LUTHERAN QUARTERLY INC (EIN 391501315) - 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

1984

Legal Domicile

Principal Officer

MATTHEW BECKER

Phone

8005481784

Tax Period

2024-01-01 to 2024-12-31

LUTHERAN QUARTERLY INC, founded in 1984, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $45K in total revenue in fiscal year 2024. Revenue fell 83% from the prior year — a significant decline worth monitoring. Expenses of $39K left a modest 15% surplus.

Mission

PUBLICATION OF A SCHOLARLY JOURNAL FOR THE EVANGELICAL LUTHERAN CHURCH

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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 $21,365

Program Service Revenue $7,317

Investment Income $16,412

Other Revenue $0

TOTAL REVENUE $45,094

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $22,285

Other Expenses $33,521

TOTAL EXPENSES $38,521

Year-over-Year Comparison

	2024	2023	Change
Revenue	$45,094	$264,342	-0.8%
Expenses	$38,521	$32,637	+0.2%
Net Income	$6,573	$231,705	-1.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
OLIVER K OLSON	PRESIDENT EMERITUS	2.0	Director	$0	$0	$0
AMY NELSON BURNETT	DIRECTOR	1.0	Director	$0	$0	$0
GRACIA GRINDAL	DIRECTOR	1.0	Director	$0	$0	$0
DAVID J HARDY	DIRECTOR	1.0	Director	$0	$0	$0
ERIK HERRMANN	DIRECTOR	1.0	Director	$0	$0	$0
ANNA MARIE JOHNSON	DIRECTOR	1.0	Director	$0	$0	$0
MARK C MATTES	DIRECTOR	1.0	Director	$0	$0	$0
STEVEN PAULSON	DIRECTOR	1.0	Director	$0	$0	$0
PAUL ROREM	DIRECTOR	1.0	Director	$0	$0	$0
VIRGIL F THOMPSON	DIRECTOR	1.0	Director	$0	$0	$0
LAWRENCE RAST	PRESIDENT	5.0	Officer	$0	$0	$0
MARK GRANQUIST	VICE PRESIDENT	2.0	Officer	$0	$0	$0
MATTHEW BECKER	TREASURER	2.0	Officer	$0	$0	$0
ROBERT KOLB	SECRETARY	2.0	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
2024	$45,094	$38,521	$434,459	$6,573
2023	$264,342	$32,637	$427,886	$231,705

LUTHERAN QUARTERLY INC