Grace Lutheran Foundation INC

Tax-deductible

Eau Claire, WI501(c)(3)Since 1961Health CareEIN 39-6040444Revenue $21.5M in FY2024

On file with the IRSgraceluthfound.comPo Box 287, 54702-0287 · Eau Claire, WITax-exempt since May 1967Publicly supported — 509(a)(2)

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Grace Lutheran Foundation, INC. (the "Foundation") is organized to engage in charitable, religious, educational, and scientific activities in accordance with the aims of Grace Lutheran congregation, a religious corporation located in eau claire, wisconsin. The Foundation operates skilled nursing facilities, adult day care programs, assisted living facilities, senior housing facilities, and post-surgical facilities, with the goal of enhancing human dignity and growth by providing high quality christian-based service to residents of the chippewa valley.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 15 volunteers and 541 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $467K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$701K
to officers and key staff · 4% of spending
Top officer’s pay lower than 71% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $48K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$16.9M
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
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
$21.5M
+16% vs prior year
Spent
$19.3M
To programs
86%
Net assets
$14.9M
By yearFY2020–FY2024
Revenue
$21.5M
FY2024▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$26.0M
FY2021$21.2M
FY2022$18.0M
FY2023$18.5M
FY2024$21.5M
Expenses
$19.3M
FY2024▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$26.5M
FY2021$20.1M
FY2022$17.5M
FY2023$19.5M
FY2024$19.3M
Net assets
$14.9M
FY2024▲ +24%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.6M
FY2021$11.0M
FY2022$12.6M
FY2023$12.0M
FY2024$14.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1967.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $16.6M Management & general 14% · $2.7M

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

15 people listed on the 990; $701K paid to officers and key staff.

Part VII, Section A · reportable compensation
$229,750Pt VII · Sec A
$145,890Pt VII · Sec A
Nursing Manager-Rp
$117,844Pt VII · Sec A
Program Administrator-Rp
$107,293Pt VII · Sec A
Program Administrator-Men
$100,641Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Amy Duhr’s $230K as CEO is at the 29th percentile of top reported officer pay among 2901 $10–100M health care 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 · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Amy Duhr$229,750$219,132$205,714$168,448$133,584
Raymond Weiss———$124,953$226,011
Jamie Larson$145,890$128,303———
Vicki Middleton—$114,740$130,679——
Amy Bohl$117,844————
Jennifer Cohen$107,293$101,160$114,518$109,224$109,564
Danijela Decker————$107,485
Theresa Jensen——$107,421——

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.

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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 15aYes

Programs and updates

Provides Christian-based senior care, housing, and day programs.

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Provided by the organization

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3 programs · $16.1M · in their own filed words · FY2024
01

Grace lutheran foundation, inc. Provides assisted living services in two types of certified facilities, community based residential facilities (CBRF) and residential care apartment complexes (rcac).

$8.0Mprogram expense
02

Grace lutheran foundation, inc. Provides skilled nursing services for those in need under its faith-based plan of care programs at grace river pines in eau claire, wisconsin. Grace river pines is a 50-BED skilled nursing facility that provided 16,738 days of patient care in 2024.

$7.5Mprogram expense
03

Grace lutheran foundation, inc. Provides adult day care services for the convenience of outpatient care in chippewa falls, wisconsin. A large portion of the services are provided under county and state of wisconsin community options programs funding assistance.

$610Kprogram 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$48K
Grants paid · 3 grants · $105K · 2022–2024
Grace Lutheran ChurchWI · FY2024$42,000
Grace Lutheran ChurchWI · FY2023$42,000
Grace Lutheran ChurchWI · FY2022$21,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$21.5M
Ln 12
Fees for servicesLn 2g$20.5M
Investment incomeLn 3$626K
Gifts and grantsLn 1h$184K
Money outPt IX
$19.3M
Ln 25
Programscol B$16.6M
Managementcol C$2.7M
Owns and owesPt X
$14.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$31.8M
LiabilitiesLn 26$16.9M
PeoplePt VI, VII
15
listed · VII A
PaidVII A5
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$184K
Government grantsLn 1e$117K
Fees for servicesLn 2g$20.5M
Investment incomeLn 3$626K
Other incomeLn 4–11$169K
Gains on assetsLn 7$508K
Total revenueLn 12$21.5M
Assets in detailPt X, end of year
CashLn 1$2.4M
SavingsLn 2$130K
Cash and savings togetherLn 1–2$2.5M
InvestmentsLn 11–13$4.8M
Land, buildings, equipmentLn 10c$19.7M
Other assetsLn 15$972K
Total assetsLn 16$31.8M
LiabilitiesLn 26$16.9M
Net assetsLn 32$14.9M
OperationsPt I, VI
EmployeesI 5541
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$797K$2.5M
InvestmentsLn 11–13$4.3M$4.8M
Land, buildings, equipmentLn 10c$19.4M$19.7M
Total assetsLn 16$29.5M$31.8M
LiabilitiesLn 26$17.4M$16.9M
Net assetsLn 32$12.0M$14.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$44K$44K
Pay of current officers, directors and key staffLn 5$422K$422K
Other salaries and wagesLn 7$8.5M$7.0M$1.5M
Pension plan contributionsLn 8$105K$73K$33K
Other employee benefitsLn 9$640K$494K$147K
Payroll taxesLn 10$642K$503K$138K
Legal feesLn 11b$43K$42K$1K
Accounting feesLn 11c$93K$31K$62K
Investment management feesLn 11f$35K$35K
Other fees for servicesLn 11g$2.0M$1.9M$186K
Advertising and promotionLn 12$4K$295$4K
Office expensesLn 13$2.3M$2.3M$30K
Information technologyLn 14$14K$12K$2K
OccupancyLn 16$598K$585K$13K
TravelLn 17$42K$18K$25K
Conferences, conventions and meetingsLn 19$347$347
InterestLn 20$617K$617K
Depreciation, depletion and amortizationLn 22$1.1M$1.1M$34K
InsuranceLn 23$242K$212K$31K
Other expenses (24a–d)Ln 24$1.8M$1.8M$34K
All other expensesLn 24e$8K$8K$84
Total functional expensesLn 25$19.3M$16.6M$2.7M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $21.5M$19.3M$2.2M$14.9M 990 PDF
FY2023 $18.5M$19.5M−$1.0M$12.0M 990 PDF
FY2022 $18.0M$17.5M$534K$12.6M 990 PDF
FY2021 $21.2M$20.1M$1.1M$11.0M 990 PDF
FY2020 $26.0M$26.5M−$477K$9.6M 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 FY2024 990 (6 parts)
Part I · Summary $21,485,005 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $50,955$183,597
I-9 Program service revenuePrior year $18,146,339$20,506,361
I-10 Investment incomePrior year $39,208$626,448
I-11 Other revenuePrior year $274,429$168,599
I-12 Total revenuePrior year $18,510,931$21,485,005
I-13 Grants and similar amounts paidPrior year $44,453$43,841
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $9,734,402$10,261,222
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $9,746,366$8,960,764
I-18 Total expensesPrior year $19,525,221$19,265,827
I-19 Revenue less expensesPrior year −$1,014,290$2,219,178
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $21,485,005 across 9 lines filed
Lines not itemized here account for −$16,120 of total revenue; see the IRS return.
VIII-1e Government grants$117,494
VIII-1f All other contributions, gifts and grants$66,103
VIII-1h Total contributions, gifts and grants$183,597
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $19,764,248 · Unrelated business $742,113$20,506,361
VIII-3 Investment incomeExcluded from tax $118,866$118,866
VIII-6 Net rental income or lossExcluded from tax $3,270$3,270
VIII-7 Net gain or loss on sales of assetsExcluded from tax $507,582$507,582
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $181,449$181,449
VIII-12 Total revenueRelated to mission $19,748,128 · Unrelated business $742,113 · Excluded from tax $811,167$21,485,005
Part IX · Statement of functional expenses $19,265,827 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $43,841$43,841
IX-5 Pay of current officers, directors and key staffManagement $421,938$421,938
IX-7 Other salaries and wagesPrograms $6,967,139 · Management $1,485,161$8,452,300
IX-8 Pension plan contributionsPrograms $72,703 · Management $32,600$105,303
IX-9 Other employee benefitsPrograms $493,571 · Management $146,517$640,088
IX-10 Payroll taxesPrograms $503,423 · Management $138,170$641,593
IX-11b Legal feesPrograms $42,102 · Management $1,105$43,207
IX-11c Accounting feesPrograms $30,767 · Management $61,778$92,545
IX-11f Investment management feesManagement $35,438$35,438
IX-11g Other fees for servicesPrograms $1,859,548 · Management $186,355$2,045,903
IX-12 Advertising and promotionPrograms $295 · Management $3,847$4,142
IX-13 Office expensesPrograms $2,262,298 · Management $30,150$2,292,448
IX-14 Information technologyPrograms $12,401 · Management $1,734$14,135
IX-16 OccupancyPrograms $585,359 · Management $12,710$598,069
IX-17 TravelPrograms $17,668 · Management $24,509$42,177
IX-19 Conferences, conventions and meetingsManagement $347$347
IX-20 InterestPrograms $617,362$617,362
IX-22 Depreciation, depletion and amortizationPrograms $1,097,030 · Management $33,722$1,130,752
IX-23 InsurancePrograms $211,607 · Management $30,516$242,123
IX-24 Other expenses (24a–d)Programs $1,760,198 · Management $34,037$1,794,235
IX-24e All other expensesPrograms $7,797 · Management $84$7,881
IX-25 Total functional expensesPrograms $16,585,109 · Management $2,680,718 · Fundraising $0$19,265,827
Part X · Balance sheet $31,803,627 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $659,497$2,354,057
X-2 Savings and temporary cash investmentsStart of year $137,361$129,531
X-4 Accounts receivableStart of year $1,753,211$3,711,671
X-9 Prepaid expenses and deferred chargesStart of year $66,323$128,949
X-10c Land, buildings and equipment, netStart of year $19,382,040$19,677,551
X-11 Publicly traded securitiesStart of year $4,279,943$4,829,448
X-15 Other assetsStart of year $3,202,753$972,420
X-16 Total assetsStart of year $29,481,128$31,803,627
X-17 Accounts payable and accrued expensesStart of year $1,325,513$1,602,486
X-18 Grants payableStart of year $0$8,985
X-20 Tax-exempt bond liabilitiesStart of year $16,020,758$15,198,816
X-25 Other liabilitiesStart of year $32,540$9,726
X-26 Total liabilitiesStart of year $17,443,224$16,880,803
X-27 Net assets without donor restrictionsStart of year $11,977,999$14,862,919
X-28 Net assets with donor restrictionsStart of year $59,905$59,905
X-32 Total net assets or fund balancesStart of year $12,037,904$14,922,824
X-33 Total liabilities and net assetsStart of year $29,481,128$31,803,627
Part XI · Reconciliation of net assets $14,922,824 net assets at year end
XI-1 Total revenue$21,485,005
XI-2 Total expenses$19,265,827
XI-3 Revenue less expenses$2,219,178
XI-4 Net assets at start of year$12,037,904
XI-5 Net unrealized gains (losses) on investments$403,205
XI-9 Other changes in net assets$262,537
XI-10 Net assets at end of year$14,922,824

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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