LUTHERANS OUTDOORS IN SOUTH DAKOTA INC (EIN 460320561) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Principal Officer

DAVID ZELLMER

Phone

6052745326

Tax Period

2024-02-01 to 2025-01-31

LUTHERANS OUTDOORS IN SOUTH DAKOTA INC, founded in 1968, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2018. Revenue decreased 19% compared to the prior year. Expenses of $4.2M exceeded revenue, resulting in a 16% operating deficit.

Mission

THE ORGANIZATION OPERATES FOUR CAMPS FOR THE PURPOSE OF PROVIDING CHRISTIAN GROWTH AND RENEWAL OPPORTUNITIES.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,837,893

Program Service Revenue $1,266,937

Investment Income $67,503

Other Revenue $0

TOTAL REVENUE $3,172,333

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,339,662

Fundraising Expenses $0

Program Expenses $2,333,618

Other Expenses $1,711,025

TOTAL EXPENSES $3,050,687

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,172,333	$2,422,418	+0.3%
Expenses	$3,050,687	$2,823,058	+0.1%
Net Income	$121,646	$-400,640	-1.3%

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
CASSANDRA LAMB	DIRECTOR	1.00	Director	$0	$0	$0
NICK MOSER	DIRECTOR	1.00	Director	$0	$0	$0
DARCIE BIEN	DIRECTOR	1.00	Director	$0	$0	$0
KIM RIEGER	DIRECTOR	1.00	Director	$0	$0	$0
MARK SCHLUETER	DIRECTOR	1.00	Director	$0	$0	$0
DIANE BRANDSRUD	DIRECTOR	1.00	Director	$0	$0	$0
MARK MASSA	DIRECTOR	1.00	Director	$0	$0	$0
AJ FRANKEN	DIRECTOR	1.00	Director	$0	$0	$0
CRAIG WEXLER	DIRECTOR	1.00	Director	$0	$0	$0
JEFF PEDERSEN	DIRECTOR	1.00	Director	$0	$0	$0
DAVE LUND	DIRECTOR	1.00	Director	$0	$0	$0
JESS JASSO	DIRECTOR	1.00	Director	$0	$0	$0
CARLA BORCHARDT	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN VEHAR	DIRECTOR	1.00	Director	$0	$0	$0
ANNELIES SEFFROOD	PRESIDENT	1.00	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
2025	$3,172,333	$3,050,687	$6,059,793	$121,646
2024	$2,422,418	$2,823,058	$5,983,700	$-400,640
2023	$2,182,605	$2,522,435	$6,288,756	$-339,830
2022	$-4,055,912	$4,075,435	$6,849,322	$-8,131,347
2021	$2,096,583	$2,326,042	$14,805,167	$-229,459
2020	$3,890,790	$3,789,858	$15,149,454	$100,932
2019	$3,662,236	$4,230,658	$15,851,343	$-568,422

LUTHERANS OUTDOORS IN SOUTH DAKOTA INC