Luther Haven

Tax-deductible

Montevideo, MN501(c)(3)Since 1971Human ServicesEIN 41-0977369

Provide services to the elderly and disabled in the montevideo and the southwest area of minnesota we care for the total person and provide long term care and short rehab services.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 24 volunteers and 199 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 $439K a year · 5% 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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$397K
to officers and key staff · 4% of spending
Top officer’s pay lower than 62% 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: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$484K
6% of total assets
Looks good: liabilities are 6% 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
$9.8M
-13% vs prior year
Spent
$9.9M
To programs
91%
Net assets
$7.6M
By yearFY2020–FY2024
Revenue
$9.8M
FY2024▼ -13%
Revenue by fiscal year
FY2020$9.9M
FY2021$7.6M
FY2022$9.2M
FY2023$11.4M
FY2024$9.8M
Expenses
$9.9M
FY2024▲ +8%
Expenses by fiscal year
FY2020$9.0M
FY2021$8.6M
FY2022$9.0M
FY2023$9.2M
FY2024$9.9M
Net assets
$7.6M
FY2024▲ +2%
Net assets by fiscal year
FY2020$5.9M
FY2021$5.0M
FY2022$5.1M
FY2023$7.5M
FY2024$7.6M

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

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1961.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $9.0M Management & general 9% · $898K

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

Who runs it and what they're paid

20 people listed on the 990; $397K paid to officers and key staff.

Part VII, Section A · reportable compensation
Nurse Manager
$102,584Pt VII · Sec A
Nurse Manager
$101,303Pt VII · Sec A
Finance Director
$93,295Pt VII · Sec A
Administrator
$78,133Pt VII · Sec A
Administrator (thru 02/2024)
$22,074Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director (thru 04/2024)
$0Pt VII · Sec A

Rebecca Hughes’s $103K as Nurse Manager is at the 38th percentile of top reported officer pay among 3868 $1–10M human services 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Rebecca Hughes$102,584————
Alycia Plocher$101,303————
Justin Hughes$78,133$50,059$94,821$92,019$85,592
Ann Nordstrom$93,295$77,863$72,666$72,192$68,877
Tim Byrne$22,074$4,866———

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

Offers elderly and disabled residents long-term care and short-term rehab services.

Provided by the organization

This section is blank until Luther Haven claims this page.

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2 program services account for $9.0M of program spending, described in the organization's own filed words · FY2024.
01

Care Center

Nursing department with a budget of 3.8 million is our largest department. It employs approximately 65 employees. We provide long and short stay care and a full line of rehab services to promote maximum resident health and return to community. We are licensed for 70 beds.

$8.1Mprogram expense
02

Copper Glen

Copper glen is a licensed class f assisted living facility. Copper glen is designed as an apartment style complex with services available to assist the tenants to age in a home environment. Program services are intended to bridge the gap between independent living and the care center.

$919Kprogram expense

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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 · FY2023
Total grants receivedfrom 1 funder$46
Grants paid · 5 grants · $89K · 2020–2024
Unitemized GrantFY2024$14,981
Unitemized GrantFY2023$15,955
Unitemized GrantFY2022$13,038
Unitemized GrantFY2021$21,703
Unitemized GrantFY2020$23,528

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$9.8M
Ln 12
Fees for servicesLn 2g$9.5M
Gifts and grantsLn 1h$273K
Investment incomeLn 3$59K
Money outPt IX
$9.9M
Ln 25
Programscol B$9.0M
Managementcol C$898K
Owns and owesPt X
$7.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$8.1M
LiabilitiesLn 26$484K
PeoplePt VI, VII
20
listed · VII A
PaidVII A5
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$273K
Government grantsLn 1e$266K
Fees for servicesLn 2g$9.5M
Investment incomeLn 3$59K
Other incomeLn 4–11$4K
Gains on assetsLn 7−$2K
Total revenueLn 12$9.8M
Assets in detailPt X, end of year
CashLn 1$864K
SavingsLn 2$728K
Cash and savings togetherLn 1–2$1.6M
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$3.3M
Total assetsLn 16$8.1M
LiabilitiesLn 26$484K
Net assetsLn 32$7.6M
OperationsPt I, VI
EmployeesI 5199
VolunteersI 624
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$2.0M$1.6M
InvestmentsLn 11–13$2.0M$2.1M
Land, buildings, equipmentLn 10c$3.0M$3.3M
Total assetsLn 16$8.1M$8.1M
LiabilitiesLn 26$665K$484K
Net assetsLn 32$7.5M$7.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$15K$15K
Pay of current officers, directors and key staffLn 5$227K$227K
Other salaries and wagesLn 7$4.8M$4.5M$220K
Pension plan contributionsLn 8$45K$44K$1K
Other employee benefitsLn 9$668K$640K$28K
Payroll taxesLn 10$381K$349K$32K
Management feesLn 11a$19K$19K
Legal feesLn 11b$7K$7K
Accounting feesLn 11c$34K$34K
Other fees for servicesLn 11g$1.8M$1.8M$11K
Advertising and promotionLn 12$360$360
Office expensesLn 13$60K$29K$31K
Information technologyLn 14$28K$28K
OccupancyLn 16$174K$174K
Conferences, conventions and meetingsLn 19$3K$2K$725
InterestLn 20$358$358
Depreciation, depletion and amortizationLn 22$248K$211K$37K
InsuranceLn 23$112K$112K
Other expenses (24a–d)Ln 24$1.3M$1.2M$42K
All other expensesLn 24e$65K$65K
Total functional expensesLn 25$9.9M$9.0M$898K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $9.8M$9.9M−$63K$7.6M 990 PDF
FY2023 $11.4M$9.2M$2.2M$7.5M 990 PDF
FY2022 $9.2M$9.0M$210K$5.1M 990 PDF
FY2021 $7.6M$8.6M−$1.0M$5.0M 990 PDF
FY2020 $9.9M$9.0M$893K$5.9M 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 (4 parts)
Part VIII · Statement of revenue $9,841,773 across 8 lines filed
VIII-1e Government grants$265,679
VIII-1f All other contributions, gifts and grants$7,603
VIII-1h Total contributions, gifts and grants$273,282
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $9,505,474$9,505,474
VIII-3 Investment incomeExcluded from tax $60,625$60,625
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$1,604−$1,604
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $3,996$3,996
VIII-12 Total revenueRelated to mission $9,505,474 · Unrelated business $0 · Excluded from tax $63,017$9,841,773
Part IX · Statement of functional expenses $9,904,382 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $14,981$14,981
IX-5 Pay of current officers, directors and key staffManagement $227,258$227,258
IX-7 Other salaries and wagesPrograms $4,547,455 · Management $220,082$4,767,537
IX-8 Pension plan contributionsPrograms $44,270 · Management $1,226$45,496
IX-9 Other employee benefitsPrograms $640,102 · Management $28,314$668,416
IX-10 Payroll taxesPrograms $348,688 · Management $32,249$380,937
IX-11a Management feesManagement $19,057$19,057
IX-11b Legal feesManagement $7,379$7,379
IX-11c Accounting feesManagement $34,414$34,414
IX-11g Other fees for servicesPrograms $1,758,585 · Management $11,320$1,769,905
IX-12 Advertising and promotionManagement $360$360
IX-13 Office expensesPrograms $29,447 · Management $30,567$60,014
IX-14 Information technologyManagement $28,480$28,480
IX-16 OccupancyPrograms $174,236$174,236
IX-19 Conferences, conventions and meetingsPrograms $2,409 · Management $725$3,134
IX-20 InterestPrograms $358$358
IX-22 Depreciation, depletion and amortizationPrograms $211,305 · Management $37,028$248,333
IX-23 InsuranceManagement $111,894$111,894
IX-24 Other expenses (24a–d)Programs $1,234,717 · Management $42,417$1,277,134
IX-24e All other expensesManagement $65,059$65,059
IX-25 Total functional expensesPrograms $9,006,553 · Management $897,829 · Fundraising $0$9,904,382
Part X · Balance sheet $8,122,381 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,312,314$864,285
X-2 Savings and temporary cash investmentsStart of year $672,613$727,640
X-4 Accounts receivableStart of year $1,067,660$1,019,085
X-8 Inventories for sale or useStart of year $43,580$43,581
X-9 Prepaid expenses and deferred chargesStart of year $57,715$47,593
X-10c Land, buildings and equipment, netStart of year $3,023,938$3,270,733
X-11 Publicly traded securitiesStart of year $1,939,575$2,137,204
X-13 Program-related investmentsStart of year $12,260$12,260
X-16 Total assetsStart of year $8,129,655$8,122,381
X-17 Accounts payable and accrued expensesStart of year $636,069$458,476
X-25 Other liabilitiesStart of year $17,649$20,541
X-26 Total liabilitiesStart of year $664,603$483,934
X-27 Net assets without donor restrictionsStart of year $7,444,149$7,617,073
X-28 Net assets with donor restrictionsStart of year $20,903$21,374
X-32 Total net assets or fund balancesStart of year $7,465,052$7,638,447
X-33 Total liabilities and net assetsStart of year $8,129,655$8,122,381
Part XI · Reconciliation of net assets $7,638,447 net assets at year end
XI-1 Total revenue$9,841,773
XI-2 Total expenses$9,904,382
XI-3 Revenue less expenses−$62,609
XI-4 Net assets at start of year$7,465,052
XI-5 Net unrealized gains (losses) on investments$236,004
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,638,447

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

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