SALEM LUTHERAN TRUST (EIN 766060474) - 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

1990

Legal Domicile

Principal Officer

JUDY BODE

Phone

7135947242

Tax Period

2025-01-01 to 2025-12-31

SALEM LUTHERAN TRUST, founded in 1990, is a small nonprofit that reported $102K in total revenue in fiscal year 2025. Revenue surged 115% from the prior year, signaling strong growth momentum. The organization ran a surplus of $62K, a strong 60% operating margin.

Mission

ASSIST SALEM LUTHERAN CHURCH IN SUPPORT OF ITS CHARITABLE, RELIGIOUS, AND EDUCATIONAL PURPOSE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $55,745

Program Service Revenue $0

Investment Income $46,453

Other Revenue $0

TOTAL REVENUE $102,198

Expense Breakdown

Grants Paid $33,250

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $33,250

Other Expenses $7,347

TOTAL EXPENSES $40,597

Year-over-Year Comparison

	2025	2024	Change
Revenue	$102,198	$47,568	+1.1%
Expenses	$40,597	$26,760	+0.5%
Net Income	$61,601	$20,808	+2.0%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JUDY BODE	CHAIR	2.00	Officer Director	$0	$0	$0
SCOTT KING	VICE CHAIR	2.00	Officer Director	$0	$0	$0
TED DOWNING	TREASURER	2.00	Officer Director	$0	$0	$0
ALEX LINDER	TRUSTEE	2.00	Director	$0	$0	$0
TIM NEIKERK	SENIOR PASTOR	0.00	Director	$0	$0	$0
AL REESE	TRUSTEE	2.00	Director	$0	$0	$0
DEBORA HALL	SECRETARY	2.00	Officer Director	$0	$0	$0
VINCE PARKS	EXECUTIVE PASTOR	0.00	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	$102,198	$40,597	$1,310,712	$61,601
2024	$47,568	$26,760	$1,136,992	$20,808
2023	$81,491	$41,655	$1,048,487	$39,836
2021	$44,554	No data	$1,082,228	No data
2020	$39,307	$35,608	$1,037,674	$3,699
2019	$37,271	$27,711	$978,996	$9,560
2018	$83,015	$39,562	$886,988	$43,453

SALEM LUTHERAN TRUST