Lutheran Charities

Nonprofit profile at a glance

EIN
222510574
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Williamsville, NY, USA
Phone
7166322623
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Federated Giving Programs
Affiliation
Christianity

Reported finances

Revenue
$134,779
Expenses
$207,037
Assets
$2,507,865
Liabilities
$1,015

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID MACRO (PRESIDENT)
  • EMILY KORDASIEWICZ (VICE PRESIDENT)
  • MELANIE RUSHFORTH (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • MELANIE RUSHFORTH (CHIEF EXECUTIVE OFFICER): $81,828 total reported compensation

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

Overview

Mission

Lutheran charities is a ministry of the niagara frontier conference of the upstate New York synod of the evangelical lutheran church in america. It raises and manages funds in support of the lutheran church and other social ministry programs in western New York. Lutheran charities also provides youth focused services.

What it reported doing in 2024

Direct payments to charitable and religious organizations and youth focused services.

Operating model

Revenue model
Donor-supported. 97% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 76% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. 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: 46
  • Transparency & Controls: 71
  • Accountability: 79
  • Sustainability: 37
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.9%; rating input score 58
  • Program expense ratio: 37.6%; rating input score 38
  • Fundraising efficiency: $2.4 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 27th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 22.7%; rating input score 23; 39th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: Pass

Sustainability

  • Operating margin: -53.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 12.11; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 39.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -12.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -7.1% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 12.1% per year; rating input score 100; 71st percentile among comparable filings

Details

  • Where the money goes: 57.9% of revenue deployed · 37.6% of spending went to programs
  • Governance: 9 of 9 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $78K in reported program spending
  • Leadership: top reported pay $82K · 10 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 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 58/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • High — Transparency & Controls: Grant itemization coverage scored 23/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.