Luther Center for Learning
Nonprofit profile at a glance
- EIN
- 943231655
- IRS 990-EZ coverage
- 2010–2014
- Forms available
- Form 990-EZ 2014
- Location
- Port Orchard, WA, USA
- Phone
- 3608765094
- Rating confidence
- Limited
- Sector
- Elementary, Secondary Education, K - 12
- Affiliation
- Christianity
Reported finances
- Revenue
- $-20,882
- Expenses
- $9,596
- Assets
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- TRINETTE GATES (President)
- JUDY NELSON (Vice President)
People named in this filing
- TRINETTE GATES (President)
- JUDY NELSON (Vice President)
- RICHARD SHEPHERD (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Christian secondary school
What it reported doing in 2014
Establish and maintian a christian intergenerational place for lifelong learning with a primary school (grades k-6) at its core.
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 9
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: 0.5%; rating input score 1
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -146%; rating input score 5; 5th percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings
Growth
- Program expense growth: -40% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: -98.8% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -29.8% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 0.5% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $52 in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 5 of 5 current checks pass
- Schedules: 5 filed schedules
- Filing history: 5 filing years from 2010 to 2014
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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: Program expense ratio scored 1/100.
- High — Sustainability: Operating margin scored 5/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 57/100.