Civic Intelligence

Lutheran Home for the Aging of Humboldt County Ca Inc

990 • Fiscal year 2016 • EIN 94-1687154

Jan 01, 2016 to Dec 31, 2016 • Filed on May 30, 2017

2130 Smith LaneFortuna, CA 95540

(707) 725-5923

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.07x

Higher debt load relative to revenue than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

89th percentile

38%

Higher net margin than 89% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

60th percentile

4.1%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-1.1%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$2,138,073

Up $84,552 (+4.1%) from 2015

Net Assets

Up

$2,130,319

Up $81,165 (+4.0%) from 2015

Liabilities

Up

$7,754

Up $3,387 (+78%) from 2015

Revenue

Down

$117,724

Down $1,351 (-1.1%) from 2015

Expenses

Up

$73,390

Up $1,557 (+2.2%) from 2015

Net Income

Down

$44,334

Down $2,908 (-6.2%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,301,182Liabilities 2011: $255,314Net Assets 2011: $2,045,8682011Assets 2012: $2,074,293Liabilities 2012: $9,140Net Assets 2012: $2,065,1532012Assets 2013: $2,045,407Liabilities 2013: $42,577Net Assets 2013: $2,002,8302013Assets 2014: $2,062,143Liabilities 2014: $6,114Net Assets 2014: $2,056,0292014Assets 2015: $2,053,521Liabilities 2015: $4,367Net Assets 2015: $2,049,1542015Assets 2016: $2,138,073Liabilities 2016: $7,754Net Assets 2016: $2,130,3192016Assets 2017: $2,205,874Liabilities 2017: $7,561Net Assets 2017: $2,198,3132017Assets 2018: $2,181,525Liabilities 2018: $6,120Net Assets 2018: $2,175,4052018Assets 2019: $2,161,975Liabilities 2019: $7,784Net Assets 2019: $2,154,1912019Assets 2020: $2,253,548Liabilities 2020: $8,452Net Assets 2020: $2,245,0962020Assets 2021: $2,273,938Liabilities 2021: $11,178Net Assets 2021: $2,262,7602021Assets 2022: $2,111,303Liabilities 2022: $6,899Net Assets 2022: $2,104,4042022Assets 2023: $3,135,270Liabilities 2023: $1,003,072Net Assets 2023: $2,132,1982023Assets 2024: $3,084,916Liabilities 2024: $1,014,017Net Assets 2024: $2,070,8992024

Highlighted filing

2016

Assets$2,138,073
Liabilities$7,754
Net Assets$2,130,319

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $51,028Expenses 2011: $65,904Net Income 2011: -$14,8762011Revenue 2012: $89,700Expenses 2012: $113,597Net Income 2012: -$23,8972012Revenue 2013: $102,656Expenses 2013: $125,649Net Income 2013: -$22,9932013Revenue 2014: $118,856Expenses 2014: $65,997Net Income 2014: $52,8592014Revenue 2015: $119,075Expenses 2015: $71,833Net Income 2015: $47,2422015Revenue 2016: $117,724Expenses 2016: $73,390Net Income 2016: $44,3342016Revenue 2017: $149,423Expenses 2017: $101,034Net Income 2017: $48,3892017Revenue 2018: $148,074Expenses 2018: $107,839Net Income 2018: $40,2352018Revenue 2019: $29,538Expenses 2019: $110,287Net Income 2019: -$80,7492019Revenue 2020: $182,215Expenses 2020: $103,328Net Income 2020: $78,8872020Revenue 2021: $143,877Expenses 2021: $104,752Net Income 2021: $39,1252021Revenue 2022: $367,309Expenses 2022: $128,081Net Income 2022: $239,2282022Revenue 2023: $170,814Expenses 2023: $161,599Net Income 2023: $9,2152023Revenue 2024: $69,457Expenses 2024: $129,781Net Income 2024: -$60,3242024

Highlighted filing

2016

Revenue$117,724
Expenses$73,390
Net Income$44,334
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 30, 2017
Return Version
2016v3.0
Gross Receipts
$288,903
Mission and Program Overview

Mission

Administration of low-income senior citizen and handicapped subsidized housing projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,267,882$1,240,763▼ $27,119
Other Notes and Loans Receivable, Net$323,006$449,374▲ $126,368
Land, Buildings, and Equipment, Net$353,160$346,983▼ $6,177
Savings and Temporary Cash Investments$65,499$88,683▲ $23,184
Accounts Receivable$40,106$10,040▼ $30,066
Prepaid Expenses and Deferred Charges$3,868$2,230▼ $1,638
Cash and Non-Interest-Bearing Accounts-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,053,521$2,138,073▲ $84,552
Other Assets Total-$0-
Liabilities
Other Liabilities$2,697$6,917▲ $4,220
Accounts Payable and Accrued Expenses$1,670$837▼ $833
Total Liabilities$4,367$7,754▲ $3,387
Net Assets / Fund Balance
Unrestricted Net Assets$2,049,154$2,130,319▲ $81,165
Total Net Assets Fund Balance$2,049,154$2,130,319▲ $81,165
Total Liabilities and Net Assets / Fund Balance$2,053,521$2,138,073▲ $84,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$286,709$51,026$337,735
Land$60,000-$60,000
Equipment$274$4,014$4,288
Other Land Buildings-$541$541
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul DemantPresident
Ray WilcoxVice President
Dena LawrenceDirector
Edith StrombergDirector
Larry DossDirector
Steve FinchDirector
Vern SkjonsbyDirector
Pamela GoodwinSecretary
Duane RiggeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$55,555
Other Revenue
$62,169
Change in Net Assets
$44,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$50,700
Other Expenses$22,690
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$50,700-$50,700
Insurance-$10,723-$10,723
Fees for Services Accounting-$3,966-$3,966
Office Expenses-$1,242-$1,242
Fees for Services Other-$800-$800
All Other Expenses-$754-$754
Conferences and Meetings-$387-$387
Other Expenses-$312-$312
Advertising-$242-$242
Depreciation Depletion-$174-$174
Total Functional Expenses$0$73,390$0$73,390
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
Payroll and W/h Taxes Payable$3,003
Tenant Deposit$2,000
Deferred Mgtm Fees$1,914
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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

Draft version of Form 990 and related filings was reviewed by Board Treasurer and Executive Director prior to filing.

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

Upon request.

Filing and Contact Details

Filer

Filer Name
Lutheran Home for the Aging
EIN
94-1687154
Phone
7077255923
Address
2130 SMITH LANE, FORTUNA, CA 95540

Signing Officer

Name
Michael Woyak
Title
Executive Director
Signed
2017-05-30
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
4

Preparer

Firm
AndersonLucasSomervilleEtal
Address
1338 Main Street, Fortuna, CA 95540
Preparer
Keith D Borges
Phone
7077254442
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Unrealized Gains on Investments = $36831

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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt158680
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03306
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt158680
IRS990/OtherRevenueTotalAmt061986
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050700
IRS990/OtherSalariesAndWagesGrp/TotalAmt050700
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0323006
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0449374
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03868
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02230
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt053302
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt018961
IRS990/PYOtherRevenueAmt065773
IRS990/PYRevenuesLessExpensesAmt047242
IRS990/PYSalariesCompEmpBnftPaidAmt052872
IRS990/PYTotalExpensesAmt071833
IRS990/PYTotalRevenueAmt0119075
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt044334
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0183
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065499
IRS990/SavingsAndTempCashInvstGrp/EOYAmt088683
IRS990ScheduleA/ChurchInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0286709
IRS990ScheduleD/BuildingsGrp/DepreciationAmt051026
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0337735
IRS990ScheduleD/EquipmentGrp/BookValueAmt0274
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04014
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04288
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0541
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0541
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13003
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED MGTM FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL AND W/H TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Tenant Deposit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0346983
IRS990ScheduleD/TotalLiabilityAmt06917
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft version of Form 990 and related filings was reviewed by Board Treasurer and Executive Director prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unrealized Gains on Investments = $36831
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MOUNTAIN VIEW VILLAGE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NEWBURG RETIREMENT CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942725200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1942905524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LOW INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LOW INCOME HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt17
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02130 SMITH LANE APT 24
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12130 SMITH LANE APT 24
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FORTUNA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1FORTUNA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd095540
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd195540
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0449374
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt135712
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt222968
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Amounts
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Actual Amounts
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2Actual Amounts
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0MOUNTAIN VIEW VILLAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1MOUNTAIN VIEW VILLAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2NEWBURG RETIREMENT CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0d
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1l
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2l
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.08$1.01$2.07$0.07$0.13$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.14$1.00$2.13$0.17$0.16$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.11$0.01$2.10$0.37$0.13$0.24
2021Detailed filing. Detailed filing data is available for this year.$2.27$0.01$2.26$0.14$0.10$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.25$0.01$2.25$0.18$0.10$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.16$0.01$2.15$0.03$0.11$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.18$0.01$2.18$0.15$0.11$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.01$2.20$0.15$0.10$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.14$0.01$2.13$0.12$0.07$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.12$0.07$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.01$2.06$0.12$0.07$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.05$0.04$2.00$0.10$0.13$0.02
2012Summary only. Only limited summary data is available for this year.$2.07$0.01$2.07$0.09$0.11$0.02
2011Summary only. Only limited summary data is available for this year.$2.30$0.26$2.05$0.05$0.07$0.01