LUTHERAN CENTER

🔒

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

1982

Legal Domicile

Phone

4062565756

Tax Period

2024-01-01 to 2024-12-31

LUTHERAN CENTER, founded in 1982, is a small nonprofit in the Health Care sector that reported $195K in total revenue in fiscal year 2024. The organization ran a surplus of $157K, a strong 80% operating margin.

Mission

Our mission is to provide low cost lodging for individuals or family when in Billings for medical services.

Program Service Accomplishments

Program 1

Expenses: $38,720 Revenue: $195,310

Our mission is to provide low cost lodging for individuals and/or family when in Billings for medical services. Our room charges are substantially lower than local motels/hotels.

🔒

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 $156,940

Program Service Revenue $31,563

Investment Income $6,807

Other Revenue $0

TOTAL REVENUE $195,310

Expense Breakdown

Grants Paid $0

Salaries & Benefits $22,010

Fundraising Expenses $0

Program Expenses $38,720

Other Expenses $16,710

TOTAL EXPENSES $38,720

Year-over-Year Comparison

	2024	2023	Change
Revenue	$195,310	$195,310	N/A
Expenses	$38,720	$20,956	+0.8%
Net Income	$156,590	$174,354	-0.1%

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

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
N/A	House Manager	20.00	Highest	$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
2024	$195,310	$38,720	$515,583	$156,590