2025-02-18T17:35:48+00:00 2024-09-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-10-01 570342978 Lutheran Homes of South Carolina Foundation LUTH 8037495122 300 MINISTRY DRIVE IRMO SC 29063 TINA D WHITE SEC/TREASURER AND CFO 2025-02-19 true Amy Bibby P00445891 8282542254 2025-02-19 2023 2025-03-06 01:10:19Z TINA D WHITE 300 MINISTRY DRIVE IRMO SC 29063 2567087 false X WWW.LUTHERANHOMESSCFOUNDATION.ORG X 1892 SC To support the ministry of Lutheran Homes of South Carolina, Inc. 6 6 0 40 0 0 621669 774509 0 0 3402190 1769909 3042 4123 4026901 2548541 2010622 1909748 0 0 483314 552346 0 0 187434 77265 95346 2571201 2557440 1455700 -8899 48931503 54011845 111433 224724 48820070 53787121 X TO SUPPORT THE MINISTRY OF LUTHERAN HOMES OF SOUTH CAROLINA BY ENABLING DONORS, WHO CARE ABOUT OLDER ADULTS AND HOSPICE PATIENTS, TO ACHIEVE THEIR PHILANTHROPIC GOALS AND BY BEING A FAITHFUL STEWARD OF THEIR GIFTS. false false 906669 906669 CAPITAL PURCHASE FUNDING THE FOUNDATION FUNDS CAPITAL PURCHASES FOR THE FIVE LUTHERAN HOMES OF SC, INC. COMMUNITIES, BEWELL HOME SERVICES AND LUTHERAN HOSPICE TO ENHANCE AND EXPAND THE SERVICES PROVIDED TO RESIDENTS, CLIENTS, AND HOSPICE PATIENTS. 621278 621278 RESIDENT GRANT PROGRAM THE FOUNDATION'S RESIDENT GRANT PROGRAM SUBSIDIZED THE CARE OF 31 OLDER RESIDENTS, HOSPICE Patients AND BEWELL CLIENTS SERVED BY LUTHERAN HOMES OF SC, INC. WHO DID NOT HAVE THE RESOURCES TO PAY THE FULL COST OF THEIR CARE. 304689 304689 CONTRIBUTIONS THE FOUNDATION RECEIVES ALL CONTRIBUTIONS FOR THE VARIOUS MINISTRIES OF LUTHERAN HOMES OF SC, INC. AND IMMEDIATELY TRANSFERS UP TO $5,000 OF EACH UNRESTRICTED CONTRIBUTION TO THE DESIGNATED MINISTRY TO ENHANCE THE SERVICES AND QUALITY OF CARE PROVIDED TO RESIDENT OR HOSPICE PATIENTS. 361893 77112 8500 Additional costs related to program support and salaries 361893 77112 8500 2194529 true true false false false false false false true true false true true true true false true false false false false false false true false false true false true false false false false false false false false false false false false false true true false false false true 7 0 true 0 false false false false false true true false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false SC X X TINA WHITE 8037495122 300 MINISTRY DRIVE IRMO SC 29063 John Balling Secretary 1.0 X 0 0 0 John Thomason Board member 1.0 X 0 0 0 Judith Wooly Board Member 1.0 X 0 0 0 Michael W Boliek Board Member 1.0 X 0 0 0 Susan Boland Chair 1.0 X 0 0 0 Tim Rogers Board Member 1.0 X 0 0 0 CHARLES COLEMAN CFO - LHSC 1.0 39.0 X 0 171845 22331 Ernest Beck President and CEO 40.0 X 201941 0 17307 Frank Shepke CEO -LHSC 1.0 39.0 X 0 555583 56843 Tina DeeDee White Sec/Treas and CFO 30.0 X 113470 0 9050 Parke Horton FORMER CFO -LHSC 1.0 39.0 X 0 233845 23479 315411 961273 129010 1 true true false 0 14937 759572 3350 774509 0 0 0 0 0 1365041 1365041 7500 7500 0 7500 7500 404868 404868 0 404868 404868 14169 14937 18546 -4377 -4377 other revenue 900099 1000 1000 0 0 0 0 1000 2548541 8500 0 1765532 1909748 1909748 315410 166552 97123 51735 174793 73527 30335 70931 62143 26858 19735 15550 0 0 0 0 6175 4819 1356 17104 8552 8552 102 102 13319 6660 6659 6267 3134 3133 5509 5509 Donor Cultivation 29518 29518 Miscellaneous Expense 11184 11184 Bank Charges 6168 6168 0 0 0 0 2557440 2194529 175477 187434 1309808 1385734 0 0 7706 6917 74021 50501 17222 23520 0 38375954 44293792 9220813 8301882 48931503 54011845 44499 25463 0 66934 199261 111433 224724 X 23574171 27428056 25245899 26359065 48820070 53787121 48931503 54011845 X -8899 4768177 -201317 409090 X X false true X true false X X 1 LUTHERAN HOMES OF SC 570327887 9 true 1909748 0 1 1909748 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36132563 147278 6267919 845360 41702400 37393545 12763 3665307 4939052 36132563 50709000 292251 -7085433 6522273 37393545 43092125 718270 8427542 1528937 50709000 43031439 18966 3132225 3090505 43092125 0.4449 0.5033 0.0518 false false 74021 50501 23520 23520 OTHER INVESTMENTS 44293792 F 44293792 Insurance Policy 2023 Due from affiliate 8299859 8301882 Due to Affiliate 199261 199261 X 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, 2024. GOLF TOURNAMENT 17723 11302 6421 491 6460 2273 1150 SIP, SAVOR AND SUPPORT 11383 3635 7748 6285 1887 0 29106 14937 14169 491 6460 8558 3037 18546 -4377 true LUTHERAN HOMES OF SOUTH CAROLINA INC 300 MINISTRY DRIVE IRMO SC 29063 570327887 509(A)(2) 1909748 Operational grants/CAPITAL contributions/Subsidized Care 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. GRANTS TO LUTHERAN HOMES OF SOUTH CAROLINA, INC ARE MADE UPON RECEIPT OF DOCUMENTATION OF EXPENDITURES THAT HAVE BEEN MADE. X X X false true false false false false false false false Parke Horton FORMER CFO -LHSC 0 196930 0 28064 0 8851 0 18512 0 4967 0 257324 0 0 Frank Shepke CEO -LHSC 0 493505 0 58434 0 3644 0 36768 0 20075 0 612426 0 0 CHARLES COLEMAN CFO - LHSC 0 148805 0 23040 0 0 0 12374 0 9957 0 194176 0 0 Ernest Beck President and CEO 163261 0 22994 0 15686 0 17307 0 0 0 219248 0 11887 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Tina White, Ernest Beck, Parke B Horton, Charles Coleman, and Frank Shepke participate in a supplemental non-qualified retirement plan. During the 2023 year, the following individuals accrued amounts under the terms of the 457(f) Plan: Frank Shepke - 19,478 Parke Horton - 7,062 Charles Coleman - $3,323 Ernest Beck - 6,132 Tina White - 3,433 Form 990, Part III, Line 4d Description of other program services (Expenses $ 361,893 including grants of $ 77,112)(Revenue $ 8,500) Additional costs related to program support and salaries 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 ANNUALLY, A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH BOARD MEMBER AND OFFICER TO AFFIRM THERE ARE NO CONFLICTS OF INTEREST OR TO DISCLOSE ANY CONFLICTS OF INTEREST. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE COMPENSATION COMMITTIEE OF THE BOARD EVALUATES THE PERFORMANCE OF THE CEO, REVIEWS EXTERNAL COMPENSATION REPORTS AND DETERMINES THE SALARY OF THE CEO. THE CEO EVALUATES THE PERFORMANCE OF THE CFO, REVIEWS THE EXTERNAL COMPENSATION REPORT AND DETERMINES THE SALARY OF THE CFO. AS PART OF THIS PROCESS THE ORGANIZATION PERFORMED A COMPENSATION STUDY TO ASSIST. THE LAST STUDY CONDUCTED DURING FISCAL YEAR 2024. Form 990, Part VI, Line 18 How forms are made available to the public THE FORM 990 IS MADE AVAILABLE ON WEBSITES SUCH AS CADNDID.ORG AND TO THE PUBLIC UPON REQUEST. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances change in beneficial interest - 409090; 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 INC 300 MINISTRY DRIVE IRMO SC 29063 570327887 RESIDENTIAL, HEALTHCARE, HOSPICE SC 501(c)(3) 10 NA false false true false true false false false false false false false true false true true true true false false