LEWIS MEMORIAL CHRISTIAN VILLAGE

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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

1975

Legal Domicile

Principal Officer

KENNA HUDSON

Phone

3145877903

Tax Period

2023-07-01 to 2024-06-30

LEWIS MEMORIAL CHRISTIAN VILLAGE, founded in 1975, is a mid-sized nonprofit that reported $15.5M in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year. Expenses of $20.7M exceeded revenue, resulting in a 34% operating deficit.

Mission

CHRISTIAN HORIZONS EMPOWERS OLDER ADULTS IN MIND, BODY, AND SPIRIT THROUGH FAITH-LED SERVICE. OUR SERVICES ARE DRIVEN BY OUR F.A.I.T.H.-LED VALUES WHICH INCLUDE: FUN - WE FOSTER PERSONALIZED EXPERIENCES FILLED WITH JOY FOR THOSE WE SERVE, APPRECIATION - WE CELEBRATE GOD'S DISTINCTIVE GIFTS OF TALENT, WISDOM AND BEAUTY IN EVERY INDIVIDUAL, INSPIRATION - WE LOVINGLY SHARE CHRIST'S TRUTH WITH OTHERS, TRANSPARENCY - WE WORK WITH OPENNESS AND ACCOUNTABILITY, HEART - WE SERVE WITH PASSION.

Program Service Accomplishments

Program 1

Expenses: $17,942,581 Revenue: $15,597,178

LEWIS MEMORIAL CHRISTIAN VILLAGE PROVIDES QUALITY CARE TO SENIORS IN A CHRISTIAN ENVIRONMENT. THE OPERATIONS INCLUDE 171 LICENSED SKILLED NURSING CARE BEDS, 12 ASSISTED LIVING UNITS, 28 INDEPENDENT LIVING GARDEN HOMES, AND A WELLNESS CENTER. 46,676 PATIENT DAYS OF SERVICES WERE PROVIDED IN FISCAL YEAR 2024 TO SKILLED NURSING RESIDENTS. THE ORGANIZATION ALSO SERVED 12 RESIDENTS IN ASSISTED LIVING AND 28 RESIDENTS IN INDEPENDENT LIVING GARDEN HOMES DURING FISCAL YEAR 2024.THE ORGANIZATION PROVIDES CARE TO RESIDENTS WHO MEET THE CRITERIA TO BE COVERED UNDER THE MEDICAID PROGRAM IN THE VARIOUS STATES IN WHICH THEY OPERATE. TYPICALLY, THE REIMBURSEMENT RATES UNDER THIS PROGRAM ARE SIGNIFICANTLY LESS THAN THE COST OF PROVIDING THE CARE, RESULTING IN A SIGNIFICANT REDUCTION IN REVENUE. MANAGEMENT HAS ESTIMATED THE COST OF COMMUNITY BENEFITS PROVIDED UNDER THIS PROGRAM FOR FISCAL YEAR 2024 TO BE $4,079,947.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $15,597,178

Investment Income $-164,073

Other Revenue $41,650

TOTAL REVENUE $15,474,755

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,396,640

Fundraising Expenses $0

Program Expenses $17,942,581

Other Expenses $11,296,845

TOTAL EXPENSES $20,693,485

Year-over-Year Comparison

	2023	2022	Change
Revenue	$15,474,755	$16,467,273	-0.1%
Expenses	$20,693,485	$18,759,469	+0.1%
Net Income	$-5,218,730	$-2,292,196	+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

N/A

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

$872,594

Total Directors

$16,000

Key Employees

$332,228

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICK FILING	BOARD MEMBER - CHAIRMAN	0.30	Officer Director	$0	$0	$1,000
DON FITZGERALD	BOARD MEMBER - VICE PRESIDENT	0.30	Officer Director	$0	$0	$1,000
BILLY CARTER	BOARD MEMBER - TREASURER	0.30	Officer Director	$0	$0	$1,000
SCOTT WILLIAMS	BOARD MEMBER - SECRETARY	0.30	Officer Director	$0	$0	$1,000
TIMOTHY BURRELL	BOARD MEMBER	0.30	Director	$0	$0	$1,000
TERRY GOODNER	BOARD MEMBER	0.30	Director	$0	$0	$1,000
DOUG WILEY	BOARD MEMBER	0.30	Director	$0	$0	$1,000
SUSAN KLEIN	BOARD MEMBER	0.30	Director	$0	$0	$1,000
THOMAS KERINS	BOARD MEMBER	0.30	Director	$0	$0	$1,000
STEVE GNUSE	BOARD MEMBER	0.30	Director	$0	$0	$1,000
BRENDA EDEN	BOARD MEMBER	0.30	Director	$0	$0	$1,000
DAVID SANDEFUR	BOARD MEMBER	0.30	Director	$0	$0	$1,000
MARCUS THOMAS	BOARD MEMBER	0.30	Director	$0	$0	$1,000
JEAN DUNAWAY	BOARD MEMBER	0.30	Director	$0	$0	$1,000
MICHAEL MORBECK	BOARD MEMBER	0.30	Director	$0	$0	$1,000
JOHN ALLEN BURNETT	BOARD MEMBER	0.30	Director	$0	$0	$1,000
CHUCK SCHMITZ	CFO	2.00	Officer	$0	$38,604	$428,754
KATHLEEN BERTRAM	CEO	2.00	Officer	$0	$51,728	$439,840
BARBARA SHEPARD	CHIEF HUMAN RESOURCE OFFICER	2.00	Key Emp	$0	$27,756	$332,228
DONALD J BELL	FORMER CEO	2.00		$0	$2,797	$521,210

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	No data	No data	No data	No data
2024	$15,474,755	$20,693,485	$34,985,092	$-5,218,730
2023	$16,467,273	$18,759,469	$39,339,281	$-2,292,196
2022	$15,897,430	$18,158,481	$42,121,841	$-2,261,051
2021	$18,539,239	$17,596,958	$48,381,888	$942,281
2020	$19,293,215	$18,359,433	$43,922,330	$933,782
2019	$17,645,214	$17,248,975	$43,039,583	$396,239
2018	$17,390,131	$16,961,131	$42,336,560	$429,000