2025-08-12T09:29:44-04:00 2024-12-31 203934956 WHISMAN GIORDANO & ASSOCIATES LLC 111 CONTINENTAL DR STE 210 NEWARK DE 197134330 990 2024-01-01 510102403 LUTHERAN COMMUNITY SERVICES INC LUTH 3026548886 2809 BAYNARD BLVD WILMINGTON DE 19802 ROB GURNEE EXECUTIVE DIRECTOR 3026548886 2025-06-17 false JOSEPH V GIORDANO CPA P01249336 3022660202 2025-08-11 2024 2025-03-06 01:10:19Z ROB GURNEE 2809 BAYNARD BLVD WILMINGTON DE 19802 3046882 false X WWW.LCSDE.ORG X 1959 DE MISSION: LUTHERAN COMMUNITY SERVICES, INC. HELPS INDIVIDUALS AND FAMILIES ADDRESS FOOD, HOUSING, THEIR HEALTH AND OTHER ESSENTIAL NEEDS WITH DIGNITY AND RESPECT. VISION: PEOPLE MOVING FROM EMERGENCY TO EMPOWERMENT. 10 10 12 300 0 2095136 2855968 0 36429 57016 92654 97410 2224219 3010394 0 0 578581 688405 0 132634 1139066 1247585 1717647 1935990 506572 1074404 3253096 4466990 263921 401654 2989175 4065336 X MISSION: LUTHERAN COMMUNITY SERVICES, INC. HELPS INDIVIDUALS AND FAMILIES ADDRESS FOOD, HOUSING, THEIR HEALTH AND OTHER ESSENTIAL NEEDS WITH DIGNITY AND RESPECT. VISION: PEOPLE MOVING FROM EMERGENCY TO EMPOWERMENT. false false 450754 EMERGENCY FOOD DISTRIBUTIONS, MEDICALLY TAILORED GROCERIES AND FOOD IS MEDICINE PROGRAMMING, PRODUCE DISTRIBUTIONS AND NUTRITION EDUCATION. 357158 HOMELESS PREVENTION IN THE FORM OF SECURITY DEPOSITS, RENT, MORTGAGE OR UTILITY PAYMENTS ALONG WITH FINANCIAL LITERACY TRAINING 303260 SMOKING CESSATION ASSISTANCE 636065 PROVIDING AN INNOVATIVE SOLUTION FOR REDUCING THE HEALTH DISPARITIES EXPERIENCED BY VULNERABLE COMMUNITIES. THE PROGRAM COMBINES MOBILE FOOD WITH MULTIDISCIPLINARY CARE (PRIMARY CARE, BEHAVIORAL HEALTH, AND NUTRITIONAL COUNSELING)TO PROVIDE FOOD AND SUPPORT NECESSARY FOR HIGH RISK COMMUNITY MEMBERS TO CONTROL THEIR CHRONIC CONDIITIONS. 636065 1747237 true true false false false false false false false true true false false false false true true true false false false false false false true false false false false false false false false false false false false false true false false false false true false false false true 9 0 12 true false false false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false X X ROB GURNEE 3026548886 2809 BAYNARD BOULEVARD WILMINGTON DE 19802 JOHN AUGER PRESIDENT 1.00 X X 0 0 0 BILL BRIZENDINE VICE PRESIDE 1.00 X X 0 0 0 MICHELLE PERDEW TREASURER 1.00 X X 0 0 0 ANNE PILSON SECRETARY 1.00 X X 0 0 0 KATHERINE FRY BOARD TRUSTE 1.00 X 0 0 0 SARA GILLESPIE BOARD TRUSTE 1.00 X 0 0 0 GREG LANDREY BOARD TRUSTE 1.00 X 0 0 0 SHIRLEY SAUNDERS BOARD TRUSTE 1.00 X 0 0 0 BRANDON SHIELDS BOARD TRUSTE 1.00 X 0 0 0 DAVID WARNER BOARD TRUSTE 1.00 X 0 0 0 ROB GURNEE EXECUTIVE DI 40.00 X 104042 0 1509 104042 1509 1 false false false 2090 920422 1933456 40811 2855968 57016 57016 130308 36488 93820 MISCELLANEOUS 3590 3590 3590 3010394 3590 57016 104042 83234 6242 14566 453339 366075 25853 61411 86988 70122 5009 11857 44036 35498 2536 6002 8721 7030 502 1189 9393 7572 541 1280 26506 21025 1682 3799 8825 7114 508 1203 64659 52133 3729 8797 22916 18473 1320 3123 FOOD DISTRIBUTION 415987 415987 FOOD IN-KIND 288430 288430 HOUSING ASSISTANCE 141638 141638 CLIENT ASSISTANCE/VOUCHER 109619 109619 150891 123287 8197 19407 1935990 1747237 56119 132634 128591 190231 1256123 1670084 89817 102346 43495 38698 770 770 3026877 678203 1669809 2348674 24278 27106 40213 89081 3253096 4466990 9933 174920 253988 226734 263921 401654 X 2653356 3529076 335819 536260 2989175 4065336 3253096 4466990 X 1074404 1757 X false true X true false X 1514176 1302706 1527982 2095136 2855968 9295968 1514176 1302706 1527982 2095136 2855968 9295968 3590877 5705091 36429 57016 93445 322 533 914 42 3590 5401 9394814 673993 0.60730 0.58650 X PART II, LINE 10 MISCELLANEOUS 5,401 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24278 3181 353 27106 21523 3101 346 24278 25086 -3217 346 21523 22257 3179 350 25086 19988 2610 341 22257 1.00000 true false 2084996 521249 1563747 28274 11570 16704 119846 115864 3982 793761 29520 764241 2348674 X 3048639 1757 36488 38245 3010394 3010394 1972478 36488 36488 1935990 1935990 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO FURTHER SUPPORT THE MISSION OF HELPING OTHERS IN NEED THROUGH SERVICES THAT FOCUS ON HELPING LOW-INCOME PEOPLE, OLDER PERSONS, AND FAMILIES IN CRISIS IN THE DELAWARE COMMUNITY. SCHEDULE D, PAGE 3, PART X LUTHERAN COMMUNITY SERVICES, INC. HAS BEEN GRANTED EXEMPTION FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FURTHERMORE, THE ORGANIZATION HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE BECAUSE IT IS AN ORGANIZATION DESCRIBED IN SECTION 509(A)(1) AND 170 (B)(1)(A)(VI). ALTHOUGH THE ORGANIZATION IS NOT SUBJECT TO FEDERAL AND STATE INCOME TAXES, THE ORGANIZATION WAS REQUIRED TO ADOPT ASC 740, "ACCOUNTING FOR INCOME TAXES,", WHICH APPLIES TO ALL ENTITIES INCLUDING THOSE THAT ARE TAX EXEMPT UNDER CODE SECTION 501(C)(3). ASC 740 CLARIFIES THE ACCOUNTING AND REPORTING FOR INCOME TAXES WHERE INTERPRETATION OF THE TAX LAW MAY BE UNCERTAIN. ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF INCOME TAX UNCERTAINTIES WITH RESPECT TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE DECEMBER 31, 2021, 2022, AND 2023 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THIS JURISDICTION. ANY INTEREST AND PENALTIES RELATED TO INCOME TAXES WOULD BE RECORDED AS INCOME TAX EXPENSE. THERE ARE NO INTEREST AND PENALTIES AS OF DECEMBER 31, 2024 AND 2023. SCHEDULE D, PAGE 4, PART XI, LINE 2D SPECIAL EVENTS 36,488 SCHEDULE D, PAGE 4, PART XII, LINE 2D SPECIAL EVENTS 36,488 ANNUAL GOLF EVE 74744 74744 31008 WALK/RUN 55564 55564 5480 130308 130308 36488 36488 93820 X 1 40811 false false false FORM 990 - ORGANIZATION'S MISSION MISSION: LUTHERAN COMMUNITY SERVICES, INC. HELPS INDIVIDUALS AND FAMILIES ADDRESS FOOD, HOUSING, THEIR HEALTH AND OTHER ESSENTIAL NEEDS WITH DIGNITY AND RESPECT. VISION: PEOPLE MOVING FROM EMERGENCY TO EMPOWERMENT. FORM 990, PAGE 2, PART III, LINE 4D PROVIDING AN INNOVATIVE SOLUTION FOR REDUCING THE HEALTH DISPARITIES EXPERIENCED BY VULNERABLE COMMUNITIES. THE PROGRAM COMBINES MOBILE FOOD WITH MULTIDISCIPLINARY CARE (PRIMARY CARE, BEHAVIORAL HEALTH, AND NUTRITIONAL COUNSELING)TO PROVIDE FOOD AND SUPPORT NECESSARY FOR HIGH RISK COMMUNITY MEMBERS TO CONTROL THEIR CHRONIC CONDIITIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS THE 990 FOR ANY ERRORS OR IRREGULARITES. IF NONE ARE NOTED, THE DRAFT FORM 990 IS FORWARDED ONTO THE APPROPRIATE BOARD MEMBERS, INCLUDING THE TREASURER, AND PRESIDENT FOR THEIR REVIEW. THESE BOARD MEMBERS REPORT THEIR FINDINGS (IF ANY) TO THE REST OF THE BOARD, WHO THEN APPROVE IT'S FILING. FORM 990, PAGE 6, PART VI, LINE 12C ALL MATTERS RELATING TO A POSSIBLE FAILURE TO THE CONFLICTS OF INTEREST POLICY, ARE DEALT WITH DISCRETION AND CONFIDENCE. ANY QUESTION OF WHETHER AN EMPLOYEE OR BOARD MEMBER HAS FAILED TO COMPLY WITH THE STANDARDS OF THE POLICY, WILL BE DETERMINED BY THE LUTHERAN COMMUNITY SERVICES BOARD. THE AGENCY BOARD ALSO DETERMINES THE APPROPRIATE CORRECTIVE ACTION FOR SAID EMPLOYEE OR BOARD MEMBER THAT FAIL TO COMPLY. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR'S REVIEW IS EVALUATED BY THE PERSONNEL COMMITTEE AND INCLUDES, BUT IS NOT LIMITED TO, DIRECT INPUT FROM THE BOARD OF TRUSTEES. FORM 990, PAGE 6, PART VI, LINE 15B THE PERSONNEL COMMITTEE REVIEWS THE SALARIES OF EACH EMPLOYEE AT LEAST ONCE ANNUALLY. THE BOARD OF TRUSTEES DETERMINES THE BUDGET FOR SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY,AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC, UPON REQUEST TO THE EXECUTIVE DIRECTOR OR PRESIDENT. FORM 990 IS ALSO AVAILABLE ON GUIDESTAR. FORM 990, PART XI, LINE 9 SPECIAL EVENTS 36,488 SPECIAL EVENTS -36,488 MARTIN LUTHER FOUNDATION 2809 BAYNARD BOULEVARD WILMINGTON DE 19802 510304530 SUPPORT DE 501C3 12B N/A false false false false false false false false false false false false false false false false false false false false