Civic Intelligence

Lutherans Inc. for Elderly

990 • Fiscal year 2020 • EIN 39-1657635

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 11, 2021

S69 W14142 Tess Corners DriveMuskego, WI 53150

(414) 422-4686

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

96th percentile

6.12x

Higher debt load relative to revenue than 96% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

38th percentile

1.6%

Faster asset growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

4.3%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,489,366

Up $55,694 (+1.6%) from 2019

Net Assets

Up

-$393,709

Up $98,437 (+20%) from 2019

Liabilities

Down

$3,883,075

Down $42,743 (-1.1%) from 2019

Revenue

Up

$634,208

Up $26,140 (+4.3%) from 2019

Expenses

Down

$544,650

Down $51,590 (-8.7%) from 2019

Net Income

Up

$89,558

Up $77,730 (+657%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$2.0M$0-$2.0MAssets 2011: $3,306,052Liabilities 2011: $3,704,080Net Assets 2011: -$398,0282011Assets 2012: $3,293,247Liabilities 2012: $3,709,646Net Assets 2012: -$416,3992012Assets 2013: $3,487,928Liabilities 2013: $3,897,446Net Assets 2013: -$409,5182013Assets 2014: $3,451,783Liabilities 2014: $3,907,152Net Assets 2014: -$455,3692014Assets 2015: $3,429,559Liabilities 2015: $3,924,556Net Assets 2015: -$494,9972015Assets 2016: $3,331,588Liabilities 2016: $3,825,236Net Assets 2016: -$493,6482016Assets 2017: $3,416,285Liabilities 2017: $3,911,647Net Assets 2017: -$495,3622017Assets 2018: $3,407,477Liabilities 2018: $3,919,006Net Assets 2018: -$511,5292018Assets 2019: $3,433,672Liabilities 2019: $3,925,818Net Assets 2019: -$492,1462019Assets 2020: $3,489,366Liabilities 2020: $3,883,075Net Assets 2020: -$393,7092020Assets 2021: $3,382,743Liabilities 2021: $3,856,255Net Assets 2021: -$473,5122021Assets 2022: $3,413,665Liabilities 2022: $3,921,257Net Assets 2022: -$507,5922022Assets 2023: $3,282,600Liabilities 2023: $3,830,488Net Assets 2023: -$547,8882023Assets 2024: $3,127,281Liabilities 2024: $3,790,146Net Assets 2024: -$662,8652024

Highlighted filing

2020

Assets$3,489,366
Liabilities$3,883,075
Net Assets-$393,709

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $383,249Expenses 2011: $486,205Net Income 2011: -$102,9562011Revenue 2012: $468,466Expenses 2012: $486,842Net Income 2012: -$18,3762012Revenue 2013: $484,207Expenses 2013: $508,470Net Income 2013: -$24,2632013Revenue 2014: $497,421Expenses 2014: $514,386Net Income 2014: -$16,9652014Revenue 2015: $501,433Expenses 2015: $541,061Net Income 2015: -$39,6282015Revenue 2016: $476,340Expenses 2016: $474,992Net Income 2016: $1,3482016Revenue 2017: $558,456Expenses 2017: $560,167Net Income 2017: -$1,7112017Revenue 2018: $548,728Expenses 2018: $561,496Net Income 2018: -$12,7682018Revenue 2019: $608,068Expenses 2019: $596,240Net Income 2019: $11,8282019Revenue 2020: $634,208Expenses 2020: $544,650Net Income 2020: $89,5582020Revenue 2021: $725,995Expenses 2021: $805,798Net Income 2021: -$79,8032021Revenue 2022: $652,586Expenses 2022: $686,666Net Income 2022: -$34,0802022Revenue 2023: $730,932Expenses 2023: $771,228Net Income 2023: -$40,2962023Revenue 2024: $737,154Expenses 2024: $852,131Net Income 2024: -$114,9772024

Highlighted filing

2020

Revenue$634,208
Expenses$544,650
Net Income$89,558
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 11, 2021
Return Version
2020v4.0
Gross Receipts
$634,655
Mission and Program Overview

Mission

Retirement living provided for residents 55 and older in a 52 unit christian living environment including heat, underground parking, security, educational meetings, craft room, woodworking shop, excersize room, chapel, beauty parlor and socail activities

Retirement Living Provided for Residents 55 and older in a 52 Unit Christian Living Environment including heat, underground parking, security, educational meetings, craft room, woodworking shop, exercise room, chapel, beauty parlor and social activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,868,224$2,840,914▼ $27,310
Savings and Temporary Cash Investments$565,063$667,083▲ $102,020
Inventories for Sale or Use$1,263$1,263→ $0
Cash and Non-Interest-Bearing Accounts$134$0▼ $134
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Accounts Receivable$-1,012$-19,894▼ $18,882
Rtn Earn Endowment Incm Other Fnds$-492,146$-393,709▲ $98,437
Total Assets$3,433,672$3,489,366▲ $55,694
Other Assets Total-$0-
Liabilities
Other Liabilities$3,910,778$3,880,002▼ $30,776
Accounts Payable and Accrued Expenses$15,040$3,073▼ $11,967
Total Liabilities$3,925,818$3,883,075▼ $42,743
Net Assets / Fund Balance
Total Net Assets Fund Balance$-492,146$-393,709▲ $98,437
Total Liabilities and Net Assets / Fund Balance$3,433,672$3,489,366▲ $55,694

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,362,391$3,025,789$5,388,180
Other Land Buildings$69,265$618,295$687,560
Land$354,441-$354,441
Equipment$54,817$175,392$230,209
Compensation and Service Providers

Board Members and Trustees

NameTitle
James HaagPresident
Jim AstiVice President
Bernie SchulzDirector
Daniel BeyerDirector
James WurmDirector
Jonathan LongDirector
Michael MeyerDirector
Pastor Herbert LichenbergDirector
Jill WhitingSecretary
Patricia HulbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$603,411
Investment Income
$2,072
Other Revenue
$28,725
Change in Net Assets
$89,558
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$410,808
Salaries, Compensation, and Employee Benefits$133,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$153,774--$153,774
Occupancy-$146,612-$146,612
Comp Disqual Persons-$124,697-$124,697
Insurance$24,954--$24,954
Fees for Services Legal-$10,760-$10,760
Payroll Taxes-$9,145-$9,145
Office Expenses-$4,822-$4,822
Other Expenses-$1,075-$1,075
Fees for Services Accounting-$554-$554
All Other Expenses-$459-$459
Total Functional Expenses$178,728$365,922$0$544,650
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$3,880,000
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

An officer or officers of the organization review the return prior to signing the return

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon Request, documents and financial statements are available to the public, Financial Statements are available to Officers and Management

Filing and Contact Details

Filer

Filer Name
Lutherans Inc for Elderly
EIN
39-1657635
Phone
4144224686
Address
S69 W14142 Tess Corners Drive, Muskego, WI 53150

Signing Officer

Name
Patricia Hulbert
Title
Treasurer
Signed
2021-11-11
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
0
Employees
4

Preparer

Firm
Exceptional Tax Service
Address
2835 South Austin Street, MILWAUKEE, WI 53207-2009
Preparer
Dawn Kerber
Phone
4147447531
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IRS990/OtherExpensesGrp/TotalAmt22044
IRS990/OtherExpensesGrp/TotalAmt31075
IRS990/OtherLiabilitiesGrp/BOYAmt03910778
IRS990/OtherLiabilitiesGrp/EOYAmt03880002
IRS990/OtherRevenueMiscGrp/Desc0Life Development
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0901
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt127509
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0901
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt127509
IRS990/OtherRevenueTotalAmt028410
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09145
IRS990/PayrollTaxesGrp/TotalAmt09145
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PriorPeriodAdjustmentsAmt08879
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Accomodation Fees
IRS990/ProgramServiceRevenueGrp/Desc1Life Tours
IRS990/ProgramServiceRevenueGrp/Desc2Operational
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt034100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115129
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2554182
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115129
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2554182
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03305
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0468415
IRS990/PYOtherRevenueAmt03813
IRS990/PYProgramServiceRevenueAmt0600950
IRS990/PYRevenuesLessExpensesAmt011828
IRS990/PYSalariesCompEmpBnftPaidAmt0127825
IRS990/PYTotalExpensesAmt0596240
IRS990/PYTotalRevenueAmt0608068
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt089558
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0603411
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-492146
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-393709
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0565063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0667083
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03305
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0994
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0639
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0603411
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0600950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0529788
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0550625
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0452113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02736887
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03305
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02276
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0994
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0639
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09286
IRS990ScheduleA/InvestmentIncomeCYPct00.00340
IRS990ScheduleA/InvestmentIncomePYPct00.00003
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99660
IRS990ScheduleA/PublicSupportPY509Pct00.99870
IRS990ScheduleA/PublicSupportTotal509Amt02736887
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0603411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0600950
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0529788
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0550625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0452113
IRS990ScheduleA/Total509Grp/TotalAmt02736887
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0605483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0604255
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0532064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0551619
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0452752
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02746173
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02362391
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03025789
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05388180
IRS990ScheduleD/EquipmentGrp/BookValueAmt054817
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0175392
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0230209
IRS990ScheduleD/LandGrp/BookValueAmt0354441
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0354441
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt069265
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0618295
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0687560
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03880000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02840914
IRS990ScheduleD/TotalLiabilityAmt03880002
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An officer or officers of the organization review the return prior to signing the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon Request, documents and financial statements are available to the public, Financial Statements are available to Officers and Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03433672
IRS990/TotalAssetsEOYAmt03489366
IRS990/TotalAssetsGrp/BOYAmt03433672
IRS990/TotalAssetsGrp/EOYAmt03489366
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$3.79$0.66$0.74$0.85$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.28$3.83$0.55$0.73$0.77$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$3.92$0.51$0.65$0.69$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$3.86$0.47$0.73$0.81$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.49$3.88$0.39$0.63$0.54$0.09
2019Summary only. Only limited summary data is available for this year.$3.43$3.93$0.49$0.61$0.60$0.01
2018Summary only. Only limited summary data is available for this year.$3.41$3.92$0.51$0.55$0.56$0.01
2017Summary only. Only limited summary data is available for this year.$3.42$3.91$0.50$0.56$0.56$0.00
2016Summary only. Only limited summary data is available for this year.$3.33$3.83$0.49$0.48$0.47$0.00
2015Summary only. Only limited summary data is available for this year.$3.43$3.92$0.49$0.50$0.54$0.04
2014Summary only. Only limited summary data is available for this year.$3.45$3.91$0.46$0.50$0.51$0.02
2013Summary only. Only limited summary data is available for this year.$3.49$3.90$0.41$0.48$0.51$0.02
2012Summary only. Only limited summary data is available for this year.$3.29$3.71$0.42$0.47$0.49$0.02
2011Summary only. Only limited summary data is available for this year.$3.31$3.70$0.40$0.38$0.49$0.10