Passes our checks

Sapphire Lutheran Homes Inc

EIN 81-0452190 · Hamilton, MT

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

What it says it does

QUALITY HOUSING FOR THE ELDERLY

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

Good: 75 out of 100.

Reserves
20 of 35
Spendable reserves would cover 3.6 months of spending.
Debt
10 of 20
It owes 46% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 25% of income.
Income trend
15 of 15
Income rose 39% on the year before.
Spending floor
15 of 15
89% of spending went to programs and raising each dollar of donations cost 0 cents.

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

Fair: 58 out of 100.

Independent board
25 of 25
9 of 9 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
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

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

Programs described in its return (3)

$1.7 million spent. COMMUNITY BASED ASSISTED LIVING FACILITY ESTABLISHED TO MEET THE PHYSICAL AND SOCIAL NEEDS OF SENIOR CITIZENS IN THE COMMUNITY. IT PROVIDES TOTAL UNSUBSIDIZED CONGREGATE LIVING INCLUDING HOUSING, THREE MEALS/DAY, BASIC HOUSEKEEPING AND MAINTENANCE AMENITIES FOR 22 CATAGORY A ASSISTED LIVING APARTMENTS AND 13 CATEGORY C ASSISTED LIVING APARTMENTS. SEVEN OF THE 35 APARTMENTS ARE SET ASIDE TO SPECIFICALLY SERVE LOW INCOME RESIDENTS. 35 TOTAL RESIDENT APARTMENTS.
$1.5 million spent. COMMUNITY BASED RETIREMENT FACILITY ESTABLISHED TO MEET THE PHYSICAL AND SOCIAL NEEDS OF SENIOR CITIZENS IN THIS COMMUNITY. IT PROVIDES TOTAL UNSUBSIDIZED CONGREGATE LIVING INCLUDING HOUSING, TWO MEALS/DAY, BASIC HOUSEKEEPING AND MAINTENANCE AMENITIES FOR 40 APARTMENTS. TOTAL 40 APARTMENTS.
$583,321 spent. LOW INCOME HUD PROJECT PROVIDING QUALITY HOUSING TO LOW INCOME, PREDOMINANTLY ELDERLY RESIDENTS, WITH 10% OF UNITS DESIGNATED FOR YOUNGER/DISABLED RESIDENTS, WHO QUALIFY FOR PROJECT BASED SECTION 8 RENTAL ASSISTANCE. 60 TOTAL APARTMENTS.

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

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 September 7, 2026.
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 September 30, 2026.
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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 1989.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
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 7, 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.