NIAGARA LUTHERAN HOME AND REHABILITATION CENTER INC (EIN 160798517) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1972

Legal Domicile

Principal Officer

Christopher E Koenig

Phone

7166840202

Tax Period

2020-01-01 to 2020-12-31

NIAGARA LUTHERAN HOME AND REHABILITATION CENTER INC, founded in 1972, is a micro nonprofit that reported $52K in total revenue in fiscal year 2020. Revenue fell 90% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $10K, a strong 19% operating margin.

Mission

The organization was a 173 bed facility providing 24 hour skilled nursing and rehabilitation services that was sold on December 1, 2015. The organization is in the process of winding down operations.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2020)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $51,865

Investment Income $620

Other Revenue $15

TOTAL REVENUE $52,500

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $42,744

TOTAL EXPENSES $42,744

Year-over-Year Comparison

	2020	2019	Change
Revenue	$52,500	$504,756	-0.9%
Expenses	$42,744	$64,868	-0.3%
Net Income	$9,756	$439,888	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$614,234

Total Directors

$349,383

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Christopher E Koenig	President/CEO and Board Member	5.00	Officer Director	$0	$26,200	$349,383
Ms Laurie Jankowski	Chief Financial Officer	5.00	Officer	$0	$29,996	$264,851
Mr Jurgen A Arndt	Former President/CEO	0		$0	$0	$52,971
Rev Paul R Mertzlufft	Board Chairman	0.50	Officer Director	$0	$0	$0
Rev Carol Lankes	Board Vice Chair	0.50	Officer Director	$0	$0	$0
Michael Sheehan	Board Treasurer	0.50	Officer Director	$0	$0	$0
Mr Gerald C Saxe	Board Secretary	0.50	Officer Director	$0	$0	$0
Dr Thomas Kuhn	Board Member	0.50	Director	$0	$0	$0
Rev Thomas R Mason	Board Member	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2020	$52,500	$42,744	No data	$9,756
2019	$504,756	$64,868	$1,562,306	$439,888
2018	$330,375	$194,628	$11,912,368	$135,747

NIAGARA LUTHERAN HOME AND REHABILITATION CENTER INC