Lord Of Life Lutheran Church
Legal name: Lord of Life Adult & Child Services Inc
Nonprofit profile at a glance
- EIN
- 161456270
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Depew, NY, United States
- Phone
- 716-668-8000
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Residential Care & Adult Day Programs
Reported finances
- Revenue
- $1,728,158
- Expenses
- $1,949,058
- Assets
- $326,255
- Liabilities
- $316,414
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- PASTOR DARCY A TILLMAN (PRESIDENT)
Highest reported compensation
- PASTOR DARCY A TILLMAN (PRESIDENT): $92,840 total reported compensation
- DOUGLAS RENNING (CONTROLLER (FORMER)): $38,810 total reported compensation
- ANDREA CASTLE-BAECKER (DIRECTOR OF FINANCE): $8,246 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Lord of Life is a vibrant, multi-generational church dedicated to helping people connect with Jesus and grow in faith, one step at a time. We provide high quality, affordable childcare for infants from age 6 weeks through school agers up to age 12. We are licensed by New York State OCFS and contract with the Department of Social Services. Our preschool and Kinder ready programs prepare your child for success. Copyright © 2026 Lord Of Life Lutheran Church - All Rights Reserved. Powered by. We provide a safe, nurturing environment for adults who require assistance in daily living and who benefit from socialization in a structured program. Child Development Center Child Development Center.
What it reported doing in 2024
Provides for the establishment, maintenance and operation of adult andchild day care centers
Operating model
- Revenue model
- Earned-program. 91% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 88
- Transparency & Controls: 92
- Accountability: 100
- Sustainability: 15
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97%; rating input score 97
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- 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; 63rd 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: -12.8%; rating input score 14; 14th percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0.97; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 7.2%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 27th percentile among comparable filings
- Revenue growth: 2% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 10th 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: 100% of revenue deployed · 97% of spending went to programs
- Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $93K · 9 people listed
- Consistency: 36 of 36 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 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 — Sustainability: Operating margin scored 14/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.