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← NATIONAL LUTHERAN INC

Form 990 for tax year 2024

Filed by NATIONAL LUTHERAN INC.

Totals

Total revenue
$8,790,957
Total expenses
$8,249,355
Contributions and grants received
$44,148
Grants paid
$0
Program service revenue
$8,121,520
Investment income
$37,389
Other revenue
$587,900
Total assets, end of year
$6,938,569
Total liabilities, end of year
$27,773,653
Net assets or fund balances, end of year
-$20,835,084
Program services expenses (Part IX)
$3,171,679
Management and general expenses
$5,075,628
Fundraising expenses
$2,048
Program service expenses (Part III)
$3,171,679

Program services were 38.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $14,100

  • 1f · All other contributions, gifts and grants

    $30,048

  • 2a · Program service revenue: MANAGEMENT FEES

    total $6,987,826 · related or exempt $6,987,826

  • 2b · Program service revenue: HOME CARE REVENUE

    total $1,133,694 · related or exempt $1,133,694

  • 3 · Investment income

    total $37,389 · excluded $37,389

  • 11a · Other revenue: DEVELOPER FEES

    total $500,000 · excluded $500,000

  • 11b · Other revenue: CONSULTING INCOME

    total $87,900 · unrelated business $87,900

  • 11e · Other revenue, total

    $587,900

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $737,607 · management and general $737,607

  • 7 · Other salaries and wages

    total $3,270,017 · program services $2,164,548 · management and general $1,105,469

  • 8 · Pension plan contributions

    total $97,518 · program services $29,587 · management and general $67,931

  • 9 · Other employee benefits

    total $192,981 · program services $77,227 · management and general $115,754

  • 10 · Payroll taxes

    total $211,310 · program services $165,532 · management and general $45,778

  • 11a · Fees: management

    total $104,945 · management and general $104,945

  • 11b · Fees: legal

    total $123,821 · management and general $123,821

  • 11c · Fees: accounting

    total $26,782 · management and general $26,782

  • 11g · Fees: other

    total $377,320 · program services $111,095 · management and general $266,225

  • 12 · Advertising and promotion

    total $36,512 · program services $5,967 · management and general $28,497 · fundraising $2,048

  • 13 · Office expenses

    total $47,797 · program services $25,778 · management and general $22,019

  • 14 · Information technology

    total $916,033 · program services $242,005 · management and general $674,028

  • 16 · Occupancy

    total $150,184 · program services $22,382 · management and general $127,802

  • 17 · Travel

    total $93,651 · program services $20,868 · management and general $72,783

  • 19 · Conferences, conventions and meetings

    total $400 · program services $400

  • 20 · Interest

    total $31,823 · management and general $31,823

  • 22 · Depreciation, depletion and amortization

    total $36,575 · program services $679 · management and general $35,896

  • 23 · Insurance

    total $596,943 · program services $2,821 · management and general $594,122

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $883,147 · program services $266,170 · management and general $616,977

  • 24b · Other expenses: FOOD

    total $19,772 · program services $6,234 · management and general $13,538

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $16,393 · program services $1,188 · management and general $15,205

  • 24d · Other expenses: RECRUITMENT

    total $7,895 · program services $4,660 · management and general $3,235

  • 24e · All other expenses

    total $269,929 · program services $24,538 · management and general $245,391

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $9,898,019 · end of year $4,546,578

  • 3 · Pledges and grants receivable

    end of year $18,942

  • 4 · Accounts receivable

    beginning of year $167,347 · end of year $171,684

  • 9 · Prepaid expenses and deferred charges

    beginning of year $956,797 · end of year $1,107,083

  • 10a · Land, buildings and equipment: cost or other basis

    $338,382

  • 10b · Land, buildings and equipment: accumulated depreciation

    $151,590

  • 10c · Land, buildings and equipment, net

    beginning of year $143,964 · end of year $186,792

  • 12 · Investments: other securities

    beginning of year $194,323 · end of year $240,046

  • 15 · Other assets

    beginning of year $926,789 · end of year $667,444

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,846,504 · end of year $3,411,410

  • 25 · Other liabilities

    beginning of year $18,539,635 · end of year $24,362,243

  • 27 · Net assets without donor restrictions

    beginning of year -$10,423,936 · end of year -$21,189,612

  • 28 · Net assets with donor restrictions

    beginning of year $325,036 · end of year $354,528

Mission and programs · 2024

Mission

TO FULFILL ITS CHRISTIAN MINISTRY, NATIONAL LUTHERAN COMMUNITIES & SERVICES IS ORGANIZED TO PROVIDE AN ARRAY OF OPTIONS FOR SENIORS INCLUDING RESIDENTIAL LIVING AS WELL AS HOME AND COMMUNITY-BASED SERVICES WHICH ARE DESIGNED TO MEET INDIVIDUAL NEEDS.

Activities or mission (Part I)

TO SERVE AS CORPORATE OVERSIGHT FOR ITS AFFILIATED COMMUNITIES DESIGNED FOR SENIORS.

  • TO SERVE AS CORPORATE OVERSIGHT WHICH INCLUDES, BUT IS NOT LIMITED TO, THE MARKETING, DEVELOPMENT, INFORMATION TECHNOLOGY, PHILANTHROPY, FINANCE, AND HUMAN RESOURCE SERVICES OF TWO CCRC COMMUNITIES AND ONE DUAL-CERTIFIED INDEPENDENT LIVING/ASSISTED LIVING FACILITY THAT PROVIDES SENIORS WITH HOUSING, MEDICAL ATTENTION, AND ANY SERVICES THAT PROMOTE GOOD EMOTIONAL AND PHYSICAL HEALTH IN A CHRISTIAN ENVIRONMENT. CURRENTLY THE ORGANIZATION IS OVERSEEING THE FUTURE DEVELOPMENT OF A CCRC TO BE LOCATED IN ANNAPOLIS, MD.

    Expenses $3,171,679 · Revenue $8,121,520

As filed on the 2024 return.

Listed in Part VII

  • JOHN E HANDLEY

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • SUSAN DAILEY

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • CORNELL P ABOD

    TREASURER/SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • DR RACHEL CARLSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • TOM WHITEFORD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • REV SANDRA SHAW

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CYNTHIA WALTERS

    PRESIDENT/CEO

    Total calculated
    $497,990
    From this org
    $466,897
    From related orgs
    $0
    Other
    $31,093
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $440,313
    Bonus
    $25,000
    Other
    $1,584
    Deferred
    $13,339
    Nontaxable benefits
    $17,754
    Filer's total
    $497,990

  • REV DEBBIE DUKES

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DONNA CASNER

    VICE PRESIDENT OF FINANCE

    Total calculated
    $239,617
    From this org
    $221,190
    From related orgs
    $0
    Other
    $18,427
    Hours/week
    10 + 30 related

    Schedule J breakdown matched by us

    Base
    $209,997
    Bonus
    $10,641
    Other
    $552
    Deferred
    $8,169
    Nontaxable benefits
    $10,258
    Filer's total
    $239,617

  • ALLISON COMBS

    VP SALES MAR & COMM

    Total calculated
    $197,432
    From this org
    $187,637
    From related orgs
    $0
    Other
    $9,795
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,510
    Bonus
    $12,767
    Other
    $360
    Deferred
    $7,498
    Nontaxable benefits
    $2,297
    Filer's total
    $197,432

  • JOHN MIDOLO

    VP PROCUREMENT CONTRACT

    Total calculated
    $178,444
    From this org
    $171,169
    From related orgs
    $0
    Other
    $7,275
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $161,262
    Bonus
    $8,261
    Other
    $1,646
    Deferred
    $5,092
    Nontaxable benefits
    $2,183
    Filer's total
    $178,444

  • CRAIG WAGONER

    VP OF OPERATIONS

    Total calculated
    $294,736
    From this org
    $273,669
    From related orgs
    $0
    Other
    $21,067
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $259,187
    Bonus
    $12,768
    Other
    $1,714
    Deferred
    $10,438
    Nontaxable benefits
    $10,629
    Filer's total
    $294,736

  • FRANK MCDONOUGH

    TECHNOLOGY DIRECTOR

    Total calculated
    $154,760
    From this org
    $147,835
    From related orgs
    $0
    Other
    $6,925
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,556
    Bonus
    $0
    Other
    $1,279
    Deferred
    $0
    Nontaxable benefits
    $6,925
    Filer's total
    $154,760

  • VICTORIA BLAKEMORE

    VP TALENT & CULTURE

    Total calculated
    $229,393
    From this org
    $213,612
    From related orgs
    $0
    Other
    $15,781
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,539
    Bonus
    $9,041
    Other
    $1,032
    Deferred
    $8,655
    Nontaxable benefits
    $7,126
    Filer's total
    $229,393

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
BONUS COMPENSATION IS PAID IN ACCORDANCE WITH THE ORGANIZATION'S COMPENSATION PHILOSOPHY POLICY, WHICH INCLUDES OPTIONS SUCH AS DISCRETIONARY AND SPOT BONUSES BASED ON INDIVIDUAL OR COMPANY PERFORMANCE.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2024
Filed
4 August 2025
IRS schema version
2024v5.2
Source object
202542179349301559

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