Lutheran Charities FY2022 filing

Tax-deductible

Williamsville, NY501(c)(3)Foundations & GrantmakersEIN 22-2510574Revenue $107K in FY2022

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.
35¢ of each $1 spent went to programs.
$56K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
35%
of spending
Concern: 35% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 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
$60K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$107K
-77% vs prior year
Spent
$164K
To programs
35%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$107K
FY2022▼ -77%
Tap a bar for its year
Revenue by fiscal year
FY2020$348K
FY2021$469K
FY2022$107K
FY2023$237K
FY2024$135K
Expenses
$164K
FY2022▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$165K
FY2021$179K
FY2022$164K
FY2023$251K
FY2024$207K
Net assets
$2.2M
FY2022▼ -15%
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 FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

35 cents of each dollar spent went to programs.

Program services 35% · $57K Management & general 65% · $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

14 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director Through Aug. 2022
$36,082Pt VII · Sec A
Executive Director Beg. Oct. 2022
$19,500Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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.

Questions for Lutheran Charities

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Provided by the organization

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1 program · $57K · in their own filed words · FY2022
01

Direct payments to charitable and religious organizations.

$57Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$107K
Ln 12
Gifts and grantsLn 1h$105K
Other incomeLn 4–11$3K
Money outPt IX
$164K
Ln 25
Programscol B$57K
Managementcol C$107K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$119K
Total assetsLn 16$2.3M
LiabilitiesLn 26$60K
PeoplePt VI, VII
14
listed · VII A
PaidVII A2
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Fundraising eventsLn 1c$9K
Other incomeLn 4–11$3K
Total revenueLn 12$107K
Assets in detailPt X, end of year
CashLn 1$119K
Cash and savings togetherLn 1–2$119K
InvestmentsLn 11–13$2.1M
Other assetsLn 15$60K
Total assetsLn 16$2.3M
LiabilitiesLn 26$60K
Net assetsLn 32$2.2M
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 FY22End FY22
Cash and savingsLn 1–2$68K$119K
InvestmentsLn 11–13$2.5M$2.1M
Total assetsLn 16$2.6M$2.3M
LiabilitiesLn 26$2K$60K
Net assetsLn 32$2.6M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$57K$57K
Pay of current officers, directors and key staffLn 5$56K$56K
Other salaries and wagesLn 7$16K$16K
Pension plan contributionsLn 8$15K$15K
Other fees for servicesLn 11g$6K$6K
Advertising and promotionLn 12$189$189
Office expensesLn 13$1K$1K
OccupancyLn 16$6K$6K
TravelLn 17$410$410
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$5K$5K
Total functional expensesLn 25$164K$57K$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 Viewing $107K$164K−$57K$2.2M 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $107,390 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $107,709$104,818
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $132$0
I-11 Other revenuePrior year $360,870$2,572
I-12 Total revenuePrior year $468,711$107,390
I-13 Grants and similar amounts paidPrior year $71,924$57,475
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $84,089$87,100
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $22,539$19,506
I-18 Total expensesPrior year $178,552$164,081
I-19 Revenue less expensesPrior year $290,159−$56,691
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $107,390 across 5 lines filed
VIII-1c Fundraising events$9,225
VIII-1f All other contributions, gifts and grants$95,593
VIII-1h Total contributions, gifts and grants$104,818
VIII-8 Net income from fundraising eventsExcluded from tax $2,572$2,572
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $2,572$107,390
Part IX · Statement of functional expenses $164,081 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $57,475$57,475
IX-5 Pay of current officers, directors and key staffManagement $55,582$55,582
IX-7 Other salaries and wagesManagement $16,411$16,411
IX-8 Pension plan contributionsManagement $15,107$15,107
IX-11g Other fees for servicesManagement $6,235$6,235
IX-12 Advertising and promotionManagement $189$189
IX-13 Office expensesManagement $1,050$1,050
IX-16 OccupancyManagement $6,000$6,000
IX-17 TravelManagement $410$410
IX-23 InsuranceManagement $1,001$1,001
IX-24 Other expenses (24a–d)Management $4,621$4,621
IX-25 Total functional expensesPrograms $57,475 · Management $106,606 · Fundraising $0$164,081
Part X · Balance sheet $2,257,380 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $67,999$119,496
X-9 Prepaid expenses and deferred chargesStart of year $1,300$550
X-12 Other securitiesStart of year $2,481,220$2,077,334
X-15 Other assetsStart of year $0$60,000
X-16 Total assetsStart of year $2,575,042$2,257,380
X-17 Accounts payable and accrued expensesStart of year $2,195$333
X-25 Other liabilitiesStart of year $0$60,000
X-26 Total liabilitiesStart of year $2,195$60,333
X-27 Net assets without donor restrictionsStart of year $2,572,847$2,197,047
X-32 Total net assets or fund balancesStart of year $2,572,847$2,197,047
X-33 Total liabilities and net assetsStart of year $2,575,042$2,257,380
Part XI · Reconciliation of net assets $2,197,047 net assets at year end
XI-1 Total revenue$107,390
XI-2 Total expenses$164,081
XI-3 Revenue less expenses−$56,691
XI-4 Net assets at start of year$2,572,847
XI-9 Other changes in net assets−$319,109
XI-10 Net assets at end of year$2,197,047

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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