LUTHERAN FRATERNITIES OF AMERICA CHURCH BUILDING CONSTRUCTION FUND (EIN 386072448) - 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

1949

Legal Domicile

Principal Officer

JOANNE M IAFRATE

Phone

5867764920

Tax Period

2023-07-01 to 2024-06-30

LUTHERAN FRATERNITIES OF AMERICA CHURCH BUILDING CONSTRUCTION FUND, founded in 1949, is a small nonprofit that reported $151K in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion. The organization ran a surplus of $32K, a strong 21% operating margin.

Mission

PROVIDE ASSISTANCE TO CHURCHES AND CHARITIES TO FURTHER GODS WORK.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $151,413

Investment Income $0

Other Revenue $0

TOTAL REVENUE $151,413

Expense Breakdown

Grants Paid $6,900

Salaries & Benefits $7,200

Fundraising Expenses $0

Program Expenses $100,413

Other Expenses $105,130

TOTAL EXPENSES $119,230

Year-over-Year Comparison

	2023	2022	Change
Revenue	$151,413	$127,513	+0.2%
Expenses	$119,230	$122,469	0.0%
Net Income	$32,183	$5,044	+5.4%

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

$7,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALEX WAY	DIRECTOR	0.00	Director	$0	$0	$0
JOHN T WESTENDORF	DIRECTOR	0.00	Director	$0	$0	$0
CRAIG KAISER	DIRECTOR	0.00	Director	$0	$0	$0
PAMELA COOK	PRESIDENT	0.00	Officer	$0	$0	$0
JAMES TWORK	VICE PRESIDENT	0.00	Officer	$0	$0	$0
JOANNE M IAFRATE	SECRETARY/TREASURER	1.00	Officer	$7,200	$0	$7,200

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	$151,413	$119,230	$4,205,994	$32,183
2023	$127,513	$122,469	$4,388,994	$5,044
2022	$121,027	$119,784	$4,404,646	$1,243
2021	$133,145	$120,442	$4,286,701	$12,703
2020	$146,656	$129,221	$4,387,738	$17,435
2019	$141,706	$133,608	$4,408,548	$8,098

LUTHERAN FRATERNITIES OF AMERICA CHURCH BUILDING CONSTRUCTION FUND