Lutheran Life Communities
Lutheran Life Communities faces persistent operating deficits and growing liabilities, with assets unable to cover debt in recent years.
EIN: 208549333 · Arlington Heights, IL · NTEE: P20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $6.1M |
| Total Expenses | $11.1M |
| Program Spending | 80% |
| CEO/Top Officer Pay | $7 |
| Net Assets | $-6,827,974 |
| Transparency Score | 45/100 |
Is Lutheran Life Communities Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Lutheran Life Communities directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Lutheran Life Communities
Lutheran Life Communities (EIN: 208549333) is a nonprofit organization based in Arlington Heights, IL, classified under NTEE code P20. The organization reported total revenue of $6.1M and total assets of $13.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lutheran Life Communities's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Lutheran Life Communities is a mid-size nonprofit that has been operating for 12 years, with 11 years of IRS 990 filings on record (2013–2023). Revenue has grown at a compound annual rate of 2.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $4.7M |
| Total Expenses | $11.1M |
| Surplus / Deficit | $-6,469,805 |
| Total Assets | $14.0M |
| Total Liabilities | $20.8M |
| Net Assets | $-6,827,974 |
| Operating Margin | -138.7% |
| Debt-to-Asset Ratio | 148.9% |
| Months of Reserves | 15.0 months |
Financial Health Grade: C
In 2023, Lutheran Life Communities reported a deficit of $6.5M with expenses exceeding revenue, holds 15.0 months of operating reserves (strong position), has a debt-to-asset ratio of 148.9% (high leverage).
Financial Trends
Over 11 years of filings (2013–2023), Lutheran Life Communities's revenue has grown at a compound annual growth rate (CAGR) of 2.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -41.8% | +7.0% | -31.3% |
| 2022 | +9.7% | +16.5% | -13.2% |
| 2021 | +7.3% | +5.2% | -14.7% |
| 2020 | -1.3% | +3.2% | +127.2% |
| 2019 | -1.7% | +5.0% | -1.6% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2014 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Lutheran Life Communities with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Lutheran Life Communities allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $6.5M, with expenses exceeding revenue.
- Debt-to-asset ratio: 148.9%.
Executive Compensation Analysis
No officer compensation has been reported across all 11 filings, which is unusual for an organization of this size with annual expenses often exceeding $7 million. This could indicate a volunteer leadership model or that compensation is not itemized under 'officer compensation' on the 990, potentially obscuring executive pay details.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Lutheran Life Communities's IRS 990 filings:
- Persistent operating deficits: Expenses consistently exceed revenue in all 11 reported periods.
- Negative net assets: Liabilities ($20,778,306 in 2023) significantly exceed assets ($13,950,332) in recent years.
- Significant increase in liabilities: Liabilities have grown substantially, particularly from $4,857,675 in 2019 to over $20 million in 2022 and 2023.
- Lack of reported officer compensation: No officer compensation is reported across any of the 11 filings, which is unusual for an organization of this scale.
Strengths
The following positive indicators were identified for Lutheran Life Communities:
- Long operational history: The organization has been filing IRS 990s for at least 11 periods, indicating a sustained presence in its mission area.
Frequently Asked Questions about Lutheran Life Communities
Is Lutheran Life Communities a legitimate charity?
Lutheran Life Communities (EIN: 208549333) is a registered tax-exempt nonprofit based in Illinois. Our AI analysis gives it a Mission Score of 45/100. It has 11 years of IRS 990 filings on record. Total revenue: $6.1M. 4 red flags identified. 1 strength noted. Financial health grade: C.
How does Lutheran Life Communities spend its money?
Lutheran Life Communities directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Lutheran Life Communities tax-deductible?
Lutheran Life Communities is registered as a tax-exempt nonprofit (EIN: 208549333). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Lutheran Life Communities CEO make?
Lutheran Life Communities's highest-compensated officer earns $7 annually. The organization reported $6.1M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Lutheran Life Communities's spending goes to programs?
Lutheran Life Communities directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Lutheran Life Communities compare to similar nonprofits?
With a transparency score of 45/100 (Fair), Lutheran Life Communities is near average for NTEE category P20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Lutheran Life Communities located?
Lutheran Life Communities is headquartered in Arlington Heights, Illinois and files with the IRS under EIN 208549333. It is classified under NTEE code P20.
How many years of IRS 990 filings does Lutheran Life Communities have?
Lutheran Life Communities has 11 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $6.1M in total revenue.
How does Lutheran Life Communities plan to address its persistent operating deficits?
The organization has consistently spent more than it earned, with expenses exceeding revenue in every reported year. For example, in 2023, expenses were $11,134,892 while revenue was $4,665,087. A clear strategy to achieve financial sustainability is needed.
What is the nature of the significant liabilities, and how will they be managed?
Liabilities have grown substantially, reaching $20,778,306 in 2023, exceeding assets of $13,950,332. Understanding the composition of these liabilities (e.g., debt, deferred revenue) and the repayment plan is crucial.
Why is no officer compensation reported on the IRS 990 filings?
The absence of reported officer compensation across all 11 filings is atypical for an organization with millions in annual expenses. Clarification on how leadership is compensated or if it's entirely volunteer-based would enhance transparency.
What is the long-term financial outlook given the negative net assets in recent years?
With liabilities exceeding assets in 2023 ($20,778,306 vs. $13,950,332) and 2022 ($20,708,579 vs. $20,305,663), the organization has negative net assets, raising concerns about its solvency and ability to continue operations without significant changes.
Filing History
IRS 990 filing history for Lutheran Life Communities showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2013–2023), Lutheran Life Communities's revenue has grown by 22.5%, moving from $3.8M to $4.7M. Total assets decreased by 24.2% over the same period, from $18.4M to $14.0M. Total functional expenses rose by 38.9%, from $8.0M to $11.1M. In its most recent filing year (2023), Lutheran Life Communities reported a deficit of $6.5M, with expenses exceeding revenue. The organization holds $20.8M in liabilities against $14.0M in assets (debt-to-asset ratio: 148.9%), resulting in net assets of $-6,827,974.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $4.7M | $11.1M | $14.0M | $20.8M | — | View 990 |
| 2022 | $8.0M | $10.4M | $20.3M | $20.7M | — | View 990 |
| 2021 | $7.3M | $8.9M | $23.4M | $18.2M | — | View 990 |
| 2020 | $6.8M | $8.5M | $27.4M | $13.7M | — | View 990 |
| 2019 | $6.9M | $8.2M | $12.1M | $4.9M | — | View 990 |
| 2018 | $7.0M | $7.8M | $12.3M | $10.8M | — | View 990 |
| 2017 | $5.7M | $7.5M | $12.6M | $10.3M | — | View 990 |
| 2016 | $5.5M | $7.0M | $14.5M | $10.4M | — | View 990 |
| 2015 | $6.9M | $7.6M | $19.5M | $14.0M | — | View 990 |
| 2014 | $5.6M | $9.2M | $17.1M | $10.9M | — | View 990 |
| 2013 | $3.8M | $8.0M | $18.4M | $8.6M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $4.7M, expenses of $11.1M, and assets of $14.0M (revenue -41.8% year-over-year).
- 2022: Revenue of $8.0M, expenses of $10.4M, and assets of $20.3M (revenue +9.7% year-over-year).
- 2021: Revenue of $7.3M, expenses of $8.9M, and assets of $23.4M (revenue +7.3% year-over-year).
- 2020: Revenue of $6.8M, expenses of $8.5M, and assets of $27.4M (revenue -1.3% year-over-year).
- 2019: Revenue of $6.9M, expenses of $8.2M, and assets of $12.1M (revenue -1.7% year-over-year).
- 2018: Revenue of $7.0M, expenses of $7.8M, and assets of $12.3M (revenue +22.9% year-over-year).
- 2017: Revenue of $5.7M, expenses of $7.5M, and assets of $12.6M (revenue +4.2% year-over-year).
- 2016: Revenue of $5.5M, expenses of $7.0M, and assets of $14.5M (revenue -20.6% year-over-year).
- 2015: Revenue of $6.9M, expenses of $7.6M, and assets of $19.5M (revenue +22.5% year-over-year).
- 2014: Revenue of $5.6M, expenses of $9.2M, and assets of $17.1M (revenue +47.8% year-over-year).
- 2013: Revenue of $3.8M, expenses of $8.0M, and assets of $18.4M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Lutheran Life Communities:
Data Sources and Methodology
This transparency report for Lutheran Life Communities is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.