Liberty Lutheran

Legal name: Liberty Community Services Inc

Nonprofit profile at a glance

EIN
203630505
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Ambler, PA, US
Phone
1-267-464-7700
Rating
32
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$530
Expenses
$194,262
Assets
$41,094
Liabilities
$2,629,131

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LUANNE FISHER (CEO/PRESIDENT UNTIL 11/25)

Highest reported compensation

  • LUANNE FISHER (CEO/PRESIDENT UNTIL 11/25): $713,396 total reported compensation
  • JOHN M BARNUM (CFO/SVP THROUGH 10/25): $434,915 total reported compensation
  • JOAN MCCABE MYERS (SR. VP/COO): $372,537 total reported compensation

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

Overview

Mission

Liberty Lutheran is a faith-based organization dedicated to serving older adults and individuals with disabilities, providing a continuum of care and support services that promote independence, dignity, and quality of life.

What it reported doing in 2024

Liberty community services, d/b/a liberty at home and liberty hospice, is a nonprofit 501(c)(3) organization that provided home care services to seniors in their homes. During january 2020, lah discontinued its home health, hospice and therapy services that had until that time beenprovided to affiliates and surrounding external communities encompassing the philadelphia five-county area. In june 2022 liberty at home discontinued its home care services.

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - Most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 55
  • Accountability: 76
  • Sustainability: 5
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 25th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -36,553.2%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 63.98; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 48.5%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -15.9% per year; rating input score 0; 21st percentile among comparable filings
  • Revenue growth: -5.6% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 19th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 5 of 6 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $713K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 10 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.