Luther Home of Mercy Foundation Inc

Nonprofit profile at a glance

EIN
341680157
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Williston, OH, USA
Phone
4198367741
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$2,587,550
Expenses
$1,410,099
Assets
$11,080,176
Liabilities
$13,215

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ARLYN J BENSCH (VICE PRESIDENT)
  • REV DONALD L WUKOTICH (PRESIDENT)

Highest reported compensation

  • TERRI RODRIGUEZ (EXCECUTIVE DIRECTOR): $169,370 total reported compensation
  • KEN RICHMOND (DIRECTOR OF FINANCE): $104,950 total reported compensation

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

Overview

Mission

Recognizing that we are all created in god's image, the luther home of mercy foundation board's mission is to support the programs and services of luther home of mercy. We are dedicated to helping individuals with intellectual and developmental disabilities live life to the fullest.

What it reported doing in 2024

The luther home of mercy foundation (lhm) is operated by community volunteers who promote the welfare of the programs of the luther home of mercy. The foundation manages and distributes the funds and other properties for the sole benefit of luther home of mercy. Donations to the agency are given to the lhm foundation and are invested for the short and long term expansion of programs for people with intellectual and developmental disabilities, capital improvements, facility enhancements and other needs not covered by the agencies fund raising efforts or state/federal funding guidelines.

Operating model

Revenue model
Donor-supported. 65% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. 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: 65
  • Transparency & Controls: 71
  • Accountability: 84
  • Sustainability: 89
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.2%; rating input score 59
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 99.7%; rating input score 100; 40th percentile among comparable filings
  • 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.5%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 7.86; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 2.1%; rating input score 75; 75th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: -3.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 59.2% of revenue deployed · 96.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $169K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 22 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.