LSA MANAGEMENT INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LSA MANAGEMENT INC (EIN 20-1457236)
- Tax period
- 2013-10-01 to 2014-09-30
- Filed
- 2015-02-13
- IRS object ID
- 201530449349302328
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-13T15:48:56-06:00 | ReturnTs |
| Tax Period End | 2014-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 561743537 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LANGDON & COMPANY LLP | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 223 US HIGHWAY 70 EAST SUITE 100 | AddressLine1 |
| City | GARNER | City |
| State | NC | State |
| ZIP Code | 275294051 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201457236 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LSA MANAGEMENT INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LSAM | BusinessNameControlTxt |
| Phone | 7046372870 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 947 | AddressLine1 |
| City | SALISBURY | City |
| State | NC | State |
| ZIP Code | 281450947 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KIRBY NICKERSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7046372870 | PhoneNum |
| Signature | 2015-02-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANTHONY T PANDISCIA | PreparerPersonNm |
| PTIN | P00187421 | PTIN |
| Phone | 9196621001 | PhoneNum |
| Preparation | 2015-02-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TED GOINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 947 | AddressLine1 |
| City | SALISBURY | City |
| State | NC | State |
| ZIP Code | 281450947 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,777,447 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LSCAROLINAS.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | NC | LegalDomicileStateCd |
| Activity Or Mission | LSA MANAGEMENT, INC. PROVIDES ADMINISTRATIVE SUPPORT, MANAGEMENT, ACCOUNTING, INFORMATION TECHNOLOGY, AND RESOURCE DEVELOPMENT SERVICES TO LUTHERAN SERVICES FOR THE AGING, INC. AND ITS AFFILIATES. LUTHERAN SERVICES FOR THE AGING, INC. (LSA). ITS MISSION STATEMENT IS "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE". | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 46 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $177,254 | PYContributionsGrantsAmt |
| CY Contributions Grants | $313,578 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,622,906 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,232,890 | CYProgramServiceRevenueAmt |
| PY Investment Income | $46,333 | PYInvestmentIncomeAmt |
| CY Investment Income | $120,936 | CYInvestmentIncomeAmt |
| PY Other Revenue | $12,132 | PYOtherRevenueAmt |
| CY Other Revenue | $110,043 | CYOtherRevenueAmt |
| PY Total Revenue | $3,858,625 | PYTotalRevenueAmt |
| CY Total Revenue | $4,777,447 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,719,132 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,427,251 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $721,042 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $987,326 | PYOtherExpensesAmt |
| CY Other Expenses | $1,151,199 | CYOtherExpensesAmt |
| PY Total Expenses | $3,706,458 | PYTotalExpensesAmt |
| CY Total Expenses | $4,578,450 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $152,167 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $198,997 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $81,531,416 | TotalAssetsBOYAmt |
| Total Assets EOY | $89,944,093 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $77,092,469 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $85,174,462 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,438,947 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,769,631 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LSA MANAGEMENT, INC. PROVIDES ADMINISTRATIVE SUPPORT, MANAGEMENT, ACCOUNTING, INFORMATION TECHNOLOGY, AND RESOURCE DEVELOPMENT SERVICES TO LUTHERAN SERVICES FOR THE AGING, INC. AND ITS AFFILIATES. LUTHERAN SERVICES FOR THE AGING, INC. (LSA). ITS MISSION STATEMENT IS "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE". | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,829,795 | ExpenseAmt |
| Revenue | $4,232,890 | RevenueAmt |
| Desc | LSA MANAGEMENT, INC. (LSAM) IS AN AFFILIATE OF LUTHERAN SERVICES FOR THE AGING, INC., A SOCIAL MINISTRY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. LSAM IS RESPONSIBLE FOR PROVIDING ADMINISTRATIVE SUPPORT, FINANCIAL MANAGEMENT, INFORMATION TECHNOLOGY SERVICES, RESOURCE DEVELOPMENT AND VARIOUS SUPPORT SERVICES TO THE AFFILIATE CORPORATIONS THAT MINISTER TO THE AGING, ASSURING QUALITY, CONSISTENCY, AND BEST PRACTICES THROUGHOUT THE ORGANIZATION. | Desc |
| Total Program Service Expenses | $1,829,795 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 46 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN MILLER | PersonNm |
| Phone | 7046372870 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1416 S MARTIN LUTHER KING JR AVE | AddressLine1 |
| City | SALISBURY | City |
| State | NC | State |
| ZIP Code | 28144 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (25 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| TED GOINS JR | |||||||
| PRESIDENT | 40.00 | 1.00 | Yes (X) | Yes (X) | $274,066 | $0 | $5,496 |
| REV PAMELA COOK | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC HOYLE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY BRAMLEY | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONALD BUMGARNER | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JIM HUDDLE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| REV JEFFREY SHEALY | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOY FISHER | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EUNIKA SIMONS | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOYCELYN JOHNSON | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK TONNESEN | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETTY LOHR | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DR SHANNON MATHEWS | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LORETTA MEYERS | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DOUG NELSON | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEREK SHOEMAKE | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEPHEN STANFIELD-SWITZER | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATRINA WEIRICK | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| J WHITE IDDINGS JR | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROSEBUD REUBEL | |||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KIRBY NICKERSON | |||||||
| TREASURER/CF | 40.00 | 1.00 | Yes (X) | $170,532 | $0 | $4,920 | |
| KESHA SMITH | |||||||
| CHIEF OPER. | 40.00 | 1.00 | Yes (X) | $157,313 | $0 | $5,496 | |
| ELIZABETH KUHN | |||||||
| DIRECTOR R&D | 40.00 | 1.00 | Yes (X) | $132,699 | $0 | $7,723 | |
| MYRA GRIFFIE | |||||||
| CHIEF OPER. | 40.00 | 1.00 | Yes (X) | $29,233 | $91,087 | $5,496 | |
| KAREN MADDRY | |||||||
| SECRETARY | 40.00 | 1.00 | Yes (X) | $59,139 | $0 | $6,351 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $822,982 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $91,087 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $35,482 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LANGDON & COMPANY | |||||
| 223 HWY 70 EAST POINTE STE 100 | GARNER | NC | 27529 | ACCT SRVCS | $177,588 |
| APPLIED DATA TECHNOLOGIES | |||||
| 8515 CROWN CRESCENT CT | CHARLOTTE | NC | 28227 | IT SERVICES | $121,631 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $212,912 | RelatedOrganizationsAmt |
| All Other Contributions | $100,666 | AllOtherContributionsAmt |
| Total Contributions | $313,578 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MANAGEMENT FEE INCOME | $4,216,870 | $4,216,870 |
| OTHER MANAGEMENT FEE INCOME | $16,020 | $16,020 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,232,890 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,936 | TotalRevenueColumnAmt |
| Exclusion | $120,936 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Total Revenue Column | $110,043 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $110,043 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $110,043 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,777,447 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,342,933 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $120,936 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $939,808 | TotalAmt |
| Program Services | $251,972 | ProgramServicesAmt |
| Management And General | $525,714 | ManagementAndGeneralAmt |
| Fundraising | $162,122 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,025,506 | TotalAmt |
| Program Services | $471,813 | ProgramServicesAmt |
| Management And General | $1,191,252 | ManagementAndGeneralAmt |
| Fundraising | $362,441 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,753 | TotalAmt |
| Program Services | $244,606 | ProgramServicesAmt |
| Fundraising | $12,147 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,184 | TotalAmt |
| Program Services | $205,184 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,943 | TotalAmt |
| Management And General | $11,597 | ManagementAndGeneralAmt |
| Fundraising | $1,346 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,018 | TotalAmt |
| Management And General | $33,018 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,797 | TotalAmt |
| Program Services | $957 | ProgramServicesAmt |
| Management And General | $2,810 | ManagementAndGeneralAmt |
| Fundraising | $44,030 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,305 | TotalAmt |
| Program Services | $14,994 | ProgramServicesAmt |
| Management And General | $13,732 | ManagementAndGeneralAmt |
| Fundraising | $61,579 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,600 | TotalAmt |
| Program Services | $24,600 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,865 | TotalAmt |
| Program Services | $25,719 | ProgramServicesAmt |
| Management And General | $36,940 | ManagementAndGeneralAmt |
| Fundraising | $32,206 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,714 | TotalAmt |
| Program Services | $218,714 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,450 | TotalAmt |
| Management And General | $15,450 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACTED SERVICES | $200,228 | $119,064 | $74,394 | $6,770 |
| INVENTORIED SMALL EQUIP | $107,617 | $98,167 | $1,295 | $8,155 |
| INTERCOMPANY EXPENSES | $81,818 | $81,818 | ||
| SUPPLIES & OTHER EXPENSES | $60,375 | $12,586 | $34,928 | $12,861 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,469 | TotalAmt |
| Program Services | $59,601 | ProgramServicesAmt |
| Management And General | $86,483 | ManagementAndGeneralAmt |
| Fundraising | $17,385 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,578,450 | TotalAmt |
| Program Services | $1,829,795 | ProgramServicesAmt |
| Management And General | $2,027,613 | ManagementAndGeneralAmt |
| Fundraising | $721,042 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,918,297 | BOYAmt |
| EOY | $2,251,033 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $274,995 | BOYAmt |
| EOY | $999,158 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $67,482,512 | BOYAmt |
| EOY | $75,828,020 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $243,429 | BOYAmt |
| EOY | $189,126 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,713,162 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $811,154 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $949,683 | BOYAmt |
| EOY | $902,008 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,292,166 | BOYAmt |
| EOY | $2,907,026 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,370,334 | BOYAmt |
| EOY | $6,867,722 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,531,416 | BOYAmt |
| EOY | $89,944,093 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,375,558 | BOYAmt |
| EOY | $1,815,955 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,343,014 | BOYAmt |
| EOY | $81,138,523 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $287,128 | BOYAmt |
| EOY | $164,314 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $102,537 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,086,769 | BOYAmt |
| EOY | $1,953,133 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,092,469 | BOYAmt |
| EOY | $85,174,462 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,428,931 | BOYAmt |
| EOY | $4,765,967 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,016 | BOYAmt |
| EOY | $3,664 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,438,947 | BOYAmt |
| EOY | $4,769,631 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,531,416 | BOYAmt |
| EOY | $89,944,093 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $198,997 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,948 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $133,635 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,962 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $120 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,003 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $177,254 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $313,578 | CurrentTaxYearAmt |
| Total | $570,917 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,909,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,267,459 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,365,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,635,038 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,342,933 | CurrentTaxYearAmt |
| Total | $17,520,398 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,920,021 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,267,579 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,434,912 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,812,292 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,656,511 | CurrentTaxYearAmt |
| Total | $18,091,315 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $18,091,315 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,738 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $120,936 | CurrentTaxYearAmt |
| Total | $365,722 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $58,738 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,596 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,119 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $46,333 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $120,936 | CurrentTaxYearAmt |
| Total | $365,722 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $410 | CurrentTaxYearMinus4YearsAmt |
| Total | $410 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,979,169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,355,175 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,487,031 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,858,625 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,777,447 | CurrentTaxYearAmt |
| Total | $18,457,447 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.98020 | PublicSupportCY509Pct |
| Public Support PY509 | 0.98420 | PublicSupportPY509Pct |
| Investment Income CY | 0.02000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part IV Form990ScheduleAPartIVGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 12 | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME 410 | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,425,097 | OtherCostOrOtherBasisAmt |
| Depreciation | $571,761 | DepreciationAmt |
| Book Value | $853,336 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $288,065 | OtherCostOrOtherBasisAmt |
| Depreciation | $239,393 | DepreciationAmt |
| Book Value | $48,672 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $902,008 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| BOND FUNDS | $3,414,016 |
| DEFERRED BOND ISSUE COST | $1,715,316 |
| INTERCOMPANY | $1,131,141 |
| OTHER ASSETS | $450,000 |
| BOND ISSUE DISCOUNT | $99,115 |
| CIP | $58,134 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,867,722 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTEREST RATE SWAP | Desc |
| Amt | $1,953,133 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,953,133 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,909,134 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,948 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $133,635 | OtherRevenueAmt |
| Revenue Not Reported | $131,687 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,777,447 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $4,777,447 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,578,450 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $4,578,450 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $4,578,450 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | SUBSTANTIALLY ALL AFFILIATES OF LSA AND LFS ARE ORGANIZED AS NORTH CAROLINA NOT-FOR-PROFIT 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, 2014 OR 2013. TAX YEARS SUBSEQUENT TO 2009 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 133,635 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|
| TED GOINS JR | |||
| PRESIDENT | $274,066 | $5,496 | $279,562 |
| KIRBY NICKERSON | |||
| TREASURER/CFO | $170,532 | $4,920 | $175,452 |
| KESHA SMITH | |||
| CHIEF OPER. OFFICER | $157,313 | $5,496 | $162,809 |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| NC MEDICAL CARE COMMISSION - 2012A | |||||||
| A | 521309402 | 65821DNW7 | 2012-12-05 | $44,790,000 | false | false | false |
| NC MEDICAL CARE COMMISSION - 2012B | |||||||
| B | 521309402 | 65821DNW7 | 2012-12-05 | $26,254,401 | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt |
|---|---|---|---|---|---|---|---|
| A | $520,000 | $44,270,000 | Yes (true) | false | false | Yes (true) | |
| B | $22,473,522 | false | false | false | Yes (true) | $3,780,879 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | Yes (true) |
| B | false | false | false | false | false | false | Yes (true) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | false | false | false | false | false |
| B | false | false | false | false | Yes (true) | false | false | false | false |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE K - PURPOSE OF ISSUE DESCRIPTION | NC MEDICAL CARE COMMISSION - 2012A REFUND THE OUTSTANDING SERIES 2009 AND SERIES 2010 BONDS AS WELL AS OTHER LOANS AND FUND DEBT SERVICE RESERVE FUND AND ISSUANCE COSTS. NC MEDICAL CARE COMMISSION - 2012B FINANCE THE COST OF CONSTRUCTION OF A 120 BED NURSING FACILITY IN HICKORY, NORTH CAROLINA, A 100 BED NURSING FACILITY IN CLEMMONSVILLE, NORTH CAROLINA, ROUTINE CAPITAL IMPROVEMENTS AND RENOVATIONS TO OTHER FACILITIES. |
| SCHEDULE K - ADDITIONAL INFORMATION | NC MEDICAL CARE COMMISSION - 2012A A SERIES 1998 BOND WAS ALSO ISSUED BY THE NORTH CAROLINA MEDICAL CARE COMMISSION; HOWEVER, THE BOND WAS NOT REQUIRED TO BE REPORTED AS IT DID NOT MEET THE FILING REQUIREMENTS OF HAVING AN OUTSTANDING PRINCIPAL BALANCE IN EXCESS OF 100,000 AND BEING ISSUED AFTER DECEMBER 31, 2002. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LSA MANAGEMENT, INC. PROVIDES ADMINISTRATIVE SUPPORT, MANAGEMENT, ACCOUNTING, INFORMATION TECHNOLOGY, AND RESOURCE DEVELOPMENT SERVICES TO LUTHERAN SERVICES FOR THE AGING, INC. AND ITS AFFILIATES. LUTHERAN SERVICES FOR THE AGING, INC. (LSA). ITS MISSION STATEMENT IS "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE". |
| FORM 990, PART VI | 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, PAGE 6, PART VI, LINE 3 | 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, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED BY THE CHIEF FINANCE OFFICER AND MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT. ANY MATTERS ARE RAISED TO THE OUTSIDE ACCOUNTANTS FOR COLLABORATION AND ULTIMATE RESOLUTION. |
| FORM 990, PAGE 6, PART VI, LINE 12C | 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, PAGE 6, PART VI, LINE 15A | 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 PRESIDENT WHICH IS PAID BY THE MANAGING ORGANIZATION OF THE CONTROL GROUP. |
| FORM 990, PAGE 6, PART VI, LINE 15B | ALL COMPENSATION LIMITS ARE COMPARED TO STATE AND NATIONAL RANGES BASED ON FACILITY SIZE AND EXPERIENCE OF STAFF. THE 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, PAGE 6, PART VI, LINE 19 | FORMS 990 ARE POSTED ON GUIDESTAR AND AVAILABLE UPON REQUEST AT THE LSA OFFICE LOCATED IN SALISBURY, NC. |
| FORM 990, PART VII | 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 XI, LINE 9 | CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 133,635 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (31 entries)
| Business Name Line2DisregardedEntityName/BusinessNameLine2 | Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ABUNDANT LIVING ADULT DAY SERVICES | ||||||||||||
| INC | PO BOX 947 | SALISBURY | NC | 28145 | 561884652 | ADULT DAY | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LFS REAL PROPERTIES INC | ||||||||||||
| PO BOX 2369 | SALISBURY | NC | 28145 | 581820383 | REAL ESTAT | NC | 501C2 | LFS | Yes (true) | |||
| LSA ELMS AT TANGLEWOOD INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 263735637 | ASSIST LVG | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LSA ELMS PROPERTY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 263739962 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LSA PHARMACY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 201457251 | PHARMACY | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN FAMILY SERVICES IN THE | ||||||||||||
| CAROLINAS | PO BOX 2369 | SALISBURY | NC | 28145 | 561286323 | COMM. SVC | NC | 501C3 | 11B | LSA INC | Yes (true) | |
| LUTHERAN HOME - ALBEMARLE INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 201457298 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME - FORSYTH COUNTY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 263328029 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME - HICKORY WEST INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 201457410 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME - HICKORY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 201457341 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME - WILMINGTON INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 260158686 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME - WINSTON-SALEM INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 561500212 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME ALBEMARLE PROPERTY | ||||||||||||
| INC | PO BOX 947 | SALISBURY | NC | 28145 | 201457273 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME AT TRINITY OAKS | ||||||||||||
| PROPERTY INC | PO BOX 947 | SALISBURY | NC | 28145 | 201457796 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME AT TRINITY OAKS INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 201457824 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LUTHERAN HOME FORSYTH COUNTY | ||||||||||||
| PROPERTY INC | PO BOX 947 | SALISBURY | NC | 28145 | 461188488 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME HICKORY PROPERTY | ||||||||||||
| INC | PO BOX 947 | SALISBURY | NC | 28145 | 201457319 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME HICKORY WEST PROPERTY | ||||||||||||
| INC | PO BOX 947 | SALISBURY | NC | 28145 | 205304712 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME WILMINGTON PROPERTY | ||||||||||||
| INC | PO BOX 947 | SALISBURY | NC | 28145 | 260158745 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN HOME WINSTON-SALEM | ||||||||||||
| PROPERTY INC | PO BOX 947 | SALISBURY | NC | 28145 | 205304794 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN RETIREMENT CENTER - | ||||||||||||
| SALISBURY INC | PO BOX 947 | SALISBURY | NC | 28145 | 561540214 | ASSIST LVG | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN RETIREMENT CENTER - | ||||||||||||
| WILMINGTON INC | PO BOX 947 | SALISBURY | NC | 28145 | 561500308 | INDEP. LVG | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN RETIREMENT CENTER AT | ||||||||||||
| LUTHERIDGE INC | PO BOX 947 | SALISBURY | NC | 28145 | 581823983 | ASSIST LVG | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN SERVICES FOR THE AGING | ||||||||||||
| FOUNDATION INC | PO BOX 947 | SALISBURY | NC | 28145 | 561681723 | FOUNDATION | NC | 501C3 | 9 | LSA INC | Yes (true) | |
| LUTHERAN SERVICES FOR THE AGING | ||||||||||||
| INC (LSA INC) | PO BOX 947 | SALISBURY | NC | 28145 | 560752160 | PARENT ORG | NC | 501C3 | 9 | false | N/A | |
| LUTHERAN SERVICES PROPERTY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 203895886 | LEASING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| LSA THERAPY INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 461886488 | THERAPY | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| TRINITY AT HOME INC | ||||||||||||
| PO BOX 947 | SALISBURY | NC | 28145 | 464838098 | NURSING | NC | 501C3 | 9 | LSA INC | Yes (true) | ||
| MOUNTAIN RIDGE GROUP HOME INC | ||||||||||||
| PO BOX 2369 | SALISBURY | NC | 28145 | 581782084 | GROUP HOME | NC | 501C3 | 7 | LFS | Yes (true) | ||
| WHITTECAR HOME INC | ||||||||||||
| PO BOX 2369 | SALISBURY | NC | 28145 | 581940152 | GROUP HOME | NC | 501C3 | 7 | LFS | Yes (true) | ||
| PACE AT HOME INC | ||||||||||||
| 1915 FAIRGROVE CHURCH ROAD | NEWTON | NC | 28658 | 273462373 | CARE SVC | NC | 501C3 | 3 | false | N/A | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (true) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (39 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2 | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| LUTHERAN SERVICES FOR THE AGING | |||
| INC | C | $212,912 | FMV |
| LUTHERAN HOME - WILMINGTON INC | |||
| D | $7,826 | FMV | |
| LUTHERAN HOME - WINSTON-SALEM INC | |||
| D | $658,000 | FMV | |
| LUTHERAN RETIREMENT CENTER - | |||
| WILMINGTON INC | D | $1,057,906 | FMV |
| LUTHERAN FAMILY SERVICES IN THE | |||
| CAROLINA | D | $1,300,737 | FMV |
| LUTHERAN HOME WINSTON-SALEM | |||
| PROPERTY INC | D | $1,070,675 | FMV |
| CONTROL GROUP INTERCOMPANY RECPAY | |||
| D | $2,546,224 | FMV | |
| LUTHERAN RETIREMENT CENTER AT | |||
| LUTHERIDGE INC | D | $586,835 | FMV |
| LUTHERAN RETIREMENT CENTER - | |||
| SALISBURY INC | D | $745,430 | FMV |
| LUTHERAN HOME HICKORY PROPERTY INC | |||
| D | $1,131 | FMV | |
| LUTHERAN HOME HICKORY WEST PROPERTY | |||
| INC | D | $243,552 | FMV |
| LUTHERAN HOME WILMINGTON PROPERTY | |||
| INC | D | $434,366 | FMV |
| LSA ELMS AT TANGLEWOOD INC | |||
| E | $1,022,964 | FMV | |
| LUTHERAN HOME - HICKORY INC | |||
| E | $1,376,466 | FMV | |
| LUTHERAN HOME - ALBEMARBLE INC | |||
| E | $805,372 | FMV | |
| LUTHERAN HOME AT TRINITY OAKS INC | |||
| E | $397,288 | FMV | |
| ABUNDANT LIVING ADULT DAY SERVICES | |||
| INC | E | $29,142 | FMV |
| LUTHERAN HOME - HICKORY WEST INC | |||
| E | $1,178,792 | FMV | |
| LUTHERAN HOME ALBEMARBLE PROPERTY | |||
| INC | E | $10,563 | FMV |
| LUTHERAN HOME AT TRINITY OAKS | |||
| PROPERTY INC | E | $52,771 | FMV |
| LSA ELMS PROPERTY INC | |||
| E | $26,727 | FMV | |
| LSA PHARMACY INC | |||
| E | $1,290,920 | FMV | |
| LUTHERAN SERVICES PROPERTY INC | |||
| E | $21,037 | FMV | |
| LUTHERAN HOME - FORSYTH COUNTY INC | |||
| E | $9,857 | FMV | |
| LSA PHARMACY INC | |||
| H | $2,523 | FMV | |
| LUTHERAN SERVICES PROPERTY INC | |||
| K | $24,000 | FMV | |
| LUTHERAN SERVICES FOR THE AGING | |||
| INC | L | $450,000 | FMV |
| LUTHERAN HOME - HICKORY INC | |||
| L | $510,592 | FMV | |
| LSA ELMS AT TANGLEWOOD INC | |||
| L | $167,636 | FMV | |
| LUTHERAN HOME - ALBEMARBLE INC | |||
| L | $267,495 | FMV | |
| LUTHERAN RETIREMENT CENTER AT | |||
| LUTHERIDGE INC | L | $133,296 | FMV |
| LUTHERAN HOME AT TRINITY OAKS INC | |||
| L | $429,240 | FMV | |
| ABUNDANT LIVING ADULT DAY SERVICES | |||
| INC | L | $22,000 | FMV |
| LUTHERAN HOME - HICKORY WEST INC | |||
| L | $415,303 | FMV | |
| LUTHERAN HOME - WILMINGTON INC | |||
| L | $338,908 | FMV | |
| LUTHERAN HOME - WINSTON-SALEM INC | |||
| L | $369,593 | FMV | |
| LUTHERAN RETIREMENT CENTER - | |||
| SALISBURY INC | L | $214,024 | FMV |
| LSA PHARMACY INC | |||
| L | $261,180 | FMV | |
| LUTHERAN FAMILY SERVICES IN THE | |||
| CAROLINA | L | $660,579 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | "CONTROL GROUP INTERCOMPANY REC/PAY" CONSISTS OF SHORT-TERM INTERCOMPANY ALLOCATIONS BETWEEN THE ENTITIES WITHIN THE CONTROLLED GROUP. | ExplanationTxt |