2026-02-17T15:21:15+00:00 2025-09-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-10-01 570327887 LUTHERAN HOMES OF SOUTH CAROLINA INC LUTH 8037495110 300 MINISTRY DRIVE IRMO SC 29063 FRANK SHEPKE CEO 8037495110 2026-02-17 true true Amy Bibby P00445891 8282542254 2026-02-17 2024 2025-03-06 01:10:19Z FRANK SHEPKE 300 MINISTRY DRIVE IRMO SC 29063 94632368 false X WWW.LUTHERANHOMESSC.ORG X 1924 SC PROMOTE THE WELL-BEING OF OLDER ADULTS BY PROVIDING RESIDENTIAL, HEALTH CARE AND HOSPICE SERVICES. 9 9 1681 387 0 1912481 1906568 85799394 91856878 522150 288051 577096 580871 88811121 94632368 0 0 0 0 47092995 49257732 0 0 0 41547140 43735460 88640135 92993192 170986 1639176 122629771 124462623 149640114 149644256 -27010343 -25181633 LUTHERAN HOMES OF South Carolina, Inc. operates as a mission partner OF THE SC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA to promote THE WELL-BEING OF OLDER ADULTS BY PROVIDING RESIDENTIAL, HEALTH CARE, AND HOSPICE SERVICES. false false 70145518 0 78576612 CONTINUING CARE RETIREMENT COMMUNITY LUTHERAN HOMES OF SOUTH CAROLINA PROVIDED HOUSING, HEALTHCARE, AND SUPPORTIVE SERVICES TO OLDER ADULTS THROUGH ITS FIVE CONTINUING CARE RETIREMENT COMMUNITIES: FRANKE AT SEASIDE, THE HERITAGE AT LOWMAN, RICE ESTATE, ROSECREST, AND TRINITY ON LAURENS. ACCOMMODATIONS INCLUDED 451 INDEPENDENT LIVING HOMES AND APARTMENTS, 189 ASSISTED LIVING UNITS, 57 ASSISTED LIVING MEMORY SUPPORT UNITS, AND 336 SKILLED NURSING BEDS. THE COMMUNITIES OFFER RESIDENTIAL LIVING, HEALTHCARE, WELLNESS PROGRAMMING, AND SUPPORTIVE SERVICES DESIGNED TO PROMOTE INDEPENDENCE, DIGNITY, AND QUALITY OF LIFE. OUTPATIENT THERAPY SERVICES WERE ALSO AVAILABLE TO RESIDENTS AND MEMBERS OF THE BROADER COMMUNITY. 10030894 0 10908659 HOSPICE SERVICES LUTHERAN HOMES OF SOUTH CAROLINA, DOING BUSINESS AS LUTHERAN HOSPICE, PROVIDED COMPASSIONATE END-OF-LIFE CARE AND SUPPORTIVE SERVICES TO 632 TERMINALLY ILL PATIENTS AMD 1,896 FAMILY CAREGIVERS. SERVICES EMPHASIZED COMFORT, SYMPTOM MANAGEMENT, EMOTIONAL AND SPIRITUAL SUPPORT, AND ASSISTANCE FOR FAMILIES NAVIGATING SERIOUS ILLNESS. CARE WAS DELIVERED IN PRIVATE HOMES, RETIREMENT COMMUNITIES, AND HEALTHCARE SETTINGS TO HELP INDIVIDUALS REMAIN IN FAMILIAR ENVIRONMENTS WHENEVER POSSIBLE. 2688238 0 2950603 HOME SERVICES and community based services LUTHERAN HOMES OF SOUTH CAROLINA, DOING BUSINESS AS BEWELL HOME SERVICES, PROVIDED 72,875 HOURS OF LICENSED NONMEDICAL IN-HOME CARE TO 133 FAMILIES, HELPING OLDER ADULTS MAINTAIN INDEPENDENCE AND REMAIN AT HOME. SERVICES INCLUDED PERSONAL ASSISTANCE, COMPANIONSHIP, AND DAILY LIVING SUPPORT THAT CAN REDUCE CAREGIVER BURDEN AND DELAY OR PREVENT UNNECESSARY INSTITUTIONAL CARE. THE BEWELL@HOME CONTINUING CARE AT HOME PROGRAM PROVIDED WELLNESS COORDINATION, CARE PLANNING, AND SUPPORTIVE SERVICES TO 141 ENROLLED MEMBERS, HELPING PARTICIPANTS PROACTIVELY PLAN FOR FUTURE HEALTHCARE NEEDS WHILE MAINTAINING INDEPENDENCE AND COMMUNITY CONNECTION. 82864650 true true false false false false false false false false true true false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 209 0 true 1681 true false false false false false false false false false false false false X 9 9 false false false false false true false true true false true true true true true true true true true true false false SC X Charles Coleman CFO 8037495110 300 MINISTRY DRIVE IRMO SC 29063 Allison Jakubecy Board Member 1.0 X 0 0 0 Jack Balling Board Member 1.0 X 0 0 0 John Thomason Board Member 1.0 X 0 0 0 Mike Boliek Board Member 1.0 X 0 0 0 Pearl Mitchell Board Member 1.0 X 0 0 0 Rev Ginny Aebischer Board Member 1.0 X 0 0 0 Richard Moose Board Member 1.0 X 0 0 0 Susan Boland Board Member 1.0 X 0 0 0 Terence Dolch Board Member 1.0 X 0 0 0 Tim Rogers Board Member 1.0 X 0 0 0 Charles Coleman CFO 39.0 1.0 X 218820 0 35786 Frank Shepke CEO 39.0 1.0 X 652488 0 51532 Bryan Gates VP of Human Resources 40.0 X 207121 0 22689 Daniel Amodio Executive Director 40.0 X 171999 0 7057 Denise Dickinsen VP of Planned Growth 40.0 X 182607 0 15124 Melissa Yetter Executive Director 40.0 X 231103 0 20903 Sandra Stoll Executive Director 40.0 X 176194 0 14379 1840332 0 167470 23 true true false SPECTRUM PARENT INC & SUBSIDIARIES PO BOX 69268 Baltimore MD 212649268 Therapy Contractor 2823669 BES CLEANING INC 3923 LADSON ROAD Ladson SC 29456 Cleaning services 515031 Great Southern Homes 917 Chapin Road Chapin SC 29036 Construction 371988 RUPPERT LANDSCAPE LLC 145 PRESIDENT STREET Charleston SC 29403 Landscaping 323120 CHRISTOPHER PITTS - DBA PIEDMONT CUTTERS LLC PO BOX 84175 Lexington SC 29073 Engineering Services - Gardening 245305 12 1906568 1906568 Patient and Resident Services 900099 88548726 88548726 Entrance Fee Amortization 900099 3308152 3308152 0 0 0 0 91856878 282551 282551 0 0 5500 0 5500 5500 5500 Other revenue 900099 578996 578996 equity in earnings of subsidiary 900099 1875 1875 0 0 0 0 580871 94632368 92435874 0 289926 X 871308 871308 40767428 35039585 5727843 634731 365220 269511 3912310 3903266 9044 3071955 2785160 286795 56103 56103 395905 395905 9427733 9351813 75920 0 1100401 933011 167390 4107684 2607966 1499718 1098866 849354 249512 4134172 4134172 396221 332098 64123 19084 4649 14435 3148441 2910871 237570 7920326 7866627 53699 2430467 2348436 82031 Food Supplies 4361451 4361451 Program Supplies 4213476 4213476 Bad Debt Expense 771370 771370 Dues and Subscriptions 153760 86125 67635 0 0 0 0 92993192 82864650 10128542 0 5145554 6092599 5157852 5844449 0 0 0 0 279306 229202 885494 1089094 243480289 136727383 111592261 106752906 6392365 9347245 0 -6823061 -4892872 122629771 124462623 8255735 7730126 75313958 79595149 49326870 45717481 0 0 16220017 16074436 523534 527064 149640114 149644256 X -27010343 -25181633 -27010343 -25181633 122629771 124462623 X 1639176 12720 176814 X X false true true true true X 1908685 2076262 2006179 1912481 1906568 9810175 70580986 73548666 77431420 84654951 87918216 394134239 0 0 0 72489671 75624928 79437599 86567432 89824784 403944414 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 403944414 94211 219248 256391 199420 282551 1051821 0 94211 219248 256391 199420 282551 1051821 0 366870 2455858 493083 577096 580871 4473778 72950752 78300034 80187073 87343948 90688206 409470013 0.98651 0.98742 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 366870.0, COLUMN B - 2455858.0, COLUMN C - 493083.0, COLUMN D - 577096.0, COLUMN E - 580871.0, COLUMN F - 4473778.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4610886 4610886 185313661 106072404 79241257 287875 164778 123097 27864110 15949246 11914864 25403757 14540955 10862802 106752906 Closely-held equity interests Financial derivatives Investments 9347245 C 9347245 Federal Income Taxes Funds Held for Residents 121224 Asset Retirement Obligation 331487 Third Party Payables 73066 Other Deferred Revenue 1287 527064 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Lutheran Homes of South Carolina, Inc. and Lutheran Homes of South Carolina Foundation, Inc. as described in Section 501(c)(3) of the Internal Revenue Code are exempt from federal and state income taxes on related income pursuant to Section 501(a) of the Code, and are not classified as a private foundation. Lutheran Services, Inc., a taxable corporation, utilizes the liability method of accounting for income taxes in accordance with standards on accounting for income taxes. The Organization has determined that it does not have any material unrecognized tax benefits or obligations as of September 30, 2025. X X false true false false false true false false false Frank Shepke CEO 568201 0 78156 0 6131 0 41159 0 10373 0 704020 0 39869 0 Charles Coleman CFO 195719 0 28891 0 -5790 0 21481 0 14305 0 254606 0 0 0 Melissa Yetter Executive Director 218112 0 13020 0 -29 0 10012 0 10891 0 252006 0 0 0 Bryan Gates VP of Human Resources 185955 0 19251 0 1915 0 12600 0 10089 0 229810 0 0 0 Sandra Stoll Executive Director 163823 0 19097 0 -6726 0 3658 0 10721 0 190573 0 0 0 Denise Dickinsen VP of Planned Growth 166473 0 9417 0 6717 0 10815 0 4309 0 197731 0 0 0 Daniel Amodio Executive Director 152741 0 19321 0 -63 0 2948 0 4109 0 179056 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Frank Shepke and Charles Coleman participate in a supplemental non-qualified retirement plan. During the 2024 year, the following individuals accrued amounts under the terms of the 457(f) Plan: Frank Shepke - $21,643 Charles Coleman - $8,001 During 2024 Frank Shepke received a distribution from the 457(f) Plan in the amount of $39,869 which was included in his wages. Schedule J, Part I, Line 6a Compensation contingent on net earnings of the organization THE ORGANIZATION HAS A BOARD APPROVED INCENTIVE PROGRAM. THE INCENTIVE AMOUNTS ARE BASED ON ACHIEVING VARIOUS QUALITY AND FINANCIAL MEASUREMENTS. THE FINANCIAL MEASUREMENTS INCLUDE ACHIEVING THE BUDGET, DEBT COVERAGE RATIO, AND NET OPERATING MARGIN RATIO. A LUTHERAN HOMES OF SOUTH CAROLINA INC 570960018 837033KM0 2013-05-01 36306637 REFINANCE PORTION OF 1998 SERIES AND CONSTRUCTION SNF - 2013 Series false false false B LUTHERAN HOMES OF SOUTH CAROLINA INC 570960018 837033KT5 2017-11-21 13379863 Health Care Revenue Refunding Bonds Series 2017B false false false C South Carolina Jobs-economic Development Authority 570960018 2022-05-18 27500000 Health Care Facilities Rev Refunding & Rev Bonds (The Lutheran Homes of SC) false false false A 6695000 35590714 2706254 1340279 21922669 726133 12317556 2014 true false true true B 13379863 78231 13301632 2017 true false true true C 1885816 27500000 450315 15185223 11416682 447780 true false false false A false false false false false false 0.0 0.0 0.0 false false 0 false false B false false false false false false 0.0 0.0 0.0 false false 0 false false C false false false false false false 0.0 0.0 0.0 false false 0 false false A false false false false false false 0 false false true WELLS FARGO 0.15 true false false B false false false false false false 0 false false false 0 false false true C false false false false false true FIRST HORIZON BANK 12.0 false false false 0 false false true A true B true C true Form 990, Part VI, Line 15 FOR THE CEO, COMPENSATION IS BASED ON A REVIEW OF SURVEY INFORMATION AND STUDIES ANNUALLY. THE EXECUTIVE COMMITTEE REVIEWS THIS INFORMATION AND RECOMMENDS THE SALARY OF THE CEO TO THE FULL BOARD FOR APPROVAL. FOR OTHER OFFICERS AND KEY EMPLOYEES, THE CEO DETERMINES THEIR COMPENSATION BASED ON SALARY SURVEY INFORMATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Corporate's Board of Trustees is comprised of a minimum of seven and maximum of twelve members, of which, two members are ratified by the Evangelical Lutheran Church in America (ELCA) South Carolina Synod Council annually, the board members will be Lutheran or of Christian faiths that are in communion with ELCA and the Bishop or designee of the South Carolina Synod serves as a voting member. Form 990, Part VI, Line 11b Review of form 990 by governing body A draft of the 990 is reviewed by the board prior to submission. Form 990, Part VI, Line 12c Conflict of interest policy ALL OFFICERS, KEY EMPLOYEES, AND TRUSTEES COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. TRUSTEES DO NOT VOTE IN MATTERS WHERE CONFLICT EXISTS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST. Form 990, Part IX, Line 11g Other Fees Other Purchased Services - Total Expense: 3142795, Program Service Expense: 3066875, Management and General Expenses: 75920, Fundraising Expenses: ; Ancillary Services - Total Expense: 2477288, Program Service Expense: 2477288, Management and General Expenses: , Fundraising Expenses: ; Physical Therapy - Total Expense: 1932774, Program Service Expense: 1932774, Management and General Expenses: , Fundraising Expenses: ; Speech Therapy - Total Expense: 307599, Program Service Expense: 307599, Management and General Expenses: , Fundraising Expenses: ; Occupational Therapy - Total Expense: 1567277, Program Service Expense: 1567277, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF INTEREST RATE SWAP - 176814; Total - 176814; Form 990, Part XII, Line 2c Change of oversight process or selection process This process has not changed from the prior year. LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC 300 MINISTRY DRIVE IRMO SC 29063 570342978 SUPPORT LHSC SC 501(c)(3) Type I Lutheran Homes of South Carolina true LUTHERAN SERVICES INC 300 MINISTRY DRIVE IRMO SC 29063 570927309 RENTAL MANAGEMENT SC LHSC C Corporation 20180 315325 1 true true false true false false false false false false false false false false false false false true false false Lutheran Homes of South Carolina Foundation Inc C 345893 Contribution Transfer Lutheran Homes of South Carolina Foundation Inc Q 910821 Capital Purchases Lutheran Homes of South Carolina Foundation Inc Q 499187 resident Grants Lutheran Homes of South Carolina Foundation Inc Q 150667 DEBT REDUCTION PLAN