LUTHERAN CHURCH OF THE MASTER

🔒

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

Legal Domicile

Principal Officer

Wallace Buchholz

Phone

6619423900

Tax Period

2025-01-01 to 2025-12-31

LUTHERAN CHURCH OF THE MASTER is a small nonprofit that reported $113K in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year. Expenses of $171K exceeded revenue, resulting in a 52% operating deficit.

Mission

Conducts church services, Sunday school classes, and hosts fellowship gatherings.

Program Service Accomplishments

Program 1

Expenses: $152,042 Revenue: $0

Organization conducts church services, Sunday school classes, and hosts fellowship gatherings.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $54,075

Program Service Revenue $0

Investment Income $0

Other Revenue $58,434

TOTAL REVENUE $112,509

Expense Breakdown

Grants Paid $0

Salaries & Benefits $49,571

Fundraising Expenses $0

Program Expenses $152,042

Other Expenses $121,928

TOTAL EXPENSES $171,499

Year-over-Year Comparison

	2025	2024	Change
Revenue	$112,509	$134,861	-0.2%
Expenses	$171,499	$127,928	+0.3%
Net Income	$-58,990	$6,933	-9.5%

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

N/A

Independent Members

N/A

Employees

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
MICHAEL REAVER	PRESIDENT	3.0	Officer	$0	$0	$0
DEAN GORDER	CONGREGATIONAL VP	1.0	Officer	$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	$112,509	$171,499	$35,957	$-58,990
2024	$134,861	$127,928	$94,947	$6,933
2023	$225,014	$137,000	$88,014	$88,014
2020	$180,231	$182,965	$73,999	$-2,734