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United Lutheran Program for the Aging Inc

EIN 39-0981434 · Wauwatosa, WI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak47 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SHARE GOD'S LOVE BY ENRICHING THE LIVES OF OLDER ADULTS.

Income
$33.4 million
Spending
$33.1 million
Spent on programs
87%
Reserves
-1.1 months of spending
Largest source of income
fees for its services, 87%
Employees
545
Volunteers
73
Highest pay
$442,158, president & ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 47 out of 100. Higher than 20% of charities in its peer group (human services, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 57% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    15 of 15

    Income rose 13% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 35% of charities in its peer group (human services, $10m to $100m).

  • Independent board

    25 of 25

    8 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (6)
  1. $15.1 million spent. 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 PARTICIPATION IN BOTH MEDICARE AND MEDICAID.
  2. $6.1 million spent. 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 LIVING.
  3. $5.1 million spent. 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.
  4. $1.2 million spent. THE GARDENS AT LUTHER MANOR PROVIDES SUPPORTIVE (ASSISTED) LIVING SERVICES FOR THE FRAIL ELDERLY WHO RESIDE IN LUTHER MANOR'S LICENSED "COMMUNITY BASED RESIDENTAL FACILITY (CBRF)". THE GARDENS PROGRAM CONSISTS OF PROGRAMS AND APPROACHES DESIGNED TO MEET UNIQUE NEEDS, AND STRIVE TO ENHANCE THE QUALITY OF LIFE, FOR THOSE WITH VARIOUS FORMS OF DEMENTIA. THE GARDENS IS MEDICAID-CERTIFIED, ACCEPTING MEDICAID-WAIVER PROGRAM FUNDING.
  5. $721,964 spent. IN ADDITION, OUR SERVICES ENCOMPASS A BROAD RANGE OF COMPLIMENTARY THERAPIES. LUTHER MANOR PROVIDES HOSPICE CARE THROUGHOUT OUR PROGRAM AREAS. WHEN GREATER CARE IS REQUIRED, RESIDENTS RECEIVING HOSPICE CARE HAVE ACCESS TO OUR SKILLED NURSING PROGRAM AND ITS 24-HOUR NURSING SUPPORT.
  6. $447,873 spent. LUTHER MANOR AT RIVER OAKS IS A 16-UNIT ASSISTED LIVING CENTER LOCATED IN MEQUON, WI. RIVER OAKS OFFERS SUPPORTIVE, ASSISTED LIVING AND 24-HOUR CARE SERVICES. THIS OPERATION WAS SOLD IN 2024.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since January 1963.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.