2018-05-30T11:16:36-04:00 2017-12-31 381998967 CARABELL LESLIE & CO 83 MACOMB PLACE MT CLEMENS MI 48043 990 2017-01-01 383106702 LUTHERAN HERITAGE FOUNDATION LUTH 8005540723 51474 ROMEO PLANK RD MACOMB MI 48042 MATTHEW HEISE EXECUTIVE DIRECTOR 8005540723 2018-05-21 true JOSEPH R CARABELL CPA P00006461 5864656285 2018-05-16 2017 2022-09-23 18:48:47Z MATTHEW HEISE 51474 ROMEO PLANK RD MACOMB MI 48042 2014380 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 12 100 0 1692863 1932687 0 55823 62039 18903 19654 1767589 2014380 0 0 638392 608768 0 354053 1227748 1700236 1866140 2309004 -98551 -294624 6076571 6019268 24084 198658 6052487 5820610 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 1277894 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 925 TITLES IN 102 DIFFERENT LANGUAGES. DURING 2017 OVER 77 TITLES WERE PRINTED IN 38 LANGUAGES AMOUNTING TO OVER 250,000 BOOKS INCLUDING FIRST TIME PUBLICATIONS IN THE ACHOLI, ALBANIAN, AZERBAIJANI NORTH (AZERI), JARAI, KONKOMBA, MOORE, AND TSHANGLA LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN ALBANIAN, AZERBAIJANI NORTH (AZERI), FINNISH, AND MOORE. THIS VOLUME WAS ALSO REPRINTED IN ARABIC (2ND EDITION), KHMER (4TH EDITION), AND SOMALI (2ND EDITION, 2ND PRINTING). ENCHIRIDION VERSIONS WERE ALSO PRINTED IN THE BURMESE, EKEGUSII, FRENCH, JAPANESE, JARAI, KHMER, MASAAI, SWAHILI, THAI, AND TSHANGLA LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN ARABIC, KAREN S'GAW, KONKOMBA, KYRGYZ, SPANISH, AND SWAHILI AND ALSO REPRINTED IN ARABIC (2ND EDITION), KHMER (4TH EDITION), SOMALI (2ND EDITION) AND VIETNAMESE (3RD EDITION, 3RD PRINTING). SEVERAL SIGNIFICANT PROJECTS DURING 2017 WERE THE PRINTING OF 3,000 COPIES OF A RUSSIAN SELF-STUDY BIBLE WITH COMMENTARY AND AN ENGLISH LUTHERAN REFORMATION ANNIVERSARY EDITION BIBLE THAT INCLUDED THE ENCHIRIDION AND AUGSBURG CONFESSION FOR USE IN ENGLAND. NEARLY 17,000 COPIES OF THE 5TH EDITION SPANISH BIBLE WITH SMALL CATHECHISM WERE PRINTED BRINGING THE TOTAL NUMBER OF COPIES PRINTED OF THIS RESOURCE TO NEARLY 100,000 COPIES. THIS WAS COUPLED WITH THE PRINTING OF 23,000 COPIES OF A SPANISH 1ST EDITION A CHILD'S GARDEN OF BIBLE STORIES. DISTRIBUTION OF SPANISH RESOURCES IS COVERING SOUTH, CENTRAL, AND NORTH AMERICAN LOCATIONS. OTHER PUBLISHING HIGHLIGHTS INCLUDED BIBLE STORIES IN PICTURES IN ENGLISH AND UKRANIAN. A NUMBER OF FRENCH BOOKS WERE REPRINTED FOR USE IN FRANCOPHONE AFRICA AND HAITI INCLUDING THE FRENCH BOOK OF CONCORD, THREE DOGMATICS VOLUMES, AND MANUAL OF CHRISTIAN DOCTRINE. A SECOND PRINTING OF THE FARSI EASTERN (DARI) CATECHISM AND BOOK OF PRAYER WAS ALSO COMPLETED. SEVERAL BOOKS RELATED TO THE LIFE OF MARTIN LUTHER WERE ALSO PRINTED IN A VARIETY OF LANGUAGES IN CONNECTION WITH THE 500TH ANNIVERSARY OF THE REFORMATION. 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 324830 EMPLOYEE COMPENSATION AND FOUNDATION OVERHEAD THAT IS ALLOCATED TO PROGRAM SERVICES. 324830 1602724 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 12 true 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 DIRECTOR OF OPERATIONS 8005540723 51474 ROMEO PLANK RD MACOMB MI 48042 MATTHEW HEISE EXECUTIVE DI 40.00 0.00 X 83392 0 15769 JEFF RAHN ASSIST EXECU 40.00 0.00 X 60061 0 21291 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. 3.00 X 0 0 0 WALTER OTTEN CHAIRMAN 1.00 X 0 0 0 JOHN WITTENMYER SECOND V.P. 3.00 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 ROD BENKENDORF BOARD MEMBER 1.00 X 0 0 0 143453 37060 false false false 1932687 69981 1932687 62039 62039 9600 9600 9600 9600 EXCESS LIFE INSURANCE 8973 8973 OTHER INCOME 1081 1081 10054 2014380 81693 143453 60681 42605 40167 337062 142506 100109 94447 34476 14204 11412 8860 76243 31452 25207 19584 17534 4278 9610 3646 102327 36653 8582 57092 53680 13345 23787 16548 11643 2911 5123 3609 TRANSLATION EXPENSE 1277894 1277894 PURCHASED SERVICES 136904 10822 61385 64697 SUPPLIES 29740 19243 10497 MISCELLANEOUS 27005 19192 7813 61043 7978 25972 27093 2309004 1602724 352227 354053 650521 836118 1345232 947623 142462 142051 40096 45262 2712739 1011451 1752038 1701288 2146222 2346926 6076571 6019268 24084 198658 24084 198658 X 5448644 5000555 603843 820055 6052487 5820610 6076571 6019268 -294624 62747 X false true X true false X 1526152 3184981 1894907 1692863 1932687 10231590 1526152 3184981 1894907 1692863 1932687 10231590 2519514 7712076 19311 23881 41045 55823 62039 202099 9600 10630 10817 18903 19654 69604 10503293 0.73430 0.75070 X PART II, LINE 10 MISCELLANEOUS 69,604 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1549845 110403 29707 3586 1626955 1508582 58915 15113 2539 1549845 1011947 500000 7567 10834 98 1508582 1009685 11756 9494 1011947 758749 250000 9936 9000 1009685 1.00000 false false 486304 486304 2009899 800433 1209466 216536 211018 5518 1701288 EQUITIES 1079705 CASH SURRENDER VALUE-LIFE INSURANCE 824807 ANNUITIES 442414 2346926 X 2068154 62747 62747 2005407 8973 8973 2014380 2300031 2300031 8973 8973 2309004 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 2013 NO LONGER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B EXCESS LIFE INSURANCE 8,973 SCHEDULE D, PAGE 4, PART XII, LINE 4B INSURANCE EXPENSE 8,973 true EAST ASIA & PACIFIC PROGRAM SERVICE TRANS,PUB,DIST,INTRO 122915 EUROPE PROGRAM SERVICE TRANS,PUB,DIST,INTRO 126385 RUSSIA & NEWLY INDEPENDENT PROGRAM SERVICE TRANS,PUB,DIST,INTRO 98940 SOUTH ASIA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 152600 SUB-SAHARAN AFRICA PROGRAM SERVICE TRANS,PUB,DIST,INTRO 456632 957472 957472 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 122,915 0 EUROPE 126,385 0 RUSSIA & NEWLY INDEPENDENT 98,940 0 SOUTH ASIA 152,600 0 SUB-SAHARAN AFRICA 456,632 0 DAVID EBERHARD SECRETARY 10384 LEGAL COUNSEL false X 1502 69981 AVG. VALUE ON DAY DONATED false false false FORM 990, PAGE 2, PART III, LINE 4A IN THE ACHOLI, ALBANIAN, AZERBAIJANI NORTH (AZERI), JARAI, KONKOMBA, MOORE, AND TSHANGLA LANGUAGES. PUBLISHING ACCOMPLISHMENTS DURING THE YEAR INCLUDED A FIRST PRINTING OF THE SMALL CATECHISM WITH EXPLANATION IN ALBANIAN, AZERBAIJANI NORTH (AZERI), FINNISH, AND MOORE. THIS VOLUME WAS ALSO REPRINTED IN ARABIC (2ND EDITION), KHMER (4TH EDITION), AND SOMALI (2ND EDITION, 2ND PRINTING). ENCHIRIDION VERSIONS WERE ALSO PRINTED IN THE BURMESE, EKEGUSII, FRENCH, JAPANESE, JARAI, KHMER, MASAAI, SWAHILI, THAI, AND TSHANGLA LANGUAGES. A CHILD'S GARDEN OF BIBLE STORIES WAS PRINTED FOR THE FIRST TIME IN ARABIC, KAREN S'GAW, KONKOMBA, KYRGYZ, SPANISH, AND SWAHILI AND ALSO REPRINTED IN ARABIC (2ND EDITION), KHMER (4TH EDITION), SOMALI (2ND EDITION) AND VIETNAMESE (3RD EDITION, 3RD PRINTING). SEVERAL SIGNIFICANT PROJECTS DURING 2017 WERE THE PRINTING OF 3,000 COPIES OF A RUSSIAN SELF-STUDY BIBLE WITH COMMENTARY AND AN ENGLISH LUTHERAN REFORMATION ANNIVERSARY EDITION BIBLE THAT INCLUDED THE ENCHIRIDION AND AUGSBURG CONFESSION FOR USE IN ENGLAND. NEARLY 17,000 COPIES OF THE 5TH EDITION SPANISH BIBLE WITH SMALL CATHECHISM WERE PRINTED BRINGING THE TOTAL NUMBER OF COPIES PRINTED OF THIS RESOURCE TO NEARLY 100,000 COPIES. THIS WAS COUPLED WITH THE PRINTING OF 23,000 COPIES OF A SPANISH 1ST EDITION A CHILD'S GARDEN OF BIBLE STORIES. DISTRIBUTION OF SPANISH RESOURCES IS COVERING SOUTH, CENTRAL, AND NORTH AMERICAN LOCATIONS. OTHER PUBLISHING HIGHLIGHTS INCLUDED BIBLE STORIES IN PICTURES IN ENGLISH AND UKRANIAN. A NUMBER OF FRENCH BOOKS WERE REPRINTED FOR USE IN FRANCOPHONE AFRICA AND HAITI INCLUDING THE FRENCH BOOK OF CONCORD, THREE DOGMATICS VOLUMES, AND MANUAL OF CHRISTIAN DOCTRINE. A SECOND PRINTING OF THE FARSI EASTERN (DARI) CATECHISM AND BOOK OF PRAYER WAS ALSO COMPLETED. SEVERAL BOOKS RELATED TO THE LIFE OF MARTIN LUTHER WERE ALSO PRINTED IN A VARIETY OF LANGUAGES IN CONNECTION WITH THE 500TH ANNIVERSARY OF THE REFORMATION. 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 JOHN WITTENMYER LLOYD WITTENMYER BD. MEMBER BD. MEMBER BROTHERS 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 -8,973 INSURANCE EXPENSE 8,973