Lutheran Charities FY2023 filing

Tax-deductible

Williamsville, NY501(c)(3)Foundations & GrantmakersEIN 22-2510574Revenue $237K in FY2023

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.
39¢ of each $1 spent went to programs.
$78K 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

FY2023 · 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
39%
of spending
Concern: 39% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$78K
to officers and key staff · 31% of spending
Concern: pay to officers and key staff is 31% of spending; over 30%.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.4 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
$4K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$237K
+121% vs prior year
Spent
$251K
To programs
39%
Net assets
$2.4M
By yearFY2020–FY2024
Revenue
$237K
FY2023▲ +121%
Tap a bar for its year
Revenue by fiscal year
FY2020$348K
FY2021$469K
FY2022$107K
FY2023$237K
FY2024$135K
Expenses
$251K
FY2023▲ +53%
Tap a bar for its year
Expenses by fiscal year
FY2020$165K
FY2021$179K
FY2022$164K
FY2023$251K
FY2024$207K
Net assets
$2.4M
FY2023▲ +11%
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 FY2023 Form 990 · see the original

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You’re viewing the FY2023 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

39 cents of each dollar spent went to programs.

Program services 39% · $99K Management & general 38% · $94K Fundraising 23% · $58K

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

11 people listed on the 990; $78K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$78,000Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$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

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 · $99K · in their own filed words · FY2023
01

Direct payments to charitable and religious organizations.

$99Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$237K
Ln 12
Gifts and grantsLn 1h$225K
Investment incomeLn 3$19K
Money outPt IX
$251K
Ln 25
Programscol B$99K
Managementcol C$94K
Fundraisingcol D$58K
Owns and owesPt X
$2.4M
net assets · Ln 32
Cash and savingsLn 1–2$196K
Total assetsLn 16$2.4M
LiabilitiesLn 26$4K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$225K
Fundraising eventsLn 1c$22K
Investment incomeLn 3$19K
Total revenueLn 12$237K
Assets in detailPt X, end of year
CashLn 1$196K
Cash and savings togetherLn 1–2$196K
InvestmentsLn 11–13$2.2M
Other assetsLn 15$0
Total assetsLn 16$2.4M
LiabilitiesLn 26$4K
Net assetsLn 32$2.4M
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 FY23End FY23
Cash and savingsLn 1–2$119K$196K
InvestmentsLn 11–13$2.1M$2.2M
Total assetsLn 16$2.3M$2.4M
LiabilitiesLn 26$60K$4K
Net assetsLn 32$2.2M$2.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$99K$99K
Pay of current officers, directors and key staffLn 5$85K$42K$42K
Other salaries and wagesLn 7$18K$11K$7K
Other employee benefitsLn 9$8K$4K$4K
Other fees for servicesLn 11g$25K$25K
Advertising and promotionLn 12$442$442
Office expensesLn 13$3K$668$3K
OccupancyLn 16$6K$6K
TravelLn 17$1K$1K
InsuranceLn 23$621$621
Other expenses (24a–d)Ln 24$5K$3K$2K
Total functional expensesLn 25$251K$99K$94K$58K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $135K$207K−$72K$2.5M 990 PDF
FY2023 Viewing $237K$251K−$14K$2.4M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $237,193 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $104,818$225,072
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$18,660
I-11 Other revenuePrior year $2,572−$6,539
I-12 Total revenuePrior year $107,390$237,193
I-13 Grants and similar amounts paidPrior year $57,475$98,950
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $87,100$111,052
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $19,506$41,123
I-18 Total expensesPrior year $164,081$251,125
I-19 Revenue less expensesPrior year −$56,691−$13,932
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $237,193 across 7 lines filed
VIII-1c Fundraising events$22,296
VIII-1f All other contributions, gifts and grants$202,776
VIII-1h Total contributions, gifts and grants$225,072
VIII-3 Investment incomeExcluded from tax $18,660$18,660
VIII-8 Net income from fundraising eventsExcluded from tax −$6,589−$6,589
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $50$50
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $12,121$237,193
Part IX · Statement of functional expenses $251,125 across 11 lines filed
IX-1 Grants to domestic organizationsPrograms $98,950$98,950
IX-5 Pay of current officers, directors and key staffManagement $42,322 · Fundraising $42,323$84,645
IX-7 Other salaries and wagesManagement $10,808 · Fundraising $7,206$18,014
IX-9 Other employee benefitsManagement $4,479 · Fundraising $3,914$8,393
IX-11g Other fees for servicesManagement $24,671$24,671
IX-12 Advertising and promotionManagement $442$442
IX-13 Office expensesManagement $668 · Fundraising $2,673$3,341
IX-16 OccupancyManagement $6,000$6,000
IX-17 TravelManagement $1,310$1,310
IX-23 InsuranceManagement $621$621
IX-24 Other expenses (24a–d)Management $2,978 · Fundraising $1,760$4,738
IX-25 Total functional expensesPrograms $98,950 · Management $94,299 · Fundraising $57,876$251,125
Part X · Balance sheet $2,439,293 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $119,496$196,393
X-9 Prepaid expenses and deferred chargesStart of year $550$1,100
X-12 Other securitiesStart of year $2,077,334$2,241,800
X-15 Other assetsStart of year $60,000$0
X-16 Total assetsStart of year $2,257,380$2,439,293
X-17 Accounts payable and accrued expensesStart of year $333$3,876
X-25 Other liabilitiesStart of year $60,000$0
X-26 Total liabilitiesStart of year $60,333$3,876
X-27 Net assets without donor restrictionsStart of year $2,197,047$2,435,417
X-32 Total net assets or fund balancesStart of year $2,197,047$2,435,417
X-33 Total liabilities and net assetsStart of year $2,257,380$2,439,293
Part XI · Reconciliation of net assets $2,435,417 net assets at year end
XI-1 Total revenue$237,193
XI-2 Total expenses$251,125
XI-3 Revenue less expenses−$13,932
XI-4 Net assets at start of year$2,197,047
XI-9 Other changes in net assets$252,302
XI-10 Net assets at end of year$2,435,417

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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