Nonprofit · EIN 57-0327887
LUTHERAN HOMES OF SOUTH CAROLINA INC
Tax-exempt · IRMO, SC 29063
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $94,632,368 | $92,993,192 | $1,639,176 | $124,462,623 | $149,644,256 | -$25,181,633 |
| September 30, 2024 | 990 | $88,811,121 | $88,640,135 | $170,986 | $122,629,771 | $149,640,114 | -$27,010,343 |
| September 30, 2023 | 990 | $80,187,073 | $82,703,489 | -$2,516,416 | $129,852,904 | $155,901,218 | -$26,048,314 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $1,906,568
- Program service revenue
- $91,856,878
- Investment income
- $288,051
- Net gain from sales of assets
- $5,500
- Other revenue
- $580,871
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $871,308
- Other salaries and wages
- $40,767,428
- Salaries, compensation and benefits (total)
- $49,257,732
- Professional fundraising fees
- $0
- Legal fees
- $56,103
- Accounting fees
- $395,905
- Occupancy
- $4,134,172
- Travel
- $396,221
- Depreciation
- $7,920,326
- Program services (functional)
- $82,864,650
- Management and general (functional)
- $10,128,542
Balance sheet and other
- Total assets, start of year
- $122,629,771
- Total assets, end of year
- $124,462,623
- Total liabilities, end of year
- $149,644,256
- Net assets, end of year
- -$25,181,633
- Land, buildings and equipment
- $106,752,906
- Net assets without donor restrictions
- -$25,181,633
- Gross receipts
- $94,632,368
- Employees
- 1,681
- Volunteers
- 387
- Year formed
- 1924
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Frank Shepke | CEO Officer | 39 | $652,488 | $51,532 |
| Charles Coleman | CFO Officer | 39 | $218,820 | $35,786 |
| Melissa Yetter | Executive Director Highest-paid employee | 40 | $231,103 | $20,903 |
| Bryan Gates | VP of Human Resources Highest-paid employee | 40 | $207,121 | $22,689 |
| Denise Dickinsen | VP of Planned Growth Highest-paid employee | 40 | $182,607 | $15,124 |
| Sandra Stoll | Executive Director Highest-paid employee | 40 | $176,194 | $14,379 |
| Daniel Amodio | Executive Director Highest-paid employee | 40 | $171,999 | $7,057 |
| Allison Jakubecy | Board Member Trustee or director | 1 | $0 | $0 |
| Jack Balling | Board Member Trustee or director | 1 | $0 | $0 |
| John Thomason | Board Member Trustee or director | 1 | $0 | $0 |
| Mike Boliek | Board Member Trustee or director | 1 | $0 | $0 |
| Pearl Mitchell | Board Member Trustee or director | 1 | $0 | $0 |
| Rev Ginny Aebischer | Board Member Trustee or director | 1 | $0 | $0 |
| Richard Moose | Board Member Trustee or director | 1 | $0 | $0 |
| Susan Boland | Board Member Trustee or director | 1 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terence Dolch | Board Member Trustee or director | 1 | $0 |
| Tim Rogers | Board Member Trustee or director | 1 | $0 |
990 for the year ended September 30, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Frank Shepke | CEO Officer | 40 | $555,583 | $56,843 |
| Parke Horton | Former CFO (RET. 06/30/23) Former | 40 | $233,845 | $23,479 |
| Melissa Yetter | Executive Director Highest-paid employee | 40 | $226,865 | $29,701 |
| Jonathan Gates | VP of Human Resources Highest-paid employee | 40 | $195,213 | $21,536 |
| Denise Dickinsen | VP of Planned Growth Highest-paid employee | 40 | $188,121 | $20,811 |
| Sandy Stoll | Executive Director Highest-paid employee | 40 | $161,872 | $33,365 |
| Charles Coleman | CFO (BEG. 07/01/23) Officer | 40 | $171,845 | $22,331 |
| Tracy Wilson | VP of Clinical Operations Highest-paid employee | 40 | $159,008 | $16,463 |
| Dr Jeff Fine | Board Member Trustee or director | 1 | $0 | $0 |
| John Balling | Board Member Trustee or director | 1 | $0 | $0 |
| John Thomason | Board Member Trustee or director | 1 | $0 | $0 |
| Mike Boliek | Board Member Trustee or director | 1 | $0 | $0 |
| Pearl Mitchell | Board Member Trustee or director | 1 | $0 | $0 |
| Rev Ginny Aebischer | Board Member Trustee or director | 1 | $0 | $0 |
| Richard Moose | Board Member Trustee or director | 1 | $0 | $0 |
| Susan Boland | Board Member Trustee or director | 1 | $0 | $0 |
| Tim Rogers | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended September 30, 2023: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| FRANK SHEPKE | CEO Officer | 40 | $582,550 | $51,312 |
| PARKE HORTON | CFO (THROUGH 06/30/23) Officer | 40 | $378,815 | $36,195 |
| MELISSA YETTER | EXECUTIVE DIRECTOR Key employee | 40 | $216,667 | $27,661 |
| JONATHAN GATES | VP OF HUMAN RESOURCES Highest-paid employee | 40 | $172,914 | $18,993 |
| DENISE DICKINSEN | VP OF PLANNED GROWTH Highest-paid employee | 40 | $166,206 | $18,393 |
| SANDY STOLL | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $160,299 | $16,867 |
| DANIEL AMODIO | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $148,314 | $27,371 |
| ASHLEY HYMAN | EXECUTIVE DIRECTOR Highest-paid employee | 40 | $138,808 | $17,266 |
| CHARLES COLEMAN | CFO (BEG. 07/01/23) Officer | 40 | $124,054 | $16,667 |
| TIM ROGERS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| RICHARD MOOSE | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MIKE BOLIEK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JACK BALLING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| REV GINNY AEBISCHER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JEWELL EANES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| PEARL MITCHELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| SUSAN BOLAND | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOHN THOMASON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 300 MINISTRY DR, IRMO, SC 29063-2366
- In care of
- % PARKE B HORTON
- Principal officer (990 for 2024)
- FRANK SHEPKE, 300 MINISTRY DRIVE, IRMO, SC 29063
- Signed the 990
- FRANK SHEPKE, CEO
- Phone
- (803) 749-5110
- Website
- WWW.LUTHERANHOMESSC.ORG
- Return prepared by
- Forvis Mazars LLP
Mission
LUTHERAN HOMES OF South Carolina, Inc. operates as a mission partner OF THE SC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA to promote THE WELL-BEING OF OLDER ADULTS BY PROVIDING RESIDENTIAL, HEALTH CARE, AND HOSPICE SERVICES.
Program accomplishments
- CONTINUING CARE RETIREMENT COMMUNITY LUTHERAN HOMES OF SOUTH CAROLINA PROVIDED HOUSING, HEALTHCARE, AND SUPPORTIVE SERVICES TO OLDER ADULTS THROUGH ITS FIVE CONTINUING CARE RETIREMENT COMMUNITIES: FRANKE AT SEASIDE, THE HERITAGE AT LOWMAN, RICE ESTATE, ROSECREST, AND TRINITY ON LAURENS. ACCOMMODATIONS INCLUDED 451 INDEPENDENT LIVING HOMES AND APARTMENTS, 189 ASSISTED LIVING UNITS, 57 ASSISTED LIVING MEMORY SUPPORT UNITS, AND 336 SKILLED NURSING BEDS. THE COMMUNITIES OFFER RESIDENTIAL LIVING, HEALTHCARE, WELLNESS PROGRAMMING, AND SUPPORTIVE SERVICES DESIGNED TO PROMOTE INDEPENDENCE, DIGNITY, AND QUALITY OF LIFE. OUTPATIENT THERAPY SERVICES WERE ALSO AVAILABLE TO RESIDENTS AND MEMBERS OF THE BROADER COMMUNITY.Expenses $70,145,518 · revenue $78,576,612
- HOSPICE SERVICES LUTHERAN HOMES OF SOUTH CAROLINA, DOING BUSINESS AS LUTHERAN HOSPICE, PROVIDED COMPASSIONATE END-OF-LIFE CARE AND SUPPORTIVE SERVICES TO 632 TERMINALLY ILL PATIENTS AMD 1,896 FAMILY CAREGIVERS. SERVICES EMPHASIZED COMFORT, SYMPTOM MANAGEMENT, EMOTIONAL AND SPIRITUAL SUPPORT, AND ASSISTANCE FOR FAMILIES NAVIGATING SERIOUS ILLNESS. CARE WAS DELIVERED IN PRIVATE HOMES, RETIREMENT COMMUNITIES, AND HEALTHCARE SETTINGS TO HELP INDIVIDUALS REMAIN IN FAMILIAR ENVIRONMENTS WHENEVER POSSIBLE.Expenses $10,030,894 · revenue $10,908,659
- HOME SERVICES and community based services LUTHERAN HOMES OF SOUTH CAROLINA, DOING BUSINESS AS BEWELL HOME SERVICES, PROVIDED 72,875 HOURS OF LICENSED NONMEDICAL IN-HOME CARE TO 133 FAMILIES, HELPING OLDER ADULTS MAINTAIN INDEPENDENCE AND REMAIN AT HOME. SERVICES INCLUDED PERSONAL ASSISTANCE, COMPANIONSHIP, AND DAILY LIVING SUPPORT THAT CAN REDUCE CAREGIVER BURDEN AND DELAY OR PREVENT UNNECESSARY INSTITUTIONAL CARE. THE BEWELL@HOME CONTINUING CARE AT HOME PROGRAM PROVIDED WELLNESS COORDINATION, CARE PLANNING, AND SUPPORTIVE SERVICES TO 141 ENROLLED MEMBERS, HELPING PARTICIPANTS PROACTIVELY PLAN FOR FUTURE HEALTHCARE NEEDS WHILE MAINTAINING INDEPENDENCE AND COMMUNITY CONNECTION.Expenses $2,688,238 · revenue $2,950,603
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 57-0327887
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1942
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P750)
- Assets (IRS master file)
- $124,462,623
- Income (IRS master file)
- $94,632,368
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $94,632,368 | $92,993,192 | $124,462,623 | XML |
| 990 | September 2024 | $88,811,121 | $88,640,135 | $122,629,771 | XML |
| 990 | September 2023 | $80,187,073 | $82,703,489 | $129,852,904 | XML |
| 990 | September 2022 | $78,300,034 | $80,009,050 | $120,175,361 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 57-0327887).
Questions about LUTHERAN HOMES OF SOUTH CAROLINA INC
- What is the EIN of LUTHERAN HOMES OF SOUTH CAROLINA INC?
- The employer identification number (EIN) of LUTHERAN HOMES OF SOUTH CAROLINA INC is 57-0327887.
- Is LUTHERAN HOMES OF SOUTH CAROLINA 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 INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does LUTHERAN HOMES OF SOUTH CAROLINA 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 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 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 INC?
- The 990 for the year ended September 30, 2025 names FRANK SHEPKE.
- Who are the officers and directors of LUTHERAN HOMES OF SOUTH CAROLINA INC?
- The 990 for the year ended September 30, 2025 lists 17 people; 7 received compensation from the organization, the highest $652,488 (Frank Shepke, CEO).
- How much revenue does LUTHERAN HOMES OF SOUTH CAROLINA INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $94,632,368, expenses of $92,993,192 and total assets of $124,462,623 at year end.
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