North Canton Nursing & Rehab

Legal name: St Luke Lutheran Home for the Aging

Nonprofit profile at a glance

EIN
340777664
IRS 990 coverage
2011–2023
Official website data refreshed
Sep 2026
Forms available
Form 990 2023
Location
North Canton, OH, US
Phone
(330) 499-9971
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$15,402,671
Expenses
$17,127,855
Assets
$14,643,893
Liabilities
$18,499,706

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

Leadership & pay

6 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 home for the aging provides faith-based services to enrich the lives of older adults. Long-term nursing care and assisted living for the aging.

What it reported doing in 2023

Program service - long-term nursing care and assisted living for the aging.

Operating model

Revenue model
Earned-program. 80% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 79
  • Accountability: 70
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 88.1%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • 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: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 15th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -11.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.85; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 1.26; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: -1.2% per year; rating input score 0; 8th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 97.9% of revenue deployed · 88.1% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $15.1M in reported program spending
  • Leadership: top reported pay $403K · 6 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.9M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.