2026-08-07T10:21:40+00:00 2025-09-30 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2024-10-01 561286323 LUTHERAN FAMILY SERVICES IN THE CAROLINAS LUTH 7046372870 PO BOX 2369 SALISBURY NC 28145 TED GOINS CEO / PRESIDENT 2026-08-07 true true AMY BIBBY P00445891 8282542254 2026-05-15 2024 2025-03-06 01:10:19Z TED GOINS PO BOX 2369 SALISBURY NC 28145 39647475 false 9386 X WWW.LSCAROLINAS.NET X 1980 NC EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE. 21 20 454 200 0 25082891 19676693 19355965 19112535 55852 381969 318278 476278 44812986 39647475 9084306 4658709 0 0 20032409 19215085 0 0 0 15261228 14052468 44377943 37926262 435043 1721213 13426425 12151570 8788803 6318455 4637622 5833115 SEE SCHEDULE O LUTHERAN FAMILY SERVICES IN THE CAROLINAS (LFS) IS DEDICATED TO ONE SIMPLE GOAL, IMPROVING THE LIVES OF THE MOST VULNERABLE POPULATIONS IN NORTH AND SOUTH CAROLINA. THE LFS MISSION STATEMENT IS, "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE." LFS HELPS PLACE CHILDREN IN LOVING FOSTER AND ADOPTIVE HOMES; PROVIDES COMPREHENSIVE SERVICES TO ADULTS WITH SPECIAL NEEDS; HELPS THOSE WITH SEVERE AND PERSISTENT MENTAL ILLNESS MANAGE SYMPTOMS; AIDS VETERANS IN REGAINING INDEPENDENCE; HELPS REFUGEES ACCLIMATE TO LIFE IN A NEW COUNTRY; COUNSELS FAMILIES IN THEIR TIME OF NEED AND MORE. false false 17570914 4658709 10756490 LFS OFFERS FAMILY AND THERAPEUTIC FOSTER CARE TO MEET THE SPECIAL PHYSICAL AND EMOTIONAL NEEDS OF VULNERABLE CHILDREN IN OUR CARE. SOME OF THESE CHILDREN SUFFER FROM MEDICAL PROBLEMS SUCH AS FETAL ALCOHOL SYNDROME AND DRUG ADDICTION. OLDER CHILDREN CAN HAVE EMOTIONAL AND BEHAVIORAL ISSUES AND ARE GIVEN COUNSELING WHEN NEEDED. MANY FAMILIES WILL HAVE THE OPPORTUNITY TO ADOPT WHEN REUNIFICATION WITH A CHILD'S BIOLOGICAL FAMILY IS NOT POSSIBLE. FINDING PERMANENT, SAFE, AND SUPPORTIVE FAMILIES FOR CHILDREN IS THE GOAL OF LFS FOSTER CARE. 13529604 0 8282497 LFS PROVIDES RESIDENTIAL SERVICES FOR ADULTS COPING WITH VARIOUS DEGREES OF AUTISM, DEVELOPMENTAL DISABILITY, MENTAL ILLNESS, AND SYMPTOMS RESULTING FROM TRAUMATIC BRAIN INJURY. SELF-SUFFICIENCY IS TAUGHT AND ENCOURAGED IN THESE HOMES, THOUGH MANY CLIENTS WILL LIVE OUT THEIR LIVES WITH LFS. 846599 0 518268 OTHER PROGRAM SERVICES INCLUDE ADOPTION, COUNSELING, REFUGEE, COMMUNITY - BASED PARTNERSHIP INITIATIVES AND DISASTER RESPONSE. 31947117 true true false false false false false false false false true false false false true true false true false false false false false false false false false false true true false false false false false false false false false false true false false false false true true false false false true 243 0 true 454 true false false false false false false false false false false false false X 21 20 false true false false false false false true true false false false true true true true true true false false false false X X X X KIRBY NICKERSON 7046372870 1416 S MARTIN LUTHER KING JR AVE SALISBURY NC 28144 TED GOINS PRESIDENT/CEO 1.0 40.0 X X 0 430398 36615 BRIAN VAN HORN BOARD MEMBER 1.0 1.0 X 0 0 0 CARY M GRANT BOARD MEMBER 1.0 1.0 X 0 0 0 DAVID TURNER BOARD MEMBER 1.0 1.0 X 0 0 0 DOUG NELSON CHAIR 1.0 1.0 X 0 0 0 DR ALFREDO OVIEDO BOARD MEMBER 1.0 1.0 X 0 0 0 DR AVERY STALEY BOARD MEMBER 1.0 1.0 X 0 0 0 DR EUNIKA SIMONS BOARD MEMBER 1.0 1.0 X 0 0 0 DR LEROY CANNON BOARD MEMBER 1.0 1.0 X 0 0 0 DR NISHA SINGH BOARD MEMBER 1.0 1.0 X 0 0 0 DR RENEE ROGERS BOARD MEMBER 1.0 1.0 X 0 0 0 JOEL MILLER BOARD MEMBER 1.0 1.0 X 0 0 0 KAYE R LEONARD BOARD MEMBER 1.0 1.0 X 0 0 0 LARRY GATES BOARD MEMBER 1.0 1.0 X 0 0 0 MARY FINKLEA BOARD MEMBER 1.0 1.0 X 0 0 0 RICHARD HERMAN VICE CHAIR 1.0 1.0 X 0 0 0 SHARON GRAEBER BOARD MEMBER 1.0 1.0 X 0 0 0 TAMI HEFNER BOARD MEMBER 1.0 1.0 X 0 0 0 WILL ROSE BOARD MEMBER 1.0 1.0 X 0 0 0 ZACH OSBORNE BOARD MEMBER 1.0 1.0 X 0 0 0 KAREN MADDRY EXECUTIVE ASSISTANT 1.0 40.0 X 0 86227 8636 KIRBY NICKERSON CHIEF FINANCIAL OFFICER 1.0 40.0 X 0 310130 26824 KESHA SMITH CHIEF OPERATING OFFICER 1.0 40.0 X 0 308014 15106 MYRA GRIFFIE VICE PRESIDENT - CHILD AND FAMILY SERVICES 1.0 40.0 X 0 176905 13910 ARLENE MILLER PHYSICIAN 40.0 X 136040 0 10163 BETHANY VAUSE EXECUTIVE DIRECTOR OF COMMUNITY & REHAB SERVICES 40.0 X 116182 0 3419 JEFFREY DEMAGISTRIS NC EXECUTIVE DIRECTOR: CHILD & FAMILY SERVICES 40.0 X 117838 0 10004 JOHN SCHRERER EXECUTIVE DIRECTOR 40.0 X 103718 0 9140 SARAH QUIRK EXECUTIVE CLINICAL DIRECTOR 40.0 X 122033 0 3569 595811 1311674 137386 5 false true false 0 14436024 5240669 674483 19676693 SERVICE FEE REVENUES 623000 19112535 19112535 0 0 0 0 19112535 381969 381969 31558 31558 0 31558 31558 0 0 OTHER INCOME 900099 380075 380075 ADMINISTRATIVE COST 900099 64645 64645 0 0 0 0 444720 39647475 19557255 0 413527 4658709 4658709 16171298 14600567 1570731 89250 78673 10577 1728459 1493351 235108 1226078 1010988 215090 3240984 3240984 44969 44969 21000 21000 463 463 1862032 1853682 8350 0 70109 69372 737 1680179 1545252 134927 32072 30987 1085 779204 764967 14237 885328 773009 112319 6852 6852 149174 17040 132134 1439949 1434428 5521 FOSTER CARE BOARD PAYMENTS 3299771 3299771 OTHER EXPENSES 266307 255761 10546 BAD DEBT 226456 6456 220000 MEDICAL EXPENSES 42836 42836 4783 4416 367 0 37926262 31947117 5979145 0 2438790 3768434 300331 8142 8050249 6295883 0 0 0 0 869745 205423 1623111 1160492 448616 462619 1317694 1411069 0 0 1000 0 13426425 12151570 6916136 5436700 663139 62137 0 0 1209528 819618 8788803 6318455 X 2351204 2194264 2286418 3638851 4637622 5833115 13426425 12151570 X 1721213 50004 -575724 X X false true true false X 5252338 12594207 17002815 25082891 19676693 79608944 18545351 18071084 19488913 19355965 19112535 94573848 0 0 0 23797689 30665291 36491728 44438856 38789228 174182792 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 174182792 8260 9770 9284 12231 381969 421514 0 8260 9770 9284 12231 381969 421514 0 528495 1356067 328975 318278 444720 2976535 24334444 32031128 36829987 44769365 39615917 177580841 0.98086 0.98111 0 0 X SCHEDULE A, PART III, LINE 12 OTHER INCOME DESCRIPTION - OTHER INCOME, COLUMN A - 528495.0, COLUMN B - 1356067.0, COLUMN C - 328975.0, COLUMN D - 318278.0, COLUMN E - 444720.0, COLUMN F - 2976535.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 522086 373281 148805 1101025 787211 313814 462619 FEDERAL INCOME TAXES INTERCOMPANY 454354 LONG-TERM DEBT 93039 OBLIGATION UNDER CAPITAL LEASE -18987 RESERVE FOR CLIENT FUND 291212 819618 X 0 0 0 0 0 0 0 0 0 0 0 0 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, 2025. true AGGREGATE OF ALL GRANTS 1356 4658709 FMV SCHEDULE I, PART III, COLUMN (B) ESTIMATED NUMBER OF RECIPIENTS AGGREGATE OF ALL GRANTS : FOOD, UTILITIES, CLOTHING, MEDICAL COSTS, AND RENT SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS THE ORGANIZATION MAINTAINS CONTACT RECORDS ON ASSISTANCE RECIPIENTS AS WELL AS CONSISTENTLY FOLLOWS UP WITH INDIVIDUALS TO ENSURE THEY ARE MEETING THE REQUIREMENTS OF THE ASSITANCE PROGRAM AND REMAIN ELIGIBLE FOR ASSISTANCE RECEIVED. X X false true false false false false false false false TED GOINS PRESIDENT/CEO 0 420898 0 500 0 9000 0 28954 0 7661 0 467013 0 0 KIRBY NICKERSON CHIEF FINANCIAL OFFICER 0 295943 0 14187 0 0 0 16786 0 10038 0 336954 0 0 KESHA SMITH CHIEF OPERATING OFFICER 0 281971 0 26043 0 0 0 5456 0 9650 0 323120 0 0 MYRA GRIFFIE VICE PRESIDENT - CHILD AND FAMILY SERVICES 0 176905 0 0 0 0 0 3891 0 10019 0 190815 0 0 SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN TED GOINS, KIRBY NICKERSON, AND MYRA GRIFFIE PARTICIPATE IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN OFFERED BY THE LUTHERAN SERVICES FOR THE AGING. AMOUNTS WILL BE DISTRIBUTED TO THE EMPLOYEE THROUGH A PAYMENT SCHEDULE COMMENCING AT RETIREMENT. NO AMOUNTS WERE CONTRIBUTED TO THE PLAN DURING CALENDAR YEAR 2024. X 101197 COST 4 36128 MARKET VALUE X IN-KIND 120 480986 COST X GIFT CARDS 7 31245 COST 0 false false false SCHEDULE M, PART I EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS CLOTHING AND HOUSEHOLD GOODS - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS OTHER - IN-KIND THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS OTHER - GIFT CARDS THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS FORM 990, PART VI, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE CHAIR, VICE-CHAIR, PRESIDENT, AND THREE ADDITIONAL BOARD MEMBERS. THE EXECUTIVE COMMITTEE WILL MANAGE THE AFFAIRS OF THE CORPORATION DURING THE INTERIM MEETINGS OF THE BOARD AND IS EMPOWERED AND AUTHORIZED TO TRANSACT ALL BUSINESS PERTAINING TO THE CORPORATION. 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 3 DELEGATION OF MANAGEMENT DUTIES 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 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 12C CONFLICT OF INTEREST POLICY 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 18 HOW FORMS ARE MADE AVAILABLE TO THE PUBLIC FORM 990 ARE POSTED ON GUIDESTAR AND AVAILABLE UPON REQUEST AT THE LSA OFFICE LOCATED IN SALISBURY, NC. 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 XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES OTHER CHANGES IN NET ASSETS - -575724; TOTAL - -575724; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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 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 true 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 - HICKORY INC PO BOX 947 SALISBURY NC 28145 201457341 NURSING 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 HICKORY WEST PROPERTY INC PO BOX 947 SALISBURY NC 28145 205304712 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 AT LUTHERIDGE INC 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 true WHITTECAR HOME INC PO BOX 2369 SALISBURY NC 28145 581940152 GROUP HOME NC 501(C)(3) 7 LFS INC true 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 LUTHERAN HOME ALBEMARLE PROPERTY INC PO BOX 947 SALISBURY NC 28145 201457273 LEASING NC 501(C)(3) 10 LSA INC false false false false true true false false false false false true false true true true true true false false