Lutheran Community Services Inc

Nonprofit profile at a glance

EIN
340947516
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Bellefontaine, OH, USA
Phone
9375929914
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Emergency Assistance
Affiliation
Christianity

Reported finances

Revenue
$479,019
Expenses
$477,352
Assets
$2,063,134
Liabilities
$822,043

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Rhonda Bingaman (Vice President)
  • Wes Easton (President)

Highest reported compensation

  • Kim Collum (Executive Dir.): $21,753 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lutheran Community Services proclaims God's love to all people through word, service and action. It serves the community in many facets, including the following: A place to dispense and gather used clothing, food and furniture for the underprivileged of Logan County. To make available the same at a price which is no profit and which the people can afford. To make a referral agency for casework in underprivileged families. To provide a location for youth work in the underprivileged areas of Bellefontaine. All profits received in any items will be used for further welfare work in the neighborhood.

What it reported doing in 2025

Lutheran Community Services has many facets which serve the community. These include Our Daily Bread (served 52,786 meals in 2025), Christmas Food & Toy Basket (served 1,724 people in 2025)and Thrift Store.

Operating model

Revenue model
Donor-supported. 92% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - 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: 80
  • Transparency & Controls: 83
  • Accountability: 88
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.1%; rating input score 90
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.3%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 4.32; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.4; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: 5% per year; rating input score 100; 48th percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 90.1% of revenue deployed · 90.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $431K in reported program spending
  • Leadership: top reported pay $22K · 12 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.