Luther Manor Association
Nonprofit profile at a glance
- EIN
- 237075510
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Hannibal, MO, USA
- Phone
- 5732215533
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $5,060,977
- Expenses
- $5,027,048
- Assets
- $4,213,866
- Liabilities
- $375,855
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 people listed
Executive titles in this filing
- WILMA ST CLAIR (PRESIDENT)
- DANA RUHL (VICE-PRESIDENT)
People named in this filing
- JIMMIE WOLFMEYER (DIRECTOR)
- REGINA BOYER (DIRECTOR)
- JACQUIE ZBLESKI (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Provide long-term care services in skilled nursing facility and manage apartment complex focusing on retired tenants.
What it reported doing in 2024
Operation of a 18-bed apartment complex for the elderly contiguous to the nursing home
Operating model
- Revenue model
- Earned-program. 98% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 90
- Accountability: 88
- Sustainability: 44
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.5%; rating input score 82
- Program expense ratio: 84.8%; rating input score 85
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 0.7%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 0.84; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings
Growth
- Program expense growth: 2.8% per year; rating input score 100; 26th percentile among comparable filings
- Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -6.2% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 82.5% of revenue deployed · 84.8% of spending went to programs
- Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $4.3M in reported program spending
- Leadership: top reported pay $0 · 12 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 2 of 7 not reported.
- Moderate — Sustainability: Operating margin scored 36/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Growth: Asset growth scored 0/100.