Passes our checks

First Lutheran Church Foundation

EIN 23-7031377 · Fargo, ND

Public records show a registered, tax-exempt organization in good standing.

What it says it does

TO EXPAND THE WITNESS AND MISSION OF THE FIRST LUTHERAN CHURCH IN THE COMMUNITY, REGION AND WORLD.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 100 out of 100.

Reserves
35 of 35
Spendable reserves would cover more than ten years of spending.
Debt
20 of 20
It owes 0% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 24% of income.
Income trend
15 of 15
Income rose 79% on the year before.
Spending floor
15 of 15
88% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 91 out of 100.

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15
Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)

$172,298 spent. FOUNDATION FUNDS TOTALING $172,298 WERE DISBURSED IN SUPPORT OF FIRST LUTHERAN CHURCH PROGRAMS INCLUDING BIBLE CAMP COSTS, MISSIONS, CURRICULUM, AND FURNISHINGS/REMODELING/EXPANSION.
$142,453 spent. AS PART OF THE COMMUNITY OUTREACH, EDUCATION AND MISSION OF THE FOUNDATION, IT ALSO DISTRIBUTED $12,087 TO YWCA CASS CLAY FOR WINDOW BLINDS FOR EMERGENCY SHELTER, $8,500 TO FEED MY STARVING CHILDREN FOR MEAL COSTS, $10,000 TO DOWN HOME FOR THE PURCHASE OF MATTRESSES AND BED FRAMES, $10,115 TO NEW LIFE CENTER FOR A SECURITY FENCE, $12,500 TO UNITED WAY OF CASS CLAY FOR BACKPACKS AND SCHOOL SUPPLIES, $5,000 TO JEREMIAH PROGRAM FOR GROSS MOTOR SKILL DEVELOPMENT EQUIPMENT, $5,000 TO LAKE AGASSIZ HABITAT FOR HUMANITY FOR SUPPLIES FOR BUILDING, $14,500 TO EMERGENCY FOOD PANTRY FOR BASKETS, $10,000 TO CROSSROADS LUTHERAN CAMPUS MINISTRY AT NDSU FOR EDUCATION MISSION, $15,000 TO CHURCHES UNITED FOR THE HOMELESS FOR EMERGENCY FUNDING, AND SEVERAL SMALLER GRANTS UNDER $5,000 TO VARIOUS LOCAL CHARITIES.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2026.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1969.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

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