St. Luke's Lutheran Care Center
Legal name: St Lukes Lutheran Care Center
Nonprofit profile at a glance
- EIN
- 410859026
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Blue Earth, MN, United States
- Phone
- 507-526-2184
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Group Homes
- Affiliation
- Christianity
Reported finances
- Revenue
- $10,797,494
- Expenses
- $9,998,806
- Assets
- $10,810,650
- Liabilities
- $6,927,634
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
20 people listed
Executive titles in this filing
- MARGARET BRANDT (CEO/ADMINISTRATOR)
Highest reported compensation
- BASRA ABDI (CNA): $167,234 total reported compensation
- LYDIA TURBES (LPN): $149,131 total reported compensation
- MARGARET BRANDT (CEO/ADMINISTRATOR): $143,777 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
St. Luke's Lutheran Care Center provides a continuum of senior living and skilled nursing care, guided by its “ministry of gentle service” mission to deliver resident-centered care with safety, dignity, and freedom. Luke's is a fully licensed skilled care facility. In keeping with our mission statement, all of our employees seek to provide a "ministry of gentle service" for our residents. The goal of our increasingly "resident centered" care is to make life at St. Luke's as home-like as possible while maintaining the safety, dignity and freedom of each resident. Licensed nurses and certified nursing assistants provide complete nursing care 24 hours a day, seven days a week. Doctors make regular visits. The nutritional needs of our residents are met by a trained dietary staff who work with our residents and their families to provide a variety of well balanced meals planned with...
What it reported doing in 2024
Provision of care and housing for the elderly and handicapped by operating a 112-bed licensed nursing facility and a 28-unit assisted living facility in blue earth, Minnesota. The care center has 48 beds on lay-away and current has 64 active beds.
Operating model
- Revenue model
- Earned-program. 88% 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: 75
- Transparency & Controls: 64
- Accountability: 95
- Sustainability: 46
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 81%; rating input score 81
- Program expense ratio: 90.2%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 8th 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; 66th 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: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 7.4%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 1.08; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.64; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 8.6%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: 1.6% per year; rating input score 100; 17th percentile among comparable filings
- Revenue growth: 1.4% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 10th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 81% of revenue deployed · 90.2% of spending went to programs
- Governance: 14 of 14 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $9M in reported program spending
- Leadership: top reported pay $167K · 20 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $343K reported
- Consistency: 30 of 31 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 6 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 20/100.
- High — Sustainability: Officer compensation ratio scored 27/100.