National Lutheran Communities & Services

Legal name: National Lutheran Inc

Nonprofit profile at a glance

EIN
472584315
IRS 990 coverage
2016–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024, Form 990-N 2015
Location
Frederick, MD, United States
Phone
301-354-2710
Rating
68
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Housing Development, Construction, Management
Affiliation
Christianity

Official website

Reported finances

Revenue
$8,790,957
Expenses
$8,249,355
Assets
$6,938,569
Liabilities
$27,773,653

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

Leadership & pay

14 people listed

Executive titles in this filing

  • CYNTHIA WALTERS (PRESIDENT/CEO)
  • DONNA CASNER (VICE PRESIDENT OF FINANCE)

Highest reported compensation

  • CYNTHIA WALTERS (PRESIDENT/CEO): $497,990 total reported compensation
  • CRAIG WAGONER (VP OF OPERATIONS): $294,736 total reported compensation
  • DONNA CASNER (VICE PRESIDENT OF FINANCE): $239,617 total reported compensation

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

Overview

Mission

NLCS honors, inspires and supports choice and opportunity in partnership with older adults. We feel privileged that our heritage is rooted in service-oriented faith. At National Lutheran, we believe the good we’ve received isn’t just for our benefit, but that we are to willingly share that with those around us. That includes residents, team members, families, board members and individuals volunteering of their time, talent and treasure to enhance the greater communities in which we operate. Our mission unites team members, board members and volunteers alike, but what drives our care for older adults is our ministry, the heart of NLCS. We express that ministry in every facet of our work, from the warm and friendly care our teams provide residents of NLCS communities to the range of.

What it reported doing in 2024

To serve as corporate oversight which includes, but is not limited to, the marketing, development, information technology, philanthropy, finance, and human resource services of two ccrc communities and one dual-certified independent living/assisted living facility that provides seniors with housing, medical attention, and any services that promote good emotional and physical health in a christian environment. Currently the organization is overseeing the future development of a ccrc to be located in annapolis, md.

Operating model

Revenue model
Earned-program. 92% 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 - The filed numbers largely add up and most voting board members are independent. 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: 39
  • Transparency & Controls: 95
  • Accountability: 93
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35.9%; rating input score 36
  • Program expense ratio: 38.4%; rating input score 38
  • Fundraising efficiency: $21.56 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 87.5%; rating input score 88; 19th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.2%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 4; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 21.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: -21.1% per year; rating input score 0; 1st percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 35.9% of revenue deployed · 38.4% of spending went to programs
  • Governance: 7 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.2M in reported program spending
  • Leadership: top reported pay $498K · 14 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.1M reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 36/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 38/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.