Lutheran Family Services

Nonprofit profile at a glance

EIN
340714452
IRS 990 coverage
2012–2013
Forms available
Form 990 2013
Location
Cleveland, OH, USA
Phone
2162812500
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$222,691
Expenses
$212,396
Assets
$2,351,260
Liabilities
$1,250

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • SANDRA KUBIT (PRESIDENT)

Highest reported compensation

  • MARIA LIVERS (EXECUTIVE DI): $27,447 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lutheran family services, an extended arm of the lutheran congregations, exists to serve families and build communities by providing christian-based services to adults and children that enhance the quality of their lives.

What it reported doing in 2013

See schedule o program services provided by lutheran family services include the following: adoption services - "biological background" non-identifying information is provided to adoptees. Social services counseling services - individual therapy - couple therapy - family therapy - group therapy community outreach - our licensed counselors deal with a variety of emotional and psychological problems, many of them very serious issues such as abuse, violence, anger management, depression, marital conflict, and family issues. Trauma intervention services - providing victimized children with the guidance and skills they need to cope with the serious emotional problems that result from exposure to violence and other traumatic incidents.

Operating model

Revenue model
Donor-supported. 66% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 64
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.5%; rating input score 81
  • Program expense ratio: 78.6%; rating input score 79
  • Fundraising efficiency: $8.99 raised per $1 spent on fundraising; rating input score 39; 39th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 4.6%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 11.07; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -4.1% per year; rating input score 0; 26th percentile among comparable filings
  • Asset growth: 9.4% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 81.5% of revenue deployed · 78.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $167K in reported program spending
  • Leadership: top reported pay $27K · 8 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2012 to 2013
  • 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.

  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 39/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.