NATIONAL LUTHERAN INC (EIN 472584315) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Principal Officer

CYNTHIA WALTERS

Phone

3013542710

Tax Period

2024-01-01 to 2024-12-31

NATIONAL LUTHERAN INC, founded in 2014, is a community nonprofit in the Housing & Shelter sector that reported $8.8M in total revenue in fiscal year 2024. Expenses of $8.2M left a modest 6% surplus.

Mission

TO SERVE AS CORPORATE OVERSIGHT FOR ITS AFFILIATED COMMUNITIES DESIGNED FOR SENIORS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $44,148

Program Service Revenue $8,121,520

Investment Income $37,389

Other Revenue $587,900

TOTAL REVENUE $8,790,957

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,509,433

Fundraising Expenses $2,048

Program Expenses $3,171,679

Other Expenses $3,739,922

TOTAL EXPENSES $8,249,355

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,790,957	$8,556,639	+0.0%
Expenses	$8,249,355	$10,038,709	-0.2%
Net Income	$541,602	$-1,482,070	-1.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$737,607

Total Directors

$497,990

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN E HANDLEY	CHAIR	1.00	Officer Director	$0	$0	$0
SUSAN DAILEY	VICE CHAIR	1.00	Officer Director	$0	$0	$0
CORNELL P ABOD	TREASURER/SECRETARY	1.00	Officer Director	$0	$0	$0
DR RACHEL CARLSON	BOARD MEMBER	1.00	Director	$0	$0	$0
TOM WHITEFORD	BOARD MEMBER	1.00	Director	$0	$0	$0
REV SANDRA SHAW	BOARD MEMBER	1.00	Director	$0	$0	$0
CYNTHIA WALTERS	PRESIDENT/CEO	10.00	Officer Director	$466,897	$31,093	$497,990
REV DEBBIE DUKES	BOARD MEMBER	1.00	Director	$0	$0	$0
DONNA CASNER	VICE PRESIDENT OF FINANCE	10.00	Officer	$221,190	$18,427	$239,617
ALLISON COMBS	VP SALES MAR & COMM	40.00	Highest	$187,637	$9,795	$197,432
JOHN MIDOLO	VP PROCUREMENT CONTRACT	40.00	Highest	$171,169	$7,275	$178,444
CRAIG WAGONER	VP OF OPERATIONS	40.00	Highest	$273,669	$21,067	$294,736
FRANK MCDONOUGH	TECHNOLOGY DIRECTOR	40.00	Highest	$147,835	$6,925	$154,760
VICTORIA BLAKEMORE	VP TALENT & CULTURE	40.00	Highest	$213,612	$15,781	$229,393

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	$8,790,957	$8,249,355	$6,938,569	$541,602
2023	$8,556,639	$10,038,709	$12,287,239	$-1,482,070
2022	$7,316,870	$12,509,038	$3,642,217	$-5,192,168
2021	$7,111,650	$12,573,445	$5,736,572	$-5,461,795
2020	$10,175,727	$13,967,961	$11,931,904	$-3,792,234
2019	$7,438,636	$13,066,292	$13,261,991	$-5,627,656
2018	$6,401,155	$14,649,465	$18,867,974	$-8,248,310

NATIONAL LUTHERAN INC