The Lutheran Church—Missouri Synod provides this page with documents and resources intended to serve the needs of contributors and the public for transparency.
The matter of transparency is largely subjective, meaning it is observer-relative. What may satisfy the desire of one person for transparency may not satisfy the needs and desires of someone else. Likewise, a person may not know how or where to access information intended to provide transparency, and, once located, a person may not know how to interpret that information. To complicate matters, the definition of transparency is not well-defined.
For these reasons, the LCMS chooses to benchmark itself against rigorous standards established by the Better Business Bureau Wise Giving Alliance, and those standards are applied equitably to organizations across the entire nonprofit sector. The LCMS is subject to an annual audit against those standards and has earned BBB’s “Accredited Charity Status.”

The resources and links below are intended to open a dialog between the LCMS and the person seeking information about how the LCMS International Center manages it personnel, resources, and programs. It is not intended to be an all-exhaustive resource; rather it attempts to provide those resources and items that are requested most often or designed to answer questions asked most often. Due to recent budget reductions, updating certain resources has become more challenging and time-consuming. Delays in updating resources are not desired or intentional, but they are more likely.
Please contact us if you cannot find the information you need on this page or on its linked pages, and let us know if you have questions about any of the resources on these pages. As President Harrison wrote in a recent letter to contributors, “Ask questions and expect honest, forthright, and transparent answers.”
We pray that, working together, this transparency resource page is refined over time to satisfy the needs and expectations of most, if not all, of our treasured friends seeking assurance that the LCMS is well-managed, focused on meaningful mission, and willing to subject itself to close scrutiny. Our goal is nothing less than to carry out our assigned work in complete accord with God’s Word.
In service to our Lord Jesus, and to you,
Shane Smithson
Interim Executive Director
LCMS Mission Advancement
Toll free telephone: (888) 930-4438
Email: mission.advancement@lcms.org
IRS Verification of 501(c)(3) Status Letter and Group Exemption
There is one letter for corporate Synod and a second letter, a blanket exemption verification, for qualifying groups.
Are you looking for our Federal Form 990 or Form 990N?
Section 6033 of the Internal Revenue Code excuses certain organizations from filing Form 990, the information return generally required to be filed by tax-exempt organizations. The Lutheran Church—Missouri Synod, Inc. is exempt from filing Form 990/990N under this section of the code, and therefore does not file an annual Form 990 with the IRS. The information typically found on a Form 990 can be accessed publicly through resources on this page or by contacting LCMS Mission Advancement.
Annual Reports for The Lutheran Church—Missouri Synod
This mission and ministry report from The Lutheran Church—Missouri Synod contains important audited financial information from the fiscal year and general information about Synod work.
Financial Information — Fiscal Year July 1 through June 30
Audited financial statements for most recent fiscal year:
Prior audited financial statements:
Summary of operational budget for current fiscal year:
Prior years’ budget summary documents:
Annual Notice of Executive Compensation:
Officers, boards, commissions and councils
Elected officers
- President — Rev. Dr. Matthew C. Harrison
- First Vice-President — Rev. Peter K. Lange
- Second Vice-President — Rev. Benjamin T. Ball
- Third Vice-President — Rev. Dr. Alfonso O. Espinosa
- Fourth Vice-President — Rev. Nabil S. Nour
- Fifth Vice-President — Rev. Christopher Esget
- Sixth Vice-President — Rev. Eric C. Skovgaard
Other LCMS officers
- Chief Mission Officer (appointed by board of directors) — Rev. Daniel M. Galchutt
- Interim Chief Administrative Officer (appointed by board of directors) — Blake Warren
- Chief Financial Officer (appointed by board of directors) — Vacant
LCMS Board of Directors
Board for International Mission
Board for National Mission
Commissions and Councils
- Commission on Constitutional Matters — Opinions, Meeting Minutes, Other Documents
- Commission on Theology and Church Relations
- Council of District Presidents (pending)
Fundraising and Contributor Rights
- Contributions Comparison Report (Unaudited) — Fiscal Year 2022
- Mission Advancement Fundraising Targets — Fiscal Year 2024
- Advancement Staff Code of Professional Ethics
- Donor Bill of Rights
- Mission Advancement Fund-Raising Policy and Procedure Manual (including gift acceptance)
- Mission Advancement Staff Directory
- Statement of Gift Utilization
Special Appeals Reports
LCMS Disaster Response
- Full Fiscal Year Financial Report — FY2021
- Full Fiscal Year Financial Report — FY2020
- Full Fiscal Year Financial Report — FY2019
- Full Fiscal Year Financial Report — FY2018
International Mission
- Missionary Funding and Deployment Status Report (Updated version is coming soon)
LCMS Global Seminary Initiative
LCMS Joint Seminary Fund
Mail Appeals
Ministry and Organizational Information
- Lutherans Engage — Stories of contributor impact
- Reporter — Official news and notifications
Visiting the LCMS International Center
- Contributor briefings and tours
- Group and school tours
- Mission meetings (focused discussion with specific departments or employees)
External Sources
- Guidestar — LCMS profile
- Better Business Bureau — LCMS Accredited Charity Profile
- “Watchdog” groups — Charity Navigator, Charity Watch, etc. (coming soon)