Luther Care Services

Analysis

Luther Care Services is a registered charity in United States, based in Des Moines, IA. It received its IRS tax-exemption ruling in March 1976, 50 years ago. Its declared purposes cover human services, which this site groups under poverty relief. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Luther Care Services reported income of $956k and spending of $974k, spending 102% of its income. Across the 5 years on record, from December 2019 to December 2023, income fell from $1.2m to $956k (-22%), an average of -6.1% a year. The sharpest change came in the year to December 2020, when income rose by 132%. Over the whole period it spent 121% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, Luther Care Services sits at the 74th percentile: it is larger than about 74% of them. Against every charity in United States with reported income it ranks in the 79th percentile, and in the 81st percentile within IA. Charities of a similar size with the same main cause include United Neighborhood Centers of Milwaukee Inc ($956k), Wilmington Family Counseling Service Inc ($956k) and DCCK Support Corporation ($956k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 2.9% and program service revenue 94% of the total. Compensation of current officers, directors and key employees was $158k (16% of expenses). Other salaries and wages came to $219k. At year end it held assets of $3.0m against liabilities of $1.2m, net assets of $1.8m. It reported 276 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.