Graceworks Lutheran Services

Legal name: Graceworks Lutheran Services Affiliates Group Return

Nonprofit profile at a glance

EIN
311325015
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Dayton, OH, US
Phone
(937) 433-2110
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$42,981,494
Expenses
$38,737,731
Assets
$26,653,408
Liabilities
$28,707,552

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

25 people listed

Executive titles in this filing

  • JUDY A BUDI (BOARD - PRESIDENT)

Highest reported compensation

  • JUDY A BUDI (BOARD - PRESIDENT): $425,476 total reported compensation
  • ROBERT A REICHARD (BOARD - TREASURER): $220,413 total reported compensation
  • JACKIE A D'AURORA (BOARD - ASSISTANT SECRETARY): $211,259 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Faithful Caring

What it reported doing in 2024

Graceworks enhanced living: since 1983, graceworks enhanced living has provided safe, caring home environments for more than 200 adults with intellectual and developmental disabilities annually. In addition to 44 homes in butler, greene, hamilton and montgomery counties, graceworks enhanced living also provides transitional housing through an interim care home in montgomery county. Day programs in hamilton and montgomery counties provide recreational day habilitation services for more than 85 people.the basore adult interim care home is a transitional shelter for individuals with developmental disabilities. We provided emergency and respite services for 33 individuals throughout 2024 and worked with the montgomery county board of developmental disabilities to find permanent placement for each person. Graceworks enhanced living was awarded 2024 greater cincinnati nonprofit of the year for adult residential care homes.volunteer services provided opportunities for 445 volunteers to support the needs of the people we serve through 25,752 hours of charitable services.since 2022, graceworks' bridges outreach efforts have continued to increase awareness, conversation and education on issues including poverty, homelessness and food insecurity around our community. By providing opportunities for staff to serve others, we demonstrate the graceworks values and culture of faithful caring. In 2024, 70 employees provided 250 hours of volunteer service to local nonprofits.

Operating model

Revenue model
Earned-program. 98% 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

SUPPORTED - 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 some related-organization disclosures are missing.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 65
  • Accountability: 88
  • Sustainability: 48
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 89.3%; rating input score 89
  • 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: Scored; rating input score 0

Accountability

  • Independent voting board: 80%; rating input score 80; 16th 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: 9.9%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.08; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -1.8% per year; rating input score 0; 6th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 80.4% of revenue deployed · 89.3% of spending went to programs
  • Governance: 16 of 20 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $34.6M in reported program spending
  • Leadership: top reported pay $425K · 25 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $374K reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.