Lutheran Brethren Homes Inc (EIN 411377263) - 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

1979

Legal Domicile

Principal Officer

Leland R Rogness

Phone

2189981400

Tax Period

2024-05-01 to 2025-04-30

Lutheran Brethren Homes Inc, founded in 1979, is a small nonprofit in the Human Services sector that reported $647K in total revenue in fiscal year 2024. Revenue decreased 13% compared to the prior year. Net assets of $10.2M represent 190 months of operating reserves.

Mission

Provide management services to affiliated nursing homes and retirement complexes

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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 $675,287

Investment Income $-27,836

Other Revenue $0

TOTAL REVENUE $647,451

Expense Breakdown

Grants Paid $0

Salaries & Benefits $367,736

Fundraising Expenses $0

Program Expenses $393,796

Other Expenses $304,215

TOTAL EXPENSES $671,951

Year-over-Year Comparison

	2024	2023	Change
Revenue	$647,451	$745,322	-0.1%
Expenses	$671,951	$831,127	-0.2%
Net Income	$-24,500	$-85,805	-0.7%

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

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

$269,389

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Leland Rogness	Chairman/President	0.01	Officer Director	$0	$0	$0
Tom Moline	Vice Chairman	0.01	Officer Director	$0	$0	$0
John Austin	Secretary/Treasurer	0.01	Officer Director	$0	$0	$0
Gaylord Folder	Director	0.01	Director	$0	$0	$0
Paul Larson	Director	0.01	Director	$0	$0	$0
Kurt Frustol	Director	0.01	Director	$0	$0	$0
John Zwiers	CEO (Until Dec 2024)	2.00	Officer	$152,569	$37,741	$190,310
Heather Hickman	Executive Director (Beg Jan 2025)	0.01	Officer	$0	$0	$79,079

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	$647,451	$671,951	$10,481,487	$-24,500
2024	$745,322	$831,127	$10,420,548	$-85,805
2023	$1,338,260	$927,350	$10,831,828	$410,910
2022	$2,865,576	$1,368,658	$10,735,049	$1,496,918
2021	$3,489,440	$1,341,088	$10,888,366	$2,148,352
2020	$1,772,163	$1,931,040	$9,925,112	$-158,877

Lutheran Brethren Homes Inc