Lutheran Community Church

Nonprofit profile at a glance

EIN
942189421
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025
Location
Watsonville, CA, USA
Phone
8317243460
Rating
39
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$181,039
Expenses
$173,074
Assets
$59,503

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Lupe Rivas (President)

People named in this filing

  • Lupe Rivas (President)
  • Gayle Moore (Treasurer)

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

Religious non-profit organization, worship services, prayer meetings, religious ceremonies.

What it reported doing in 2025

Community Outreach

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 3
  • Transparency & Controls: 82
  • Sustainability: 36
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.4%; rating input score 3
  • Program expense ratio: 3.5%; rating input score 4

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 4.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: -10.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 80.4% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 3.4% of revenue deployed · 3.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.