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United Lutheran Program for the Aging

Also known as Luther Manor

Wauwatosa, WI · EIN 39-0981434 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

United Lutheran Program for the Aging reported $33.4 million in revenue and $33.1 million in expenses for calendar year 2024. Of every $100 it spent, $86.53 went to program services, $13.36 to management and general costs and $0.11 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 87.2% of the total. The highest compensation it reported for one person was $442,158 (PRESIDENT & CEO). 14 people received more than $100,000 in reportable compensation. Revenue rose 11% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $33M

For context, the median across 3,614 covered human services charities: $88.27 programs, $11.52 management, $0.21 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $33M

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 3,614 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
86.5%87.2%
Management & general
Part IX 25(C) ÷ 25(A)
13.4%11.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.1%0.2%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.01$0.02
Contributions & grants share of revenue
Part VIII 1h ÷ 12
7.9%20.6%
Government grants share of revenue
Part VIII 1e ÷ 12
1.2%2.4%
Program service revenue share
Part VIII 2g ÷ 12
87.2%70.8%
Highest reported compensation
Part VII-A, columns D–F
$442,158$274,992
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.33%1.18%
People paid over $100,000
Part VII, line 2
146
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
8.26.9
Independent voting board members
Part VI 1a–1b
8 of 9100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$15M expenses · 52.5% of program spending · revenue $16M

Luther manor health care center provides skilled nursing care and services for the frail elderly. Within the health care center is a dedicated rehabilitation center. The program also offers medical staff and oversight through a contract with froedtert community physicians and a partnership with froedtert health system. Luther manor also partners with leading, national services organizations to provide residents with personalized physical, speech, respiratory and occupational therapies, as well as psychiatric services, podiatry and dental care - all on site. The facility is licensed for…

$6.1M expenses · 21.4% of program spending · revenue $5.6M

The luther manor terrace provides engaging and supportive independent living housing and services for older adults. Apartment residents often choose the lmt in order to become part of a continuing care retirement community setting. The lmt services and amenities include life enrichment opportunities, transportation services, dining program, spiritual wellness, fitness, health, entertainment and cultural programs. The lmt also provides personal care services to residents through the supportive living "residential care apartment complex" rcac program, which helps residents maintain independent…

$5.1M expenses · 17.9% of program spending · revenue $5.0M

The courtyards at luther manor provides supportive (assisted) living services for the frail elderly who reside in luther manor's licensed "community based residential facility (cbrf)". The courtyards program also includes flexible dining, scheduled transportation, social, recreational and life enrichment opportunities, onsite beauty salon services, laundry and cleaning services, and access to onsite skilled nursing and rehabilitation services if needed

$2.3M all other programs (line 4d)

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
PRESIDENT & CEO
Director/trustee, officer, 45.00 hrs/week
$336,450$0$105,708$442,158
CHIEF CLINICAL OFFICER
Key employee, 50.00 hrs/week
$191,627$0$20,329$211,956
CHIEF EXPERIENCE OFFICER
Key employee, 50.00 hrs/week
$195,723$0$6,125$201,848
CFO
Officer, 45.00 hrs/week
$178,787$0$18,062$196,849
REGISTERED NURSE
Highest compensated employee, 48.50 hrs/week
$143,477$0$19,096$162,573
REGISTERED NURSE SUPERVISOR
Highest compensated employee, 45.80 hrs/week
$138,349$0$16,027$154,376
LICENSED PRACTICAL NURSE
Highest compensated employee, 53.50 hrs/week
$127,891$0$18,103$145,994
EXECUTIVE DIRECTOR OF THE LUTHER MANOR FOUNDATION
Highest compensated employee, 12.50 hrs/week
$140,000$0$1,712$141,712

14 people received more than $100,000 in reportable compensation from United Lutheran Program for the Aging (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.1M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$10M$20M$30M$40M201920202021202220232024$33M$33M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$33M$33M86.5%$23M$442,158
2023 ⓘ$30M$30M86.0%$22M$366,864
2022 ⓘ$26M$29M66.9%$22M$402,313
2021 ⓘ$33M$29M67.3%$25M$389,641
2020 ⓘ$30M$30M76.4%$21M$629,430
2019 ⓘ$30M$31M78.6%$20M$342,495

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b9 · 8 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2No
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5545
  • Volunteers Part I, line 673

Largest outside contractors

2024 · Form 990, Part VII, Section B · businesses only
SODEXO INC & AFFILIATES
Dining services
$1,924,709
SELECT REHABILITATION LLC
Therapy services
$624,789
DAS HEALTH
It services
$415,922
V & F ROOF CONSULTING & SERVICE INC
Construction services
$408,481
KUJAWA ENTERPRISES INC
Landscaping/lawn services
$357,559

Individuals listed as contractors are left out. 18 contractors were paid more than $100,000 in all.

Correct a figure or respond

Every number above is copied from United Lutheran Program for the Aging's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for United Lutheran Program for the Aging, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All human services charities · Largest charities in Wisconsin

Questions people ask

How much of United Lutheran Program for the Aging's spending goes to programs?

In calendar year 2024, United Lutheran Program for the Aging reported that 86.5% of its $33.1 million in expenses went to program services, 13.4% to management and general and 0.1% to fundraising (Form 990, Part IX).

How much does United Lutheran Program for the Aging pay its top executive?

The largest total compensation United Lutheran Program for the Aging reported for one person in calendar year 2024 was $442,158, for the role of PRESIDENT & CEO (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does United Lutheran Program for the Aging get its money?

Of $33.4 million in revenue in calendar year 2024, 7.9% came from contributions and grants (including 1.2% from government grants) and 87.2% from program service revenue (Form 990, Part VIII).

Is United Lutheran Program for the Aging a registered charity?

The IRS lists EIN 39-0981434 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202532699349300118 · read the filing
  • 2023: Form 990 for calendar year 2023, object 202413209349305101 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202343199349320959 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202223199349323032 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202113199349325501 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202013159349300841 · read the filing

All filings for EIN 39-0981434: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.