LUTHER COURT INC (EIN 251527660) - 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

1977

Legal Domicile

Principal Officer

DAVID J FENOGLIETTO

Phone

7247422246

Tax Period

2024-07-01 to 2025-06-30

LUTHER COURT INC, founded in 1977, is a small nonprofit in the Housing & Shelter sector that reported $452K in total revenue in fiscal year 2024. Expenses of $427K left a modest 5% surplus.

Mission

TO PROVIDE LOW INCOME HOUSING FOR THE ELDERLY

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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 $0

Program Service Revenue $453,899

Investment Income $-2,306

Other Revenue $5

TOTAL REVENUE $451,598

Expense Breakdown

Grants Paid $0

Salaries & Benefits $99,329

Fundraising Expenses $0

Program Expenses $110,509

Other Expenses $327,728

TOTAL EXPENSES $427,057

Year-over-Year Comparison

	2024	2023	Change
Revenue	$451,598	$459,517	0.0%
Expenses	$427,057	$427,749	0.0%
Net Income	$24,541	$31,768	-0.2%

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

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

$771,055

Total Directors

$502,791

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID J FENOGLIETTO	CEO AND CHAIR	1.00	Officer Director	$0	$55,009	$502,791
JEANNETTE CHRISTENSEN	TREASURER	1.00	Officer Director	$0	$0	$0
REV ANGELA SMITH	SECRETARY	1.00	Officer Director	$0	$0	$0
MARILYN LANDIS	VICE CHAIR	1.00	Officer Director	$0	$0	$0
JOHN MILLER	DIRECTOR	1.00	Director	$0	$0	$0
JEFFREY L CARRAWAY	CFO	1.00	Officer	$0	$31,286	$268,264

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	$451,598	$427,057	$1,294,372	$24,541
2024	$459,517	$427,749	$1,256,285	$31,768
2023	$437,000	$517,447	$1,281,291	$-80,447
2022	$432,877	$468,625	$1,374,502	$-35,748
2021	$434,939	$396,262	$1,426,186	$38,677
2020	$436,963	$376,408	$853,820	$60,555
2019	$417,391	$375,202	$807,670	$42,189
2018	$162,998	$121,369	$879,092	$41,629

LUTHER COURT INC