2025-03-05T15:51:23-06:00 2024-06-30 450250958 EIDE BAILLY LLP 345 N REID PL STE 400 SIOUX FALLS SD 571037034 990 2023-07-01 460224731 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA LUTH 6054447508 705 EAST 41ST STREET 200 SIOUX FALLS SD 571056048 NATHAN BEYER VP, FINANCE & SUPPORT SERVICES 6054447508 2025-02-21 1 1 LAURIE HANSON CPA P00851848 6053391999 2025-02-19 2023 2025-03-06 01:10:19Z REBECCA KIESOW-KNUDSEN 705 EAST 41ST STREET 200 SIOUX FALLS SD 571056048 29511772 0 9386 X WWW.LSSSD.ORG X 1920 SD PROVIDE SOCIAL SERVICES FOR PEOPLE OF ALL AGES, RACES, FAITHS, & ECONOMIC LEVELS IN SD. 15 15 632 2000 0 0 10448553 11468075 16440293 17983888 -3597 105 5574 29658 26890823 29481726 0 0 0 0 18245165 19136957 0 0 804583 8613960 9892193 26859125 29029150 31698 452576 22592088 22002796 7139122 6093149 15452966 15909647 X INSPIRED BY GOD'S LOVE, WE CARE FOR, SUPPORT, AND STRENGTHEN INDIVIDUALS, FAMILIES AND COMMUNITIES. 0 0 8900700 9856274 RESIDENTIAL SERVICES: SERVICES PROVIDED FOR YOUTH WHO HAVE SIGNIFICANT MENTAL HEALTH, EMOTIONAL, AND BEHAVIORAL ISSUES, YOUTH WHO CANNOT FUNCTION IN THEIR HOME ENVIRONMENTS, OR YOUTH INVOLVED WITH THE JUVENILE JUSTICE SYSTEM. 2,835 YOUTH SERVED. 4312220 321137 NEW AMERICAN PROGRAMS: REFUGEES AND IMMIGRANTS RECEIVED A VARIETY OF SERVICES TO HELP THEM MAKE A SUCCESSFUL TRANSITION TO A NEW CULTURE AND BECOME SELF-SUFFICIENT. 306 REFUGEES RESETTLED. 410 SECONDARY MIGRANTS ASSISTED. 1,365 IMMIGRATION COUNSELING HOURS. 611 EDUCATION STUDENTS. 2380341 1860538 BEHAVIORAL HEALTH: MENTAL HEALTH COUNSELING AND SUBSTANCE USE COUNSELING FOR INDIVIDUALS AND FAMILIES. 10,018 PEOPLE SERVED. 9756410 5975597 OTHER SERVICES - PERMANENCY, CENTER FOR FINANCIAL RESOURCES, CHILDCARE, MENTORING, INDEPENDENT LIVING, RE-ENTRY, MULTI-CULTURAL CENTER, DISASTER RESPONSE. 18,240 PEOPLE SERVED. 9756410 5975597 25349671 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 37 0 1 632 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X NATHAN BEYER 6054447500 705 EAST 41ST ST SUITE 200 SIOUX FALLS SD 57105 ELIZABETH DUFFY CHAIR 1.00 1.00 X X 0 0 0 PAUL BRUFLAT CHAIR ELECT/SECRETARY & TREAS 1.00 0.00 X X 0 0 0 TOLCHA MESELE SECRETARY & TREAS/CHAIR ELECT 1.00 0.00 X X 0 0 0 PATRIS EIDSNESS BOARD MEMBER 1.00 0.00 X 0 0 0 KIM ELBERS BOARD MEMBER (UNTIL DEC 2023) 1.00 0.00 X 0 0 0 BISHOP CONSTANZE HAGMAIER BOARD MEMBER 1.00 0.00 X 0 0 0 REV BECKY PIPER BOARD MEMBER 1.00 0.00 X 0 0 0 REV CRAIG WEXLER BOARD MEMBER 1.00 0.00 X 0 0 0 REV REBECCA BREDDIN BOARD MEMBER 1.00 0.00 X 0 0 0 CURT HOHMAN BOARD MEMBER 1.00 1.00 X 0 0 0 GOI YOL BOARD MEMBER 1.00 0.00 X 0 0 0 POOJA PULLMAN BOARD MEMBER 1.00 0.00 X 0 0 0 BRIAN WEBER BOARD MEMBER 1.00 0.00 X 0 0 0 REV JEFF BACKER BOARD MEMBER (BEG JAN 2024) 1.00 0.00 X 0 0 0 NANCY HALVORSON BOARD MEMBER (BEG JAN 2024) 1.00 0.00 X 0 0 0 ANNE RIECK MCFARLAND BOARD MEMBER (BEG JAN 2024) 1.00 0.00 X 0 0 0 REBECCA KIESOW-KNUDSEN PRESIDENT-CEO 45.00 1.00 X 126411 0 32570 NATHAN BEYER VP, FINANCE & SUPPORT SERVICES 45.00 1.00 X 86481 0 33490 212892 0 66060 1 0 1 0 FRESH PRODUCE LLC 400 N MAIN AVE SUITE 100 SIOUX FALLS SD 57104 ADVERTISING/MARKETING 395386 SUMMIT FOOD SERVICE LLC PO BOX 743293 ATLANTA GA 303743293 FOOD SERVICE/SUMMIT OAKS SCHOOL 293523 2 1452750 265056 7418573 2331696 56310 11468075 CLIENT & PROGRAM INCOME 624100 17596973 17596973 ADOPTIVE INCOME 624100 99264 99264 287651 287651 17983888 1840 1840 29658 0 29658 29658 29658 25000 3311 25000 5046 0 -1735 -1735 -1735 29481726 18013546 0 105 284385 284385 15558765 13963637 1258609 336519 182229 160784 17049 4396 1849873 1597548 208648 43677 1261705 1162570 74947 24188 27255 27255 57990 57990 1162145 955727 188651 17767 314402 95277 652 218473 954928 561561 309938 83429 1656424 1576952 63537 15935 523614 465620 55723 2271 359750 267967 88378 3405 818181 701394 112834 3953 174025 145941 28084 CLIENT RELATED EXPENSES 3342916 3342755 82 79 BAD DEBT EXPENSE 351345 228517 84430 38398 149218 123421 13704 12093 29029150 25349671 2874896 804583 4305416 4039507 250976 369489 3086711 3249534 133713 46657 23844109 10441030 13762435 13403079 3834 3850 52544 55506 996459 835174 22592088 22002796 1693298 1620151 776255 474624 1058226 788210 2522 1390 2600817 2368780 1008004 839994 7139122 6093149 X 14037083 14474363 1415883 1435284 15452966 15909647 22592088 22002796 452576 4105 0 X 0 1 X 1 1 1 X 6166583 11484398 10655130 10448553 11468075 50222739 6166583 11484398 10655130 10448553 11468075 50222739 50222739 10347 10331 14771 13599 31498 80546 3080 3080 50306365 77458110 0.99830 0.99720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 5085414 2387100 653664 294170 7832008 4306398 612885 402769 236638 5085414 4795305 303412 -557095 235224 4306398 3924350 14285 1070519 213849 4795305 4187533 30974 15735 309892 3924350 0.71790 0.28210 0.00000 0 1 1 2468942 2468942 18085527 8251329 9834198 2913677 2093110 820567 375963 96591 279372 13403079 INTEREST RATE SWAP AGREEMENT 4063 OPERATING LEASE LIABILITIES 835931 839994 X 29232335 4105 11560 15665 29216670 265056 265056 29481726 29040710 11560 11560 29029150 0 29029150 PART IV, LINE 2B: CONSUMER CREDIT COUNSELING IS A SERVICE OFFERED BY LSS FOR THE PURPOSE OF PROVIDING FINANCIAL COUNSELING AND DEBT MANAGEMENT SERVICES. THESE FUNDS ARE HELD ON BEHALF OF CLIENTS FOR REMISSION TO THEIR CREDITORS. DISASTER SERVICES ARE PROVIDED BY LSS. IN SOME INSTANCES, THERE IS NOT A LOCAL ORGANIZATION ABLE TO HANDLE FUNDS THAT HAVE BEEN RAISED FOR DISASTER RESPONSE. PART V, LINE 4: ENDOWMENT FUNDS ARE HELD BY LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA FOUNDATION. FUNDS DISTRIBUTED FROM THE ENDOWMENT ARE USED TO SUPPORT PROGRAMS OF LUTHERAN SOCIAL SERVICES. PART X, LINE 2: THE ENTITY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. PART XI, LINE 4B - OTHER ADJUSTMENTS: RELATED PARTY GRANTS 265,056. X 0 0 0 0 0 0 0 0 0 REBECCA KIESOW-KNUDSEN PRESIDENT-CEO 126411 0 0 0 0 0 4072 0 28509 0 158992 0 0 0 A MINNEHAHA COUNTY SOUTH DAKOTA 466000426 2006-09-28 4000000 CONSTRUCTION OF CENTER FOR CHILDREN AND YOUTH 0 0 0 A 3211790 4000000 30000 3970000 2007 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 1 0 1 1 WELLS FARGO 20.300000000000 0 0 0 0 0 A 0 X 53520 THRIFT STORE VALUE X GIFT CARDS 9 2790 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNT IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION HAS AN EXECUTIVE COMMITTEE. THE COMMITTEE INCLUDES THE ELECTED OFFICERS OF THE BOARD AND AT LEAST TWO OTHER DIRECTORS. EACH MEMBER SHALL BE REPRESENTED ON THE EXECUTIVE COMMITTEE. THE COMMITTEE IS EMPOWERED TO ADMINISTER THE AFFAIRS OF THE CORPORATION BETWEEN MEETINGS, TO THE EXTENT AUTHORIZED BY THE BOARD. THE COMMITTEE SHALL EVALUATE THE EXECUTIVE DIRECTOR AT LEAST ONCE EACH YEAR. MEETINGS OF THE EXECUTIVE COMMITTEE SHALL BE CALLED BY THE PRESIDENT OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION ARE THE COOPERATING LUTHERAN CHURCH JURISDICTIONAL UNITS WHICH PRESENTLY ARE THE SD SYNOD OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA. FORM 990, PART VI, SECTION A, LINE 7A THE SOUTH DAKOTA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH ELECTS FOUR DIRECTORS. OF THESE FOUR DIRECTORS, THE BISHOP SHALL BE ONE DIRECTOR AND THREE DIRECTORS WILL BE ROSTERED MINISTERS ELECTED FROM THE SD SYNOD COUNCIL. DIRECTORS SHALL BE ELECTED BY THE BOARD OF DIRECTORS AT THE ANNUAL MEETINGS OF THE MEMBERS. REMAINING DIRECTORS SHALL BE ELECTED BY THE BOARD OF THE DIRECTORS OF LSSSD. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS OF THE ORGANIZATION ADOPT AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS AND APPROVE NEW MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BODY ELECTRONICALLY AT LEAST ONE WEEK PRIOR TO FILING AND IS REVIEWED IN DETAIL BY THE TOP FINANCIAL OFFICIALS OF LUTHERAN SOCIAL SERVICES OF SD. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEETING BEGINS WITH THE PRESENTATION OF AN AGENDA AND UPON REVIEW OF THIS AGENDA THE MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST. ALSO, OFFICERS, DIRECTORS AND TRUSTEES COMPLETE A CONFLICT OF INTEREST ANNUAL DISCLOSURE. MONITORING AND COMPLIANCE IS DONE BY HAVING THE EXECUTIVE ASSISTANT TRACK RECEIPT OF THE FORMS THAT ARE COMPLETED AND FOLLOW-UP WITH ANY BOARD MEMBER(S) THAT HAS NOT SUBMITTED A FORM. THE FORMS ARE REVIEWED BY THE PRESIDENT AND ANY QUESTIONABLE DISCLOSURES ARE REFERRED TO THE BOARD CHAIR FOR FINAL DETERMINATION. IF A CONFLICT IS IDENTIFIED THE MEMBER WOULD ABSTAIN FROM VOTING, BUT POLICY DOES ALLOW THEM TO STATE THEIR POSITION AND ANSWER PERTINENT QUESTIONS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS BASED ON COMPARABLE COMPENSATION LEVELS OF OTHER LSS ENTITIES AND SIMILAR NONPROFIT AGENCIES IN THE GEOGRAPHIC AREA. THE COMPENSATION LEVEL IS REVIEWED AND APPROVED ANNUALLY. THE VICE PRESIDENT AND CHIEF PROGRAM OFFICER'S COMPENSATION ARE DETERMINED BY THE PRESIDENT BASED ON PERFORMANCE, COST OF LIVING, AVAILABILITY OF BUDGETED FUNDS, ETC. IT IS REVIEWED ANNUALLY USING THE SALARY COMPENSATION POLICY OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE UPON REQUEST. LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA FOUNDATION 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 460423090 FUNDRAISING FOR PARENT CORPORATION SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SD 1 LUTHERAN HOUSING CORPORATION NORTHPORT 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 931212382 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SD 1 LUTHERAN HOUSING CORPORATION PRAIRIE LAKE APARTMENTS 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 261880559 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SD 1 LUTHERAN HOUSING CORPORATION GATEWAY 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 911789024 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SD 1 LUTHERAN HOUSING CORPORATION WAGNER 705 E 41ST ST SUITE 200 SIOUX FALLS SD 571056048 ELDERLY/FAMILY CONGREGATE HOUSING PROJECTS SD 501(C)(3) LINE 7 LUTHERAN SOCIAL SERVICES OF SD 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 LUTHERAN SOCIAL SERVICES OF SOUTH DAKOTA FOUNDATION INC C 265056 CASH