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Luther Memorial Home

Mayville, ND · EIN 45-0261669 · 501(c)(3) · Church
Latest filing: Form 990 for the fiscal year ending June 30, 2025 (tax year 2024) · View the filing · Correct or respond

Luther Memorial Home reported $10.5 million in revenue and $10.7 million in expenses for the fiscal year ending June 30, 2025. Of every $100 it spent, $90.54 went to program services, $9.46 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 97.4% of the total. The highest compensation it reported for one person was $180,267 (Administrator). 3 people received more than $100,000 in reportable compensation. Revenue rose 8% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending June 30, 2025 · Form 990, Part IX, line 25 · total expenses $11M

For context, the median across 5,634 covered health care charities: $86.19 programs, $13.81 management, $0.00 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

The fiscal year ending June 30, 2025 · Form 990, Part VIII · total revenue $11M

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

FY2025 filing. Median across 5,634 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
90.5%85.6%
Management & general
Part IX 25(C) ÷ 25(A)
9.5%13.7%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%0.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
Not reported$0.00
Contributions & grants share of revenue
Part VIII 1h ÷ 12
0.3%1.3%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%0.1%
Program service revenue share
Part VIII 2g ÷ 12
97.4%93.7%
Highest reported compensation
Part VII-A, columns D–F
$180,267$975,831
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.69%1.34%
People paid over $100,000
Part VII, line 2
327
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
13.16.6
Independent voting board members
Part VI 1a–1b
8 of 888.9%

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

FY2025 · Form 990, Part III · the three largest programs by expense
$9.7M expenses · 100.0% of program spending · revenue $10M

Luther Memorial Home owns and operates a 62-bed nursing facility and a 41-unit assisted living facility in Mayville ND. We serve as a tangible expression of God's love by responding to the needs of the aging, ever mindful of the worth and dignity of the individual. We address ourselves in both traditional and innovative ways to meeting the needs of the aged who are best served in a residential setting without regard to national origin, race, color, creed, sex, or handicap. We seek to minister to the whole person, offering a full range of progressive care, from retirement housing to skilled…

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
Administrator
Officer, 40.00 hrs/week
$150,010$0$30,257$180,267
Director of Nursing(Until May 2024)
Highest compensated employee, 40.00 hrs/week
$114,319$0$32,028$146,347
CFO
Officer, 40.00 hrs/week
$120,202$0$14,900$135,102

3 people received more than $100,000 in reportable compensation from Luther Memorial Home (Part VII, line 2). Compensation of current officers, directors and key employees totaled $331K (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
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$11M$11M90.5%$12M$180,267
FY2024 ⓘ$11M$10M91.2%$12M$154,751
FY2023 ⓘ$11M$11M91.8%$11M$223,985
FY2022 ⓘ$11M$10M91.6%$12M$220,116
FY2021 ⓘ$12M$10.0M92.0%$11M$213,077
FY2020 ⓘ$9.8M$9.9M91.4%$9.1M$215,444

Governance answers, as filed

FY2025 · 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–1b8 · 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 5191
  • Volunteers Part I, line 615

Correct a figure or respond

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

Questions people ask

How much of Luther Memorial Home's spending goes to programs?

In the fiscal year ending June 30, 2025, Luther Memorial Home reported that 90.5% of its $10.7 million in expenses went to program services, 9.5% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Luther Memorial Home pay its top executive?

The largest total compensation Luther Memorial Home reported for one person in the fiscal year ending June 30, 2025 was $180,267, for the role of Administrator (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Luther Memorial Home get its money?

Of $10.5 million in revenue in the fiscal year ending June 30, 2025, 0.3% came from contributions and grants and 97.4% from program service revenue (Form 990, Part VIII).

Is Luther Memorial Home a registered charity?

The IRS lists EIN 45-0261669 as a 501(c)(3) organization (church), 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

  • FY2025: Form 990 for the fiscal year ending June 30, 2025, object 202523019349300112 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending June 30, 2024, object 202530219349301908 · read the filing
  • FY2023: Form 990 for the fiscal year ending June 30, 2023, object 202333479349300948 · read the filing
  • FY2022: Form 990 for the fiscal year ending June 30, 2022, object 202233349349300118 · read the filing
  • FY2021: Form 990 for the fiscal year ending June 30, 2021, object 202133519349301318 · read the filing
  • FY2020: Form 990 for the fiscal year ending June 30, 2020, object 202120139349300407 · read the filing

All filings for EIN 45-0261669: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.