Lutheran Home-Winston-Salem Inc in Salisbury, North Carolina (NC)

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Lutheran Home-Winston-Salem Inc
Employer Identification Number (EIN)561500212
Name of OrganizationLutheran Home-Winston-Salem Inc
AddressPO BOX 947, Salisbury, NC 28145-0947
SubsectionReligious Organization
Ruling Date08/1963
DeductibilityContributions are deductible
FoundationChurch
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2014
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 - Not required to file (church)
Asset Amount$2,883,177
Amount of Income$9,142,767
Form 990 Revenue Amount$9,142,767
National Taxonomy of Exempt Entities (NTEE)Health - General and Rehabilitative: Nursing, Convalescent Facilities


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Amount of income in 2014: $9,142,767 (it was $9,074,820 in 2013)
Lutheran Home-Winston-Salem Inc: 

 $9,142,767
Other organizations performing similar types of work: 

 $4,850,977

Assets in 2014: $2,883,177 (it was $3,279,263 in 2013)
This organization: 

 $2,883,177
Other organizations performing similar types of work: 

 $4,393,216

Expenses in 2013: $9,220,552
Lutheran Home-Winston-Salem Inc: 

 $9,220,552
Other organizations performing similar types of work: 

 $4,758,809

Income to expenses ratio in 2013: 1.0
Lutheran Home-Winston-Salem Inc: 

 1.0
Other organizations performing similar types of work: 

 1.1

Number of employees in 2013: 272
Lutheran Home-Winston-Salem Inc: 

 272
Other organizations performing similar types of work: 

 135

Employees paid over $100,000 in 2013: 0.4%
Lutheran Home-Winston-Salem Inc: 

 0.4%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 0.4%
This organization: 

 0.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

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?NoNo
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?YesYes
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?NoNo
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 10961614
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 return213272
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$93,063$96,402
Total reportable compensation from related organizations$871,576$964,603
Total estimated amount of other compensation from the organization and related organizations$53,973$53,977
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization21
Statement of Revenue
201120122013
Total revenue$7,411,192$7,933,335$9,074,820
Contributions, Gifts, Grants and Other Similar Amounts$14,540$30,280$32,165
Program Service Revenue$7,396,517$7,888,846$9,027,252
0$7,317,002$8,679,641
0$571,844$347,611
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$135$272$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
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$0$13,937$15,403
0$13,937$15,403
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$7,186,073$8,352,022$9,220,552
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
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$0$109,217$113,578
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,405,378$3,925,941$4,636,587
Pension plan accruals and contributions$0$0
Other employee benefits$488,892$467,955
Payroll taxes$269,580$315,765$376,449
Fees for services (non-employees)
Management$315,911$361,115
Legal$13,373$8,488
Accounting$13,417$15,966
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$8,602$8,195
Office expenses$18,796$21,701
Information technology$0$0
Royalties$0$0
Occupancy$426,000$320,000
Travel$19,372$18,534
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$4,585$3,466
Payments to affiliates$0$0
Depreciation, depletion, and amortization$121,048$233,788
Insurance$115,273$57,200
Other expenses$842,245$845,448
Other expenses$444,957$468,513
Other expenses$283,701$325,197
Other expenses$253,443$322,543
Other expenses$631,484$615,829
Balance Sheet
201120122013
Total assets$2,096,804$3,446,697$3,279,263
Cash - non-interest-bearing$509,792$402,184
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$1,050,988$1,174,400
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$26,296$29,238
Prepaid expenses and deferred charges$0$0
Land, buildings, and equipment: cost or other basis$1,825,383$1,630,522
Investments - publicly traded securities$0$0
Investments - other securities$0$6,802
Investments - program-related$0$0
Intangible assets$0$0
Other assets$34,238$36,117
Total liabilities$2,126,231$4,016,101$3,994,399
Accounts payable and accrued expenses$734,647$590,804
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$1,930
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$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$3,281,454$3,401,665
Total net assets or fund balances$-29,427$-569,404$-715,136
Unrestricted net assets$-586,184$-736,098
Temporarily restricted net assets$16,780$20,962
Permanently restricted net assets$0$0
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 that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$39,358,553
Subtotal$39,358,553
Gifts, grants, contributions, and membership fees received$194,702
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$39,163,851
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$39,361,551
Public support$39,358,553
Subtotal$2,998
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,998
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Rutland Nursing Home Inc585 Schenectady Avenue, Brooklyn, NY 11203-1851NY1969-10$79,025,005
2Seven Acres Jewish Senior Care Services Inc6200 N Braeswood Blvd, Houston, TX 77074-7536TX1944-07$35,681,897
3St Johnland Nursing Center Inc395 Sunken Meadow Rd, Kings Park, NY 11754-1000NY1992-07$35,227,379
4University Extended Care Inc1350 Walton Way, Augusta, GA 30901-2612GA1985-01$32,676,609
5Shores At Wesley Manor Inc3311 State Route 33, Neptune, NJ 07753-3440NJ1991-06$25,651,110
6Cornelia Nixon Davis Inc, Davis Health Care Center And Champ1011 Porters Neck Rd, Wilmington, NC 28411-9196NC1965-04$24,911,089
7Pleasant Living Healthcare Inc2600 Croasdaile Farm Parkway No, Durham, NC 27705-1331NC1987-12$21,653,191
8Sisters Of St Mary Of Oregon Maryville Corporation14645 Sw Farmington Rd, Beaverton, OR 97007-2727OR1946-03$21,640,351
9Valley Health Services Inc690 W German St, Herkimer, NY 13350-2135NY1984-11$16,791,350
10Sacred Heart Home359 Summer St, New Bedford, MA 02740-5519MA1946-03$16,696,072
11St Clair Darden Health System Inc, Healthwin Hospital20531 Darden Rd, South Bend, IN 46637-2915IN1994-05$16,103,043
12The Bronx Lebanon Highbridge Woodycrest Center936 Woodycrest Ave, Bronx, NY 10452-5503NY1989-09$15,294,217
13Plantation Village Inc1200 Porters Neck Rd, Wilmington, NC 28411-7622NC1983-11$14,197,518
14Waveny Care Center Inc3 Farm Rd, New Canaan, CT 06840-6626CT1970-05$13,960,647
15Lutheran Home-Winston-Salem IncPO BOX 947, Salisbury, NC 28145-0947NC1963-08$9,142,767
16Aids Care Service Inc995 W Northwest Blvd, Winston Salem, NC 27101-1215NC1991-10$734,514
17Classic Care Homes Inc101 Annie Parker Circle, Smithfield, NC 27577-3976NC1992-06$573,290
18Elderly Lodging Developmental Operations Inc, Eldo Family Care Home1805 Castle St, Wilmington, NC 28403-2103NC1997-05$84,627
19North Carolina Association On Aging FoundationPO BOX 10341, Raleigh, NC 27605-0341NC1998-11$1
20Christian Community Charitable Workers Inc, Cccwinc1609 Dillahunt Street, New Bern, NC 28560NC1983-01$0
Number of organizations performing similar types of work
Alaska1
Alabama5
Arkansas6
Arizona5
California27
Colorado5
Connecticut12
Delaware3
Florida13
Georgia10
Hawaii1
Iowa27
Idaho2
Illinois27
Indiana10
Kansas18
Kentucky5
Louisiana8
Massachusetts35
Maryland18
Maine6
Michigan15
Minnesota26
Missouri24
Mississippi3
Montana2
North Carolina9
North Dakota12
Nebraska9
New Hampshire3
New Jersey9
New Mexico3
New York67
Ohio20
Oklahoma6
Oregon4
Pennsylvania34
Rhode Island6
South Carolina5
South Dakota9
Tennessee11
Texas28
Utah1
Virginia14
Vermont2
Washington10
Wisconsin15
West Virginia7
Wyoming3
Total601
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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