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← SPIRITRUST LUTHERAN LIFE

Form 990 for tax year 2024

Filed by SPIRITRUST LUTHERAN LIFE.

Totals

Total revenue
$119,776
Total expenses
$68,512
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$119,756
Investment income
$0
Other revenue
$20
Total assets, end of year
$11,188
Total liabilities, end of year
$995,592
Net assets or fund balances, end of year
-$984,404
Program services expenses (Part IX)
$47,333
Management and general expenses
$21,179
Fundraising expenses
$0
Program service expenses (Part III)
$47,333

Program services were 69.1% 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.

  • 2a · Program service revenue: PATIENT SERVICE REVENU

    total $119,756 · related or exempt $119,756

  • 11a · Other revenue: OTHER INCOME

    total $20 · related or exempt $20

  • 11e · Other revenue, total

    $20

Functional expenses

Part IX, the statement of functional expenses.

  • 9 · Other employee benefits

    total $12,455 · management and general $12,455

  • 11g · Fees: other

    total -$12,889 · program services -$17,420 · management and general $4,531

  • 14 · Information technology

    total $1,520 · management and general $1,520

  • 20 · Interest

    total $17 · program services $17

  • 23 · Insurance

    total $115 · management and general $115

  • 24a · Other expenses: BAD DEBT EXPENSE

    total $64,844 · program services $64,844

  • 24b · Other expenses: OTHER EXPENSE

    total $2,558 · management and general $2,558

  • 24c · Other expenses: MEDICAL EQUIPMENT AND S

    total -$108 · program services -$108

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $201,807 · end of year $11,188

  • 4 · Accounts receivable

    beginning of year $62,329

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,172,461 · end of year $780,592

  • 23 · Secured mortgages and notes payable

    beginning of year $215,000 · end of year $215,000

  • 27 · Net assets without donor restrictions

    beginning of year -$1,123,325 · end of year -$984,404

Mission and programs · 2024

Mission

SPIRITRUST LUTHERAN LIFE WITNESSES TO THE GOSPEL OF JESUS CHRIST BY PROVIDING COMPREHENSIVE HEALTH CARE AND SOCIAL SUPPORT TO MAXIMIZE THE QUALITY OF LIFE FOR OLDER ADULTS IN THE COMMUNITIES THAT WE SERVE.

  • SPIRITRUST LUTHERAN LIFE (LIVING INDEPENDENCE FOR THE ELDERLY) IS A CREATIVE PROGRAM THAT SERVES SENIORS WHO ARE ELIGIBLE FOR NURSING HOME LEVEL OF CARE BUT CAN BE MAINTAINED SAFELY IN THE COMMUNITY WITH THE ASSISTANCE OF LIFE. VIRTUALLY ALL PROGRAM PARTICIPANTS ARE AT AN INCOME LEVEL THAT MAKES THEM ELIGIBLE FOR MEDICAL ASSISTANCE SUPPORT. THE PROGRAM PROVIDES ACCESS TO THE FULL CONTINUUM OF PREVENTIVE, PRIMARY, ACUTE AND LONG-TERM CARE SERVICES. AN INTERDISCIPLINARY TEAM COMPRISED OF DOCTORS, NURSES, SOCIAL WORKERS, REHABILITATION SPECIALISTS, OTHER HEALTH CARE PROFESSIONALS, THE PARTICIPANT AND/OR CAREGIVERS DETERMINE INDIVIDUAL NEEDS AND TOGETHER DEVELOP A PLAN FROM WHICH SERVICES ARE COORDINATED.

    Expenses $47,333 · Revenue $119,776

As filed on the 2024 return.

Listed in Part VII

  • ROBERT A BOWEN

    BOARD MEMBER - CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • ANGELA THOMAS

    BOARD MEMBER - VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.5

  • SAMANTHA SMELTZER

    BOARD MEMBER - SECRETARY

    Total calculated
    $0
    Hours/week
    0.5

  • EDWARD STRALEY

    BOARD MEMBER - TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • STEPHANIE KESSLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • WILLIAM NIENSTEDT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • LAWRENCE YOUNG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • CHRISTOPHER JACKSON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • STAN COMBS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • KEVIN STOUT

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • BISHOP JAMES S DUNLOP

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    0.5

  • MELISSA FROWNFELTER

    INTERIM PRESIDENT, CEO/COO

    Total calculated
    $318,184
    From this org
    $0
    From related orgs
    $301,125
    Other
    $17,059
    Hours/week
    3.5 + 46.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $250,472 related
    Bonus
    $0 + $50,000 related
    Other
    $0 + $653 related
    Deferred
    $0 + $7,154 related
    Nontaxable benefits
    $0 + $9,905 related
    Filer's total
    $0 + $318,184 related

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

None.

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
SPIRITRUST LUTHERAN LIFE'S PRINCIPAL OFFICER/CEO MELISSA FROWNFELTER IS PAID BY SPIRITRUST LUTHERAN. SPIRITRUST LUTHERAN USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: -COMPENSATION COMMITTEE -COMPENSATION SURVEY OR STUDY -APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE

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.

Provenance

Return type
form_990
Tax year
2024
Filed
3 November 2025
IRS schema version
2024v5.2
Source object
202523119349302237

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