2025-08-14T12:29:06+00:00 2024-09-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-10-01 561286323 Lutheran Family Services in the Carolinas LUTH 7046372870 PO Box 2369 Salisbury NC 28145 Ted Goins CEO / President 2025-08-14 true true Amy Bibby P00445891 8282542254 2025-08-12 2023 2025-03-06 01:10:19Z Ted Goins PO Box 2369 Salisbury NC 28145 44812986 false X WWW.LSCAROLINAS.NET X 1980 NC EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE. 21 20 444 0 0 0 17002815 25082891 19488913 19355965 152321 55852 328975 318278 36973024 44812986 4658955 9084306 0 0 17131454 20032409 0 0 0 12965446 15261228 34755855 44377943 2217169 435043 12473209 13426425 7760311 8788803 4712898 4637622 SEE SCHEDULE O LUTHERAN FAMILY SERVICES IN THE CAROLINAS (LFS) IS DEDICATED TO ONE SIMPLE GOAL, IMPROVING THE LIVES OF THE MOST VULNERABLE POPULATIONS IN NORTH AND SOUTH CAROLINA. THE LFS MISSION STATEMENT IS, "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE." LFS HELPS PLACE CHILDREN IN LOVING FOSTER AND ADOPTIVE HOMES; PROVIDES COMPREHENSIVE SERVICES TO ADULTS WITH SPECIAL NEEDS; HELPS THOSE WITH SEVERE AND PERSISTENT MENTAL ILLNESS MANAGE SYMPTOMS; AIDS VETERANS IN REGAINING INDEPENDENCE; HELPS REFUGEES ACCLIMATE TO LIFE IN A NEW COUNTRY; COUNSELS FAMILIES IN THEIR TIME OF NEED AND MORE. false false 20774757 9084306 10820834 LFS OFFERS FAMILY AND THERAPEUTIC FOSTER CARE TO MEET THE SPECIAL PHYSICAL AND EMOTIONAL NEEDS OF VULNERABLE CHILDREN IN OUR CARE. SOME of these CHILDREN SUFFER FROM MEDICAL PROBLEMS SUCH AS FETAL ALCOHOL SYNDROME AND DRUG ADDICTION. OLDER CHILDREN CAN HAVE EMOTIONAL AND BEHAVIORAL ISSUES AND ARE GIVEN COUNSELING WHEN NEEDED. MANY FAMILIES WILL HAVE THE OPPORTUNITY TO ADOPT WHEN REUNIFICATION WITH A CHILD'S BIOLOGICAL FAMILY IS NOT POSSIBLE. FINDING PERMANENT, SAFE, AND SUPPORTIVE FAMILIES FOR CHILDREN IS THE GOAL OF LFS FOSTER CARE. 15996563 8332042 LFS PROVIDES RESIDENTIAL SERVICES FOR ADULTS COPING WITH VARIOUS DEGREES OF AUTISM, DEVELOPMENTAL DISABILITY, MENTAL ILLNESS, AND SYMPTOMS RESULTING FROM TRAUMATIC BRAIN INJURY. SELF-SUFFICIENCY IS TAUGHT AND ENCOURAGED IN THESE HOMES, THOUGH MANY CLIENTS WILL LIVE OUT THEIR LIVES WITH LFS. 1000966 521367 OTHER PROGRAM SERVICES INCLUDE ADOPTION, COUNSELING, REFUGEE, COMMUNITY - BASED PARTNERSHIP INITIATIVES AND DISASTER RESPONSE. 37772286 true true false false false false false false false true false false false true true false true false false false false false false false false false false true true false false false false false false false false true false false false false true true false false false true 282 0 true 444 true false false false false false false false false false false false false X 21 20 false true false false false false false true true false false true true true true true true false false false X X X X KIRBY NICKERSON 7046372870 1416 S MARTIN LUTHER KING JR AVE Salisbury NC 28144 Ted Goins President/CEO 1.0 40.0 X X 0 416053 13158 Anna Yonge Board Member 1.0 1.0 X 0 0 0 Brian Van Horn Board Member 1.0 1.0 X 0 0 0 Capri Foy Board Member 1.0 1.0 X 0 0 0 Cary M Grant Vice Chair 1.0 1.0 X 0 0 0 David Turner Board Member 1.0 1.0 X 0 0 0 Doug Nelson Board Member 1.0 1.0 X 0 0 0 Frances R Lamb Board Member 1.0 1.0 X 0 0 0 Gregory Hudgins Chair 1.0 1.0 X 0 0 0 Hoang Nguyen Board Member 1.0 1.0 X 0 0 0 Joel Miller Board Member 1.0 1.0 X 0 0 0 Kaye R Leonard Board Member 1.0 1.0 X 0 0 0 Mary Finklea Board Member 1.0 1.0 X 0 0 0 Renee Rogers Board Member 1.0 1.0 X 0 0 0 Rick Herman Board Member 1.0 1.0 X 0 0 0 Shanitria Cuthbertson Board Member 1.0 1.0 X 0 0 0 Sharon Graeber Board Member 1.0 1.0 X 0 0 0 Sylvia Flack Board Member 1.0 1.0 X 0 0 0 Tami Hefner Board Member 1.0 1.0 X 0 0 0 Will Rose Board Member 1.0 1.0 X 0 0 0 Karen Maddry Sexretary 1.0 40.0 X 0 84479 10047 Kirby Nickerson Chief Financial Officer 1.0 40.0 X 0 286055 15848 Kesha Smith Chief Operating Officer 1.0 40.0 X 0 280725 14715 Myra Griffie Vice President - Child & Family Services 1.0 40.0 X 0 162642 7410 Arlene Miller Physician 40.0 X 138389 0 8201 Bethany Vause Executive Director of Community & Rehab Services 40.0 X 116642 0 9015 Jeffrey Demagistris NC Executive Director: Child & Family Services 40.0 X 114790 0 11050 Matthew Hembree Executive Director - New Americans Program 40.0 X 104577 0 8022 Sarah Quirk Executive Clinical Director 40.0 X 117710 0 10120 592108 1229954 107586 5 false true false 0 22763122 2319769 436870 25082891 SERVICE FEE REVENUES 623000 19355965 19355965 0 0 0 0 19355965 12231 12231 0 0 43621 43621 0 43621 43621 Other Income 900099 171165 171165 Administrative Cost 900099 147113 147113 0 0 0 0 318278 44812986 19674243 0 55852 9084306 9084306 17100154 15679588 1420566 75629 62074 13555 1606945 1400476 206469 1249681 1050532 199149 3265000 3265000 434269 434269 21250 21250 588 588 1865583 1807067 58516 0 56466 51653 4813 2115599 1935441 180158 21455 20853 602 843447 829346 14101 904815 811769 93046 5313 5101 212 102321 51120 51201 941285 937201 4084 Foster Care Board Payments 3662693 3662693 Bad Debt 705981 68300 637681 Other Expenses 283266 283266 Medical Expenses 23666 23666 8231 7834 397 0 44377943 37772286 6605657 0 2141405 2438790 579575 300331 7702854 8050249 0 0 0 603790 869745 1463303 1014687 262930 448616 1182655 1317694 0 0 0 1000 12473209 13426425 5865904 6916136 297979 663139 0 1596428 1209528 7760311 8788803 X 1297381 2351204 3415517 2286418 4712898 4637622 12473209 13426425 X 435043 75845 -586164 X X false true X true false X 3983944 5252338 12594207 17002815 25082891 63916195 19802720 18545351 18071084 19488913 19355965 95264033 0 0 0 23786664 23797689 30665291 36491728 44438856 159180228 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 159180228 7865 8260 9770 9284 12231 47410 0 7865 8260 9770 9284 12231 47410 0 485283 528495 1356067 328975 318278 3017098 24279812 24334444 32031128 36829987 44769365 162244736 0.9811 0.9753 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 485283.0, COLUMN B - 528495.0, COLUMN C - 1356067.0, COLUMN D - 328975.0, COLUMN E - 318278.0, COLUMN F - 3017098.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18040 12509 5531 432728 300063 132665 1012535 702115 310420 448616 Intercompany 846229 Long-Term Debt 91074 Obligation Under Capital Lease -18987 Reserve for Client Fund 291212 1209528 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote SUBSTANTIALLY ALL AFFILIATES OF LSA AND LFS ARE ORGANIZED AS NORTH CAROLINA NONPROFIT ORGANIZATIONS AND ARE EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) UNDER A GROUP EXEMPTION OF THE ELCA. LFS REAL PROPERTIES, INC. IS EXEMPT UNDER IRC SECTION 501(C)(2). THE ORGANIZATIONS RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATIONS, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION OF MANAGEMENT WITH RESPECT TO A TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF SEPTEMBER 30, 2024. true AGGREGATE OF ALL GRANTS 1683 9084306 FMV Schedule I, Part III, Column (b) Estimated Number Of Recipients AGGREGATE OF ALL GRANTS : FOOD, UTILITIES, CLOTHING, MEDICAL COSTS, AND RENT Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds THE ORGANIZATION MAINTAINS CONTACT RECORDS ON ASSISTANCE RECIPIENTS AS WELL AS CONSISTENTLY FOLLOWS UP WITH INDIVIDUALS TO ENSURE THEY ARE MEETING THE REQUIREMENTS OF THE ASSITANCE PROGRAM AND REMAIN ELIGIBLE FOR ASSISTANCE RECEIVED. X X false false false false false false false false false Ted Goins President/CEO 0 414238 0 1275 0 540 0 6600 0 6558 0 429211 0 0 Kirby Nickerson Chief Financial Officer 0 275315 0 10200 0 540 0 5840 0 10008 0 301903 0 0 Kesha Smith Chief Operating Officer 0 264785 0 15400 0 540 0 5385 0 9330 0 295440 0 0 Myra Griffie Vice President - Child & Family Services 0 161802 0 300 0 540 0 3605 0 3805 0 170052 0 0 X 48060 Market value X 1 5000 Market value X in kind booked in lieu of LSC being charged to use space at the church 6 353810 Market value X e-gift cards for custom windows and landscaping 1 30000 Market value 0 false false false Form 990, Part VI, Line 1a THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, PRESIDENT, AND THREE ADDITIONAL BOARD MEMBERS. THE EXECUTIVE COMMITTEE WILL MANAGE THE AFFAIRS OF THE CORPORATION DURING THE INTERIM MEETINGS OF THE BOARD AND IS EMPOWERED AND AUTHORIZED TO TRANSACT ALL BUSINESS PERTAINING TO THE CORPORATION. Form 990, Part VI, Line 15 ALL COMPENSATION LIMITS ARE COMPARED TO STATE AND NATIONAL RANGES BASED ON FACILITY SIZE AND EXPERIENCE OF STAFF. THE BOARD OF DIRECTORS APPROVE THE COMPENSATION OF THE CEO/PRESIDENT WHICH IS PAID BY THE MANAGING ORGANIZATION OF THE CONTROL GROUP. ALL COMPENSATION LIMITS ARE COMPARED TO STATE AND NATIONAL RANGES BASED ON FACILITY SIZE AND EXPERIENCE OF STAFF. THE CEO/PRESIDENT APPROVES THE COMPENSATION OF OFFICERS AND KEY EMPLOYEES. OFFICERS OF THE CONTROLLED GROUP ARE PAID BY THE MANAGING ORGANIZATION AND CERTAIN ORGANIZATIONS WITHIN THE CONTROL GROUP ALSO COMPENSATE KEY EMPLOYEES DIRECTLY. Form 990, Part VI, Line 3 Delegation of management duties LSA MANAGEMENT, INC. PROVIDES ADMINISTRATIVE SUPPORT, MANAGEMENT, ACCOUNTING, INFORMATION TECHNOLOGY, AND RESOURCE DEVELOPMENT SERVICES TO LUTHERAN SERVICES FOR THE AGING AND ITS AFFILIATES. SEE SCHEDULE R, PART V. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE CHIEF FINANCIAL OFFICER, BEFORE MADE AVAILABLE TO THE BOARD OF DIRECTORS VIA A WEBSITE PORTAL. THE BOARD OF DIRECTORS REVIEW AND COMMENT ON THE FORM 990. ANY MATTERS ARE RAISED TO THE OUTSIDE ACCOUNTANTS FOR COLLABORATION AND ULTIMATE RESOLUTION. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS RECEIVE A BOARD MANUAL AS PART OF ORIENTATION WHEN THEY JOIN THE BOARD WHICH INCLUDES THE CORPORATE COMPLIANCE POLICY AND BYLAWS. BOTH THE POLICY AND THE BYLAWS ADDRESS CONFLICT OF INTEREST. THEREAFTER, ANNUALLY, THE BOARD OF DIRECTORS RECEIVE CORPORATE COMPLIANCE TRAINING AND COMPLETE A CONFLICT OF INTEREST DISCLOSURE. Form 990, Part VI, Line 18 How forms are made available to the public FORM 990 ARE POSTED ON GUIDESTAR AND AVAILABLE UPON REQUEST AT THE LSA OFFICE LOCATED IN SALISBURY, NC. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION ONLY MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. Form 990, Part XI, Line 9 Other changes in net assets or fund balances OTHER changes in net assets - -586164; Form 990, Part XII, Line 2c Change of oversight process or selection process This process has not changed from the prior year. LUTHERAN RETIREMENT CENTER - SALISBURY PO BOX 947 Salisbury NC 28145 561540214 Assist Lvg NC 501(c)(3) 10 LSA INC false LSA PHARMACY INC PO BOX 947 Salisbury NC 28145 201457251 Pharmacy NC 501(c)(3) 10 LSA INC false LSA MANAGEMENT INC PO BOX 947 Salisbury NC 28145 201457236 Management NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - FORSYTH COUNTY INC PO BOX 947 Salisbury NC 28145 263328029 Nursing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME AT TRINITY OAKS INC PO BOX 947 Salisbury NC 28145 201457824 Nursing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - ALBEMARLE INC PO BOX 947 Salisbury NC 28145 201457298 Nursing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - HICKORY WEST INC PO BOX 947 Salisbury NC 28145 201457410 Nursing NC 501(c)(3) 10 LSA INC false LSA ELMS AT TANGLEWOOD INC PO BOX 947 Salisbury NC 28145 263735637 Assist Lvg NC 501(c)(3) 10 LSA INC false LSA ELMS PROPERTY INC PO BOX 947 Salisbury NC 28145 263739962 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - WILMINGTON INC PO BOX 947 Salisbury NC 28145 260158686 Nursing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - WINSTON-SALEM INC PO BOX 947 Salisbury NC 28145 561500212 Nursing NC 501(c)(3) 10 LSA INC false LFS REAL PROPERTIES INC PO BOX 2369 Salisbury NC 28145 581820383 Real Estate NC 501(c)(2) LFS INC true LUTHERAN HOME AT TRINITY OAKS PROPERTY INC PO BOX 947 Salisbury NC 28145 201457796 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME - HICKORY INC PO BOX 947 Salisbury NC 28145 201457341 Nursing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME FORSYTH COUNTY PROPERTY INC PO BOX 947 Salisbury NC 28145 461188488 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME HICKORY PROPERTY INC PO BOX 947 Salisbury NC 28145 201457319 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME HICKORY WEST PROPERTY INC PO BOX 947 Salisbury NC 28145 205304712 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME WILMINGTON PROPERTY INC PO BOX 947 Salisbury NC 28145 260158745 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN HOME WINSTON-SALEM PROPERTY INC PO BOX 947 Salisbury NC 28145 205304794 Leasing NC 501(c)(3) 10 LSA INC false LUTHERAN RETIREMENT CENTER AT LUTHERIDGE INC PO BOX 947 Salisbury NC 28145 581823983 Assist Lvg NC 501(c)(3) 10 LSA INC false LUTHERAN RETIREMENT CENTER - WILMINGTON PO BOX 947 Salisbury NC 28145 561500308 Indep. Lvg NC 501(c)(3) 10 LSA INC false THE FOUNDATION FOR ABUNDANT LIVING PO BOX 947 Salisbury NC 28145 561681723 Foundation NC 501(c)(3) 10 LSA INC false LUTHERAN SERVICES FOR THE AGING INC PO BOX 947 Salisbury NC 28145 560752160 Parent Org NC 501(c)(3) 10 NC & SC SYNOD OF ECLA false LUTHERAN SERVICES PROPERTY INC PO BOX 947 Salisbury NC 28145 203895886 Leasing NC 501(c)(3) 10 LSA INC false LSA THERAPY INC PO BOX 947 Salisbury NC 28145 461886488 Therapy NC 501(c)(3) 10 LSA INC false TRINITY AT HOME INC PO BOX 947 Salisbury NC 28145 464838098 Nursing NC 501(c)(3) 10 LSA INC false MOUNTAIN RIDGE GROUP HOME INC PO BOX 2369 Salisbury NC 28145 581782084 Group Home NC 501(c)(3) 7 LFS INC true WHITTECAR HOME INC PO BOX 2369 Salisbury NC 28145 581940152 Group Home NC 501(c)(3) 7 LFS INC true ABUNDANT LIVING ADULT DAY SERVICES PO BOX 947 Salisbury NC 28145 561884652 Adult Day NC 501(c)(3) 10 LSA INC false TRINITY GUARDIAN SERVICES INC PO BOX 947 Salisbury NC 28145 474406015 Inactive NC 501(c)(3) 10 LSA INC false LUTHERAN RETIREMENT CENTER - CLEMMONS INC PO BOX 947 Salisbury NC 28145 824069577 Indep. Lvg NC 501(c)(3) 10 LSA INC false TRINITY TEAM SERVICES PO BOX 947 Salisbury NC 28145 852020967 Inactive NC 501(c)(3) Type I LSA INC false LUTHERAN RETIREMENT CENTER - HICKORY INC PO BOX 947 Salisbury NC 28145 863308201 Inactive NC 501(c)(3) 10 LSA INC false LUTHERAN RETIREMENT CENTER - HICKORY WEST INC PO BOX 947 Salisbury NC 28145 863314573 Inactive NC 501(c)(3) 10 LSA INC false GLENFLORA PO BOX 947 Salisbury NC 28145 560583189 Nursing NC 501(c)(3) 3 LSA INC false ASTON PARK HEALTH CARE CENTER PO BOX 947 Salisbury NC 28145 560126590 Nursing NC 501(c)(3) 3 LSA INC false LUTHERAN HOME ALBEMARLE PROPERTY INC PO BOX 947 Salisbury NC 28145 201457273 Leasing NC 501(c)(3) 10 LSA INC false false false false true true false false false false false true false true true true true true false false