NIAGARA LUTHERAN HEALTH FOUNDATION INC (EIN 161315868) - 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

1987

Legal Domicile

Principal Officer

Christopher Koenig

Phone

7166840202

Tax Period

2024-01-01 to 2024-12-31

NIAGARA LUTHERAN HEALTH FOUNDATION INC, founded in 1987, is a community nonprofit that reported $1.7M in total revenue in fiscal year 2024. Revenue surged 37% from the prior year, signaling strong growth momentum. Expenses of $1.9M exceeded revenue, resulting in a 12% operating deficit.

Mission

Our mission is to provide for the physical, social, and spiritual needs of the individuals we serve, in a Christian environment. The organization's primary activity is fund raising to improve the quality of life for the residents and the work environment for the caregivers of its related organizations.

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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 (2024)

Revenue Breakdown

Contributions & Grants $873,946

Program Service Revenue $0

Investment Income $822,892

Other Revenue $0

TOTAL REVENUE $1,696,838

Expense Breakdown

Grants Paid $1,387,288

Salaries & Benefits $234,257

Fundraising Expenses $518,570

Program Expenses $1,387,288

Other Expenses $284,313

TOTAL EXPENSES $1,905,858

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,696,838	$1,241,359	+0.4%
Expenses	$1,905,858	$1,337,552	+0.4%
Net Income	$-209,020	$-96,193	+1.2%

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

N/A

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

$829,751

Total Directors

$173,369

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Christopher E Koenig	President/CEO	5	Officer	$0	$23,648	$408,938
Steven Chizuk	Chief Financial Officer	5	Officer	$0	$22,301	$247,444
Mr David E McMullen	Dir of Development and Board Member	37.5	Officer Director	$0	$20,903	$173,369
Mr Edward G Wright	Board Member/Chairman	0.5	Officer Director	$0	$0	$0
Todd Anderson	Board Member	0.5	Director	$0	$0	$0
Mr John N Blair	Board Member	0.5	Director	$0	$0	$0
Ms Janet Day	Board Member	0.5	Director	$0	$0	$0
Ms Linda A Dobmeier	Board Member	0.5	Director	$0	$0	$0
Mr Robert W Gromer	Board Member	0.5	Director	$0	$0	$0
Mr Cary Haller	Vice Chairman & Treasurer	0.5	Officer Director	$0	$0	$0
Mark Johnson	Board Member	0.5	Director	$0	$0	$0
Mr Gary P Kenline	Board Member	0.5	Director	$0	$0	$0
Paul Kroll	Board Member	0.5	Director	$0	$0	$0
Rev Paul R Mertzlufft	Board Member	0.5	Director	$0	$0	$0
Rev Jeffrey D Nickel	Board Member	0.5	Director	$0	$0	$0
Mr Matthew L O'Connor	Board Member	0.5	Director	$0	$0	$0
Mr Richard C Paul	Board Member	0.5	Director	$0	$0	$0
Mr Gerald C Saxe	Board Member	0.5	Director	$0	$0	$0
Dr Richard Shick	Board Member	0.5	Director	$0	$0	$0
Mr Michael Straeck	Board Member	0.5	Director	$0	$0	$0
Mr Kevin R Weber	Board Member	0.5	Director	$0	$0	$0
Kimberly Whister	Board Member	0.5	Director	$0	$0	$0
Mr James P Renda	Board Member	0.5	Director	$0	$0	$0
Mr C Michael Bader	Board Member	0.5	Director	$0	$0	$0
Ms Amity Lippes Mann	Board Member	0.5	Director	$0	$0	$0
Mr J Patrick Greenwald	Board Member	0.5	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
2024	$1,696,838	$1,905,858	$22,960,219	$-209,020
2023	$1,241,359	$1,337,552	$22,107,161	$-96,193
2022	$1,636,575	$811,027	$20,165,448	$825,548
2021	$2,290,941	$1,131,639	$22,339,424	$1,159,302
2020	$2,377,022	$1,093,039	$20,135,594	$1,283,983
2019	$2,165,082	$2,499,987	$17,579,980	$-334,905
2018	$3,802,232	$827,927	$8,694,274	$2,974,305

NIAGARA LUTHERAN HEALTH FOUNDATION INC