UNITED LUTHERAN SEMINARY: Single Audit Reports and Findings
UNITED LUTHERAN SEMINARY filed 5 single audits between 2018 and 2022; the most recently observed auditor is BAKER TILLY US, LLP (2022), and the 2022 report lists 6 findings, including 1 material weakness. 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; UNITED LUTHERAN SEMINARY is recorded in GETTYSBURG, Pennsylvania under EIN 231365169, 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 |
|---|---|---|---|---|---|---|---|
| 2022 | 2022-06-30 | $983,632 | $750,000 | BAKER TILLY US, LLP | 6 | MW / SD | 2022-06-CENSUS-0000181061 |
| 2021 | 2021-06-30 | $1,115,849 | $750,000 | BAKER TILLY US, LLP | 3 | MW / SD | 2021-06-CENSUS-0000181061 |
| 2020 | 2020-06-30 | $965,270 | $750,000 | BAKER TILLY US, LLP | 3 | MW / SD | 2020-06-CENSUS-0000181061 |
| 2019 | 2019-06-30 | $917,690 | $750,000 | BAKER TILLY US, LLP | 4 | MW / SD | 2019-06-CENSUS-0000181061 |
| 2018 | 2018-06-30 | $1,319,285 | $750,000 | BAKER TILLY US, LLP | 1 | MW | 2018-06-CENSUS-0000181061 |
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 | $564,857 | Yes |
| 84.425 | COVID-19 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION FORMULA GRANT | $306,617 | No |
| 84.425 | COVID-19 HIGHER EDUCATION EMERGENCY RELIEF FUND (HEERF) - STUDENT AID PORTION | $77,078 | No |
| 84.425 | COVID-19 HIGHER EDUCATION EMERGENCY RELIEF FUND (HEERF) - INSTITUTIONAL PORTION | $35,080 | 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 |
|---|---|---|---|
| 2022-001 | P | Material weakness | Yes |
| 2022-002 | N | Significant deficiency | Yes |
| 2022-003 | N | Significant deficiency | Yes |
| 2022-004 | N | Material weakness | No |
| 2022-005 | N | Significant deficiency / Questioned costs | No |
| 2022-006 | E | Significant deficiency / Questioned costs | 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.
- Exempt under
- 501(c)(3)
- Ruling year
- 1988
- BMF release
- 2026-09-17
Read next
- CPA firms that audit Pennsylvania nonprofits
- Pennsylvania single audit statistics
- Pennsylvania nonprofit audit requirements
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 UNITED LUTHERAN SEMINARY 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. “UNITED LUTHERAN SEMINARY Single Audits and Findings (PA).” https://getauditradar.com/single-audits/pa/united-lutheran-seminary-231365169/. Data as of 2026-09-18.