2019-06-19T07:54:45-05:00 2018-12-31 381998967 CARABELL LESLIE & CO 83 MACOMB PLACE MT CLEMENS MI 48043 990 2018-01-01 383106702 LUTHERAN HERITAGE FOUNDATION LUTH 8005540723 51474 ROMEO PLANK RD MACOMB MI 48042 MATTHEW HEISE EXECUTIVE DIRECTOR 8005540723 2019-06-17 true JOSEPH R CARABELL CPA P00006461 5864656285 2019-05-17 108.203.135.153 2019-06-19 07:54:45 CD P 18604C8AE360DBDAAB08F446B55936EA7C0A1861 0AE48616805C43D4CE17098DE31A23141429BB57 2018 2019-02-21 02:37:17Z MATTHEW HEISE 51474 ROMEO PLANK RD MACOMB MI 48042 3623909 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 14 100 0 1932687 2321063 0 62039 51343 19654 24295 2014380 2396701 0 0 608768 731865 0 418144 1700236 1763999 2309004 2495864 -294624 -99163 6019268 5668922 198658 13473 5820610 5655449 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 1293006 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 1028 TITLES IN 106 DIFFERENT LANGUAGES. DURING 2018 OVER 85 TITLES WERE PRINTED IN 30 LANGUAGES AMOUNTING TO OVER 568,000 BOOKS/PAMPHLETS INCLUDING FIRST TIME PUBLICATIONS IN THE JINGPHO KACHIN, OROMO, ROMANIAN, AND WOLOF LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN ROMANIAN. THIS VOLUME WAS ALSO REPRINTED IN BAHASA INDONESIA (5TH EDITION), BURMESE (1ST EDITION 5TH PRINTING), FINNISH (2ND EDITION), HAITIAN CREOLE (2ND EDITION), KAREN S'GAW( 2ND EDITION) AND TAMIL (3RD EDITION). ENCHIRIDION VERSIONS WERE ALSO PRINTED IN THE AMHARIC, BAHASA INDONESIA, KAREN S'GAW, KOREAN, OROMO, RUSSIAN, THAI, AND WOLOF LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN DINKA, FARSI WESTERN, JINGPHO KACHIN, OROMO, TSHANGLA, AND ALSO REPRINTED IN BAHASA INDONESIA (3RD EDITION), BURMESE (3RD EDITION), RUSSIAN (5TH EDITION), THAI (2ND EDITION 6TH PRINTING), AND VIETNAMESE (4TH EDITION). SEVERAL SIGNIFICANT PROJECTS COMPLETED DURING 2018 INCLUDED THE PRINTING OF 1,000 ADDITIONAL COPIES OF THE RUSSIAN BOOK OF CONCORD AND THE PRINTING OF SEVERAL TOPICAL PAMPHLETS FROM THE WHAT ABOUT? SERIES IN EKEGUSII, ENGLISH, AND SWAHILI. DURING THE YEAR LHF FOUNDER, DR. ROBERT RAHN, WROTE AN EVANGELISM BOOKLET CALLED JESUS NEVER FAILS. IN ADDITION TO PRINTING THIS IN ENGLISH IT WAS TRANSLATED AND PRINTED IN LATVIAN, RUSSIAN, AND ZANDE 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. N/A N/A 375189 EMPLOYEE COMPENSATION AND FOUNDATION OVERHEAD THAT IS ALLOCATED TO PROGRAM SERVICES. 375189 1668195 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 14 0 true 14 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 87267 0 16537 JEFF RAHN ASSIST EXECU 40.00 X 65161 0 22231 MARK ANGOTT BOARD MEMBER 1.00 X 0 0 0 DAVID BERGER BOARD MEMBER 1.00 X 0 0 0 DAVID EBERHARD SECRETARY 3.00 X 0 0 0 BRAD FLAAEN THIRD V.P. 3.00 X 0 0 0 HENRY HAJDAS TREASURER 3.00 X 0 0 0 RICHARD HALLGREN PRESIDENT 3.00 X 0 0 0 RICHARD NUFFER FIRST V.P. 1.00 X 0 0 0 WALTER OTTEN CHAIRMAN 1.00 X 0 0 0 LLOYD WITTENMYER BOARD MEMBER 1.00 X 0 0 0 JOHN GUTZ BOARD MEMBER 1.00 X 0 0 0 ARMAND BOEHME BOARD MEMBER 1.00 X 0 0 0 KARL BOLLHAGEN BOARD MEMBER 1.00 X 0 0 0 PHILIP YOUNG BOARD MEMBER 1.00 X 0 0 0 152428 38768 false false false 2321063 431996 2321063 43570 43570 9600 9600 9600 9600 783981 451000 765689 461519 18292 -10519 7773 7773 EXCESS LIFE INSURANCE 12495 12495 OTHER INCOME 2200 2200 14695 2396701 75638 152428 73775 42527 36126 415539 201438 115818 98283 41410 20249 11015 10146 103471 50532 27514 25425 19017 5596 10626 2795 146965 45437 9611 91917 53521 16859 25958 10704 5180 3168 2012 TRANSLATION EXPENSE 1219251 1219251 PURCHASED SERVICES 141596 16712 50661 74223 MISCELLANEOUS 65748 48267 17481 MAINTENANCE AND REPAIRS 35198 10485 18056 6657 96540 4693 49472 42375 2495864 1668195 409525 418144 836118 568490 947623 867615 142051 166052 45262 34319 2716070 1062641 1701288 1653429 2346926 2379017 6019268 5668922 198658 13473 198658 13473 X 5000555 4978125 820055 626764 50560 5820610 5655449 6019268 5668922 X -99163 -65998 X false true X true false X 3184981 1894907 1692863 1932687 2321063 11026501 3184981 1894907 1692863 1932687 2321063 11026501 2766514 8259987 23881 41045 55823 62039 61575 244363 10630 10817 18903 19654 23295 83299 11354163 0.72750 0.73430 X PART II, LINE 10 MISCELLANEOUS 83,299 1626955 51872 -23098 34783 4004 1616942 1549845 110403 29707 3586 1626955 1508582 58915 15113 2539 1549845 1011947 500000 7567 10834 98 1508582 1009685 11756 9494 1011947 0.96870 0.03130 false false 486304 486304 2009899 849132 1160767 219867 213509 6358 1653429 EQUITIES 1097136 CASH SURRENDER VALUE-LIFE INSURANCE 837301 ANNUITIES 444580 2379017 X 2300202 -84004 -84004 2384206 12495 12495 2396701 2483369 2483369 12495 12495 2495864 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 2014 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B EXCESS LIFE INSURANCE 12,495 SCHEDULE D, PAGE 4, PART XII, LINE 4B INSURANCE EXPENSE 12,495 true EAST ASIA & PACIFIC PROGRAM SERVICE TRANS,PUB,DIST,INTRO 54194 EUROPE PROGRAM SERVICE TRANS,PUB,DIST,INTRO 41436 RUSSIA & NEWLY INDEPENDENT PROGRAM SERVICE TRANS,PUB,DIST,INTRO 151029 SOUTH ASIA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 224840 SUB-SAHARAN AFRICA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 590161 SOUTH AMERICA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 180132 1241792 1241792 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 54,194 0 EUROPE 41,436 0 RUSSIA & NEWLY INDEPENDENT 151,029 0 SOUTH ASIA 224,840 0 SUB-SAHARAN AFRICA 590,161 0 SOUTH AMERICA 180,132 0 DAVID EBERHARD SECRETARY 16810 LEGAL COUNSEL false X 286 9996 AVG. VALUE ON DAY DONATED X 1 422000 APPRAISAL 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 1028 TITLES IN 106 DIFFERENT LANGUAGES. DURING 2018 OVER 85 TITLES WERE PRINTED IN 30 LANGUAGES AMOUNTING TO OVER 568,000 BOOKS/PAMPHLETS INCLUDING FIRST TIME PUBLICATIONS IN THE JINGPHO KACHIN, OROMO, ROMANIAN, AND WOLOF LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN ROMANIAN. THIS VOLUME WAS ALSO REPRINTED IN BAHASA INDONESIA (5TH EDITION), BURMESE (1ST EDITION 5TH PRINTING), FINNISH (2ND EDITION), HAITIAN CREOLE (2ND EDITION), KAREN S'GAW( 2ND EDITION) AND TAMIL (3RD EDITION). ENCHIRIDION VERSIONS WERE ALSO PRINTED IN THE AMHARIC, BAHASA INDONESIA, KAREN S'GAW, KOREAN, OROMO, RUSSIAN, THAI, AND WOLOF LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN DINKA, FARSI WESTERN, JINGPHO KACHIN, OROMO, TSHANGLA, AND ALSO REPRINTED IN BAHASA INDONESIA (3RD EDITION), BURMESE (3RD EDITION), RUSSIAN (5TH EDITION), THAI (2ND EDITION 6TH PRINTING), AND VIETNAMESE (4TH EDITION). SEVERAL SIGNIFICANT PROJECTS COMPLETED DURING 2018 INCLUDED THE PRINTING OF 1,000 ADDITIONAL COPIES OF THE RUSSIAN BOOK OF CONCORD AND THE PRINTING OF SEVERAL TOPICAL PAMPHLETS FROM THE WHAT ABOUT? SERIES IN EKEGUSII, ENGLISH, AND SWAHILI. DURING THE YEAR LHF FOUNDER, DR. ROBERT RAHN, WROTE AN EVANGELISM BOOKLET CALLED JESUS NEVER FAILS. IN ADDITION TO PRINTING THIS IN ENGLISH IT WAS TRANSLATED AND PRINTED IN LATVIAN, RUSSIAN, AND ZANDE 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. 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 -12,495 INSURANCE EXPENSE 12,495