The Lutheran University Association, Inc. - Valparaiso University: Single Audit Reports and Findings
The Lutheran University Association, Inc. - Valparaiso University filed 10 single audits between 2016 and 2025; the most recently observed auditor is FORVIS, LLP (2025), and the 2025 report lists 1 finding. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; The Lutheran University Association, Inc. - Valparaiso University is recorded in VALPARAISO, Indiana under EIN 350868125, and the Clearinghouse records it as a higher education institution.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $25,809,502 | $750,000 | FORVIS, LLP | 1 | SD | 2025-06-GSAFAC-0000396661 |
| 2024 | 2024-06-30 | $24,883,835 | $750,000 | FORVIS, LLP | 0 | — | 2024-06-GSAFAC-0000066074 |
| 2023 | 2023-06-30 | $26,228,045 | $750,000 | FORVIS, LLP | 0 | — | 2023-06-GSAFAC-0000009273 |
| 2022 | 2022-06-30 | $31,175,776 | $750,000 | FORVIS, LLP | 0 | — | 2022-06-CENSUS-0000045492 |
| 2021 | 2021-06-30 | $39,401,246 | $750,000 | FORVIS, LLP | 0 | — | 2021-06-CENSUS-0000045492 |
| 2020 | 2020-06-30 | $38,244,949 | $750,000 | FORVIS, LLP | 0 | — | 2020-06-CENSUS-0000045492 |
| 2019 | 2019-06-30 | $41,948,011 | $750,000 | FORVIS, LLP | 2 | SD | 2019-06-CENSUS-0000045492 |
| 2018 | 2018-06-30 | $47,807,506 | $750,000 | FORVIS, LLP | 2 | SD | 2018-06-CENSUS-0000045492 |
| 2017 | 2017-06-30 | $52,872,166 | $750,000 | FORVIS, LLP | 0 | — | 2017-06-CENSUS-0000045492 |
| 2016 | 2016-06-30 | $57,663,788 | $750,000 | FORVIS, LLP | 0 | — | 2016-06-CENSUS-0000045492 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 84.268 | FEDERAL DIRECT STUDENT LOANS | $16,828,452 | Yes |
| 84.063 | FEDERAL PELL GRANT PROGRAM | $4,654,275 | Yes |
| 84.038 | FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS | $1,304,859 | Yes |
| 93.493 | CONGRESSIONAL DIRECTIVES | $777,437 | Yes |
| 84.007 | FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS | $737,537 | Yes |
| 84.033 | FEDERAL WORK-STUDY PROGRAM | $348,192 | Yes |
| 47.049 | MATHEMATICAL AND PHYSICAL SCIENCES | $249,112 | No |
| 81.049 | OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM | $120,491 | No |
| 47.076 | STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) | $111,665 | No |
| 47.083 | INTEGRATIVE ACTIVITIES | $95,564 | No |
| 43.083 | The Valpo Research Collaboratory: A Needs Assessment and Pilot Project | $90,897 | No |
| 98.847 | Gut Clearance Regulation & Its Subversion by Candida Albicans | $78,451 | No |
| 93.113 | ENVIRONMENTAL HEALTH | $72,405 | No |
| 47.041 | ENGINEERING | $56,521 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $49,020 | No |
| 47.049 | MATHEMATICAL AND PHYSICAL SCIENCES | $32,531 | No |
| 81.087 | RENEWABLE ENERGY RESEARCH AND DEVELOPMENT | $30,917 | No |
| 43.001 | SCIENCE | $27,560 | No |
| 47.050 | GEOSCIENCES | $27,248 | No |
| 43.008 | OFFICE OF STEM ENGAGEMENT (OSTEM) | $19,187 | No |
| 43.008 | OFFICE OF STEM ENGAGEMENT (OSTEM) | $18,955 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $16,917 | No |
| 43.008 | OFFICE OF STEM ENGAGEMENT (OSTEM) | $16,489 | No |
| 47.070 | COMPUTER AND INFORMATION SCIENCE AND ENGINEERING | $11,865 | No |
| 43.008 | OFFICE OF STEM ENGAGEMENT (OSTEM) | $7,500 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | I | Significant deficiency | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Total revenue
- $187,644,738
- Total assets
- $606,524,754
- NTEE code
- B430
- Exempt under
- 501(c)(3)
- Ruling year
- 1943
- BMF release
- 2026-09-17
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits The Lutheran University Association, Inc. - Valparaiso University now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “The Lutheran University Association, Inc Single Audits.” https://getauditradar.com/single-audits/in/the-lutheran-university-association-inc-valparaiso-university-350868125/. Data as of 2026-09-18.