THE LUTHERAN UNIVERSITY ASSOCIATION INC Charity Report

Public IRS 990 nonprofit record

THE LUTHERAN UNIVERSITY ASSOCIATION INC

EIN 35-0868125 · Education (B430)

What they do

VALPARAISO UNIVERSITY is A COMPREHENSIVE, PRIVATE UNIVERSITY WITH A LUTHERAN HERITAGE THAT SERVES MORE THAN 2,000 FULL and PART TIME STUDENTS. THE UNIVERSITY HAS RECEIVED SPECIAL RECOGNITION for ITS OUTSTANDING TEACHING and EDUCATIONAL VALUE. MORE THAN 60 UNDERGRADUATE DEGREE PROGRAMS and INTERDISCIPLINARY OPTIONS ARE OFFERED THROUGHOUT THE UNIVERSITY AT FIVE UNDERGRADUATE COLLEGES: ARTS and SCIENCES, BUSINESS, ENGINEERING, NURSING and HEALTH PROFESSIONS, and CHRIST COLLEGE.

Before you give

Should I give to this charity?

Easy charity check

Look at where the money went

Of every $100 spent, about $94.50 was reported for mission work. Use the spending picture below and ask what results that work produced.

Plain answer: A tax form cannot prove that a charity is doing good. It can show how the charity says it spent its money—and point out questions you should ask.

Basic facts we verified

IRS warning checkNo IRS revocation warning appears in this data.

Money report from 2024The charity has a recent tax report to read.

They explain their jobThe charity tells us what it is trying to do.

They name their leaders40 people are listed in the latest report.

You can reach themThey list contact information, so you can ask questions.

Money made simple

101.37%of revenue went to mission work94.5% of expenses · Program services

1.69%of revenue went to fundraising1.6% of expenses

$107.30spent for every $100 of revenueSpending was higher than revenue this year.

4.24%of revenue went to management and office costs4.0% of expenses

$3.01in assets for every $1 spent this yearSome assets cannot be spent right away.

12.5%of its money came from giftsOther money may come from services or investments.

Ask these three easy questions

Who did you help? Ask for a recent story or report that shows real results.
What will my money do? Ask exactly what your gift will pay for.
Is this really the charity? Give only through its official website or confirmed phone number.

Worth asking: Expenses exceeded revenue by $13,691,198 this year. Ask whether that was planned or caused by a one-time event.

Pay context: The highest compensation shown in this filing is $555,864 for ROGER POWELL (HEAD COACH MENS BASKETBALL). Compare pay with organizations of similar size and complexity.

Bottom line: Do not decide from a name, mission statement, or tax status alone. Look at where the money went, then ask what changed, who was helped, and what your gift will do. YouCanGiveBack does not endorse or grade organizations.

Money

Financial picture

Tax year 2024

A plain-language look at the latest Form 990 figures available. These numbers help you ask better questions; they do not, by themselves, rate whether a charity is good or bad.

$100revenue

How each $100 of revenue was used

The large number compares each expense with revenue. The smaller number shows its share of total expenses.

Total reported revenue$187,644,738

Mission workProgram services$190,209,837101.37% of revenue94.5% of expenses

ManagementOffice and general costs$7,963,0134.24% of revenue4.0% of expenses

FundraisingAsking for donations$3,163,0861.69% of revenue1.6% of expenses

Total expenses$201,335,936107.30% of revenue

Expenses were greater than revenue, so the colored ring fills the available $100 and the total above 100% is shown below.

Has the pattern changed?

Colored bars = expense mix: how each year’s expenses were divided. Total expenses vs. revenue shows whether the charity spent less or more than it received. The current filing is first.

YearExpense mixDetails

2024CurrentExpense mix: 94.5% mission · 4.0% management · 1.6% fundraisingTotal expenses: 107.30% of revenue

2023Expense mix: 94.1% mission · 4.4% management · 1.5% fundraisingTotal expenses: 116.44% of revenue

2022Expense mix: 94.1% mission · 4.4% management · 1.5% fundraisingTotal expenses: 114.29% of revenue

2021Expense mix: 94.8% mission · 3.9% management · 1.2% fundraisingTotal expenses: 105.97% of revenue

2020Expense mix: 94.8% mission · 3.8% management · 1.4% fundraisingTotal expenses: 95.68% of revenue

2019Expense mix: 94.4% mission · 3.9% management · 1.8% fundraisingTotal expenses: 106.39% of revenue

2018Expense mix: 94.5% mission · 3.9% management · 1.6% fundraisingTotal expenses: 113.41% of revenue

2017Expense mix: 94.3% mission · 4.1% management · 1.7% fundraisingTotal expenses: 103.13% of revenue

Money in and money out

Revenue$187,644,738

Expenses$201,335,936

Annual shortfall $13,691,198 Expenses were higher than revenue for this filing year.

Reported spending amounts

Mission work means the Form 990 category called program services. These are reported accounting categories—not an independent measurement of results.

Mission work (program services)$190,209,837 · 94.5% of expenses

Management and office costs$7,963,013 · 4.0% of expenses

Fundraising$3,163,086 · 1.6% of expenses

See all reported dollar amounts

Revenue$187,644,738

Expenses$201,335,936

Assets$606,524,754

Income$384,695,274

Contributions$23,464,992

Mission work (program services)$190,209,837

Fundraising$3,163,086

Grants given$343,107

Average grant$31,192

Management and general$7,963,013

Stocks and bonds$28,637,253

Accounting fees$193,225

Investing fees$148,095

People

Leadership and board

Tax year 2024

Names, titles, time, and compensation below are reported by the organization on its Form 990.

People reported as paid

Person and titleCompensation

ROGER POWELLHEAD COACH MENS BASKETBALL · 40 hrs/week $555,864Base $515,831 · Other $40,033

JOSE PADILLAPRESIDENT · 60 hrs/week $555,790Base $466,886 · Other $88,904

ERIC JOHNSONPROVOST AND EXECUTIVE VP · 60 hrs/week $333,500Base $295,431 · Other $38,069

MARK VOLPATTISR VP OF FINANCE · 60 hrs/week $291,785Base $269,240 · Other $22,545

STEVEN JANOWIAKVP STUDENT LIFE · 60 hrs/week $290,052Base $262,966 · Other $27,086

DARRON FARHAVP & GENERAL COUNSEL · 60 hrs/week $287,352Base $261,685 · Other $25,667

MARIE FOSTER-BRUNSVP FOR ADVANCEMENT · 60 hrs/week $284,829Base $264,140 · Other $20,689

JILL SCHURVP FOR ENROLLMENT AND MARKETING (LEFT 05/23) · 60 hrs/week $284,216Base $268,004 · Other $16,212

NICLAS ERHARDTDEAN OF THE COLLEGE OF BUSINESS · 40 hrs/week $238,769Base $223,950 · Other $14,819

KAREN ALLENDEAN OF THE COLLEGE OF NURSING · 40 hrs/week $221,769Base $204,211 · Other $17,558

DOUG TOUGAWDEAN COLLEGE ENGINEERING · 60 hrs/week $218,570Base $187,920 · Other $30,650

TAMARA GINGERICHASSOC VP OF FINANCE (LEFT 03/21) · 60 hrs/week $210,580Base $198,135 · Other $12,445

Compensation alone does not tell whether pay is reasonable. Consider the charity’s size, work, location, and results.

See everyone listed on the board or leadership roster (40)

ROGER POWELLHEAD COACH MENS BASKETBALL

JOSE PADILLAPRESIDENT

ERIC JOHNSONPROVOST AND EXECUTIVE VP

MARK VOLPATTISR VP OF FINANCE

STEVEN JANOWIAKVP STUDENT LIFE

DARRON FARHAVP & GENERAL COUNSEL

MARIE FOSTER-BRUNSVP FOR ADVANCEMENT

JILL SCHURVP FOR ENROLLMENT AND MARKETING (LEFT 05/23)

NICLAS ERHARDTDEAN OF THE COLLEGE OF BUSINESS

KAREN ALLENDEAN OF THE COLLEGE OF NURSING

DOUG TOUGAWDEAN COLLEGE ENGINEERING

TAMARA GINGERICHASSOC VP OF FINANCE (LEFT 03/21)

GREG JOHNSONDEAN COLLEGE ARTS & SCIENCES

MARION MOONDIRECTOR

ANDREW NUNEMAKERDIRECTOR

SUSAN JENNY EHRDIRECTOR

BRUCE LANINGDIRECTOR

SCOTT BUCKEYDIRECTOR

SARA MANSKEDIRECTOR

CAROLYN SCHLIE FEMOVICHDIRECTOR

ROBERT HANSEN JRBOARD CHAIR

PHILIP SPAHNDIRECTOR

PAUL STRASENDIRECTOR

NOE ORTEGADIRECTOR

CHRISTOPHER GOODDIRECTOR

CHRISTOPHER R PETRINI-POLIDIRECTOR

MARK DUESENBERGDIRECTOR

EMILY CHASEDIRECTOR

COLETTE IRWIN-KNOTTDIRECTOR

LOUIE GONZALEZDIRECTOR

LINDSAY ROETTGERDIRECTOR

CRAIG DWIGHTDIRECTOR

JULIE WINKLERBOARD VICE-CHAIR

DANIELLE IDDINSDIRECTOR

JON STEINBRECHERDIRECTOR

JON DEGUILIODIRECTOR

DAVID BOCHNOWSKIDIRECTOR

JILL BODENSTEINERDIRECTOR

JEFFREY DOBBSDIRECTOR

GEOFF GILLMOREDIRECTOR

About this charity

Recognized since: January 1943
Location: 1700 CHAPEL DRIVE - FINANCE OFFICE, VALPARAISO, IN 46383-4520
County: Porter
In care of: % MARK VOLPATTI
Primary officer: JOSE D PADILLA, PRESIDENT

How to reach them

WebsiteVisit the charity’s website Phone(219) 464-5215

Filing and classification

Latest tax year: 2024
Tax period began: July 1, 2024
Return type: 990
Tax preparer: FORVIS MAZARS LLP
NTEE classification: Education (B430)
Grant-giving organization: Yes