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Nonprofit · EIN 57-0342978

LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC

Tax-exempt · IRMO, SC 29063

Financials

$4M$2.6M2022$2.5M$2.6M2023$3.2M$2.6M2024
Revenue Expenses · by fiscal year end
Financials of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$3,166,572$2,566,968$599,604$57,818,598$452,644$57,365,954
September 30, 2024990$2,548,541$2,557,440-$8,899$54,011,845$224,724$53,787,121
September 30, 2023990$4,026,901$2,571,201$1,455,700$48,931,503$111,433$48,820,070
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$1,246,087
Program service revenue
$0
Investment income
$1,914,692
Net rental income
$7,500
Net gain from sales of assets
$386,662
Net income from fundraising events
-$4,047
Other revenue
$5,793

Expenses

Grants and similar amounts paid
$1,906,568
Compensation of officers, directors and key employees
$351,845
Other salaries and wages
$149,586
Salaries, compensation and benefits (total)
$563,574
Professional fundraising fees
$0
Occupancy
$97
Travel
$17,172
Depreciation
$5,683
Program services (functional)
$2,203,503
Management and general (functional)
$175,459
Fundraising (functional)
$188,006

Balance sheet and other

Total assets, start of year
$54,011,845
Total assets, end of year
$57,818,598
Total liabilities, end of year
$452,644
Net assets, end of year
$57,365,954
Land, buildings and equipment
$17,817
Net assets without donor restrictions
$30,252,180
Net assets with donor restrictions
$27,113,774
Gross receipts
$3,188,180
Employees
0
Volunteers
40
Year formed
1892
State of legal domicile
SC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended September 30, 2025, highest compensation first.

NameTitleHours / weekCompensationFrom related orgsOther / benefits
Frank ShepkeCEO - LHSC
Officer
1$0$652,488$51,832
Chad ColemanCFO - LHSC
Officer
1$0$218,820$35,786
Ernest BeckPresident and CEO
Officer
40$226,511$0$23,814
Tina DeeDee WhiteCFO and Sec/Treasurer
Officer
30$125,334$0$12,415
John BallingVice Chair
Trustee or director, Officer
1$0$0$0
Susan BolandChair
Trustee or director, Officer
1$0$0$0
Beth TrumpBoard Member
Trustee or director
1$0$0$0
John ThomasonBoard Member
Trustee or director
1$0$0$0
Judith WoollyBoard Member
Trustee or director
1$0$0$0
Michael BoliekBoard Member
Trustee or director
1$0$0$0
Tim RogersBoard Member
Trustee or director
1$0$0$0
990 for the year ended September 30, 2024: 11 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
Frank ShepkeCEO -LHSC
Officer
1$0$555,583$56,843
Parke HortonFORMER CFO -LHSC
Former
1$0$233,845$23,479
Ernest BeckPresident and CEO
Officer
40$201,941$0$17,307
CHARLES COLEMANCFO - LHSC
Officer
1$0$171,845$22,331
Tina DeeDee WhiteSec/Treas and CFO
Officer
30$113,470$0$9,050
John BallingSecretary
Trustee or director
1$0$0$0
John ThomasonBoard member
Trustee or director
1$0$0$0
Judith WoolyBoard Member
Trustee or director
1$0$0$0
Michael W BoliekBoard Member
Trustee or director
1$0$0$0
Susan BolandChair
Trustee or director
1$0$0$0
Tim RogersBoard Member
Trustee or director
1$0$0$0
990 for the year ended September 30, 2023: 14 people
NameTitleHours / weekCompensationFrom related orgsOther / benefits
FRANK SHEPKECEO -LHSC
Officer
1$0$582,550$51,312
PARKE HORTONCFO - LHSC (THROUGH 06/30/23)
Officer
1$0$378,815$36,195
ERNEST BECKPRESIDENT AND CEO
Officer
40$177,580$0$15,337
CHARLES COLEMANCFO - LHSC (BEG. 07/01/23)
Officer
1$0$124,052$16,667
TINA DEEDEE WHITESEC/TREAS AND CFO
Officer
30$100,582$0$8,679
JOHN BALLINGBOARD MEMBER
Trustee or director
1$0$0$0
SUSAN BOLANDCHAIR
Trustee or director
1$0$0$0
MICHAEL W BOLIEKBOARD MEMBER
Trustee or director
1$0$0$0
REV DR RICHARD R CAMPBELL SRSECRETARY
Trustee or director
1$0$0$0
CF CARTER IVBOARD MEMBER
Trustee or director
1$0$0$0
CAROLYN DONGESVICE CHAIR
Trustee or director
1$0$0$0
TIM ROGERSBOARD MEMBER
Trustee or director
1$0$0$0
JOHN THOMASONBOARD MEMBER
Trustee or director
1$0$0$0
JUDITH WOOLYBOARD MEMBER
Trustee or director
1$0$0$0

Address and contacts

Address (IRS master file)
300 MINISTRY DR, IRMO, SC 29063-2366
Principal officer (990 for 2024)
TINA D WHITE, 300 MINISTRY DRIVE, IRMO, SC 29063
Signed the 990
TINA D WHITE, SEC/TREASURER AND CFO
Phone
(803) 749-5122
Return prepared by
Forvis Mazars LLP

Mission

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.

990 for the year ended September 30, 2025

Program accomplishments

  • 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.
    Expenses $910,821 · grants $910,821
  • RESIDENT GRANT PROGRAM THE FOUNDATION'S RESIDENT GRANT PROGRAM SUBSIDIZED THE CARE OF 28 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.
    Expenses $499,187 · grants $499,187
  • 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.
    Expenses $345,893 · grants $345,893
  • Additional costs related to program support and salaries
    Expenses $447,602 · grants $150,667 · revenue $2,340

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
57-0342978
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1942
Accounting year ends
September
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P110)
Assets (IRS master file)
$57,818,598
Income (IRS master file)
$3,188,180

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$3,166,572$2,566,968$57,818,598XML
990September 2024$2,548,541$2,557,440$54,011,845XML
990September 2023$4,026,901$2,571,201$48,931,503XML
990September 2022$5,922,264$2,637,060$47,033,372IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0342978).

Questions about LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC

What is the EIN of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC?
The employer identification number (EIN) of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC is 57-0342978.
Is LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1942.
Are donations to LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC?
The 990 for the year ended September 30, 2025 names TINA D WHITE.
Who are the officers and directors of LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC?
The 990 for the year ended September 30, 2025 lists 11 people; 2 received compensation from the organization.
How much revenue does LUTHERAN HOMES OF SOUTH CAROLINA FOUNDATION INC have?
On its 990 for the year ended September 30, 2025 it reported revenue of $3,166,572, expenses of $2,566,968 and total assets of $57,818,598 at year end.

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