LEWER FOUNDATION (EIN 746060250) - 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

1955

Legal Domicile

Principal Officer

RICHARD STEELE

Phone

9566426351

Tax Period

2024-04-01 to 2025-03-31

LEWER FOUNDATION, founded in 1955, is a micro nonprofit in the Philanthropy & Grantmaking sector that reported $82K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Net assets of $302K represent 44 months of operating reserves.

Mission

MAKE CONTRIBUTIONS TO THE LUTHERAN CHURCH MISSOURI SYNOD AND CONGREGATIONS OR ORGANIZATIONS ASSOCIATED WITH IT.

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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 $0

Investment Income $1,321

Other Revenue $80,935

TOTAL REVENUE $82,256

Expense Breakdown

Grants Paid $82,400

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $82,400

Other Expenses $0

TOTAL EXPENSES $82,400

Year-over-Year Comparison

	2024	2023	Change
Revenue	$82,256	$92,053	-0.1%
Expenses	$82,400	$92,600	-0.1%
Net Income	$-144	$-547	-0.7%

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

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
RICHARD STEELE	PRESIDENT	1	Officer Director	$0	$0	$0
R KLOSTERMANN	SECRETARY	1	Officer Director	$0	$0	$0
JOYCE BUFFO	TREASURER	1	Director	$0	$0	$0
JANICE LEWER	DIRECTOR	1	Director	$0	$0	$0
STEVEN LEWER	DIRECTOR	1	Director	$0	$0	$0
CHERYL COX	DIRECTOR	1	Director	$0	$0	$0
J KLOSTERMANN	DIRECTOR	1	Director	$0	$0	$0
NANCY LEWER	DIRECTOR	1	Director	$0	$0	$0
ANNA DORSEY	DIRECTOR	1	Director	$0	$0	$0
TERRY POHLMEYR	DIRETOR	1	Director	$0	$0	$0
RANDY HOFFMAN	DIRECTOR	1	Director	$0	$0	$0
BUCK BUSSE	HONORARY MEMBR	1	Director	$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	$82,256	$82,400	$301,835	$-144
2024	$92,053	$92,600	$301,979	$-547
2023	$81,883	$82,500	$302,526	$-617
2022	$110,850	$107,500	$303,143	$3,350
2021	$84,948	$84,000	$299,793	$948

LEWER FOUNDATION