Lutheran Family Services In The Carolinas Inc in Salisbury, North Carolina (NC)

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Lutheran Family Services In The Carolinas Inc
Employer Identification Number (EIN)561286323
Name of OrganizationLutheran Family Services In The Carolinas Inc
AddressPO BOX 947, Salisbury, NC 28145-0947
SubsectionReligious Organization
Ruling Date08/1963
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationAssociation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2014
Assets$1,000,000 to $4,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$2,405,602
Amount of Income$15,294,418
Form 990 Revenue Amount$15,294,418
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Family Services


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Amount of income in 2014: $15,294,418 (it was $15,475,063 in 2013)
This organization: 

 $15,294,418
Other organizations performing similar types of work: 

 $1,485,146

Assets in 2014: $2,405,602 (it was $2,992,330 in 2013)
This organization: 

 $2,405,602
Other organizations performing similar types of work: 

 $913,655

Expenses in 2013: $15,832,995
Lutheran Family Services In The Carolinas Inc: 

 $15,832,995
Other organizations performing similar types of work: 

 $1,534,527

Income to expenses ratio in 2013: 1.0
Lutheran Family Services In The Carolinas Inc: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 245
This organization: 

 245
Other organizations performing similar types of work: 

 44

Employees paid over $100,000 in 2013: 0.4%
Lutheran Family Services In The Carolinas Inc: 

 0.4%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 13.4%
Lutheran Family Services In The Carolinas Inc: 

 13.4%
Other organizations performing similar types of work: 

 29.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10965968
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return276245
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$300,710$243,459
Total reportable compensation from related organizations$766,672$854,437
Total estimated amount of other compensation from the organization and related organizations$54,751$58,485
Total number of individuals who received more than $100,000 of reportable compensation from the organization21
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$15,703,874$14,441,327$15,475,063
Contributions, Gifts, Grants and Other Similar Amounts$1,993,921$1,827,191$2,076,265
Program Service Revenue$13,673,003$12,454,441$13,168,645
0$11,244,696$12,545,248
0$717,985$493,001
0$491,760$130,396
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$23,967$22,535$13,922
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$49,893$78,683
Gross rents (Real / Personal)$0 / $0$49,893 / $0$78,683 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$0 / $0$49,893 / $0$78,683 / $0
Net gain/loss from sales of assets other than inventory$-40,657$-845$14,789
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $275,276
Less: cost or other basis and sales expenses (Securities / Other)$40,657 / $0$845 / $0$0 / $260,487
Gain or (loss) (Securities / Other)$-40,657 / $0$-845 / $0$0 / $14,789
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$53,640$88,112$122,759
0$88,112$122,759
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$15,589,982$14,628,315$15,832,995
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$202,758$595,529
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$280,114$283,055$282,896
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$6,530,161$5,527,413$5,970,386
Pension plan accruals and contributions$0$0
Other employee benefits$700,506$551,956
Payroll taxes$450,580$548,713$448,162
Fees for services (non-employees)
Management$84,000$300,290
Legal$4,864$5,093
Accounting$67,791$39,940
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$89,711$129,781
Advertising and promotion$2,097$18,315
Office expenses$25,213$60,334
Information technology$0$0
Royalties$0$0
Occupancy$529,714$634,011
Travel$375,194$457,686
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$156,323$151,981
Payments to affiliates$0$0
Depreciation, depletion, and amortization$127,814$105,344
Insurance$105,868$99,181
Other expenses$3,770,378$3,757,763
Other expenses$431,518$860,795
Other expenses$326,486$359,855
Other expenses$321,735$245,981
Other expenses$947,164$757,716
Balance Sheet
201120122013
Total assets$2,692,147$2,820,736$2,992,330
Cash - non-interest-bearing$339,440$337,236
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$1,900,141$1,816,941
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$67,954$82,211
Land, buildings, and equipment: cost or other basis$149,141$370,806
Investments - publicly traded securities$268,294$275,408
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$95,766$109,728
Total liabilities$5,943,203$6,079,027$6,596,180
Accounts payable and accrued expenses$1,089,435$1,345,514
Grants payable$0$0
Deferred revenue$38,160$38,160
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$300,000$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$4,951,432$5,212,506
Total net assets or fund balances$-3,251,056$-3,258,291$-3,603,850
Unrestricted net assets$-3,814,633$-4,192,761
Temporarily restricted net assets$337,082$368,651
Permanently restricted net assets$219,260$220,260
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2)
Number of organizations supported1
Sum of amounts of support$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Seamens Society For Children And Families50 Bay St, Staten Island, NY 10301-2511NY1938-04$19,109,922
2Operation Breakthrough Inc1415 Holloway St, Durham, NC 27703-2125NC1964-11$5,667,662
3Greensboro Lifeskills Center2804 Randleman Rd Ste Uandz, Greensboro, NC 27406-5263NC1998-10$139,328
4East Wake Education FoundationPO BOX 1404, Wendell, NC 27591-1404NC1994-07$134,285
5D & K On Call Therapeutic Educational Resource Services Inc1428 Orchard Lake Dr Ste B, Charlotte, NC 28270-1474NC2004-12$92,985
6Starfish Family Services Inc30000 Hiveley St, Inkster, MI 48141-1089MI1979-02$21,972,344
7Youth And Family Alternatives Inc7524 Plathe Rd, New Prt Rchy, FL 34653-4520FL1974-08$18,703,870
8Lutheran Family Services In The Carolinas IncPO BOX 947, Salisbury, NC 28145-0947NC1963-08$15,294,418
9Turning Points For Children260 S Broad St Fl 18, Philadelphia, PA 19102-5000PA1934-10$11,731,456
10Tides Family Services Inc215 Washington St, West Warwick, RI 02893-5017RI1983-11$7,405,472
11Family Service Of The Piedmont Inc902 Bonner Dr, Jamestown, NC 27282-8948NC1995-05$6,139,927
12St Stephens Community House1500 E 17th Ave, Columbus, OH 43219-1002OH1946-03$5,044,112
13Santa Cruz County Parents Association Inc9047 Soquel Dr Ste D, Aptos, CA 95003-4069CA1974-12$4,597,859
14Spectrum Inc, Spectrum Youth & Family Services31 Elmwood Ave, Burlington, VT 05401-4347VT1973-11$4,464,324
15The Lincoln Center For Family And Youth820 Adams Ave Ste 100, Audubon, PA 19403-2328PA1985-09$3,418,080
16Sos Community Services101 S Huron St, Ypsilanti, MI 48197-5421MI1981-02$2,562,135
17Exceptional Childrens Assistance Center Inc907 Barra Row Ste 102-103, Davidson, NC 28036-8103NC1987-05$1,463,311
18Family Guidance Center Incorporated17 Hwy 70 Se, Hickory, NC 28602NC1961-07$814,414
19Randolph County Family Crisis Center IncPO BOX 2161, Asheboro, NC 27204-2161NC1980-01$790,882
20Family Resources Of Cherokee CountyPO BOX 1216, Murphy, NC 28906-1216NC1999-09$350,365
Number of organizations performing similar types of work
Alabama3
Arizona3
California38
Colorado10
Connecticut9
District of Columbia4
Florida15
Georgia10
Iowa3
Illinois12
Indiana7
Kansas3
Kentucky3
Louisiana5
Massachusetts20
Maryland6
Maine1
Michigan12
Minnesota11
Missouri6
Mississippi2
Montana3
North Carolina10
Nebraska3
New Hampshire3
New Jersey5
New Mexico1
New York20
Ohio6
Oklahoma4
Oregon3
Pennsylvania19
Rhode Island2
South Carolina5
Tennessee2
Texas15
Utah4
Virginia5
Vermont7
Washington7
Wisconsin8
West Virginia4
Total319
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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