2026-08-07T10:24:13+00:00 2025-09-30 440160260 FORVIS MAZARS LLP ONE OAK ST SUITE 300 ASHEVILLE NC 28801 990 2024-10-01 581820383 LFS REAL PROPERTIES INC LFSR 7046372870 PO BOX 2369 SALISBURY NC 28145 TED GOINS PRESIDENT / CEO 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 104613 false 9386 X X 1988 NC EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE. 3 2 0 0 0 0 0 126600 102600 0 8 0 2005 126600 104613 0 0 0 0 0 0 0 0 0 56313 94155 56313 94155 70287 10458 2308281 2318778 113796 113835 2194485 2204943 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 94155 102600 TO HOLD TITLE TO REAL PROPERTY AND RENT SUCH PROPERTY TO ITS PARENT ORGANIZATION, LUTHERAN FAMILY SERVICES IN THE CAROLINAS. 94155 false false false false false false false false false false true false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 4 0 true 0 false false false false false false false false X 3 2 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 7047548228 1416 S MARTIN LUTHER KING JR AVE SALISBURY NC 28144 TED GOINS PRESIDENT/CEO 1.0 40.0 X X 0 430398 36615 DOUG NELSON CHAIR 1.0 1.0 X 0 0 0 RICHARD HERMAN VICE CHAIR 1.0 1.0 X 0 0 0 KAREN MADDRY SECRETARY 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 & FAMILY SERV 1.0 40.0 X 0 176905 13910 0 1311674 101091 0 false true false 0 0 RENTAL INCOME 900099 102600 102600 0 0 0 0 102600 8 8 0 0 0 0 OTHER INCOME 900099 2005 2005 0 0 0 0 2005 104613 102600 0 2013 1823 1823 0 0 3539 3539 88593 88593 DUES & SUBSCRIPTIONS 200 200 0 0 0 0 94155 94155 0 0 11240 2929 0 0 0 0 2513368 1068499 1384852 1444869 0 0 912189 870980 2308281 2318778 39 0 0 113796 113796 0 0 113796 113835 X 2194485 2204943 2194485 2204943 2308281 2318778 10458 0 X X false true true false 172812 172812 2263379 1033267 1230112 77177 35232 41945 1444869 INTERCOMPANY 870980 870980 0 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. X X false true 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 & FAMILY SERV 0 176105 0 800 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. 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 - ADDITIONAL INFORMATION WHISTLEBLOWER POLICY LUTHERAN SERVICES FOR THE AGING, INC. & AFFILIATES ARE COMMITTED TO THEIR ROLE IN PREVENTING HEALTH CARE FRAUD AND ABUSE AND COMPLYING WITH APPLICABLE STATE AND FEDERAL LAWS RELATED TO HEALTH CARE FRAUD AND ABUSE. THE CIVIL FALSE CLAIMS ACT PROVIDES FOR PROTECTION FOR EMPLOYEES FROM RETALIATION. ANY EMPLOYEE WHO IS DISCHARGED, DEMOTED, SUSPENDED, THREATENED, HARASSED, OR DISCRIMINATED AGAINST IN TERMS AND CONDITIONS OF EMPLOYMENT BECAUSE OF LAWFUL ACTS CONDUCTED IN FURTHERANCE OF AN ACTION UNDER THE FCA MAY BRING AN ACTION IN FEDERAL DISTRICT COURT SEEKING REINSTATEMENT, TWO TIMES THE AMOUNT OF BACK PAY PLUS INTEREST, AND OTHER ENUMERATED COSTS, DAMAGES, AND FEES. DOCUMENTATION RETENTION AND DESTRUCTION POLICY EACH ENTITY WITHIN THE LUTHERAN SERVICES FOR THE AGING, INC. & AFFILIATES GROUP WILL ENSURE THAT RECORDS ARE RETAINED FOR THE REQUIRED TIME PERIODS ESTABLISHED BY STATE LAWS, FEDERAL REGULATIONS, AND PAYOR REQUIREMENTS TO MEET THE NEEDS OF LEGITIMATE USERS. AT THE END OF THE RETENTION PERIOD, EACH ENTITY WILL ENSURE THAT DESTRUCTION OF RECORDS IS PERFORMED ACCORDING TO SPECIFIC PROCEDURE AND AUTHORIZATION WITH APPROPRIATE SUPERVISION OF DESTRUCTION. THE PROPER METHOD OF DESTRUCTION FOR ANY PAPER RECORD IS BY SHREDDING OR INCINERATION ONLY. PRIOR TO THE DESTRUCTION OF ANY FACILITY RECORDS, WHETHER ORIGINAL OR COMPUTER MEDIA, A CHECK WILL BE MADE TO ENSURE THE RETENTION PERIOD HAS EXPIRED AS DEFINED BY STATE LAWS AND FACILITY POLICIES. ANY RECORDS IN OPEN INVESTIGATION, AUDIT, OR LITIGATION WILL NOT BE DESTROYED. FOR FACILITIES USING ELECTRONIC MEDICAL RECORDS, RECORDS WILL BE STORED IN THE SYSTEM INDEFINITELY AND THE DESTRUCTION PROCESS WILL NOT APPLY. 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 VII, SECTION A PART VII, SECTION A - COLUMN (B) HOURS FOR RELATED ORGANIZATIONS BOARD MEMBERS AND OFFICERS DEVOTE TIME TO ALL ENTITIES WITHIN THE CONTROL GROUP. 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 LUTHERAN FAMILY SERVICES IN THE CAROLINAS PO BOX 2369 SALISBURY NC 28145 561286323 COMM SVC NC 501(C)(3) 10 NC & SC SYNOD OF ECLA 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 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 false WHITTECAR HOME INC PO BOX 2369 SALISBURY NC 28145 581940152 GROUP HOME NC 501(C)(3) 7 LFS INC false 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 DALLAS HIGH SCHOOL APARTMENTS INC PO BOX 947 SALISBURY NC 28145 842973210 SENIOR HOUSING NC 501(C)(3) 10 LSA INC false false false false true false false false false false true false false false false true true true false false