Lutheran Brethren Home Health Services Inc (EIN 453342172) - 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

2011

Legal Domicile

Principal Officer

Leland Rogness

Phone

2189981400

Tax Period

2024-05-01 to 2025-04-30

Lutheran Brethren Home Health Services Inc, founded in 2011, is a small nonprofit that reported $701K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $807K exceeded revenue, resulting in a 15% operating deficit.

Mission

Home health care services in Fergus Falls and surrounding area

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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 $683,565

Investment Income $17,043

Other Revenue $0

TOTAL REVENUE $700,608

Expense Breakdown

Grants Paid $0

Salaries & Benefits $381,288

Fundraising Expenses $0

Program Expenses $630,649

Other Expenses $426,031

TOTAL EXPENSES $807,319

Year-over-Year Comparison

	2024	2023	Change
Revenue	$700,608	$617,806	+0.1%
Expenses	$807,319	$880,691	-0.1%
Net Income	$-106,711	$-262,885	-0.6%

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
Paul Larson	Director	0.01	Director	$0	$0	$0
Gaylord Folder	Director	0.01	Director	$0	$0	$0
Kurt Fustol	Director	0.01	Director	$0	$0	$0
John Zwiers	CEO (Until Dec 2024)	0.01	Officer	$0	$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	$700,608	$807,319	$575,526	$-106,711
2024	$617,806	$880,691	$413,287	$-262,885
2023	$1,400,086	$1,541,496	$482,869	$-141,410
2022	$1,188,432	$1,514,213	$154,606	$-325,781
2021	$995,951	$1,455,351	$276,422	$-459,400
2020	$782,103	$1,830,875	$322,699	$-1,048,772

Lutheran Brethren Home Health Services Inc