St. Luke's 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

Official website

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.