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Lutheran Sunset Home

Grafton, ND · EIN 45-0277232 · 501(c)(3) · Church
Latest filing: Form 990 for calendar year 2025 (tax year 2025) · View the filing · Correct or respond

Lutheran Sunset Home reported $12.2 million in revenue and $12.4 million in expenses for calendar year 2025. Of every $100 it spent, $91.50 went to program services, $8.50 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: 97.3% of the total. The highest compensation it reported for one person was $164,101 (Nurse Manager). 2 people received more than $100,000 in reportable compensation. Revenue rose 27% between 2019 and 2025. Source: Form 990, 2025.

Where $100 of spending went

Calendar year 2025 · Form 990, Part IX, line 25 · total expenses $12M

For context, the median across 2,433 covered unclassified charities: $88.27 programs, $11.68 management, $0.05 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2025 · Form 990, Part VIII · total revenue $12M

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

2025 filing. Median across 2,433 covered charities in this category, from their latest filings.
Measure2025Median
Program services
Part IX 25(B) ÷ 25(A)
91.5%86.7%
Management & general
Part IX 25(C) ÷ 25(A)
8.5%11.5%
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$0.01
Contributions & grants share of revenue
Part VIII 1h ÷ 12
1.5%29.9%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%3.8%
Program service revenue share
Part VIII 2g ÷ 12
97.3%58.9%
Highest reported compensation
Part VII-A, columns D–F
$164,101$301,601
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
1.32%1.38%
People paid over $100,000
Part VII, line 2
26
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
8.56.8
Independent voting board members
Part VI 1a–1b
7 of 7100.0%

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

2025 · Form 990, Part III · the three largest programs by expense
$11M expenses · 100.0% of program spending · grants $8,304 · revenue $12M

Lutheran Sunset Home is an 87 bed skilled nursing facility with 26 assisted living units attached providing services to the elderly. During 2025, Lutheran Sunset Home provided 30,159 days of skilled nursing services to residents of the nursing home and 8,516 days of assisted living services to the tenants of the assisted living facility

Highest reported compensation

2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
Nurse Manager
Highest compensated employee, 40.00 hrs/week
$130,637$0$33,464$164,101
Administrator
Officer, 40.00 hrs/week
$127,273$0$34,818$162,091

2 people received more than $100,000 in reportable compensation from Lutheran Sunset Home (Part VII, line 2). Compensation of current officers, directors and key employees totaled $162K (Part IX, line 5).

7 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M2019202020212022202320242025$12M$12M
FilingRevenueExpensesProgramsNet assetsTop pay
2025 ⓘ$12M$12M91.5%$8.8M$164,101
2024 ⓘ$12M$12M91.4%$9.0M$161,253
2023 ⓘ$11M$12M92.0%$8.9M$149,151
2022 ⓘ$12M$11M91.9%$9.1M$145,567
2021 ⓘ$12M$10M91.9%$8.8M$126,400
2020 ⓘ$10M$10M92.3%$7.3M$134,526
2019 ⓘ$9.6M$9.7M91.9%$7.2M$118,491

Governance answers, as filed

2025 · 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–1b7 · 7 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 5163
  • Volunteers Part I, line 610

Largest outside contractors

2025 · Form 990, Part VII, Section B · businesses only
DTN Staffing
Contract nursing staff
$1,646,968
Converdia Healthcare Staffing
Contract nursing staff
$711,726

Individuals listed as contractors are left out. 2 contractors were paid more than $100,000 in all.

Private foundation grants it received

2 private foundations reported grants to Lutheran Sunset Home totaling $10,116 on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Lutheran Sunset 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 Lutheran Sunset Home, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All unclassified charities · Largest charities in North Dakota

Questions people ask

How much of Lutheran Sunset Home's spending goes to programs?

In calendar year 2025, Lutheran Sunset Home reported that 91.5% of its $12.4 million in expenses went to program services, 8.5% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Lutheran Sunset Home pay its top executive?

The largest total compensation Lutheran Sunset Home reported for one person in calendar year 2025 was $164,101, for the role of Nurse Manager (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Lutheran Sunset Home get its money?

Of $12.2 million in revenue in calendar year 2025, 1.5% came from contributions and grants and 97.3% from program service revenue (Form 990, Part VIII).

Is Lutheran Sunset Home a registered charity?

The IRS lists EIN 45-0277232 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, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2025: Form 990 for calendar year 2025, object 202601319349304065 · read the filing · XML
  • 2024: Form 990 for calendar year 2024, object 202542249349302629 · read the filing
  • 2023: Form 990 for calendar year 2023, object 202401279349302055 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202311259349302671 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202231749349300313 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202132079349300948 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202032249349301853 · read the filing

All filings for EIN 45-0277232: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.