Lutheran Center

Nonprofit profile at a glance

EIN
810406790
IRS 990-EZ coverage
2013–2025
Forms available
Form 990 2024, Form 990-EZ 2025, Form 990-N 2023
Location
Billings, MT, USA
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation
Affiliation
Christianity

Reported finances

Revenue
$66,495
Expenses
$45,471
Assets
$492,787
Liabilities
$47,848

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Andy Hall (Board President)
  • Marcia Tostengard (Board Vice President)

People named in this filing

  • Andy Hall (Board President)
  • Marcia Tostengard (Board Vice President)
  • Alan Lohof (Board 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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide low cost lodging for medical purposes for individuals in Billings for medical services.

What it reported doing in 2025

Room Rentals House Manager

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 74
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.8%; rating input score 27
  • Program expense ratio: 45.3%; rating input score 45

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 3rd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 31.6%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 10.84; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0.1; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: 45.3%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -6.2% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 3.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 26.8% of revenue deployed · 45.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $21K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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: Mission deployment rate scored 27/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.