Lutherhaven Ministries Inc

Nonprofit profile at a glance

EIN
916000231
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Coeur D Alene, ID, USA
Phone
2086673459
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Official website

Reported finances

Revenue
$2,807,734
Expenses
$2,939,552
Assets
$13,644,717
Liabilities
$1,247,184

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

Leadership & pay

14 people listed

Executive titles in this filing

  • NIESJE MACCINI (Vice President)
  • REV MATT GULSETH (President)

Highest reported compensation

  • REBECCA SMITH (Executive Dir.): $88,470 total reported compensation

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

Overview

Mission

Encounter creation...create community...commune with christ. Nuturing christ-centered faith as a regional & national resource for powerful programs that equip servant-leaders, strengthen communities, & celebrate god's creation.provide outdoor ministry facilities & programs.lutherhaven ministries provided year-round christian outdoor programs including camps, retreats and events, outdoor education as well as facility rentals.

What it reported doing in 2024

Christian based ministry carried out in week-long camps and weekend retreats for youth and adults.

Operating model

Revenue model
Earned-program. 65% 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.
  • 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 66
  • Sustainability: 49
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.5%; rating input score 97
  • Program expense ratio: 89.6%; rating input score 90
  • Fundraising efficiency: Limited

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: 92.9%; rating input score 93; 23rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 4.64; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 50th percentile among comparable filings
  • Asset growth: 11.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 97.5% of revenue deployed · 89.6% of spending went to programs
  • Governance: 13 of 14 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2.6M in reported program spending
  • Leadership: top reported pay $88K · 14 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2024
  • 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 — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 21/100.