St Luke Lutheran Community - Minerva

Nonprofit profile at a glance

EIN
263108193
IRS 990 coverage
2018–2023
Forms available
Form 990 2023
Location
North Canton, OH, USA
Phone
3304992486
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,367,576
Expenses
$1,388,932
Assets
$3,754,401
Liabilities
$4,259,616

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • JOHN SPIELER (CEO)

Highest reported compensation

  • JOHN SPIELER (CEO): $403,314 total reported compensation
  • JOYCE MOHLER (CFO): $105,656 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

St. Luke lutheran community - minerva provides faith-based services to enrich the lives of older adults. Assisted living for adults.

What it reported doing in 2023

Program service - assisted living for adults

Operating model

Revenue model
Earned-program. 83% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 65
  • Accountability: 72
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.1%; rating input score 87
  • Program expense ratio: 85.6%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.6%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 2.7; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 1.13; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 87.1% of revenue deployed · 85.6% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $403K · 9 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $203K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2018 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 6 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 6 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.