Lutheran Elementary School Association (EIN 431853158) - 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

1999

Legal Domicile

Principal Officer

Elizabeth F Gutberlet

Phone

3142000799

Tax Period

2024-07-01 to 2025-06-30

Lutheran Elementary School Association, founded in 1999, is a community nonprofit in the Education sector that reported $1.4M in total revenue in fiscal year 2024. Revenue fell 25% from the prior year — a significant decline worth monitoring. Net assets of $11.5M represent 96 months of operating reserves.

Mission

LESA equips families Lutheran schools and communities for dynamic Christ-centered education. LESA provides professional development and educational resources for educators tuition assistance for families and marketing resources for schools.

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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 $872,671

Program Service Revenue $0

Investment Income $262,312

Other Revenue $300,248

TOTAL REVENUE $1,435,231

Expense Breakdown

Grants Paid $641,838

Salaries & Benefits $452,789

Fundraising Expenses $222,838

Program Expenses $1,100,262

Other Expenses $298,109

TOTAL EXPENSES $1,392,736

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,435,231	$1,924,171	-0.3%
Expenses	$1,392,736	$1,377,504	+0.0%
Net Income	$42,495	$546,667	-0.9%

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

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
Alan Erdman	Chair	1.00	Officer Director	$0	$0	$0
Alan Vogt	Vice Chair	1.00	Officer Director	$0	$0	$0
Jackie Branneky	Treasurer	1.00	Officer Director	$0	$0	$0
Jeff Schmitt	Secretary	1.00	Officer Director	$0	$0	$0
John Crumrine	Director	1.00	Director	$0	$0	$0
Jim Eckrich	Director	1.00	Director	$0	$0	$0
David Gruenwald	Director	1.00	Director	$0	$0	$0
Cathy Hohl	Director	1.00	Director	$0	$0	$0
Dennis Kemper	Director	1.00	Director	$0	$0	$0
Joanne Smith	Director	1.00	Director	$0	$0	$0
Kip Starnes	Director	1.00	Director	$0	$0	$0
Marilyn Brickler	Board Emeritus	1.00	Director	$0	$0	$0
Ananda Baron	Advisory Director	1.00	Director	$0	$0	$0
Elizabeth Gutberlet	CEO	40.00	Highest	$118,500	$0	$118,500

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	$1,435,231	$1,392,736	$11,467,742	$42,495
2024	$1,924,171	$1,377,504	$10,869,982	$546,667
2023	$1,843,324	$1,267,269	$10,166,884	$576,055
2022	$1,463,339	$1,222,746	$9,756,082	$240,593
2021	$2,455,826	$1,099,170	$11,417,230	$1,356,656

Lutheran Elementary School Association