Luther College
Luther College reported $120.8 million in revenue and $118.5 million in expenses for the fiscal year ending May 31, 2025. Of every $100 it spent, $88.92 went to program services, $8.04 to management and general costs and $3.04 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 72.6% of the total. The highest compensation it reported for one person was $475,022 (PRESIDENT - OUTGOING). 13 people received more than $100,000 in reportable compensation. Revenue fell 2% between FY2020 and FY2025. Source: Form 990, FY2025.
Where $100 of spending went
The fiscal year ending May 31, 2025 · Form 990, Part IX, line 25 · total expenses $119MFor 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 May 31, 2025 · Form 990, Part VIII · total revenue $121MThe 990 scorecard · same measures for every charity, no grades
| Measure | FY2025 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 88.9% | 84.4% |
| Management & general Part IX 25(C) ÷ 25(A) | 8.0% | 13.4% |
| Fundraising Part IX 25(D) ÷ 25(A) | 3.0% | 0.8% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.17 | $0.04 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 17.1% | 19.1% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 1.2% | 1.1% |
| Program service revenue share Part VIII 2g ÷ 12 | 72.6% | 69.9% |
| Highest reported compensation Part VII-A, columns D–F | $475,022 | $331,578 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 0.40% | 1.28% |
| People paid over $100,000 Part VII, line 2 | 13 | 8 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 30.8 | 13.3 |
| Independent voting board members Part VI 1a–1b | 22 of 23 | 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 expenseInstruction: luther offers 42 majors, 42 minors and interdisciplinary minors, and 4 preprofessional and specific programs. Luther's signature paideia program, an interdisciplinary course series offered for more than 47 years, helps integrate learning and builds community through shared academic experience. The college's music program, in which students train in performance, conducting, composition, and education, has five choirs, two bands, three orchestras and two jazz bands, many of which tour nationally and internationally. A vibrant off-campus student program draws approximately 66% of…
Academic support and student services: the center for academic enrichment provides services, based on best practices in learning assistance, including needs assessment, student-to-student tutoring, and one-on-one instruction with professional staff. In collaboration with faculty and other staff, cae coordinates specialized services for students with disabilities, manages the academic alert system, and supports initiatives of the advising program. Academic advising is done by faculty. Research and technology support are provided through an extensive library program. The college has more than…
Auxiliary enterprises: Luther College maintains a rural residential campus to enhance the educational experience of the student body with room and board programs designed to encourage a spirit of collegiality and conversation beyond the classroom and laboratory. In fall 2024, luther's residence halls housed 1,310 students or 96% of total fall enrollment. 1,206 students used the college's dining service
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 |
|---|---|---|---|---|
| PRESIDENT - OUTGOING Officer, 45.00 hrs/week | $413,659 | $0 | $61,363 | $475,022 |
| PRESIDENT Officer, 45.00 hrs/week | $201,209 | $0 | $83,023 | $284,232 |
| OF MATHMATICS & HEAD WRESTLING COACH Highest compensated employee, 45.00 hrs/week | $153,084 | $0 | $64,026 | $217,110 |
| VP FOR DEVELOPMENT Officer, 45.00 hrs/week | $160,673 | $0 | $45,307 | $205,980 |
| VP FOR COMMUNICATION Officer, 45.00 hrs/week | $155,061 | $0 | $26,186 | $181,247 |
| ENROLLMENT MGT - OUTGOING Officer, 45.00 hrs/week | $152,407 | $0 | $8,079 | $160,486 |
| INCLUSION OFC. AND ASST. Officer, 45.00 hrs/week | $137,730 | $0 | $16,828 | $154,558 |
| FINANCE AND ADMIN. Highest compensated employee, 45.00 hrs/week | $111,703 | $0 | $42,802 | $154,505 |
13 people received more than $100,000 in reportable compensation from Luther College (Part VII, line 2). Compensation of current officers, directors and key employees totaled $2.0M (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–1b23 · 22 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 15aNo
- Board given the 990 before filing Part VI 11aYes
- 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 4No
- 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 51,794
- Volunteers Part I, line 6409
Largest outside contractors
FY2025 · Form 990, Part VII, Section B · businesses only| THE OPUS GROUP Construction | $9,898,510 |
| SODEXO INC Dining services | $5,720,399 |
| MERIT CONTRACTING INC Construction | $2,196,057 |
| WITTKIEFFER Executive search & advisory | $159,115 |
| TURNER CONSTRUCTION Construction | $101,885 |
Individuals listed as contractors are left out. 6 contractors were paid more than $100,000 in all.
Private foundation grants it received
36 private foundations reported grants to Luther College totaling $2.3M 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 Luther College's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Luther College, you can publish a response that is linked from this page.
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Of every $100 Luther College spent in FY2025, $88.92 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- Alvernia UniversityReading, PA · revenue $121M · programs 84.7% · FY2025
- Reach Cyber Charter SchoolEnola, PA · revenue $121M · programs 94.8% · FY2025
- Maryland InstituteBaltimore, MD · revenue $121M · programs 87.9% · FY2025
- LSU FoundationBaton Rouge, LA · revenue $121M · programs 79.4% · FY2025
- Drew UniversityMadison, NJ · revenue $121M · programs 83.4% · FY2025
Questions people ask
How much of Luther College's spending goes to programs?
In the fiscal year ending May 31, 2025, Luther College reported that 88.9% of its $118.5 million in expenses went to program services, 8.0% to management and general and 3.0% to fundraising (Form 990, Part IX).
How much does Luther College pay its top executive?
The largest total compensation Luther College reported for one person in the fiscal year ending May 31, 2025 was $475,022, for the role of PRESIDENT - OUTGOING (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Luther College get its money?
Of $120.8 million in revenue in the fiscal year ending May 31, 2025, 17.1% came from contributions and grants (including 1.2% from government grants) and 72.6% from program service revenue (Form 990, Part VIII).
Is Luther College a registered charity?
The IRS lists EIN 42-0680466 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 May 31, 2025, object 202630969349300523 · read the filing · XML
- FY2024: Form 990 for the fiscal year ending May 31, 2024, object 202511049349302021 · read the filing
- FY2023: Form 990 for the fiscal year ending May 31, 2023, object 202410719349301361 · read the filing
- FY2022: Form 990 for the fiscal year ending May 31, 2022, object 202320599349301507 · read the filing
- FY2021: Form 990 for the fiscal year ending May 31, 2021, object 202240699349300114 · read the filing
- FY2020: Form 990 for the fiscal year ending May 31, 2020, object 202100259349300840 · read the filing
All filings for EIN 42-0680466: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.