Lutheran Life Communities

Legal name: Lutheran Community Services for the Aged Inc

Nonprofit profile at a glance

EIN
363365609
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Arlington Heights, IL, USA
Phone
(309) 260-9010
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,663,370
Expenses
$3,441,359
Assets
$2,565,952
Liabilities
$17,580,666

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

Leadership & pay

3 people listed

Executive titles in this filing

  • MSLOAN BENTLEY (PRESIDENT & CEO-VICE CHAIR)

Highest reported compensation

  • MSLOAN BENTLEY (PRESIDENT & CEO-VICE CHAIR): $749,932 total reported compensation
  • AMY LACROIX (SECRETARY): $526,356 total reported compensation

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

Overview

Mission

Welcome to Lutheran Life Communities, a constellation of four distinct not-for-profit campuses led by a 130-year legacy of service and a mission to empower Grace-Filled living across all generations. It started with a sermon in Chicago and 26 cents. With a shared belief that our elders—the faithful stewards of our community—should always have a comfortable, secure home filled with loving kindness and God’s grace. Like fishes and loaves, Lutheran Life Communities multiplied. Strengthening and nourishing the lives of older adults and their families, across generations. A mission to connect. As a faith-based organization, our work is the sincere response to a call to serve. We live our mission every day, in all we do: We empower Grace-Filled living across all generations. Our not-for-profit status means that we answer to our residents and team members. Our resources are reinvested back...

What it reported doing in 2024

Supportive services to adjacent neighborhoods including home services, moving services and home modifications. Child day care for approximately 64 children up to age 6. Adult day services to provide socialization and security for seniors from the community as well as those suffering from dementia.

Operating model

Revenue model
Earned-program. 94% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 84
  • Accountability: 52
  • Sustainability: 43
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.6%; rating input score 85
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • 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: 33.3%; rating input score 33; 7th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 6.85; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0.9%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: -7.2% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -6% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 84.6% of revenue deployed · 90.2% of spending went to programs
  • Governance: 1 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3.1M in reported program spending
  • Leadership: top reported pay $750K · 3 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 11 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.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.