Liberty Lutheran Services

Nonprofit profile at a glance

EIN
233059658
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Ambler, PA, USA
Phone
2674647700
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Human Service Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$9,776,473
Expenses
$10,591,099
Assets
$108,426,586
Liabilities
$26,353,772

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LUANNE FISHER (CEO/PRESIDENT UNTIL 11/25)
  • DANA O'DONNELL (EXECUTIVE DIRECTOR- ALH)

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 faithfully accompanies individuals and families who are facing life changing situations through an empowering approach that honors their choices and well-being.

What it reported doing in 2024

Liberty lutheran foundation is a nonprofit 501(c)(3) organization thatserves as a resource to ensure the security and prosperity of libertylutheran's family of services, as well as its residents, members, liberty lutheran services 23-3059658patients, and clients. Tasked with the implementation andadministration of fundraising activities, liberty lutheran foundation also manages investment portfolios that benefit the entireorganization. Liberty lutheran's efforts have created additionalservices, amenities, and resources, including four benevolent careprograms that help residents who have outlived their financialresources.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
No current program activity. The filing reports no program spending for the current year.

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 a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 78
  • Accountability: 91
  • Sustainability: 39
  • Growth: 60

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 91.7%; rating input score 92; 22nd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -8.3%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 10.24; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 23.6%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: -33.1% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 11 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 9 filed program accomplishments
  • Leadership: top reported pay $713K · 19 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.