Central Lutheran Foundation (EIN 930762860) - 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

1979

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

Central Lutheran Foundation, founded in 1979, is a micro nonprofit that reported $89K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Expenses of $84K left a modest 6% surplus.

Mission

The foundation supports the activities of Central Lutheran Church in Eugene Oregon and funds missions, provides scholarships, and makes grants to other charitable organizations

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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 $10,090

Program Service Revenue $0

Investment Income $79,359

Other Revenue $0

TOTAL REVENUE $89,449

Expense Breakdown

Grants Paid $82,004

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $82,054

Other Expenses $2,285

TOTAL EXPENSES $84,289

Year-over-Year Comparison

	2023	2022	Change
Revenue	$89,449	$96,258	-0.1%
Expenses	$84,289	$84,630	0.0%
Net Income	$5,160	$11,628	-0.6%

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
Bruce Smolnisky	Boad Member	1.00	Director	$0	$0	$0
Brent Moeller	Board Member	1.00	Director	$0	$0	$0
Larry Campbell	Board Member	1.00	Director	$0	$0	$0
Bernie Bopp	Board Member	1.00	Director	$0	$0	$0
Dennis Belts	Board Member	1.00	Director	$0	$0	$0
Nancy Swenson	Board Member	1.00	Director	$0	$0	$0
Becky Surmon	Board Member	1.00	Director	$0	$0	$0
David Carmichael	Board Member	1.00	Officer Director	$0	$0	$0
Molly England	Treasurer	1.00	Officer Director	$0	$0	$0
Stacy Haugen	Secretary	1.00	Officer Director	$0	$0	$0
Kim Meyers	Board Member	1.00	Officer 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
2024	No data	No data	No data	No data
2023	$89,449	$84,289	$2,695,845	$5,160
2022	$96,258	$84,630	$2,524,980	$11,628
2021	$136,058	$89,598	$2,823,100	$46,460
2020	$86,578	$64,052	$2,435,640	$22,526
2019	$89,204	$104,205	$2,320,024	$-15,001
2018	$99,572	$78,302	$1,990,192	$21,270

Central Lutheran Foundation