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Luther Classical College FY2022 filing

Tax-deductible

Casper, WY501(c)(3)Colleges & Universities EIN 86-1430466Revenue $626K in FY2022Latest return filed Aug 2, 2025

On file with the IRSlutherclassical.org514 S Beech St, 82601-3107 · Casper, WYTax-exempt since Nov 2021School — 170(b)(1)(A)(ii)

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The College will provide a conservative, Classical lutheran education to students. Paramount will be the promotion of christian culture, a stress on the priority of christian marriage, family, and piety, and a cultivation of confessional lutheran theology, liturgy, hymnody, and identity. With courses using the "great books" of the past for the core curriculum, the College will offer latin, history, theology, literature, logic, rhetoric, music, geometry, biology, and mathematics, all within a purposefully christian and lutheran framework.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $1.3M a year · 62% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
18 mo
of spending, in cash
Looks good: 18.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$626K
Spent
$238K
To programs
94%
Net assets
$478K
By yearFY2022–FY2024
Revenue
$626K
FY2022
Tap a bar for its year
Revenue by fiscal year
FY2022$626K
FY2023$2.0M
FY2024$3.6M
Expenses
$238K
FY2022
Tap a bar for its year
Expenses by fiscal year
FY2022$238K
FY2023$735K
FY2024$1.3M
Net assets
$478K
FY2022
Tap a bar for its year
Net assets by fiscal year
FY2022$478K
FY2023$1.7M
FY2024$3.9M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2021.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $224K Management & general 6% · $15K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

12 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Paul Cain
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
John Hill
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Mark Preus
Trustee
$0Pt VII · Sec A

Ryan Macpherson’s $123K as Academic Dea is at the 48th percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Luther Classical College executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers a conservative, classical Lutheran education emphasizing Christian culture, family, and theology through Great Books.

Questions for Luther Classical College

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3 programs · $224K · in their own filed words · FY2022
01

Distributed publications / magazine and advertising / promotional to 1,402 subscribers and 547 organizations in an effort to raise awareness and support for our educational mission.

$224Kprogram expense
02

Postage for publications / magazine and advertising / promotional to 1,402 subscribers and 547 organizations in an effort to raise awareness and support for our educational mission.

Pt IX · col B
03

Travel reimbursements in an effort to raise awareness and support for our educational mission.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Lewer FoundationFY2025$5K
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$626K
Ln 12
Gifts and grantsLn 1h$625K
Investment incomeLn 3$614
Money outPt IX
$238K
Ln 25
Programscol B$224K
Managementcol C$15K
Owns and owesPt X
$478K
net assets · Ln 32
Cash and savingsLn 1–2$360K
Total assetsLn 16$485K
LiabilitiesLn 26$7K
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$625K
Investment incomeLn 3$614
Total revenueLn 12$626K
Assets in detailPt X, end of year
CashLn 1$183K
SavingsLn 2$176K
Cash and savings togetherLn 1–2$360K
Total assetsLn 16$485K
LiabilitiesLn 26$7K
Net assetsLn 32$478K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$90K$360K
Total assetsLn 16$90K$485K
LiabilitiesLn 26$0$7K
Net assetsLn 32$90K$478K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$76K$74K$2K
Payroll taxesLn 10$6K$6K$178
Advertising and promotionLn 12$99K$95K$4K
Office expensesLn 13$8K$1K$6K
TravelLn 17$5K$3K$2K
Conferences, conventions and meetingsLn 19$3K$3K
Other expenses (24a–d)Ln 24$41K$41K$245
Total functional expensesLn 25$238K$224K$15K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Aug 2, 2025 $3.6M$1.3M$2.2M$3.9M 990 PDF
FY2023Filed with the IRS Oct 31, 2024 $2.0M$735K$1.2M$1.7M 990 PDF
FY2022 ViewingFiled with the IRS Nov 14, 2023 $626K$238K$387K$478K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $625,595 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $110,797$624,981
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$614
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $110,797$625,595
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$82,057
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $20,436$156,322
I-18 Total expensesPrior year $20,436$238,379
I-19 Revenue less expensesPrior year $90,361$387,216
Part VI · Governance 12 of 12 board members independent, 2 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $625,595 across 4 lines filed
VIII-1f All other contributions, gifts and grants$624,981
VIII-1h Total contributions, gifts and grants$624,981
VIII-3 Investment incomeExcluded from tax $614$614
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $614$625,595
Part IX · Statement of functional expenses $238,379 across 7 lines filed
IX-7 Other salaries and wagesPrograms $74,195 · Management $2,031$76,226
IX-10 Payroll taxesPrograms $5,653 · Management $178$5,831
IX-12 Advertising and promotionPrograms $94,940 · Management $4,266$99,206
IX-13 Office expensesPrograms $1,420 · Management $6,144$7,564
IX-17 TravelPrograms $3,484 · Management $1,792$5,276
IX-19 Conferences, conventions and meetingsPrograms $3,268$3,268
IX-24 Other expenses (24a–d)Programs $40,763 · Management $245$41,008
IX-25 Total functional expensesPrograms $223,723 · Management $14,656 · Fundraising $0$238,379
Part X · Balance sheet $484,956 assets, 9 lines filed
X-1 Cash, non-interest-bearing$183,489
X-2 Savings and temporary cash investmentsStart of year $90,361$176,157
X-3 Pledges and grants receivable$47,300
X-9 Prepaid expenses and deferred charges$78,010
X-16 Total assetsStart of year $90,361$484,956
X-17 Accounts payable and accrued expenses$7,379
X-26 Total liabilitiesStart of year $0$7,379
X-32 Total net assets or fund balancesStart of year $90,361$477,577
X-33 Total liabilities and net assetsStart of year $90,361$484,956
Part XI · Reconciliation of net assets $477,577 net assets at year end
XI-1 Total revenue$625,595
XI-2 Total expenses$238,379
XI-3 Revenue less expenses$387,216
XI-4 Net assets at start of year$90,361
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$477,577

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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