The Lutheran University Association
Also known as Valparaiso University
The Lutheran University Association reported $187.6 million in revenue and $201.3 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $94.47 went to program services, $3.96 to management and general costs and $1.57 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 74.2% of the total. Government grants made up 7.5%. The highest compensation it reported for one person was $555,864 (Head Coach Men's Basketball). 66 people received more than $100,000 in reportable compensation. Revenue fell 3% between FY2020 and FY2025. Source: Form 990, FY2025.
Where $100 of spending went
The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $201MFor context, the median across 5,499 covered education charities: $85.56 programs, $13.59 management, $0.85 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $188MThe 990 scorecard · same measures for every charity, no grades
| Measure | FY2025 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 94.5% | 84.4% |
| Management & general Part IX 25(C) ÷ 25(A) | 4.0% | 13.4% |
| Fundraising Part IX 25(D) ÷ 25(A) | 1.6% | 0.8% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.13 | $0.04 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 12.5% | 19.1% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 7.5% | 1.1% |
| Program service revenue share Part VIII 2g ÷ 12 | 74.2% | 69.9% |
| Highest reported compensation Part VII-A, columns D–F | $555,864 | $331,578 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 0.28% | 1.28% |
| People paid over $100,000 Part VII, line 2 | 66 | 8 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 26.3 | 13.3 |
| Independent voting board members Part VI 1a–1b | 26 of 28 | 100.0% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
FY2025 · Form 990, Part III · the three largest programs by expenseUndergraduate programs - Valparaiso University enrolls more than 2,000 undergraduate students in more than 60 academic programs that integrate the best of the liberal arts with professional preparation. Programs are offered through the Colleges of Arts and Sciences, Business, Engineering, and Nursing and Health Professions, as well as Christ College, Valparaiso University's Honors College. Valpo has been named one of the best values nationwide for 2025 by U.S. News & World Report. In addition, the College of Nursing and Health Professions, the College of Business and the College of…
Valparaiso university provides additional services to students including housing and division I athletics opportunities. Also, the university supports theatre, music and visual arts programs beneficial to students as well as the general public
Graduate Programs - Valparaiso University's Graduate Office offers more than 25 graduate and certificate programs that are fully integrated into the Colleges of Arts and Sciences, Business, and Nursing and Health Professions. With rolling admissions, multiple start terms per year, and flexible course delivery options, graduate programs meet the needs of today's adult learners. With a majority of offerings at the professional master's level (plus doctorates of nursing practice and occupational therapy), graduate programs emphasize academic rigor, practical application for market ready skills…
Highest reported compensation
FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| Head Coach Men's Basketball Highest compensated employee, 40.0 hrs/week | $515,831 | $0 | $40,033 | $555,864 |
| PRESIDENT Director/trustee, officer, 60.0 hrs/week | $466,886 | $0 | $88,904 | $555,790 |
| PROVOST AND EXECUTIVE VP Officer, 60.0 hrs/week | $295,431 | $0 | $38,069 | $333,500 |
| SR VP OF FINANCE Officer, 60.0 hrs/week | $269,240 | $0 | $22,545 | $291,785 |
| VP Student Life Former, 60.0 hrs/week | $262,966 | $0 | $27,086 | $290,052 |
| VP & GENERAL COUNSEL Officer, 60.0 hrs/week | $261,685 | $0 | $25,667 | $287,352 |
| VP FOR ADVANCEMENT Officer, 60.0 hrs/week | $264,140 | $0 | $20,689 | $284,829 |
| VP FOR ENROLLMENT AND MARKETING (LEFT 05/23) Officer, 60.0 hrs/week | $268,004 | $0 | $16,212 | $284,216 |
66 people received more than $100,000 in reportable compensation from The Lutheran University Association (Part VII, line 2). Compensation of current officers, directors and key employees totaled $2.5M (Part IX, line 5).
6 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
FY2025 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b28 · 26 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aNo
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4Yes
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bYes
- Employees Part I, line 52,036
- Volunteers Part I, line 6600
Largest outside contractors
FY2025 · Form 990, Part VII, Section B · businesses only| EAT'N PARK HOSPITALITY GROUP INC Food services | $5,508,311 |
| ARTIC ENGINEERING Construction | $1,211,032 |
| C LEE CONSTRUCTION SERVICES INC Construction | $665,222 |
| UNIVERSITY PROMENADE LLC Housing management | $583,705 |
| EBA Marketing | $583,705 |
Individuals listed as contractors are left out. 31 contractors were paid more than $100,000 in all.
Private foundation grants it received
12 private foundations reported grants to The Lutheran University Association totaling $1.6M on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from The Lutheran University Association's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for The Lutheran University Association, you can publish a response that is linked from this page.
Share or embed this breakdown
Of every $100 The Lutheran University Association spent in FY2025, $94.47 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- Arcadia UniversityGlenside, PA · revenue $188M · programs 82.8% · FY2025
- Stevenson UniversityOwings Mills, MD · revenue $188M · programs 88.8% · FY2025
- Achievement First Brooklyn Charter Schools C/O Achievement FirstNew Haven, CT · revenue $187M · programs 91.6% · FY2025
- University of South Florida FoundationTampa, FL · revenue $188M · programs 87.0% · FY2025
- Augustana CollegeRock Island, IL · revenue $187M · programs 90.9% · FY2025
Questions people ask
How much of The Lutheran University Association's spending goes to programs?
In the fiscal year ending June 30, 2025, The Lutheran University Association reported that 94.5% of its $201.3 million in expenses went to program services, 4.0% to management and general and 1.6% to fundraising (Form 990, Part IX).
How much does The Lutheran University Association pay its top executive?
The largest total compensation The Lutheran University Association reported for one person in the fiscal year ending June 30, 2025 was $555,864, for the role of Head Coach Men's Basketball (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does The Lutheran University Association get its money?
Of $187.6 million in revenue in the fiscal year ending June 30, 2025, 12.5% came from contributions and grants (including 7.5% from government grants) and 74.2% from program service revenue (Form 990, Part VIII).
Is The Lutheran University Association a registered charity?
The IRS lists EIN 35-0868125 as a 501(c)(3) organization (school), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202601359349313575 · read the filing · XML
- FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202511349349304821 · read the filing
- FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202401369349308515 · read the filing
- FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202311319349304436 · read the filing
- FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202201319349303130 · read the filing
- FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202121249349301837 · read the filing
All filings for EIN 35-0868125: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.