SpiriTrust Lutheran

Legal name: Spiritrust Lutheran Fka Lutheran Social Services

Nonprofit profile at a glance

EIN
231476329
IRS 990 coverage
2010–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024
Location
York, PA, USA
Phone
7178543971
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Supportive Housing for Older Adults
Affiliation
Christianity

Official website

Reported finances

Revenue
$65,238,493
Expenses
$68,705,681
Assets
$126,409,797
Liabilities
$152,004,196

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

Leadership & pay

18 people listed

Executive titles in this filing

  • MELISSA FROWNFELTER (INTERIM PRESIDENT, CEO/COO)

Highest reported compensation

  • MELISSA FROWNFELTER (INTERIM PRESIDENT, CEO/COO): $318,184 total reported compensation
  • CHERYL IRWIN-BASS (CHIEF MISSION AND CULTURE OFFICER): $205,978 total reported compensation
  • AJEENAH HOOVER (RN SUPERVISOR): $191,367 total reported compensation

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

Overview

Mission

To serve our aging community with a continuum of high-quality caregiving options, provided in a Christian environment, and to serve those with limited funds to the best of our ability. We will be wise stewards of all of our resources. We will strive to be excellent financial managers. We will manage with a “scarce dollar” mindset and we will not waste our resources. We will always look to the future, recognizing that investing in Concordia and our future is our top priority and that we have an obligation to plan to further our mission in order to serve future generations. Principle Seven: The Concordia Way We will strive to manage all of Concordia’s affairs according to Biblical standards. Concordia means harmony, and to the best of our ability, we will strive to live and work with harmonious relationships. We will work hard and expect our staff to perform to the best of t.

What it reported doing in 2024

Established in 1951, spiritrust lutheran provides residential and assisted living, nursing, and rehabilitation services in six senior living communities located in york, shrewsbury, gettysburg, hanover, and chambersburg, Pennsylvania. In addition to the six retirement communities, spiritrust lutheran works in partnership with local organizations, congregations, volunteers, donors, education providers, and the business community. The organization provides various community outreach services including domestic abuse solutions, financial education and coaching, senior companion, stephen ministry, touch-a-life programs, and volunteer income tax assistance. Spiritrust lutheran life, a wholly-owned subsidiary of spiritrust lutheran established in 2006, offers seniors 55 years and older health care alternatives to residency in a skilled nursing facility through comprehensive medical and social services that are provided by a team of health professionals at a spiritrust lutheran life health center, the participants' homes, and/or an inpatient facility. Life lutheran services operations commenced in 2008. Home care and hospice services are provided throughout franklin, perry, dauphin, adams, york, schuylkill, berks, lehigh, luzerne, carbon, northampton, lackawanna and monroe counties in Pennsylvania and Washington, frederick, and carroll counties in northern Maryland through spiritrust lutheran home care & hospice, inc. A wholly-owned subsidiary. To ensure that those who are not able to live within the retirement communities have safe and secure housing, spiritrust lutheran provides 107 units of income qualified housing in partnership with the united states department of housing and urban development through three subsidiaries: shrewsbury housing, inc., chambersburg housing, inc., and west manheim housing, inc. Many people think that spiritrust lutheran is only for lutherans, but the organization welcomes people of all faiths and life experiences. Began as a ministry of the lutheran church, spiritrust lutheran has grown in service well beyond the lutheran circle and serves those in need in the community, without regard to creed or belief. The spiritrust lutheran foundation, a wholly-owned subsidiary of spiritrust lutheran, exists to grow philanthropic support of all programs and services of spiritrust lutheran. The foundation works to build philanthropic relationships with individuals, congregations, businesses, and organizations who are interested in the spiritrust lutheran mission. Spiritrust lutheran and its subsidiaries served 3,894 individuals and their families in Pennsylvania and Maryland through residential care, skilled care, alternative health care programs for seniors, assisted living, home care, hud subsidized housing, hospice, homemaker services, counseling, case management, family violence intervention, deaf and hard of hearing services, stephen ministry, senior companions, financial stability programs, and volunteer programs. In 2024, spiritrust lutheran served the following number of clients:- continuing care retirement communities - 1,907- community health services - 1,987- community outreach services - 0additionally, 354 volunteers, provided 13,424 hours of service (which includes 586 auxiliary volunteer hours). Spiritrust lutheran provided charity care to its personal care residents of approximately $928,000 during 2024. In addition to the above benevolence and using the commonwealth of Pennsylvania's average wage, the value of volunteer services is estimated to be $387,355.

Operating model

Revenue model
Earned-program. 95% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 85
  • Accountability: 100
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.6%; rating input score 91
  • Program expense ratio: 85.5%; rating input score 85
  • Fundraising efficiency: $5.3 raised per $1 spent on fundraising; rating input score 22; 22nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 77th 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: -5.3%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.84; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 1.2; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1.9%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 1.9% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 9th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 12th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 90.6% of revenue deployed · 85.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $58.7M in reported program spending
  • Leadership: top reported pay $318K · 18 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.3M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 8 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.

  • High — Financial Efficiency: Fundraising efficiency scored 22/100.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.