FIRST LUTHERAN CHURCH FOUNDATION

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Principal Officer

SINDY KELLER

Phone

7012357389

Tax Period

2024-07-01 to 2025-06-30

FIRST LUTHERAN CHURCH FOUNDATION, founded in 1968, is a small nonprofit that reported $470K in total revenue in fiscal year 2024. Revenue surged 79% from the prior year, signaling strong growth momentum. The organization ran a surplus of $112K, a strong 24% operating margin.

Mission

TO EXPAND THE WITNESS AND MISSION OF THE FIRST LUTHERAN CHURCH IN THE COMMUNITY, REGION AND WORLD.

Program Service Accomplishments

Program 1

Expenses: $172,298

FOUNDATION FUNDS TOTALING $172,298 WERE DISBURSED IN SUPPORT OF FIRST LUTHERAN CHURCH PROGRAMS INCLUDING BIBLE CAMP COSTS, MISSIONS, CURRICULUM, AND FURNISHINGS/REMODELING/EXPANSION.

Program 2

Expenses: $142,453

AS PART OF THE COMMUNITY OUTREACH, EDUCATION AND MISSION OF THE FOUNDATION, IT ALSO DISTRIBUTED $12,087 TO YWCA CASS CLAY FOR WINDOW BLINDS FOR EMERGENCY SHELTER, $8,500 TO FEED MY STARVING CHILDREN FOR MEAL COSTS, $10,000 TO DOWN HOME FOR THE PURCHASE OF MATTRESSES AND BED FRAMES, $10,115 TO NEW LIFE CENTER FOR A SECURITY FENCE, $12,500 TO UNITED WAY OF CASS CLAY FOR BACKPACKS AND SCHOOL SUPPLIES, $5,000 TO JEREMIAH PROGRAM FOR GROSS MOTOR SKILL DEVELOPMENT EQUIPMENT, $5,000 TO LAKE AGASSIZ HABITAT FOR HUMANITY FOR SUPPLIES FOR BUILDING, $14,500 TO EMERGENCY FOOD PANTRY FOR BASKETS, $10,000 TO CROSSROADS LUTHERAN CAMPUS MINISTRY AT NDSU FOR EDUCATION MISSION, $15,000 TO CHURCHES UNITED FOR THE HOMELESS FOR EMERGENCY FUNDING, AND SEVERAL SMALLER GRANTS UNDER $5,000 TO VARIOUS LOCAL CHARITIES.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $100,896

Program Service Revenue $0

Investment Income $368,837

Other Revenue $0

TOTAL REVENUE $469,733

Expense Breakdown

Grants Paid $314,751

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $314,751

Other Expenses $42,500

TOTAL EXPENSES $357,251

Year-over-Year Comparison

	2024	2023	Change
Revenue	$469,733	$262,571	+0.8%
Expenses	$357,251	$321,813	+0.1%
Net Income	$112,482	$-59,242	-2.9%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JILL INMAN	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE DYBING	DIRECTOR	1.00	Director	$0	$0	$0
MARYANN PHILLIPS	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
CHARLIE JORGENSEN	DIRECTOR	1.00	Director	$0	$0	$0
KEN RETZER	DIRECTOR	1.00	Director	$0	$0	$0
DAVID TIBBALS	DIRECTOR	1.00	Director	$0	$0	$0
SINDY KELLER	PRESIDENT	1.00	Officer Director	$0	$0	$0
CHARLES SWANSON	DIRECTOR	1.00	Director	$0	$0	$0
ALYSON BJORNSTAD	DIRECTOR	1.00	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
2025	$469,733	$357,251	$6,601,783	$112,482
2024	$262,571	$321,813	$6,174,471	$-59,242
2023	$465,295	$291,680	$5,602,896	$173,615
2022	$399,243	$332,693	$5,379,319	$66,550
2021	$1,894,409	$204,101	$6,330,767	$1,690,308
2020	$217,262	$181,956	$3,944,704	$35,306
2019	$403,100	$165,190	$3,812,206	$237,910