Luther Memorial Home

Nonprofit profile at a glance

EIN
450261669
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Mayville, ND, USA
Phone
7017863401
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$10,526,984
Expenses
$10,697,166
Assets
$13,895,634
Liabilities
$2,259,470

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Brad Thykeson- Vice Pres then (President as of Nov 2024)
  • Richelle Mewes (President thru Oct 2024)
  • Gary Sundeen-Director then (Vice President as of Nov 2024)

Highest reported compensation

  • Brittany Ness (Administrator): $180,267 total reported compensation
  • Nancy Carlson (Director of Nursing(Until May 2024)): $146,347 total reported compensation
  • Julie Winger (CFO): $135,102 total reported compensation

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

Overview

Mission

To provide a high level of comfort and security to its residents at a skilled level of care and assisted level of care.

What it reported doing in 2024

Luther Memorial Home owns and operates a 62-bed nursing facility and a 41-unit assisted living facility in Mayville ND. We serve as a tangible expression of God's love by responding to the needs of the aging, ever mindful of the worth and dignity of the individual. We address ourselves in both traditional and innovative ways to meeting the needs of the aged who are best served in a residential setting without regard to national origin, race, color, creed, sex, or handicap. We seek to minister to the whole person, offering a full range of progressive care, from retirement housing to skilled nursing. We further seek to represent the concerns of all aging people in the society of which we are a part. Statement continued on Schedule O.Our board and staff dedicate themselves to making Luther Memorial Home a place where our residents will live in comfort in a community that is shaped by Christian concern. The organization provided 21,498 total days of skilled nursing care to elderly men and women during fiscal year June 30, 2025. In addition, we provided residential rental services to elderly tenants.

Operating model

Revenue model
Other-operating. 97% of the money available for current operations came from other operating 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.2%; rating input score 92
  • Program expense ratio: 90.5%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.6%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 18th percentile among comparable filings

Details

  • Where the money goes: 92.2% of revenue deployed · 90.5% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9.7M in reported program spending
  • Leadership: top reported pay $180K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.8M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • 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 24/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.