St Johns Lutheran Home for Children

Nonprofit profile at a glance

EIN
166025688
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Tonawanda, NY, USA
Phone
7165830689
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$163,121
Expenses
$69,511
Assets
$1,249,166
Liabilities
$0

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Mr Wayne Pachioli (Vice President)
  • Ms Sharon Patterson (President)

Highest reported compensation

  • Mr Jeffrey C Thomas (Financial Secretary): $7,000 total reported compensation

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

Overview

Mission

Grants are made to youth related assistance organizations or groups as prescribed by our corporate charter. Exact figures are not available, but it is estimated that many hundreds of children are helped annually. There is no direct expense because only grants are given.

What it reported doing in 2025

Grants

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 74
  • Accountability: 69
  • Sustainability: 84
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 79.8%; rating input score 80
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 6th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 57.7%; rating input score 58; 46th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 17.97; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 10.1%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 18th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 79.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $56K in reported program spending
  • Leadership: top reported pay $7K · 15 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 15 filed money-flow records
  • Related organizations: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 58/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.