Lutheran Chaplaincy Outreach

Lutheran Chaplaincy Outreach reports a significant deficit and near-depleted assets in its latest filing.

EIN: 202814477 · Iowa City, IA · NTEE: X032 · Updated: 2026-03-28

$8KRevenue
$1Assets
45/100Mission Score (Fair)
X032
Lutheran Chaplaincy Outreach Financial Summary
MetricValue
Total Revenue$8K
Total Expenses$110K
Program Spending80%
Net Assets$1
Transparency Score45/100

Is Lutheran Chaplaincy Outreach Legit?

Significant Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
ModerateTransparency
4 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Lutheran Chaplaincy Outreach directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Lutheran Chaplaincy Outreach

Lutheran Chaplaincy Outreach (EIN: 202814477) is a nonprofit organization based in Iowa City, IA, classified under NTEE code X032. The organization reported total revenue of $8K and total assets of $1 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lutheran Chaplaincy Outreach's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

20Years Operating
MicroSize Classification
13Years of Filings
MixedRevenue Trajectory

Lutheran Chaplaincy Outreach is a micro nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -17.7%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$8K
Total Expenses$110K
Surplus / Deficit$-101,560
Total Assets$1
Net Assets$1
Operating Margin-1269.0%
Months of Reserves0.0 months

Financial Health Grade: C

In 2023, Lutheran Chaplaincy Outreach reported a deficit of $102K with expenses exceeding revenue, holds 0.0 months of operating reserves (limited).

Financial Trends

Over 13 years of filings (2011–2023), Lutheran Chaplaincy Outreach's revenue has declined at a compound annual growth rate (CAGR) of -17.7%.

YearRevenue ChangeExpense ChangeAsset Change
2023-80.4%+1922.2%-100.0%
2022-52.7%-92.4%+53.5%
2021+1.9%-20.5%+28.8%
2020+7.2%-2.7%-9.1%
2019+2.2%-1.9%-19.1%

IRS Tax-Exempt Classification

IRS Classification Codes7000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Lutheran Chaplaincy Outreach exhibits concerning financial trends in its latest filing. In 2023, the organization reported revenue of $8,003 against expenses of $109,563, indicating a significant deficit and an inability to cover its operational costs through current income. This contrasts sharply with previous years, such as 2022, where revenue of $40,809 comfortably exceeded expenses of $5,418, and 2021, where revenue was $86,223 against expenses of $71,416. The dramatic drop in assets from $101,560 in 2022 to just $1 in 2023 further highlights a severe deterioration in financial health. While the organization consistently reports 0% officer compensation, which is a positive for efficiency, the overall financial stability is highly questionable given the recent performance. The organization's spending efficiency is difficult to fully assess without a detailed breakdown of expenses, but the substantial deficit in 2023 suggests a major operational challenge. The lack of liabilities across all reported periods is a positive indicator, showing no accumulated debt. However, the near-zero asset base in the latest period raises serious questions about its long-term viability and capacity to deliver on its mission. The consistent reporting of 0% officer compensation over many years suggests a volunteer-driven or very lean administrative structure, which is generally a sign of good stewardship, but this is overshadowed by the recent financial instability. Transparency appears adequate through its consistent IRS 990 filings, which are publicly available. However, the drastic financial changes between 2022 and 2023, particularly the near depletion of assets and the large deficit, warrant further investigation and explanation from the organization. Without additional context, these figures present a concerning picture of financial management and sustainability.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lutheran Chaplaincy Outreach with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

According to IRS 990 filings, Lutheran Chaplaincy Outreach allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$8KTotal Revenue
$110KTotal Expenses
$1Total Assets
$1Net Assets

Executive Compensation Analysis

Executive compensation is consistently reported at 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through other means not reported as officer compensation, which is highly efficient for an organization of its size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Lutheran Chaplaincy Outreach's IRS 990 filings:

Strengths

The following positive indicators were identified for Lutheran Chaplaincy Outreach:

Frequently Asked Questions about Lutheran Chaplaincy Outreach

Is Lutheran Chaplaincy Outreach a legitimate charity?

Based on AI analysis of IRS 990 filings, Lutheran Chaplaincy Outreach (EIN: 202814477) significant concerns. Mission Score: 45/100. 4 red flags identified, 2 strengths noted.

How does Lutheran Chaplaincy Outreach spend its money?

Lutheran Chaplaincy Outreach directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Lutheran Chaplaincy Outreach tax-deductible?

Lutheran Chaplaincy Outreach is registered as a tax-exempt nonprofit (EIN: 202814477). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Lutheran Chaplaincy Outreach's spending goes to programs?

Lutheran Chaplaincy Outreach directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Lutheran Chaplaincy Outreach compare to similar nonprofits?

With a transparency score of 45/100 (Fair), Lutheran Chaplaincy Outreach is near average for NTEE category X032 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Lutheran Chaplaincy Outreach located?

Lutheran Chaplaincy Outreach is headquartered in Iowa City, Iowa and files with the IRS under EIN 202814477. It is classified under NTEE code X032.

How many years of IRS 990 filings does Lutheran Chaplaincy Outreach have?

Lutheran Chaplaincy Outreach has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $8K in total revenue.

What caused the dramatic decrease in revenue from $40,809 in 2022 to $8,003 in 2023?

The IRS 990 data does not provide specific reasons for the revenue decline, but it is a critical factor in the organization's current financial instability.

Why did assets drop from $101,560 in 2022 to just $1 in 2023?

This significant asset depletion suggests a major financial event or expenditure that is not detailed in the summary data, raising concerns about the organization's solvency.

How does Lutheran Chaplaincy Outreach plan to cover its expenses given the $101,560 deficit in 2023?

With revenue of $8,003 and expenses of $109,563 in 2023, the organization incurred a substantial deficit, and the filing data does not indicate how this gap will be addressed.

Is the organization still operational given its current asset level and deficit?

The latest filing shows assets of only $1, which is extremely low for an operational nonprofit, suggesting potential cessation of activities or severe operational challenges.

Filing History

IRS 990 filing history for Lutheran Chaplaincy Outreach showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Lutheran Chaplaincy Outreach's revenue has declined by 90.4%, moving from $83K to $8K. Total assets decreased by 100% over the same period, from $90K to $1. Total functional expenses rose by 51.6%, from $72K to $110K. In its most recent filing year (2023), Lutheran Chaplaincy Outreach reported a deficit of $102K, with expenses exceeding revenue.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $8K $110K $1 $0 View 990
2022 $41K $5K $102K $0 View 990
2021 $86K $71K $66K $0
2020 $85K $90K $51K $0 View 990
2019 $79K $92K $57K $0 View 990
2018 $77K $94K $70K $0 View 990
2017 $115K $93K $87K $0 View 990
2016 $81K $82K $65K $0 View 990
2015 $81K $81K $65K $0 View 990
2014 $71K $79K $66K $0 View 990
2013 $75K $92K $73K $0 View 990
2012 $76K $76K $90K $0 View 990
2011 $83K $72K $90K $0 View 990

Year-by-Year Financial Summary

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Lutheran Chaplaincy Outreach:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Lutheran Chaplaincy Outreach is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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