Liberty Lutheran Foundation
Nonprofit profile at a glance
- EIN
- 232665839
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Ambler, PA, USA
- Phone
- 2674647700
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $9,887,898
- Expenses
- $737,282
- Assets
- $58,856,500
- Liabilities
- $51,666
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 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 (SENIOR 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 foundation is a nonprofit 501(c)(3) organization that that serves as a resource to ensure the security and prosperity of liberty lutheran's family of services, as well as its residents, members, patients, and clients.
What it reported doing in 2024
Liberty lutheran foundation is a nonprofit 501(c)(3) organization that serves as a resource to ensure the security and prosperity of liberty lutheran's family of services, as well as its residents, members, patients, and clients. Tasked with the implementation and administration of fundraising activities, liberty lutheran foundation also manages investment portfolios that benefit the entire organization. Liberty lutheran's efforts have created additional services, amenities, and resources, including four benevolent care programs that help residents who have outlived their financial resources.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 74% for direct work, and 26% for affiliated organizations.
The verdict
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 61
- Accountability: 79
- Sustainability: 87
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 17.1%; rating input score 17
- Program expense ratio: 52.2%; rating input score 52
- Fundraising efficiency: $54.11 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 17th 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: 87.5%; rating input score 88; 19th 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: 92.5%; rating input score 99; 99th percentile among comparable filings
- Total-asset coverage ratio: 79.83; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
- Officer compensation ratio: 28.1%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: -6% per year; rating input score 0; 4th percentile among comparable filings
- Revenue growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: 17.1% of revenue deployed · 52.2% of spending went to programs
- Governance: 7 of 8 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $385K in reported program spending
- Leadership: top reported pay $713K · 12 people listed · 0 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 9 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 17/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Financial Efficiency: Program expense ratio scored 52/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 6/100.