNAMESE (OLD TESTAMENT) AND ALSO REPRINTED IN LAO AND THAI. THE JESUS NEVER FAILS EVANGELISM BOOKLET WRITTEN BY LHF FOUNDER, DR. ROBERT RAHN, WAS PRINTED OR REPRINTED IN ACHOLI, AKAN FANTE, AKAN TWI, AMHARIC, BAHASA INDONESIA, BIMOBA, ENGLISH, EWE, FARSI (WESTERN), GEORGIAN, HADIYYA, KHMER, KONKOMBA, KUSAAL, OROMO, AND VIETNAMESE WITH MANY ADDITIONAL TRANSLATIONS NOW UNDERWAY. PORTIONS OF THE BOOK OF CONCORD, BIBLE COMMENTARY, AND DEVOTIONAL MATERIALS WERE ALSO PUBLISHED IN A VARIETY OF LANGUAGES. THE PUBLISHED RESOURCES ARE DISTRIBUTED THROUGH MISSIONARIES, CHURCHES, AND INDIVIDUALS WORLDWIDE WITH INCREASING REQUESTS FROM WITHIN THE UNITED STATES FOR CAMPUS MINISTRY, MISSION TRIP, OR EVANGELISM OUTREACH PURPOSES. IN ORDER TO ENSURE THAT THE RESOURCES ARE UNDERSTOOD AND USED EFFECTIVELY THE LHF CONDUCTS INTRODUCTORY WORKSHOPS AND TRAINING SEMINARS FOR PASTORS, CHURCH LEADERS, WOMEN, AND OR CHILDREN DEPENDING UPON THE CONTENT OF THE VOLUME. THE LHF IS BLESSED TO HAVE A ROBUST GROUP OF VOLUNTEERS THAT ASSIST WITH MAILINGS AND OTHER PROJECTS ON A REGULAR BASIS. FOR MORE INFORMATION ON CURRENT PROJECTS, A COMPLETE LISTING OF PUBLISHED RESOURCES, OR TO LEARN HOW YOU CAN SUPPORT THIS IMPORTANT WORK PLEASE VISIT WWW.LHFMISSIONS.ORG. SOLI DEO GLORIA N/A N/A 431718 EMPLOYEE COMPENSATION AND FOUNDATION OVERHEAD THAT IS ALLOCATED TO PROGRAM SERVICES. 431718 1622218 true true false false false false false false false true true false false true false true true false false false true false false false false false false false false false false false false false false true false false true false false false false false false false false true 9 0 true 15 true false false false false false false false false false false false false X 15 15 true false false false false false false true true false false true true true true true true true false false X X ASSISTANT EXECUTIVE DIRECTOR 8005540723 51474 ROMEO PLANK RD MACOMB MI 48042 MATTHEW HEISE EXECUTIVE DI 40.00 X 90761 0 21247 JEFF RAHN ASSIST EXECU 40.00 X 67669 0 22965 MARK ANGOTT BOARD MEMBER 1.00 X 0 0 0 DAVID BERGER BOARD MEMBER 1.00 X 0 0 0 ARMAND BOEHME BOARD MEMBER 1.00 X 0 0 0 KARL BOLLHAGEN SECOND V.P. 3.00 X 0 0 0 DAVID EBERHARD SECRETARY 3.00 X 0 0 0 BRAD FLAAEN THIRD V.P. 3.00 X 0 0 0 JOHN GUTZ BOARD MEMBER 1.00 X 0 0 0 HENRY HAJDAS TREASURER 3.00 X 0 0 0 RICHARD HALLGREN PRESIDENT 3.00 X 0 0 0 RENNIE KAUFMANN BOARD MEMBER 1.00 X 0 0 0 RICHARD NUFFER FIRST V.P. 3.00 X 0 0 0 WALTER OTTEN CHAIRMAN 1.00 X 0 0 0 LLOYD WITTENMYER BOARD MEMBER 1.00 X 0 0 0 ZEREHAIMANOT YOHANNES BOARD MEMBER 1.00 X 0 0 0 PHILIP YOUNG BOARD MEMBER 1.00 X 0 0 0 158430 44212 false false false 2513076 30196 2513076 87520 87520 9600 9600 9600 9600 185439 178318 7121 7121 7121 EXCESS LIFE INSURANCE 8754 8754 OTHER INCOME 2055 2055 10809 2628126 115050 158430 65749 50697 41984 495690 205673 158369 131648 46988 19970 13157 13861 131022 55602 36737 38683 21189 4831 13179 3179 112148 46471 6711 58966 52858 12253 29793 10812 11652 2701 6568 2383 TRANSLATION EXPENSE 1190500 1190500 PURCHASED SERVICES 132338 9258 48865 74215 MISCELLANEOUS 40635 27466 13169 SUPPLIES 33772 220 19497 14055 69977 8990 32455 28532 2497199 1622218 443494 431487 568490 834791 867615 92222 166052 45885 34319 24875 2736834 1113569 1653429 1623265 2379017 3329617 5668922 5950655 13473 40442 13473 40442 X 4978125 5182269 677324 727944 5655449 5910213 5668922 5950655 X 130927 123837 X false true X true false X 1894907 1692863 1932687 2321063 2513076 10354596 1894907 1692863 1932687 2321063 2513076 10354596 3248014 7106582 41045 55823 62039 61575 87520 308002 10817 18903 19654 23295 19409 92078 10754676 0.66080 0.72750 X PART II, LINE 10 MISCELLANEOUS 92,078 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1616942 202916 45680 3514 1770664 1626955 51872 -23098 34783 4004 1616942 1549845 110403 29707 3586 1626955 1508582 58915 15113 2539 1549845 1011947 500000 7567 10834 98 1508582 0.96600 0.03400 false false 486304 486304 2009899 897831 1112068 240631 215738 24893 1623265 EQUITIES 1272246 CASH SURRENDER VALUE-LIFE INSURANCE 846055 BEQUESTS RECEIVABLE 738553 ANNUITIES 472763 3329617 X 2743209 123837 123837 2619372 8754 8754 2628126 2488445 2488445 8754 8754 2497199 SCHEDULE D, PAGE 2, PART V, LINE 4 THE CORPORATION MAY USE UP TO SEVENTY FIVE PERCENT (75%) OF THE REALIZED GAINS GENERATED FROM THE PREVIOUS CALENDAR YEAR'S UNRESTRICTED GIFTS AND BEQUESTS IN THE FUND ("REALIZED GAINS") FOR SUCH USES, MISSIONS, PROJECTS AND PROGRAMS RECOMMENDED BY THE EXECUTIVE DIRECTOR AND APPROVED BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS THAT ARE CONSISTENT WITH THE GENERAL PURPOSES SET FORTH IN THE BYLAWS. THE EXECUTIVE DIRECTOR SHALL MAKE, AT LEAST ANNUALLY, RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR DISTRIBUTION OF UP TO SEVENTY FIVE PERCENT (75%) OF ANY REALIZED GAINS FOR DESIGNATED USES, MISSIONS, PROJECTS AND PROGRAMS AND THE BOARD OF DIRECTORS, IN ITS SOLE DISCRETION, MAY APPROVE THE USE OF SUCH REALIZED GAINS FOR SUCH PURPOSES AND IN SUCH AMOUNTS AS IT DEEMS APPROPRIATE. NOT WITHSTANDING ANYTHING TO THE CONTRARY STATED IN THESE BYLAWS OR THE CORPORATION'S OTHER GOVERNING DOCUMENTS, THE BOARD OF DIRECTORS, BY A MAJORITY VOTE, MAY APPROVE USE OF NOT MORE THAN SEVENTY FIVE PERCENT (75%) OF THE REALIZED GAINS FOR THE CORPORATION'S GENERAL OPERATING EXPENSES. SCHEDULE D, PAGE 3, PART X FOR FINANCIAL STATEMENT PURPOSES, TAX BENEFITS ARE RECOGNIZED FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE TAX POSITION WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION FILES TAX RETURNS IN THE U.S. FEDERAL AND STATE OF MICHIGAN JURISDICTIONS. WITH FEW EXCEPTIONS, TAX YEARS PRIOR TO 2015 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B EXCESS LIFE INSURANCE 8,754 SCHEDULE D, PAGE 4, PART XII, LINE 4B INSURANCE EXPENSE 8,754 true EAST ASIA & PACIFIC PROGRAM SERVICE TRANS,PUB,DIST,INTRO 136100 EUROPE PROGRAM SERVICE TRANS,PUB,DIST,INTRO 74433 RUSSIA & NEWLY INDEPENDENT PROGRAM SERVICE TRANS,PUB,DIST,INTRO 112205 SOUTH ASIA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 124686 SUB-SAHARAN AFRICA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 624978 SOUTH AMERICA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 865 1073267 1073267 true false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 THE LUTHERAN HERITAGE FOUNDATION PRIMARILY WORKS WITH INTERNATIONAL LUTHERAN CHURCH BODIES TO TRANSLATE, PUBLISH, DISTRIBUTE, AND INTRODUCE LUTHERAN BOOKS AND MATERIALS. DURING THE ANNUAL BUDGET PROCESS THE LHF REVIEWS REQUESTS FROM INTERNATIONAL LUTHERAN CHURCH BODIES TO DETERMINE WHAT PROJECTS CONFORM TO THE MISSION PROGRAM OF THE LHF, ARE ACHIEVABLE, AND FIT WITHIN THE LHF BUDGET. DUE TO LIMITED FUNDING THE LHF DOES NOT BROADLY SOLICIT REQUESTS FOR PROJECTS TO BE SUBMITTED. THE MAJORITY OF LHF PROJECTS ARE WITH LUTHERAN CHURCH BODIES AND INDIVIDUALS WITH WHICH A LONG TERM PROVEN RELATIONSHIP HAS ALREADY BEEN ESTABLISHED. ALL INTERNATIONAL FUNDING IS DOCUMENTED BY MONTHLY FINANCIAL REPORTS AND RECEIPTS. APPROVED PROJECT FUNDING IS DISPERSED AS NEEDED UPON SUBMISSION OF PROJECT UPDATES AND FINANCIAL REPORTS TO MONITOR USE OF FUNDS. LHF STAFF ALSO REGULARLY TRAVEL OVERSEAS TO MEET WITH INTERNATIONAL LUTHERAN CHURCH LEADERS AND TRANSLATION TEAM MEMBERS TO PLAN AND MONITOR TRANSLATION PROJECTS. IN BETWEEN STAFF TRIPS, REGULAR CONTACT IS MAINTAINED WITH TRANSLATION TEAMS VIA E-MAIL AND OTHER COMMUNICATION METHODS. SCHEDULE F, PAGE 1, PART I, LINE 3 EAST ASIA & PACIFIC 136,100 0 EUROPE 74,433 0 RUSSIA & NEWLY INDEPENDENT 112,205 0 SOUTH ASIA 124,686 0 SUB-SAHARAN AFRICA 624,978 0 SOUTH AMERICA 865 0 DAVID EBERHARD SECRETARY 3308 LEGAL COUNSEL false X 276 30196 AVG. VALUE ON DONATED DAY false false false FORM 990, PAGE 2, PART III, LINE 4A THE LUTHERAN HERITAGE FOUNDATION (LHF) FULFILLS THE GREAT COMMISSION FOUND IN THE BOOK OF MATTHEW BY TRANSLATING, PUBLISHING, DISTRIBUTING, AND INTRODUCING LUTHERAN RESOURCES THAT ARE BIBLE-BASED, CHRIST-CENTERED, AND REFORMATION-DRIVEN SO THAT THE CHURCH MAY INCREASE. IN ORDER TO CARRY OUT THIS WORK THE LHF UTILIZES INDIVIDUALS WORLDWIDE WHO SERVE AS TRANSLATORS, REVIEWERS, EDITORS, GENERAL LINGUISTS, AND THEOLOGICAL SPECIALISTS IN ORDER TO PROVIDE THE MOST ACCURATE TRANSLATIONS POSSIBLE. SINCE INCEPTION IN 1992 THE LHF HAS PUBLISHED 1092 TITLES IN 113 DIFFERENT LANGUAGES. DURING 2019 OVER 83 TITLES WERE PRINTED IN 41 LANGUAGES AMOUNTING TO OVER 306,000 BOOKS/PAMPHLETS INCLUDING FIRST TIME PUBLICATIONS IN THE AKAN FANTE, BATAK, BIMOBA, EWE, HADIYYA, KAREN (WESTERN PWO), LAWA, AND SWEDISH LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN OROMO, SENA, AND SWEDISH LANGUAGES. THIS VOLUME WAS ALSO REPRINTED IN FINNISH (2ND EDITION), AND KUSAAL (1ST EDITION 2ND PRINTING). THE ENCHIRIDION WAS ALSO PRINTED IN THE AMHARIC, BAHASA INDONESIA, BIMOBA, KAREN (WESTERN PWO), NUER, OROMO, AND SHAN LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN BATAK, KAZAKH, LAWA, AND YALA AND REPRINTED IN BAHASA INDONESIA (4TH EDITION), KHMER (5TH EDITION), LAO (1ST EDITION 3RD PRINTING), THAI (2ND EDITION 7TH PRINTING), AND VIETNAMESE (4TH EDITION 2ND PRINTING). BIBLE STORIES IN PICTURES WAS PRINTED FOR THE FIRST TIME IN AKHA AND VIETNAMESE (OLD TESTAMENT) AND ALSO REPRINTED IN LAO AND THAI. THE JESUS NEVER FAILS EVANGELISM BOOKLET WRITTEN BY LHF FOUNDER, DR. ROBERT RAHN, WAS PRINTED OR REPRINTED IN ACHOLI, AKAN FANTE, AKAN TWI, AMHARIC, BAHASA INDONESIA, BIMOBA, ENGLISH, EWE, FARSI (WESTERN), GEORGIAN, HADIYYA, KHMER, KONKOMBA, KUSAAL, OROMO, AND VIETNAMESE WITH MANY ADDITIONAL TRANSLATIONS NOW UNDERWAY. PORTIONS OF THE BOOK OF CONCORD, BIBLE COMMENTARY, AND DEVOTIONAL MATERIALS WERE ALSO PUBLISHED IN A VARIETY OF LANGUAGES. THE PUBLISHED RESOURCES ARE DISTRIBUTED THROUGH MISSIONARIES, CHURCHES, AND INDIVIDUALS WORLDWIDE WITH INCREASING REQUESTS FROM WITHIN THE UNITED STATES FOR CAMPUS MINISTRY, MISSION TRIP, OR EVANGELISM OUTREACH PURPOSES. IN ORDER TO ENSURE THAT THE RESOURCES ARE UNDERSTOOD AND USED EFFECTIVELY THE LHF CONDUCTS INTRODUCTORY WORKSHOPS AND TRAINING SEMINARS FOR PASTORS, CHURCH LEADERS, WOMEN, AND OR CHILDREN DEPENDING UPON THE CONTENT OF THE VOLUME. THE LHF IS BLESSED TO HAVE A ROBUST GROUP OF VOLUNTEERS THAT ASSIST WITH MAILINGS AND OTHER PROJECTS ON A REGULAR BASIS. FOR MORE INFORMATION ON CURRENT PROJECTS, A COMPLETE LISTING OF PUBLISHED RESOURCES, OR TO LEARN HOW YOU CAN SUPPORT THIS IMPORTANT WORK PLEASE VISIT WWW.LHFMISSIONS.ORG. SOLI DEO GLORIA FORM 990, PAGE 2, PART III, LINE 4D EMPLOYEE COMPENSATION AND FOUNDATION OVERHEAD THAT IS ALLOCATED TO PROGRAM SERVICES. FORM 990, PAGE 6, PART VI, LINE 2 ROBERT RAHN JEFF RAHN FOUNDER ASSIS EX DIR FATHER/SON FORM 990, PAGE 6, PART VI, LINE 11B THE FOUNDATION FINANCE COMMITTEE IS PRESENTED THE FORM 990 BY THE FOUNDATION'S CPA AT A COMMITTEE MEETING FOR THEIR REVIEW. AFTER THE FINANCE COMMITTEE APPROVES THE FORM 990, CHAIRMAN OF THE FINANCE COMMITTEE FOR THE FOUNDATION PRESENTS THE FORM 990 TO THE FOUNDATION BOARD OF DIRECTORS. THE FORM 990 IS THEN SUBMITTED TO THE GOVERNMENT. FORM 990, PAGE 6, PART VI, LINE 12C THE FOUNDATION SECRETARY ANNUALLY HAS ALL BOARD OF DIRECTOR MEMBERS COMPLETE A NEW CONFLICT OF INTEREST DECLARATION WITH REGARD TO THE FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 15A THE FOUNDATION HAS AN INDEPENDENT BOARD OF DIRECTORS. THE HUMAN RESOURCE CHAIR ARRIVES AT A PROPOSED COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE FINANCE COMMITTEE IS PRESENTED WITH THIS FIGURE AND VOTES TO APPROVE OR ADJUST. THE FINANCE COMMITTEE THEN INCLUDES THE SALARY IN THE PROPOSED BUDGET FOR THE YEAR. THE FOUNDATION BUDGET IS THEN APPROVED BY THE BOARD OF DIRECTORS. COMPARABILITY DATA HAS BEEN REVIEWED IN THE PAST BY THE FINANCE COMMITTEE RELATED TO THE PROCESS OF DETERMINING EXECUTIVE DIRECTOR SALARY. FINANCE COMMITTEE AND BOARD OF DIRECTORS MEETINGS HAVE MINUTES RECORDED BY THE SECRETARY. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION HAS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR INSPECTION AT THE FOUNDATION'S HEADQUARTERS. FORM 990, PART XI, LINE 9 EXCESS LIFE INSURANCE -8,754 INSURANCE EXPENSE 8,754