Lutheran Charities FY2021 filing

Tax-deductible

Williamsville, NY501(c)(3)Foundations & GrantmakersEIN 22-2510574Revenue $469K in FY2021

On file with the IRSwnylutherancharities.org6540 Main St, 14221-5847 · Williamsville, NYTax-exempt since Apr 1987Church — 170(b)(1)(A)(i)

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Lutheran Charities is a ministry of the niagara frontier conference of the upstate new york synod of the evangelical Lutheran church in america. IT raises and manages funds in support of the Lutheran church and other social ministry programs in western new york.

501(c)(3) charity; gifts are tax-deductible.
40¢ of each $1 spent went to programs.
$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $66K a year · 25% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 30% of spending
Worth a look: pay to officers and key staff is 30% of spending; over 20%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$469K
+35% vs prior year
Spent
$179K
To programs
40%
Net assets
$2.6M
By yearFY2020–FY2024
Revenue
$469K
FY2021▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$348K
FY2021$469K
FY2022$107K
FY2023$237K
FY2024$135K
Expenses
$179K
FY2021▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$165K
FY2021$179K
FY2022$164K
FY2023$251K
FY2024$207K
Net assets
$2.6M
FY2021▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$2.2M
FY2023$2.4M
FY2024$2.5M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

40 cents of each dollar spent went to programs.

Program services 40% · $72K Management & general 60% · $107K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$53,500Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Melanie Rushforth’s $75K as Chief Executive Officer is at the 69th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Melanie Rushforth$74,625$78,000$19,500——
Thomas Madden——$36,082$53,500$52,500

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Lutheran Charities executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Raises and manages funds for Lutheran Church and social programs in Western New York.

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Provided by the organization

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1 program · $72K · in their own filed words · FY2021
01

Direct payments to charitable and religious organizations.

$72Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$46K
Grants paid · 22 grants · $227K · 2020–2024
Community of Good NeighborsNY · FY2023$17,700
Lumin Campus MinistryFY2023$14,000
Wny Church UnleashedNY · FY2023$10,000
Wheels for Workers 716NY · FY2023$10,000
Jericho Road MinistriesNY · FY2023$7,500
Lumin Campus MinistryFY2022$30,000
St Johns Lutheran ChurchNY · FY2021$10,000
Augustana Lutheran ChurchFY2021$9,000
See all 22 grants →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$469K
Ln 12
Other incomeLn 4–11$361K
Gifts and grantsLn 1h$108K
Investment incomeLn 3$132
Money outPt IX
$179K
Ln 25
Programscol B$72K
Managementcol C$107K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$93K
Total assetsLn 16$2.6M
LiabilitiesLn 26$2K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$108K
Fundraising eventsLn 1c$22K
Investment incomeLn 3$132
Other incomeLn 4–11$361K
Total revenueLn 12$469K
Assets in detailPt X, end of year
CashLn 1$68K
SavingsLn 2$25K
Cash and savings togetherLn 1–2$93K
InvestmentsLn 11–13$2.5M
Total assetsLn 16$2.6M
LiabilitiesLn 26$2K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 53
VolunteersI 613
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$95K$93K
InvestmentsLn 11–13$2.2M$2.5M
Total assetsLn 16$2.3M$2.6M
LiabilitiesLn 26$500$2K
Net assetsLn 32$2.3M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$72K$72K
Pay of current officers, directors and key staffLn 5$54K$54K
Other salaries and wagesLn 7$16K$16K
Other employee benefitsLn 9$15K$15K
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$425$425
Office expensesLn 13$7K$7K
OccupancyLn 16$6K$6K
TravelLn 17$152$152
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$1K$1K
Total functional expensesLn 25$179K$72K$107K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $135K$207K−$72K$2.5M 990 PDF
FY2023 $237K$251K−$14K$2.4M 990 PDF
FY2022 $107K$164K−$57K$2.2M 990 PDF
FY2021 Viewing $469K$179K$290K$2.6M 990 PDF
FY2020 $348K$165K$183K$2.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $468,711 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $116,712$107,709
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $278$132
I-11 Other revenuePrior year $230,645$360,870
I-12 Total revenuePrior year $347,635$468,711
I-13 Grants and similar amounts paidPrior year $64,612$71,924
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $83,391$84,089
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $16,933$22,539
I-18 Total expensesPrior year $164,936$178,552
I-19 Revenue less expensesPrior year $182,699$290,159
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $468,711 across 7 lines filed
VIII-1c Fundraising events$21,901
VIII-1f All other contributions, gifts and grants$85,808
VIII-1h Total contributions, gifts and grants$107,709
VIII-3 Investment incomeExcluded from tax $132$132
VIII-8 Net income from fundraising eventsExcluded from tax −$13,097−$13,097
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $373,967$373,967
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $361,002$468,711
Part IX · Statement of functional expenses $178,552 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $71,924$71,924
IX-5 Pay of current officers, directors and key staffManagement $53,500$53,500
IX-7 Other salaries and wagesManagement $16,020$16,020
IX-9 Other employee benefitsManagement $14,569$14,569
IX-11g Other fees for servicesManagement $6,039$6,039
IX-12 Advertising and promotionManagement $425$425
IX-13 Office expensesManagement $7,314$7,314
IX-16 OccupancyManagement $6,168$6,168
IX-17 TravelManagement $152$152
IX-23 InsuranceManagement $1,003$1,003
IX-24 Other expenses (24a–d)Management $1,438$1,438
IX-25 Total functional expensesPrograms $71,924 · Management $106,628 · Fundraising $0$178,552
Part X · Balance sheet $2,575,042 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $70,477$67,999
X-2 Savings and temporary cash investmentsStart of year $24,391$24,523
X-9 Prepaid expenses and deferred chargesStart of year $2,176$1,300
X-12 Other securitiesStart of year $2,186,144$2,481,220
X-16 Total assetsStart of year $2,283,188$2,575,042
X-17 Accounts payable and accrued expensesStart of year $500$2,195
X-26 Total liabilitiesStart of year $500$2,195
X-27 Net assets without donor restrictionsStart of year $2,282,688$2,572,847
X-32 Total net assets or fund balancesStart of year $2,282,688$2,572,847
X-33 Total liabilities and net assetsStart of year $2,283,188$2,575,042
Part XI · Reconciliation of net assets $2,572,847 net assets at year end
XI-1 Total revenue$468,711
XI-2 Total expenses$178,552
XI-3 Revenue less expenses$290,159
XI-4 Net assets at start of year$2,282,688
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,572,847

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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