LINCOLN BENEFIT TRUST (EIN 232110865) - 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

1979

Legal Domicile

Principal Officer

MARK NEAL

Phone

7176246493

Tax Period

2024-07-01 to 2025-06-30

LINCOLN BENEFIT TRUST, founded in 1979, is a major nonprofit that reported $205.6M in total revenue in fiscal year 2024. Revenue grew 18% year-over-year, indicating healthy expansion.

Mission

SEE FEDERAL GENERAL FOOTNOTE

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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 $185,787,185

Program Service Revenue $0

Investment Income $2,575,090

Other Revenue $17,257,190

TOTAL REVENUE $205,619,465

Expense Breakdown

Grants Paid $0

Salaries & Benefits $92,187

Fundraising Expenses $0

Other Expenses $35,634,274

TOTAL EXPENSES $203,527,436

Year-over-Year Comparison

	2024	2023	Change
Revenue	$205,619,465	$174,073,526	+0.2%
Expenses	$203,527,436	$175,131,522	+0.2%
Net Income	$2,092,029	$-1,057,996	-3.0%

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

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

$142,442

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KELLY MARTIN	CENTRAL - TR	1.00	Director	$0	$0	$0
LAURA STINE	CENTRAL - TR	1.00	Director	$0	$0	$0
GREG ALLOWAY	CENTRAL - TR	1.00	Director	$0	$0	$0
JILL BOHANNON	CENTRAL - AL	1.00	Director	$0	$0	$0
MIRANDA WEAVER	DOVER - TRUS	1.00	Director	$0	$0	$0
DAVE MARASCIO	DOVER - TRUS	1.00	Director	$0	$0	$0
KRISTINA JACOBY	DOVER - ALTE	1.00	Director	$0	$0	$0
KEN MARKS	EASTERN - TR	1.00	Director	$0	$0	$0
CARLA MYERS	EASTERN - TR	1.00	Director	$0	$0	$0
KRISTEE REICHARD	EPHRATA - TR	1.00	Director	$0	$0	$0
HEIDI KUSKA	EPHRATA - TR	1.00	Director	$0	$0	$0
JUSTIN SHOWALTER	EPHRATA - TR	1.00	Director	$0	$0	$0
DR BRIAN TROOP	EPHRATA - AL	1.00	Director	$0	$0	$0
STEPHANIE MILLER	EPHRATA - AL	1.00	Director	$0	$0	$0
CHRIS WEBER	EPHRATA - AL	1.00	Director	$0	$0	$0
SCOTT WILT	FAIRFIELD -	1.00	Director	$0	$0	$0
JENNIFER KANE	FAIRFIELD -	1.00	Director	$0	$0	$0
NEIL ROTZ	FRANKLIN - T	1.00	Director	$0	$0	$0
TERRY MILLER	FRANKLIN - A	1.00	Director	$0	$0	$0
BELINDA WALLEN	GETTYSBURG -	1.00	Director	$0	$0	$0
TOM FORTNUM	GETTYSBURG -	1.00	Director	$0	$0	$0
SHARON SMITH	GETTYSBURG -	1.00	Director	$0	$0	$0
DR JASON PERRIN	GETTYSBURG-A	1.00	Director	$0	$0	$0
MORGAN MILLERE	GETTYSBURG-A	1.00	Director	$0	$0	$0
BOBBI WEAVER	GETTYSBURG-A	1.00	Director	$0	$0	$0
CAROLINE ROYER	GREENCASTLE-	1.00	Director	$0	$0	$0
HEATHER ALVEY	GREENCASTLE-	1.00	Director	$0	$0	$0
TROY WENTZ	HANOVER - TR	1.00	Director	$0	$0	$0
AMY GOTWALS	HANOVER - TR	1.00	Director	$0	$0	$0
KATHY FORBES	HANOVER - AL	1.00	Director	$0	$0	$0
MARCIA STOKES	HARRISBURG -	1.00	Director	$0	$0	$0
LATOYA ELBY-NEWMAN	HARRISBURG -	1.00	Director	$0	$0	$0
RICHARD BENDER	HARRISBURG -	1.00	Director	$0	$0	$0
MARLENA LANG	HARRISBURG-A	1.00	Director	$0	$0	$0
TIM O'LEARY	HARRISBURG-A	1.00	Director	$0	$0	$0
DR M CHRISTOPER MARCHESE	LIU - CHAIRM	1.00	Officer Director	$0	$0	$0
DR JEFFREY WEST	LIU - CHAIRM	1.00	Officer Director	$0	$0	$0
BRENT KESSLER	LIU - TREASU	1.00	Officer Director	$0	$0	$0
LAURA KUHN	LIU - TRUSTE	1.00	Director	$0	$0	$0
KIM ANSELL	LIU - ALTERN	1.00	Director	$0	$0	$0
LEAH PRITCHETT	NORTHEASTERN	1.00	Director	$0	$0	$0
DR JASON BOTTIGLIERI	NORTHEASTERN	1.00	Director	$0	$0	$0
BRIAN GELLER	NORTHEASTERN	1.00	Director	$0	$0	$0
SAMANTHA SCHRYVER	NORTHEASTERN	1.00	Director	$0	$0	$0
DELLA ARCHER	NORTHEASTERN	1.00	Director	$0	$0	$0
JASON YOUNG	NORTHERN - T	1.00	Director	$0	$0	$0
KENNETH SECHRIST	NORTHERN - T	1.00	Director	$0	$0	$0
CHARLES GRISCAVAGE	NORTHERN - T	1.00	Director	$0	$0	$0
DR STEVEN KIRKPATRICK	NORTHERN - A	1.00	Director	$0	$0	$0
ANN HOVERTER	NORTHERN - A	1.00	Director	$0	$0	$0
LAUREL FUHRMAN	SOUTH EASTER	1.00	Director	$0	$0	$0
TRACEY KERR	SOUTH EASTER	1.00	Director	$0	$0	$0
RICHARD MEINL	SOUTH EASTER	1.00	Director	$0	$0	$0
MARY CHILDRESS	SOUTH EASTER	1.00	Director	$0	$0	$0
JEFFREY MUMMERT	SOUTH WEST-S	1.00	Officer Director	$0	$0	$0
CHRISTINE LEASE	SOUTH WESTER	1.00	Director	$0	$0	$0
DOUGLAS FUHRMAN	SOUTH WESTER	1.00	Director	$0	$0	$0
TREVOR CARRINGTON	SOUTHERN YOR	1.00	Director	$0	$0	$0
JONATHAN LEWIS	SOUTHERN YOR	1.00	Director	$0	$0	$0
NATHAN HENKEL	SOUTHERN YOR	1.00	Director	$0	$0	$0
LORI WOOLDRIDGE	SOUTHERN YOR	1.00	Director	$0	$0	$0
SUSAN GREEN	SOUTHERN YOR	1.00	Director	$0	$0	$0
MARK CZAPP	SPRING GROVE	1.00	Director	$0	$0	$0
ANJIE DOLL	SPRING GROVE	1.00	Director	$0	$0	$0
KATHLEEN KRALL	SPRING GROVE	1.00	Director	$0	$0	$0
JENNIFER LEPPO	SPRING GROVE	1.00	Director	$0	$0	$0
AMY HERSHEY	TUSCARORA -	1.00	Director	$0	$0	$0
SHARON MILLER	TUSCARORA -	1.00	Director	$0	$0	$0
RODNEY BENEDICK	TUSCARORA -A	1.00	Director	$0	$0	$0
WENDY ETTER	TUSCARORA -A	1.00	Director	$0	$0	$0
SHELLEY HOBBS	UPPER ADAMS-	1.00	Director	$0	$0	$0
DEE CROWDER	UPPER ADAMS-	1.00	Director	$0	$0	$0
ERIC HOLTZMAN	WAYNESBORO -	1.00	Director	$0	$0	$0
COLLEEN GILDEE	WAYNESBORO -	1.00	Director	$0	$0	$0
CORI UREY	WAYNESBORO -	1.00	Director	$0	$0	$0
CHELSEA SANDERS	WAYNESBORO-A	1.00	Director	$0	$0	$0
SHARON LEVICK	WAYNESBORO-A	1.00	Director	$0	$0	$0
LAURA KIESSLING	WAYNESBORO-A	1.00	Director	$0	$0	$0
IVY GRUNERT	YORK ACADEMY	1.00	Director	$0	$0	$0
DR MICHAEL LOWE	YORK ACADEMY	1.00	Director	$0	$0	$0
CYNTHIA LOCKARD	YORK ACADEMY	1.00	Director	$0	$0	$0
TINA ZIEGLER	YORK ACADEMY	1.00	Director	$0	$0	$0
SHAWN HAIN	YORK CITY -	1.00	Director	$0	$0	$0
ELLIE ANN PUHALLA	YORK CITY -	1.00	Director	$0	$0	$0
JON BOYER	YORK COUNTY-	1.00	Director	$0	$0	$0
SHAWN HONTZ	YORK COUNTY-	1.00	Director	$0	$0	$0
KEVIN ALVARNAZ	TRUST MANAGE	40.00	Officer	$112,610	$29,832	$142,442
BRENT KESSLER	ACTING TRUST	40.00	Officer	$0	$0	$0
MARK NEAL	TRUST MANAGE	40.00	Officer	$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
2025	$205,619,465	$203,527,436	$87,640,568	$2,092,029
2024	$174,073,526	$175,131,522	$86,740,133	$-1,057,996
2023	$164,495,092	$167,098,725	$86,102,848	$-2,603,633
2022	$147,920,729	$157,126,073	$86,968,828	$-9,205,344
2021	$142,208,821	$158,019,848	$96,334,597	$-15,811,027
2020	$142,316,642	$138,747,219	$114,209,490	$3,569,423
2019	$134,177,503	$136,230,640	$108,715,446	$-2,053,137
2018	$140,674,998	$139,605,234	$111,509,597	$1,069,764

LINCOLN BENEFIT TRUST