LUTHERAN CHARITIES (EIN 222510574) - 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

1980

Legal Domicile

Principal Officer

MELANIE RUSHFORTH

Phone

7166322623

Tax Period

2024-01-01 to 2024-12-31

LUTHERAN CHARITIES, founded in 1980, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $135K in total revenue in fiscal year 2024. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $207K exceeded revenue, resulting in a 54% operating deficit.

Mission

LUTHERAN CHARITIES IS A MINISTRY OF THE NIAGARA FRONTIER CONFERENCE OF THE UPSTATE NEW YORK SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. IT RAISES AND MANAGES FUNDS IN SUPPORT OF THE LUTHERAN CHURCH AND OTHER SOCIAL MINISTRY PROGRAMS IN WESTERN NEW YORK.

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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 $130,871

Program Service Revenue $0

Investment Income $124

Other Revenue $3,784

TOTAL REVENUE $134,779

Expense Breakdown

Grants Paid $59,392

Salaries & Benefits $124,750

Fundraising Expenses $54,633

Program Expenses $77,935

Other Expenses $22,895

TOTAL EXPENSES $207,037

Year-over-Year Comparison

	2024	2023	Change
Revenue	$134,779	$237,193	-0.4%
Expenses	$207,037	$251,125	-0.2%
Net Income	$-72,258	$-13,932	+4.2%

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

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

$81,828

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID MACRO	PRESIDENT	1.00	Officer Director	$0	$0	$0
EMILY KORDASIEWICZ	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
BARBARA BIEGNERT	TREASURER	1.00	Officer Director	$0	$0	$0
TERRY KINNEY	SECRETARY	1.00	Officer Director	$0	$0	$0
DR ALAN AQUILINA	MEMBER	1.00	Director	$0	$0	$0
MICHAEL BIEGER	MEMBER	1.00	Director	$0	$0	$0
JOHN KINNEY	MEMBER	1.00	Director	$0	$0	$0
ALLAN SIMMONS	MEMBER	1.00	Director	$0	$0	$0
PETER STOREY	MEMBER	1.00	Director	$0	$0	$0
MELANIE RUSHFORTH	CHIEF EXECUTIVE OFFICER	40.00	Officer	$74,625	$7,203	$81,828

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	$134,779	$207,037	$2,507,865	$-72,258
2023	$237,193	$251,125	$2,439,293	$-13,932
2022	$107,390	$164,081	$2,257,380	$-56,691
2021	$468,711	$178,552	$2,575,042	$290,159
2020	$347,635	$164,936	$2,283,188	$182,699
2019	$122,371	$231,500	$2,099,989	$-109,129
2018	$23,732	$217,366	$1,895,435	$-193,634
2018	$23,735	$217,366	$1,895,435	$-193,631

LUTHERAN CHARITIES