ST LUCAS ASSOCIATION (EIN 361722400) - 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

1915

Legal Domicile

Principal Officer

Pastor Brian Johnson

Phone

7735880049

Tax Period

2025-01-01 to 2025-12-31

ST LUCAS ASSOCIATION, founded in 1915, is a small nonprofit that reported $173K in total revenue in fiscal year 2025. Revenue grew 12% year-over-year, indicating healthy expansion. Expenses of $319K exceeded revenue, resulting in a 84% operating deficit.

Mission

St. Lucas Association is organized for the charitable and religious purpose of operating a Lutheran cemetery.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $173,148

Investment Income $0

Other Revenue $0

TOTAL REVENUE $173,148

Expense Breakdown

Grants Paid $0

Salaries & Benefits $92,797

Fundraising Expenses $0

Program Expenses $319,095

Other Expenses $226,298

TOTAL EXPENSES $319,095

Year-over-Year Comparison

	2025	2024	Change
Revenue	$173,148	$154,444	+0.1%
Expenses	$319,095	$266,511	+0.2%
Net Income	$-145,947	$-112,067	+0.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nicholas Terrell	Secretary and Director	2	Officer Director	$0	$0	$0
Brian Johnson	President and Director	2	Officer Director	$0	$0	$0
Robert Kleisch	Director	2	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	$173,148	$319,095	$-213,156	$-145,947
2024	No data	No data	No data	No data
2023	$171,391	$314,006	$61,288	$-142,615
2022	$240,792	$325,447	$180,971	$-84,655
2021	$240,909	$347,036	$262,145	$-106,127
2020	$223,143	$339,212	$369,065	$-116,069

ST LUCAS ASSOCIATION