2025-08-14T14:05:29+00:00 2024-09-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-10-01 205304712 Lutheran Home Hickory West Property Inc LUTH 7046372870 PO Box 947 Salisbury NC 28145 Ted Goins President / CEO 7046372870 2025-08-14 true true Amy Bibby P00445891 8282542254 2025-08-12 2023 2025-03-06 01:10:19Z Ted Goins PO Box 947 Salisbury NC 28145 904941 false 9386 X WWW.LSCAROLINAS.NET X 2006 NC EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE. 3 2 0 0 0 0 0 820000 820000 38966 84941 0 858966 904941 0 0 0 0 0 807534 743086 807534 743086 51432 161855 16462613 16623792 11883790 11283876 4578823 5339916 SEE SCHEDULE O false false 737546 820000 LUTHERAN HOME HICKORY WEST PROPERTY, INC. OWNS THE LAND AND BUILDING LOCATED AT 2140 MEDICAL PARK DRIVE IN HICKORY, NC. THE CORPORATION LEASES THE NURSING HOME TO LUTHERAN HOME HICKORY WEST, INC., WHICH STRIVES TO BE A TRUE HOME FOR ITS RESIDENTS, A PLACE OF COMFORT, SECURITY AND BELONGING. AS LESSOR, LUTHERAN HOME HICKORY WEST PROPERTY, INC. CHARGES REASONABLE LEASE PAYMENTS SUFFICIENT TO PROVIDE ON-GOING UPKEEP OF THE FACILITY. 737546 true false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false false false false false false false X 3 2 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 7047548228 1416 S MARTIN LUTHER KING JR AVE Salisbury NC 28144 Ted Goins President/CEO 1.0 40.0 X X 0 416053 13158 Cary M Grant Vice Chair 1.0 1.0 X 0 0 0 Gregory Hudgins Chair 1.0 1.0 X 0 0 0 Karen Maddry Secretary 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 Hannah Huffman Administrator 1.0 40.0 X 0 118919 11169 0 1186231 64937 0 false true false 0 0 Rental Income 532000 820000 820000 0 0 0 0 820000 84168 84168 0 0 773 773 0 773 773 0 0 0 0 0 904941 820000 0 84941 1000 1000 4540 4540 0 0 0 0 363 363 400415 400415 306687 306687 30081 30081 0 0 0 0 743086 737546 5540 0 460247 -55915 968 2157 0 0 3919 16512825 5413268 11296016 11099557 1532338 5191424 0 0 3169125 386569 16462613 16623792 4187 11879603 11283876 0 0 0 11883790 11283876 X 4578823 5339916 4578823 5339916 16462613 16623792 161855 599238 0 X false true X true false X 0 820000 820000 820000 820000 820000 4100000 0 0 0 820000 820000 820000 820000 820000 4100000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4100000 31501 33268 39611 38405 84168 226953 0 31501 33268 39611 38405 84168 226953 85061 -54115 30946 0 0 0 0 0 0 936562 799153 859611 858405 904168 4357899 0.9408 0.9525 0.05 0.04 X 1896617 1896617 14117390 5228525 8888865 498818 184743 314075 11099557 0 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. 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 Form 990, Part I, Line 1 LUTHERAN SERVICES FOR THE AGING, INC. (LSA) AND ITS AFFILIATED ORGANIZATIONS ARE MINISTRIES OF THE NORTH CAROLINA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE LSA MISSION STATEMENT IS, "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE." LSA OPERATES NURSING HOMES, RETIREMENT COMMUNITIES, ASSISTED LIVING RESIDENCES, AND ADULT DAY SERVICES IN ADDITION TO PROVIDING CARE MANAGEMENT, HOME CARE, AND INFORMATION AND REFERRAL SERVICES IN NORTH CAROLINA. LSA PROVIDES A MINISTRY OF CHRISTIAN CARE TO OLDER ADULTS AND ADULTS WITH DISABILITIES REGARDLESS OF FAITH, RACE, DISABILITY, OR ECONOMIC STATUS. LSA IS MADE UP OF COMPASSIONATE PEOPLE WITH LOVING SPIRITS AND GENEROUS HEARTS. RESIDENTS, STAFF, CLIENTS, PARTICIPANTS, FAMILIES, AND VOLUNTEERS ALL STRIVE TO BE OF SERVICE TO GOD AND THE COMMUNITY. MANY OF THE SENIORS SERVED BY LSA HAVE BEEN SERVICE ORIENTED AND PHILANTHROPICALLY INCLINED THROUGHOUT THEIR LIVES AND CONTINUE TO SEEK OPPORTUNITIES FOR COMMUNITY SERVICE. FOR THE YOUNG-ELDERS OF THE RETIREMENT COMMUNITIES THOSE OPPORTUNITIES ARE ABUNDANT. RESIDENTS THERE LOG IN HUNDREDS OF VOLUNTEER HOURS FOR LOCAL CHURCHES, HABITAT FOR HUMANITY, THE ALZHEIMER' S ASSOCIATION, THE STATE VETERANS HOSPITAL, FUND RAISING FOR CANCER RESEARCH, LITERACY COUNCILS, LOCAL HOSPITALS, FOOD PANTRIES, HOMELESS SHELTERS, THE UNITED WAY, AND MENTORING PROJECTS FOR LOCAL ELEMENTARY SCHOOLS. THEY HAVE PACKED BOXES FOR SAMARITAN'S PURSE, GATHERED COATS FOR KIDS AND COLLECTED CANNED GOODS FOR FOOD PANTRIES. THEY HAVE SEWN, KNITTED, CROCHETED, AND QUILTED COUNTLESS ITEMS FOR CAUSES THROUGHOUT THE STATE AND BEYOND. THE MORE FRAIL ELDERS OF THE LSA NURSING HOMES AND ADULT DAY SERVICES MAY BE LESS VISIBLE, BUT ARE EQUALLY COMMITTED TO COMMUNITY SERVICE. SUPPORTED BY STAFF AND VOLUNTEERS, THEY HAVE HELD BLOOD DRIVES, THEY HAVE HOSTED BREAKFASTS FOR FIRE, POLICE, AND EMERGENCY SERVICE PERSONNEL, COLLECTED SCHOOL SUPPLIES FOR KIDS, AND ADOPTED NEEDY FAMILIES AT CHRISTMAS. THEY, TOO, HAVE LOGGED IN HUNDREDS OF HOURS IN PRO JECTS FOR LOCAL SCHOOLS AND HOSPITALS, THE ARC, THE ALZHEIMER'S ASSOCIATION, MEALS-ON-WHEELS, THE HUMANE SOCIETY, THE AMERICAN RED CROSS, THE UNITED WAY, AND MORE. LSA ALSO SERVES ITS COMMUNITIES BY WORKING COLLABORATIVELY WITH COLLEGES AND UNIVERSITIES THROUGHOUT NORTH CAROLINA INCLUDING CATAWBA AND LIVINGSTONE COLLEGES; CATAWBA VALLEY, GASTON, ROWAN-CABARRUS, STANLY, CALDWELL AND FORSYTH COMMUNITY COLLEGES; APPALACHIAN STATE, WINSTON-SALEM STATE, LENOIR-RHYNE AND DUKE UNIVERSITIES; AND THE UNIVERSITY OF NORTH CAROLINA AND HOOD THEOLOGICAL SEMINARY. THESE COLLABORATIVE EFFORTS FOSTER GROWTH AND COOPERATION, AND ULTIMATELY IMPROVE THE QUALITY OF LIFE FOR THE INSTITUTIONS AND THE COMMUNITIES. LSA ALSO ENCOURAGES COMMUNITY MEMBERS TO SEEK VOLUNTEER, EDUCATIONAL, AND SPIRITUAL OPPORTUNITIES THROUGH ITS MINISTRIES. THE MINISTRIES OF LSA ARE ACTIVE, BUSY PLACES WHERE MULTIPLE GENERATIONS MEET IN A SPIRIT OF FUN, FELLOWSHIP AND COOPERATION. COMMUNITY EDUCATION OPPORTUNITIES ARE ALWAYS AVAILABLE ON TOPICS SUCH AS ADULT DAY CARE, ALZHEIMER' S DISEASE, MEDICAID, MEDICARE, HEALTHCARE DIRECTIVES AND MORE. Form 990, Part VI, Line 3 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 12c 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 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 18 FORM 990 ARE POSTED ON GUIDESTAR AND AVAILABLE UPON REQUEST AT THE LSA OFFICE LOCATED IN SALISBURY, NC. 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 19 Required documents available to the public THE ORGANIZATION ONLY MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. Form 990, Part XII, Line 2c THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990, PART VI - ADDITIONAL INFORMATION WHISTLEBLOWER POLICY LUTHERAN SERVICES FOR THE AGING, INC. & AFFILIATES ARE COMMITTED TO THEIR ROLE IN PREVENTING HEALTH CARE FRAUD AND ABUSE AND COMPLYING WITH APPLICABLE STATE AND FEDERAL LAWS RELATED TO HEALTH CARE FRAUD AND ABUSE. THE CIVIL FALSE CLAIMS ACT PROVIDES FOR PROTECTION FOR EMPLOYEES FROM RETALIATION. ANY EMPLOYEE WHO IS DISCHARGED, DEMOTED, SUSPENDED, THREATENED, HARASSED, OR DISCRIMINATED AGAINST IN TERMS AND CONDITIONS OF EMPLOYMENT BECAUSE OF LAWFUL ACTS CONDUCTED IN FURTHERANCE OF AN ACTION UNDER THE FCA MAY BRING AN ACTION IN FEDERAL DISTRICT COURT SEEKING REINSTATEMENT, TWO TIMES THE AMOUNT OF BACK PAY PLUS INTEREST, AND OTHER ENUMERATED COSTS, DAMAGES, AND FEES. DOCUMENTATION RETENTION AND DESTRUCTION POLICY EACH ENTITY WITHIN THE LUTHERAN SERVICES FOR THE AGING, INC. & AFFILIATES GROUP WILL ENSURE THAT RECORDS ARE RETAINED FOR THE REQUIRED TIME PERIODS ESTABLISHED BY STATE LAWS, FEDERAL REGULATIONS, AND PAYOR REQUIREMENTS TO MEET THE NEEDS OF LEGITIMATE USERS. AT THE END OF THE RETENTION PERIOD, EACH ENTITY WILL ENSURE THAT DESTRUCTION OF RECORDS IS PERFORMED ACCORDING TO SPECIFIC PROCEDURE AND AUTHORIZATION WITH APPROPRIATE SUPERVISION OF DESTRUCTION. THE PROPER METHOD OF DESTRUCTION FOR ANY PAPER RECORD IS BY SHREDDING OR INCINERATION ONLY. PRIOR TO THE DESTRUCTION OF ANY FACILITY RECORDS, WHETHER ORIGINAL OR COMPUTER MEDIA, A CHECK WILL BE MADE TO ENSURE THE RETENTION PERIOD HAS EXPIRED AS DEFINED BY STATE LAWS AND FACILITY POLICIES. ANY RECORDS IN OPEN INVESTIGATION, AUDIT, OR LITIGATION WILL NOT BE DESTROYED. FOR FACILITIES USING ELECTRONIC MEDICAL RECORDS, RECORDS WILL BE STORED IN THE SYSTEM INDEFINITELY AND THE DESTRUCTION PROCESS WILL NOT APPLY. FORM 990, PART VII - ADDITIONAL INFORMATION PART VII, SECTION A - COLUMN (B) HOURS FOR RELATED ORGANIZATIONS BOARD MEMBERS AND OFFICERS DEVOTE TIME TO ALL ENTITIES WITHIN THE CONTROL GROUP. 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 LUTHERAN FAMILY SERVICES IN THE CAROLINAS PO BOX 2369 Salisbury NC 28145 561286323 Comm SVC NC 501(c)(3) 10 NC & SC SYNOD OF ECLA 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 false LUTHERAN HOME ALBEMARLE PROPERTY INC - PO BOX 947 Salisbury NC 28145 201457273 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 AT TRINITY OAKS PROPERTY INC PO BOX 947 Salisbury NC 28145 201457796 Leasing 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 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 - LUTHERIDGE 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 false WHITTECAR HOME INC PO BOX 2369 Salisbury NC 28145 581940152 Group Home NC 501(c)(3) 7 LFS INC false 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 false false false true false false false false false true false false false false true true true false false