St Luke's Health Care Foundation

Nonprofit profile at a glance

EIN
364532820
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Wheaton, IL, USA
Phone
6302357498
Rating
79
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Single Organization Support
Affiliation
Christianity

Official website

Reported finances

Revenue
$5,028,011
Expenses
$2,306,420
Assets
$6,692,730
Liabilities
$85,804

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Kenneth J Amstutz (President/Treasurer)
  • Stephen Harling (Executive Director)
  • Zachary H Brumbach (Vice President)

Highest reported compensation

  • Stephen Harling (Executive Director): $100,000 total reported compensation

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

Overview

Mission

Support faith based health care in Africa, primarily by supporting the operations of a hospital located in Soddo, Ethiopia.

What it reported doing in 2024

The organization provides funding for the construction, equipping and operation of the Soddo Christian Hospital in Wolaitta Soddo, Ethiopia, which began operations in January 2005. Since the hospital opened in 2005 over 540,000 patients have been treated. We have completed over 86,000 operations and over 15,000 babies have been born onsite. We operate as one of 21 surgical training hospitals in Africa under a MOU with the Pan African Academy of Christian Surgeons (paacs.net). 19 residents have graduated from the surgical training five year program.

Operating model

Revenue model
Donor-supported. 91% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of total spending goes to programs. 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: 65
  • Transparency & Controls: 87
  • Accountability: 90
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45%; rating input score 45
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: $71.43 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 3 of 8 controls in place; rating input score 38
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Pass
    • Conducts site visits: Pass
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 21st percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 54.1%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 84; 84th percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 26.9% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 35.1% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: 32.6% per year; rating input score 100; 94th percentile among comparable filings

Details

  • Where the money goes: 45% of revenue deployed · 93.2% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $100K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 45/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Officer compensation ratio scored 58/100.