2013-02-12T10:28:58-06:00 2012-03-31 742587727 Glass & Company PC 515 Congress Ave 1900 Austin TX 78701 990 2011-04-01 741109745 Lutheran Social Services of the South Inc LUTH 5124591000 PO Box 140767 Austin TX 787140767 Kurt Senske 5124591000 2013-01-29 1 Gerhardt G Rische Jr CPA P00367311 5124808182 2011 2016-02-25 16:41:14Z Kurt Senske PO Box 140767 Austin TX 787140767 53402774 0 9386 X WWW.LSSS.ORG X 1926 TX Our mission is to provide help, healing and hope in the name of Jesus Christ. 16 16 1184 5907 0 0 4822490 6536144 46444664 42706318 1097612 433157 751777 903649 53116543 50579268 10429608 10640041 0 0 27129117 25446615 0 0 1397268 15831872 15070915 53390597 51157571 -274054 -578303 44036731 42193749 15644804 14737554 28391927 27456195 X Our mission is to provide help, healing and hope in the name of Jesus Christ. 0 0 15925308 16537693 We are the largest provider of children's residential services in Texas, with 477 foster homes caring for more than 859 children daily. 15622464 13641359 We have 5 children's residential treatment centers, including 3 treatment centers and 2 refugee service centers. Combined, they provided more than 85,000 days of service to the children. 12867531 11458319 We opened the first adult day care center in Texas which allows older and disabled adults to age in place and live as independently as possible. In addition, we continue to operate skilled nursing and assisted/independent living facilities for seniors. In this fiscal year, we provided over 120,000 days of service to the residents. 614999 1301487 We offer domestic adoption services in Texas and help families facilitate international adoptions. This fiscal year, we placed 104 children domestically and assisted with 46 international adoptions. 614999 1301487 45030302 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 232 0 1 1184 1 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Kurt Senske 5124591000 8305 Cross Park Drive Austin TX 78754 X William Benfer 1.00 X 0 0 0 Fred Bleeke 1.00 X 0 0 0 Mark Etheredge 1.00 X 0 0 0 Terry Kieschnick 1.00 X 0 0 0 Gregory M Koch 1.00 X 0 0 0 Lee Ruth Krieg 1.00 X X 0 0 0 Barbara Kruse 1.00 X X 0 0 0 Dick Moeller 1.00 X X 0 0 0 Evan Moilan 1.00 X 0 0 0 James Trester 1.00 X 0 0 0 Rev William H Tucker 1.00 X 0 0 0 James Hammond 1.00 X 0 0 0 Kevin Benz 1.00 X 0 0 0 Joel Reed 1.00 X 0 0 0 John Long 1.00 X 0 0 0 Cathy Zwernemann 1.00 X 0 0 0 Kurt Senske 40.00 X 325741 0 110624 Elizabeth Anne Guthrie 40.00 X 275203 0 1668 Daniel Damon 40.00 X 174525 0 2405 Tracy McHaney 40.00 X 115253 0 1727 Scott Carroll 40.00 X 98722 0 1898 Mark Minick 40.00 X 140145 0 867 John J Berkely 40.00 X 158946 0 2292 David Kahle 40.00 X 186933 0 2464 Irene Clements 40.00 X 84756 0 1098 Marcel Lue 40.00 X 122933 0 1898 Robert Slocum 40.00 X 97015 0 1564 Sara Rodriguez 40.00 X 87802 0 1097 Lance Nabers 40.00 X 82117 0 1097 1950091 0 130699 8 0 1 0 0 15854 6520290 6536144 Therapeutic Foster Car 624100 16537693 16537693 Residential Treatment 623990 13641359 13641359 Net Senior Services Re 623990 11458319 11458319 Adoption 624100 762096 762096 Other Program Related 623990 306851 306851 42706318 200617 200617 137510 137510 2871358 42976 2651861 29933 219497 13043 232540 232540 907851 15854 141712 766139 766139 50579268 42938858 0 1104266 10640041 10640041 1950090 633569 1129588 186933 19245778 17255299 1215334 775145 30998 4638 26360 2676357 2519518 106061 50778 1543392 1335628 140617 67147 158464 123602 34862 55600 5 55595 26919 26919 1274858 804389 439096 31373 283450 269729 4903 8818 1838191 1495025 252822 90344 533674 346222 184825 2627 6575891 6064590 511202 99 727857 606568 49105 72184 91654 55542 9522 26590 14063 9736 4327 773925 304786 441377 27762 519910 443859 61127 14924 Food 1318150 1318161 -11 Clothing 560932 560932 Recreation Expense 179425 179339 86 Dues, Licenses and Subs 67160 27301 36359 3500 70792 31823 38969 51157571 45030302 4730001 1397268 9118657 8386433 18774312 17353605 192581 853335 13734978 9380766 4697646 4354212 7791820 7767495 3451715 3468002 10000 10667 44036731 42193749 5818218 5058111 766724 735122 67453 68741 8992409 8875580 15644804 14737554 X 20097723 16918066 2450820 4631892 5843384 5906237 28391927 27456195 44036731 42193749 X -578303 -357429 X 0 1 1 X 1 1 X 7162927 7418329 5076418 5579498 7443994 32681166 7162927 7418329 5076418 5579498 7443994 32681166 32681166 813520 54436 201274 198005 200617 1467852 754600 335182 129184 130091 137510 1486567 35635585 233637446 0.91710 0.89400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6941067 273145 -73342 184853 6956017 6647929 33353 398302 138517 6941067 6434571 113339 200983 100964 6647929 7465828 49958 -1012867 68348 6434571 0.85000 0.15000 1 0 2207296 2207296 1702628 884822 817806 6986851 6423805 563046 2838203 2072139 766064 4354212 Interest in Donor Established Trusts 3468002 F 3468002 Life Leases 8875580 8875580 50579268 51157571 -578303 -357429 -357429 -935732 50363547 -357429 141712 -215717 50579264 4 4 50579268 51299281 141712 141712 51157569 2 2 51157571 Description of Intended Use of Endowment Funds: Part V, Line 4: To benefit Children's Services, Senior Services and/or Adoptions, as specified within each endowment restriction. Description of Uncertain Tax Positions Under FIN 48: Part X: On April 1, 2009 LSSS adopted the provision under ASC Topic 740, Income Taxes, that clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribes a recognition threshold and measurement attribute for financial statement disclosure of tax positions taken or expected to be taken on a tax return. LSSS evaluates uncertain tax positions, if any exist, under this provision. LSSS accounts for uncertainty of income taxes based on a "more-likely-than-not" threshold for the recognition and de-recognition of tax positions, which includes the accounting for interest and penalties relating to tax positions. At the adoption, there was no liability for uncertain tax positions due to the fact that LSSS's federal income tax status was not considered an uncertain tax position. LSSS currently does not have any tax positions that it would consider uncertain at March 31, 2012. Part XII, Line 2d - Other Adjustments: Fund raising expenses deducted on Form 990, Part VIII, Line 8b 141,712. Part XII, Line 4b - Other Adjustments: Rounding adjustment 4. Part XIII, Line 2d - Other Adjustments: Fund raising expenses deducted on Form 990, Part VIII, Line 8b 141,712. Part XIII, Line 4b - Other Adjustments: Rounding adjustment 2. Europe Program Services International Adoption Services 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 New Life - Make a Difference 339957 339957 27649 325 4276 8712 Houston Golf 98727 98727 11880 1350 0 6434 12 485021 15854 469167 52370 2199 715 25802 923705 15854 907851 91899 3874 4991 40948 141712 766139 1 Payments to Foster Parents to cover expenses for children placed in their care 516 9203865 Provided residential treatement services to adoptive families through the Post Adoption Contract in order to prevent adoption dissolution 256 103975 Payments to Foster Parents for Office of Refugee and Resettlement to cover expenses for children placed in their care 212 443388 Allowances provided by the Office of Refugee and Resettlement to each child in care in the program 424 20493 Provide camp registration and other activity supplies for foster children in our care 124 18219 Provide Emergency Assistance for Utility, Food and Prescription Assistance to Low Income Families 1182 8387 Provide Thanksgiving Meals to Low Income Families 100 4434 Provide Food Assistance to Low Income Families 1809 10650 Provide Utility Assistance to Low Income Families 3583 746775 Provide Prescription Assistance to Low Income Families 554 8297 Allowances provided to each child in care in the residential treatment program 444 16344 Provide fee subsidies to low income seniors for geriatric care management 19 6550 Provide fee assistance to families for adoption services 18 13956 Provide assistance for youth aging out of the foster care system 31 34708 Foster Parent Payments - Each foster parent receives payment for expenses incurred for the care of foster children in their home. The amount of payment is set by the state and is based on the level of care needed for the child. LSSS also receives a reimbursement for these payments in an amount also approved by the state. A reconciliation process between the state and LSSS occurs each time reimbursement is submitted. If LSSS records do not tie to the state's, LSSS works dilingently with the state to resolve any discrepancies as quickly as possible. In addition, all foster parents are licensed by the state and credentials are routinely reviewed by LSSS to make certain the foster parent families stay in compliance. Post Adoption Residential Treatment - Adoptive families will contact the state and submit an application for assistance for the adoptive child. The state then contacts LSSS to provide these services since we hold the state contract for Region III and Region VII. We provide a monthly invoice with associated expense backup to the state for their reimbursement. The contract also requires an annual monitoring report. Foster Parent Payments - ORR - Each foster parent receives payment for expenses incurred for the care of foster children in their home. The amount of payment is set by the Office of Refugee and Resettlement (ORR). LSSS will be reimbursed this amount plus an adminstration fee as approved by the ORR. In addition, all foster parents are licensed by the state and credentials are routinely reviewed by LSSS to make certain the foster parent families stay in compliance. Allowances - Each child in care in the Office of Refugee and Resettlement program receives $1/day for each day they are at the facility. Upon discharge, the child is then paid the balance in their account. A report is filed quarterly with Health and Human Services reporting expenses incurred on the program. For the RTC programs, each child can receive an allowance for good behavior. They can use this allowance for special events with the balance paid out to them upon discharge. A reconciliation is kept for each child showing the amounts earned and paid out. In addition, the child will sign off on any amounts they receive. Foster Children Camp Registration and Activity Supplies - Families who wish to apply for these funds will fill out an information form providing the child's information and detail of need. Once approved, the funds used must be backed up by registration and/or receipt for the activity/supply. Emergency Assistance - All clients must go through a screening process that shows disparities between household income and expenses. Additionally, we participate in a web-based program called Charity Tracker that shows when clients are continually going from agency to agency for food, utility payments and other services. This tool allows us to weed out the habitual abusers of resources or in some cases, address issues that keep the client(s) from being able to meet their own obligations and make the appropriate referrals. Food Assistance - EFSP funds are distributed in two equal payments, one at the beginning of the grant period and the other upon request, but no later than July. There is a simple one-page report that goes in monthly to the local United Way and a final report that goes to the National Board. Periodically, the National Board will require all documentation from a given agency to support the use of EFSP funds for the grant phase. In addition, each year families are given Thanksgiving meal baskets. Selection is limited to the first 100 families who submit their names for the assistance. Utility Assistance - CEAP funds are disbursed following the receipt of a monthly report and Request For Funds. The RFF includes client utility payments for two components (Elderly/Disabled and Energy Crisis), as well as program costs allowed. Monitors from TDHCA visit each program receiving CEAP funds on an annual basis. They compare client files to monthly reports and check copies to each utility vendor. Atmos Share the Warmth and SPEC Roundup funds are not grant-related. However, we screen for these funds just like any other assistance. SPEC dollars are a set amount that we receive and report about on a quarterly basis. Atmos funds come in sporadically and, until this year, only reported on an annual basis. Beginning January 2010, we began reporting on a monthly basis. Prescription Assistance - This grant covers monthly glucose test strip purchases for very impoverished female clients for one year. Each client will fill out an application to receive the assistance. The grant required an interim and final report. Geriatric Care Management Fee Subsidy - This program subsidizes fees for geriatric care assessments and develops plans for low income seniors. Adoption Fee Asssistance - This program subsidizes fees for adoptive families who demonstrate a financial need. BeREAL (Ready, Educated, Accomplished Leaders) Assistance - This program provides assistance for youth ages 13-25 aging out of Louisianas foster care system. It provides support needed to help them succeed as they make the transition to college and the next chapters of their lives. These youth face a bleak future without support, life skills, and permanent connections. BeREAL was created to bridge this gap, with the help and one-on-one involvement of community volunteers and mentors. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Kurt Senske 186004 0 135225 0 4512 0 26251 0 84373 0 436365 0 0 0 Elizabeth Anne Guthrie 199802 0 69166 0 6235 0 0 0 1668 0 276871 0 0 0 Daniel Damon 137649 0 30870 0 6006 0 0 0 2405 0 176930 0 0 0 John J Berkely 128187 0 28209 0 2550 0 0 0 2292 0 161238 0 0 0 David Kahle 135305 0 49567 0 2061 0 0 0 2464 0 189397 0 0 0 Form 990, Part VI, Section B, line 11 The board reviews in detail and approves the Form 990 at either a special meeting or regular board meeting. The board meeting minutes document the review and approval of the tax return. Form 990, Part VI, Section B, line 12c LSSS annually distributes its conflict of interest policy to officers, directors, and key employees to read, understand, and affirm that they comply with the conflict of interest policy. Form 990, Part VI, Section B, line 15 LSSS reviews annually the compensation of its CEO, officers, top executives and key individuals. They use non-profit salary-compensation data to evaluate and set their salary grade system of all employees. LSSS uses the following process to establish the compensation of the Chief Executive Officer: The Chair of the board of directors, on an annual basis, appoints a Personnel Committee, comprised of five members of the board of directors. None of these members has a "conflict of interest" as defined in the instructions to Part VI, Form 990. The Personnel Committee voted unanimously to approve the compensation arrangements. The details of such arrangements are also shared with the full board of directors. The committee uses a wide range of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations in establishing compensation for the CEO. This data includes not-for-profit organizations, including other Lutheran organizations, charities, foundations, associations, higher education, governmental, and health care services. Form 990, Part VI, Section C, line 19 LSSS makes it governing documents, conflict of interest policy, and financial statements available to the public upon request. Hours Devoted to Related Organizations Form 990, Part VII, Line 1a (B) John Berkely devotes 10 hours per week to the activities of the Village at Gleannloch Farms, Inc. Mark Minick devotes 24 hours per week to the activities of Lutheran Social Service Disaster Response, Inc. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -357,429. Lutheran Properties Inc PO Box 140767 Austin TX 787140767 900199991 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Village at Gleannloch Farms Inc PO Box 140767 Austin TX 787140767 743018046 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 ELCA Copperfield Village Inc PO Box 140767 Austin TX 787140767 743018044 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) Line 11a, I 0 Lutheran Social Service Disaster Response Inc PO Box 140767 Austin TX 787140767 204781648 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Lubbock Lutheran Retirement Corporation PO Box 140767 Austin TX 787140767 743016365 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) Line 11a, I 0 Lutheran Affordable Housing Corporation PO Box 140767 Austin TX 787140767 204340295 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) Line 11a, I 0 Lutheran RTC Senior Services Inc PO Box 140767 Austin TX 787140767 300278534 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Bokenkamp Children's Residential Treatment Center PO Box 140767 Austin TX 787140767 300278539 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 New Life Children't Residential Treatment Center PO Box 140767 Austin TX 787140767 300278544 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Krause Children's Residential Treatment Center PO Box 140767 Austin TX 787140767 300278536 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Nelson Children's Residential Treatment Center PO Box 140767 Austin TX 787140767 300278537 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Lutheran Senior Services Inc PO Box 140767 Austin TX 787140767 201737867 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Kruse Memorial Lutheran Village Inc PO Box 140767 Austin TX 787140767 260097991 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Lutheran Social Services Benevolance Foundation PO Box 140767 Austin TX 787140767 204781682 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 Peace Lake Towers Inc PO Box 140767 Austin TX 787140767 720860023 To provide help, healing and hope in the name of Jesus Christ TX 501(c)(3) 9 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 1 0 0 ELCA Copperfield Village D Lubbock Lutheran Retirement Corporation J 382622 Lubbock Lutheran Retirement Corporation D 419925 Lutheran Properties Inc D 13727169 Lutheran Properties Inc J 3357783 Lutheran Social Services Disaster Response Inc I 40014 Lutheran Social Services Disaster Response Inc K 114639 Lutheran Social Services Disaster Response Inc E 324609 Village at Gleannloch Farms Inc D 865841 Village at Gleannloch Farms Inc K 75887 Village at Gleannloch Farms Inc P 3839