Columbia Lutheran Home
Legal name: Columbia Lutheran Ministries
Nonprofit profile at a glance
- EIN
- 910570840
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Seattle, Washington, United States
- Phone
- (206) 632-7400
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Nursing, Convalescent Facilities
- Affiliation
- Christianity
Reported finances
- Revenue
- $14,688,505
- Expenses
- $14,108,543
- Assets
- $22,799,163
- Liabilities
- $1,029,346
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- DAVID HEYER (PRESIDENT/ADMINISTRATOR)
Highest reported compensation
- HABIB HARIRI (RN): $381,207 total reported compensation
- DAVID HEYER (PRESIDENT/ADMINISTRATOR): $268,665 total reported compensation
- TAMELA OGLESBY (DIRECTOR OF NURSING): $159,754 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide care for the whole person—body, mind, and spirit—with the highest standards of care, dignity, and respect. Our first Administrator, Pastor C.R. Swanson, was a visionary who pioneered social services and developed the concept of integrated care for the elderly, which continues to inspire our mission today. Established in 1920** to house elderly Scandinavian immigrants, it was first conceived of as a self help cooperative- an early precursor to today’s Assisted Living model- with a Matron, a Caretaker and 12 residents. Known as the Columbia Conference for the Aged, residents came from as far away as Montana. As its reputation grew, the “Home” underwent continual expansion. By its 10th anniversary, there were 72 Residents with an annex that served as a Hospice.
What it reported doing in 2024
Columbia Lutheran Home has practiced compassionate care since 1920. Offering short term rehabilitation and long term elder care we are guided by a holistic approach: our mission is to provide care for the whole person - body, mind and spirit. Delivering the highest standard of care with dignity and respect is essential to our mission. We welcome everyone regardless of religion, orientation, or ability to pay. Nearly 25,000 patient days are provided annually.
Operating model
- Revenue model
- Earned-program. 97% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 69
- Accountability: 100
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.7%; rating input score 88
- Program expense ratio: 92.3%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.9%; rating input score 50; 50th percentile among comparable filings
- Total-asset coverage ratio: 1.62; rating input score 54; 54th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 84; 84th percentile among comparable filings
- Officer compensation ratio: 10.2%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 12th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 28th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 87.7% of revenue deployed · 92.3% of spending went to programs
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $13M in reported program spending
- Leadership: top reported pay $381K · 17 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 2 contractors listed · $1.5M reported
- Consistency: 33 of 33 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Sustainability: Operating margin scored 50/100.
- Review — Sustainability: Total-asset coverage ratio scored 54/100.
- High — Sustainability: Officer compensation ratio scored 20/100.