Lutheran Bible Translators

The information on this page was last updated 1/26/2024. If you see errors or omissions, please email: [email protected]


Lutheran Bible Translators provides translation and literacy partnership to language communities around the world.

Contact information

Mailing address:
Lutheran Bible Translators
PO Box 789
Concordia, MO 64020


Phone: 660-225-0810

Email: [email protected]

Organization details

EIN: 952630437

CEO/President: Rev. Dr. Rich Rudowske

Chairman: Marlis Norton

Board size: 9

Founder: Rev. Morris Watkins

Ruling year: 1969

Tax deductible: Yes

Fiscal year end: 12/31

Member of ECFA: Yes

Member of ECFA since: 1980


Vision: God is transforming the lives of people around the world as they read and use His Word in their heart language.

Bible Translation: Why translate Scripture for every language? Because when we hear God's Word through our own language - not the language of foreigners, colonizers, or overlords - then we understand how much God loves and desires us. Over 1 billion people worldwide do not have the full Bible in a language that touches them deeply. An estimated 165 million do not have a single verse of Scripture.

Deeper Engagement: Why don't we just translate, publish and move on as quickly as possible? Because our goal is impact, not production. We work with either pre-literate or semi-literate peoples. Printed books are not a part of their life. It takes creative and intentional effort to help individuals, families, and even congregations read, hear and interact with Scripture within their daily activities. The Bible has no impact unless the Word engages deeply within.

Greater Capacity: Why invest in the emerging non-Western Christian church and Bible agencies? Because the future of the global Church depends on it. Locally driven outreach is far more effective than expatriate missionary work alone. Building local expertise and appropriate infrastructure empowers the local church to more sustainably engage in mission.

Mission statement

Lutheran Bible Translators makes God's Word accessible to those who do not yet have it in the language of their hearts.

Statement of faith

Lutheran Bible Translators accepts without reservation:

The Scriptures of the Old and the New Testament as the verbally inspired and inerrant Word of God and the only rule and norm of faith and of practice.

All the Symbolical Books of the Evangelical Lutheran Church as a true and unadulterated statement and exposition of the Word of God, to wit: The Ecumenical Creeds (the Apostles' Creed, the Nicene Creed, the Athanasian Creed), the Unaltered Augsburg Confession, the Apology of the Augsburg Confession, the Smalcald Articles, the Large Catechism of Luther, the Small Catechism of Luther, and the Formula of Concord.

Note that the "Symbolical Books of the Evangelical Lutheran Church... to wit:..." is the Book of Concord.

Donor confidence score

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Transparency grade


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Financial efficiency ratings

Sector: Bible Translation Organizations

CategoryRatingOverall rankSector rank
Overall efficiency rating585 of 11045 of 16
Fund acquisition rating420 of 11054 of 16
Resource allocation rating384 of 11056 of 16
Asset utilization rating911 of 110410 of 16

Click here to read Lutheran Bible Translators' response to our ratings

Financial ratios

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Balance sheet
Receivables, inventories, prepaids$2,634,402$1,446,664$1,537,770$108,045$887,125
Short-term investments$8,420,351$9,157,682$7,254,771$6,327,764$3,342,426
Other current assets$0$0$0$0$0
Total current assets$13,843,083$14,231,215$12,245,467$11,118,652$7,978,263
Long-term investments$0$0$0$0$0
Fixed assets$169,217$179,200$211,330$266,777$326,024
Other long-term assets$1,966,576$1,494,498$1,510,230$1,628,642$1,702,146
Total long-term assets$2,135,793$1,673,698$1,721,560$1,895,419$2,028,170
Total assets$15,978,876$15,904,913$13,967,027$13,014,071$10,006,433
Payables and accrued expenses$285,352$122,301$116,455$176,999$46,325
Other current liabilities$0$0$0$0$0
Total current liabilities$285,352$122,301$116,455$176,999$46,325
Due to (from) affiliates$0$0$0$0$0
Other long-term liabilities$0$0$0$0$0
Total long-term liabilities$0$0$0$0$0
Total liabilities$285,352$122,301$116,455$176,999$46,325
Net assets20222021202020192018
Without donor restrictions$11,700,543$11,604,416$9,438,407$9,040,424$7,423,704
With donor restrictions$3,992,981$4,178,196$4,412,165$3,796,648$2,536,404
Net assets$15,693,524$15,782,612$13,850,572$12,837,072$9,960,108
Revenues and expenses
Total contributions$8,101,118$7,860,901$6,276,632$7,022,134$5,140,355
Program service revenue$0$0$0$0$0
Membership dues$0$0$0$0$0
Investment income$1,382,727$879,746$243,595$190,714$147,827
Other revenue$7,529$53,099$9,150$13,355$8,430
Total other revenue$1,390,256$932,845$252,745$204,069$156,257
Total revenue$9,491,374$8,793,746$6,529,377$7,226,203$5,296,612
Program services$6,607,254$5,596,620$5,239,457$3,743,173$3,250,089
Management and general$686,915$642,191$638,229$537,779$444,760
Total expenses$7,708,446$6,716,036$6,309,412$4,751,810$4,083,646
Change in net assets20222021202020192018
Surplus (deficit)$1,782,928$2,077,710$219,965$2,474,393$1,212,966
Other changes in net assets$0$0$0$0$0
Total change in net assets$1,782,928$2,077,710$219,965$2,474,393$1,212,966


Michael Rodewald Resigned 123122Executive Di$143,843
Richard RudowskeCFO$101,484

Compensation data as of: 12/31/2022

Response from ministry

Thanks for the opportunity to comment on the rating system as well as the rating received by Lutheran Bible Translators.

Since our rating is in an "acceptable" range, I trust that the following comments will not be construed as merely sour grapes. Rather, they reflect some concerns about procedure and methodology.

The Summary Overview lists four basic principles.

#1-The system rates financial efficiency not programmatic efficiency. However, the summary statement clearly places a programmatic value on financial efficiency ("the most mission-related activity for the least amount of financial resources"). It is probably impossible to avoid, but the rating system clearly implies programmatic judgements without programmatic review.

#2- The system claims objectivity. That may be accurate for organizations that file IRS Form 990 if Wall Watchers consistently uses that information to calculate ratios. If, however, some organizational ratios are calculated from the audited financial statements, there may be a lack of consistency which results in a lack of objectivity. While auditors follow certain broad principles of consistency, there are allowable exceptions. Does Wall Watchers reclassify audit lines so that organizations will be treated consistently and, therefore, objectively? Or is the audit accepted "as is" resulting in some inconsistencies and, therefore some lack of objectivity?

#3 - The ratings are relative. That may be an accurate statement, but is it desirable? Very large organizations with a larger revenue and asset base are compared with smaller organizations. Economies of scale may adversely effect the smaller organization suggesting diminished efficiency. In fact, the smaller organization may be far more efficient because they are forced to "count their pennies" more aggressively. The ratios, however, may still appear to project lesser efficiency.

#4 - The ratio categories seem appropriate. There is a question about the Risk/Return motif. While business ratios use this language, does it really apply to nonprofit ministry organizations? The Contributions Reliance Ratio is "higher is better" if there is greater reliance on contributions. That means organizations with active endowments would rate lower because endowment return is not a contribution. That conclusion would seem to be a value judgement not an objective ratio analysis.

Calculating the Rating

On a methodology level, I have some concerns about the whole issue of averaging ratios. Tyran, in "The Vest-Pocket Guide to Business Ratios", speaks about the "deviation method" for determining the Mean of a distribution. Interestingly, his example is the calculation of the arithmetic mean for a distribution of Current Ratios. In his algebraic mean calculation, however, he does not illustrate with averaging a distribution of ratios. While Tyran is not the only resource, calculating the average of a distribution of ratios poses some problems. While it is "technically" possible, does it result in logical or useful product? Is it possible that such a calculation creates the illusion of meaning without actually producing a meaningful answer?

Step 4 is based on subtracting the risk score from the return score (based, I assume, on the fact that the Return ratio should be larger than the Risk ratio). My concern, however, is that steps three and four are based on averaging and dividing ratios of individual organizations from averaged ratios based on a distribution of ratios. Is it possible that this rather convoluted process gives the illusion of precision while actually yielding little valuable information? The average donor may well be persuaded to a conclusion without actually understanding the process involved.

Step 6 presents an interesting distribution of Stars. Given the calculation process based on individual organizations compared to the distribution, I would assume that there are very few 5 Stars and that the end result was heavily loaded to 3 Star.

The final computation is based on an average of percentile ranks. Again, we question the mathematical validity of averaging percentiles. The result "looks like a number" but is the number meaningful from a mathematical standpoint?

Assume for a moment that 3 Stars is just average - a "C" on the Ministry Watch Efficiency scale. I'm not a mathematician, but my strong impression is that the system tends to force a mid-range result. The repeated averaging of ratios and percentiles tends to force the end product of the calculation to the middle, creating the impression that the organization is inefficient and, by extrapolation, ineffective.

While our overall rating was above average by the ranking methodology and more-or-less average by the rating methodology, my concerns remain. It appears that Wall Watchers has an admirable motivation but a system with significant methodological flaws. In addition, the focus on financial efficiency will not be clear to most donors who will read the numbers and make some assumptions about the organization that Wall Watchers did not intend but which are reinforced by the methodology.

Marshall R. Gillam

The information below was provided to MinistryWatch by the ministry itself. It was last updated 1/26/2024. To update the information below, please email: [email protected]


Lutheran Bible Translators was founded in 1964 by Rev. Morris Watkins. LBT is an independent mission group, founded in 1964, and is the only Lutheran organization totally devoted to this specialized ministry.

Program accomplishments

Over 20 million impacted
Partnerships with over 100 language communities
55 active missionaries
45 publications
Member of Illuminations - A Collective Impact Alliance for Bible Translation.


Because the ministry of Lutheran Bible Translators is supported by the prayers and contributions of fellow Christians, LBT is always in need of both prayers and financial contributions. In addition, missionaries are needed to fill the open translation, literacy, and vernacular media positions around the world.