Civic Intelligence

The Foundation for Abundant Living

EIN 56-1681723 • 501(c)3 • Salisbury, NC

Profile

Empowered by Christ, we walk together with all we serve.

PO Box 947Salisbury, NC 28145

www.lscarolinas.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.05x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

1.04x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

97th percentile

91%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$429,211

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 73.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

79th percentile

17%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

29%

Faster revenue growth than 77% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$11,353,816

Up $1,642,500 (+17%) from 2023

Liabilities

Down

$607,485

Down $347,271 (-36%) from 2023

Net Assets

Up

$10,746,331

Up $1,989,771 (+23%) from 2023

Revenue

Up

$585,767

Up $131,191 (+29%) from 2023

Expenses

Up

$53,316

Up $15,387 (+41%) from 2023

Net Income

Up

$532,451

Up $115,804 (+28%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2010: $4,436,809Liabilities 2010: $0Net Assets 2010: $4,436,8092010Assets 2011: $5,438,387Liabilities 2011: $886,582Net Assets 2011: $4,551,8052011Assets 2012: $6,208,058Liabilities 2012: $857,907Net Assets 2012: $5,350,1512012Assets 2013: $6,798,284Liabilities 2013: $932,893Net Assets 2013: $5,865,3912013Assets 2014: $7,085,911Liabilities 2014: $809,424Net Assets 2014: $6,276,4872014Assets 2015: $6,829,356Liabilities 2015: $785,290Net Assets 2015: $6,044,0662015Assets 2016: $7,771,578Liabilities 2016: $965,750Net Assets 2016: $6,805,8282016Assets 2017: $9,432,360Liabilities 2017: $736,650Net Assets 2017: $8,695,7102017Assets 2018: $9,514,612Liabilities 2018: $915,868Net Assets 2018: $8,598,7442018Assets 2019: $8,053,483Liabilities 2019: $692,898Net Assets 2019: $7,360,5852019Assets 2020: $8,558,581Liabilities 2020: $656,136Net Assets 2020: $7,902,4452020Assets 2021: $9,976,558Liabilities 2021: $644,508Net Assets 2021: $9,332,0502021Assets 2022: $8,167,684Liabilities 2022: $655,270Net Assets 2022: $7,512,4142022Assets 2023: $9,711,316Liabilities 2023: $954,756Net Assets 2023: $8,756,5602023Assets 2024: $11,353,816Liabilities 2024: $607,485Net Assets 2024: $10,746,3312024

Highlighted filing

2024

Assets$11,353,816
Liabilities$607,485
Net Assets$10,746,331

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MExpenses 2010: $41,9922010Expenses 2011: $120,5712011Expenses 2012: $22,0612012Expenses 2013: $391,7732013Revenue 2014: $389,506Expenses 2014: $19,503Net Income 2014: $370,0032014Revenue 2015: $331,261Expenses 2015: $72,096Net Income 2015: $259,1652015Revenue 2016: $494,222Expenses 2016: $76,698Net Income 2016: $417,5242016Revenue 2017: $1,226,810Expenses 2017: $61,518Net Income 2017: $1,165,2922017Revenue 2018: $1,213,081Expenses 2018: $1,628,228Net Income 2018: -$415,1472018Revenue 2019: $662,138Expenses 2019: $225,880Net Income 2019: $436,2582019Revenue 2020: $776,751Expenses 2020: $35,702Net Income 2020: $741,0492020Revenue 2021: $524,029Expenses 2021: $90,813Net Income 2021: $433,2162021Revenue 2022: $271,372Expenses 2022: $94,191Net Income 2022: $177,1812022Revenue 2023: $454,576Expenses 2023: $37,929Net Income 2023: $416,6472023Revenue 2024: $585,767Expenses 2024: $53,316Net Income 2024: $532,4512024

Highlighted filing

2024

Revenue$585,767
Expenses$53,316
Net Income$532,451

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.4$0.61$10.7$0.59$0.05$0.53
2023Detailed filing. Detailed filing data is available for this year.$9.71$0.95$8.76$0.45$0.04$0.42
2022Detailed filing. Detailed filing data is available for this year.$8.17$0.66$7.51$0.27$0.09$0.18
2021Detailed filing. Detailed filing data is available for this year.$9.98$0.64$9.33$0.52$0.09$0.43
2020Summary only. Only limited summary data is available for this year.$8.56$0.66$7.90$0.78$0.04$0.74
2019Detailed filing. Detailed filing data is available for this year.$8.05$0.69$7.36$0.66$0.23$0.44
2018Detailed filing. Detailed filing data is available for this year.$9.51$0.92$8.60$1.21$1.63$0.42
2017Detailed filing. Detailed filing data is available for this year.$9.43$0.74$8.70$1.23$0.06$1.17
2016Detailed filing. Detailed filing data is available for this year.$7.77$0.97$6.81$0.49$0.08$0.42
2015Detailed filing. Detailed filing data is available for this year.$6.83$0.79$6.04$0.33$0.07$0.26
2014Detailed filing. Detailed filing data is available for this year.$7.09$0.81$6.28$0.39$0.02$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.80$0.93$5.87$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$0.86$5.35$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.89$4.55$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.00$4.44$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 14, 2025
Return Version
2023v6.0
Gross Receipts
$585,767
Mission and Program Overview

Mission

Empowered by Christ, we walk together with all we serve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$8,646,264$10,739,046▲ $2,092,782
Cash and Non-Interest-Bearing Accounts$1,065,052$614,770▼ $450,282
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net-$0-
Loans From Officers Directors-$0-
Total Assets$9,711,316$11,353,816▲ $1,642,500
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$940,752$602,204▼ $338,548
Deferred Revenue$7,393--
Accounts Payable and Accrued Expenses$6,611$5,281▼ $1,330
Total Liabilities$954,756$607,485▼ $347,271
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,909,391$6,061,717▲ $152,326
Net Assets Without Donor Restrictions$2,847,169$4,684,614▲ $1,837,445
Total Net Assets Fund Balance$8,756,560$10,746,331▲ $1,989,771
Total Liabilities and Net Assets / Fund Balance$9,711,316$11,353,816▲ $1,642,500
Compensation and Service Providers

Employees

NameTitleOtherTotal
Karen MaddrySecretary$94,526$94,526

Board Members and Trustees

NameTitle
Gregory HudginsChair
Ted GoinsPresident/CEO
Cary M GrantVice Chair
Kirby NickersonChief Financial Officer
Kesha SmithChief Operating Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$74,625
Program Service Revenue
$0
Investment Income
$511,142
Other Revenue
$0
All Other Contributions
$74,625
Change in Net Assets
$532,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,316
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$33,351-$33,351
Office Expenses$12,253$4,662-$16,915
Fees for Services Other$2,050$0$0$2,050
Fees for Services Accounting-$1,000-$1,000
Total Functional Expenses$14,303$39,013$0$53,316
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Liability$525,620
Intercompany$76,584
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 15

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 ceo/president which is paid by the managing organization of the control group. All compensation limits are compared to state and national ranges based on facility size and experience of staff. The ceo/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 , Part VI - Additional Information

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, Part VI, Line 3 Delegation of management duties

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, Part VI, Line 11B Review of form 990 by governing body

The form 990 is prepared by an independent accounting firm and then reviewed by the chief financial officer, before made available to the board of directors via a website portal. The board of directors review and comment on the form 990. Any matters are raised to the outside accountants for collaboration and ultimate resolution.

Form 990, Part VI, Line 12C Conflict of interest policy

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, Part VI, Line 18 How forms are made available to the public

Forms 990 are posted on guidestar and available upon request at the lsa office located in salisbury, nc.

Form 990, Part VI, Line 19 Required documents available to the public

The organization only makes its conflict of interest policy available to the public.

Form 990, Part VII, Section A

Part vii, section a - column (b) hours for related organizations board members and officers devote time to all entities within the control group.

Filing and Contact Details

Filer

Filer Name
The Foundation for Abundant Living
EIN
56-1681723
Phone
7046372870
Address
PO Box 947, Salisbury, NC 28145

Signing Officer

Name
Ted Goins
Title
President / CEO
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Forvis Mazars LLP
Address
500 Ridgefield Court, Asheville, NC 28806
Preparer
Amy Bibby
Phone
8282542254
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Lutheran services for the aging, inc. (lsa) and its affiliated organizations are ministries of the north carolina synod of the evangelical lutheran church in america. The lsa mission statement is, "empowered by christ, we walk together with all we serve." lsa operates nursing homes, retirement communities, assisted living residences, and adult day services in addition to providing care management, home care, and information and referral services in north carolina. Lsa provides a ministry of christian care to older adults and adults with disabilities regardless of faith, race, disability, or economic status. Lsa is made up of compassionate people with loving spirits and generous hearts. Residents, staff, clients, participants, families, and volunteers all strive to be of service to god and the community. Many of the seniors served by lsa have been service oriented and philanthropically inclined throughout their lives and continue to seek opportunities for community service. For the young-elders of the retirement communities those opportunities are abundant. Residents there log in hundreds of volunteer hours for local churches, habitat for humanity, the alzheimer's association, the state veterans hospital, fund raising for cancer research, literacy councils, local hospitals, food pantries, homeless shelters, the united way, and mentoring projects for local elementary schools. They have packed boxes for samaritan's purse, gathered coats for kids and collected canned goods for food pantries. They have sewn, knitted, crocheted, and quilted countless items for causes throughout the state and beyond. The more frail elders of the lsa nursing homes and adult day services may be less visible, but are equally committed to community service. Supported by staff and volunteers, they have held blood drives, they have hosted breakfasts for fire, police, and emergency service personnel, collected school supplies for kids, and adopted needy families at christmas. They, too, have logged in hundreds of hours in projects for local schools and hospitals, the arc, the alzheimer's association, meals-on-wheels, the humane society, the american red cross, the united way, and more. Lsa also serves its communities by working collaboratively with colleges and universities throughout north carolina including catawba and livingstone colleges; catawba valley, gaston, rowan-cabarrus, stanly, caldwell and forsyth community colleges; appalachian state, winston-salem state, lenoir-rhyne and duke universities; and the university of north carolina and hood theological seminary. These collaborative efforts foster growth and cooperation, and ultimately improve the quality of life for the institutions and the communities. Lsa also encourages community members to seek volunteer, educational, and spiritual opportunities through its ministries. The ministries of lsa are active, busy places where multiple generations meet in a spirit of fun, fellowship and cooperation. Community education opportunities are always available on topics such as adult day care, alzheimer's disease, medicaid, medicare, healthcare directives and more.

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Net assets released from restrictions - -100035;

Form 990, Part XII, Line 2C Change of oversight process or selection process

This process has not changed from the prior year.

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

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, 2024.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0The Foundation for Abundant Living IS THE FOUNDATION FOR LUTHERAN SERVICES FOR THE AGING, INC. (LSA) AND ITS AFFILIATES. THE PRIMARY OBJECTIVE OF THE FOUNDATION IS TO PROVIDE SUPPORT TO LSA AND ITS AFFILIATES. THE LSA ORGANIZATION IS A SOCIAL MINISTRY OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA OPERATING IN NORTH CAROLINA. FOUNDED IN 1960, LSA NOW HAS NURSING HOMES IN SALISBURY, HICKORY, ALBEMARLE, WINSTON-SALEM, WILMINGTON, AND CLEMMONS; RETIREMENT COMMUNITIES IN ARDEN AND SALISBURY; AN ASSISTED LIVING RESIDENCE IN CLEMMONS; AND AN ADULT DAY SERVICES PROGRAM IN SALISBURY. PLEASE SEE SCHEDULE O FOR A CONTINUATION OF PROGRAM SERVICE ACCOMPLISHMENTS. LSA ALSO PROVIDES GERIATRIC ARE MANAGEMENT, HOME CARE, AND INFORMATION AND REFERRAL SERVICES. The Foundation SHARES LSA'S MINISTRY TO PROVIDE CHRISTIAN CARE TO THOSE SEEKING SERVICES REGARDLESS OF FAITH, DISABILITY OR ECONOMIC STATUS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SUBSTANTIALLY 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, 2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Chief Operating Officer
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LUTHERAN SERVICES FOR THE AGING, INC. (LSA) AND ITS AFFILIATED ORGANIZATIONS ARE MINISTRIES OF THE NORTH CAROLINA SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. THE LSA MISSION STATEMENT IS, "EMPOWERED BY CHRIST, WE WALK TOGETHER WITH ALL WE SERVE." LSA OPERATES NURSING HOMES, RETIREMENT COMMUNITIES, ASSISTED LIVING RESIDENCES, AND ADULT DAY SERVICES IN ADDITION TO PROVIDING CARE MANAGEMENT, HOME CARE, AND INFORMATION AND REFERRAL SERVICES IN NORTH CAROLINA. LSA PROVIDES A MINISTRY OF CHRISTIAN CARE TO OLDER ADULTS AND ADULTS WITH DISABILITIES REGARDLESS OF FAITH, RACE, DISABILITY, OR ECONOMIC STATUS. LSA IS MADE UP OF COMPASSIONATE PEOPLE WITH LOVING SPIRITS AND GENEROUS HEARTS. RESIDENTS, STAFF, CLIENTS, PARTICIPANTS, FAMILIES, AND VOLUNTEERS ALL STRIVE TO BE OF SERVICE TO GOD AND THE COMMUNITY. MANY OF THE SENIORS SERVED BY LSA HAVE BEEN SERVICE ORIENTED AND PHILANTHROPICALLY INCLINED THROUGHOUT THEIR LIVES AND CONTINUE TO SEEK OPPORTUNITIES FOR COMMUNITY SERVICE. FOR THE YOUNG-ELDERS OF THE RETIREMENT COMMUNITIES THOSE OPPORTUNITIES ARE ABUNDANT. RESIDENTS THERE LOG IN HUNDREDS OF VOLUNTEER HOURS FOR LOCAL CHURCHES, HABITAT FOR HUMANITY, THE ALZHEIMER'S ASSOCIATION, THE STATE VETERANS HOSPITAL, FUND RAISING FOR CANCER RESEARCH, LITERACY COUNCILS, LOCAL HOSPITALS, FOOD PANTRIES, HOMELESS SHELTERS, THE UNITED WAY, AND MENTORING PROJECTS FOR LOCAL ELEMENTARY SCHOOLS. THEY HAVE PACKED BOXES FOR SAMARITAN'S PURSE, GATHERED COATS FOR KIDS AND COLLECTED CANNED GOODS FOR FOOD PANTRIES. THEY HAVE SEWN, KNITTED, CROCHETED, AND QUILTED COUNTLESS ITEMS FOR CAUSES THROUGHOUT THE STATE AND BEYOND. THE MORE FRAIL ELDERS OF THE LSA NURSING HOMES AND ADULT DAY SERVICES MAY BE LESS VISIBLE, BUT ARE EQUALLY COMMITTED TO COMMUNITY SERVICE. SUPPORTED BY STAFF AND VOLUNTEERS, THEY HAVE HELD BLOOD DRIVES, THEY HAVE HOSTED BREAKFASTS FOR FIRE, POLICE, AND EMERGENCY SERVICE PERSONNEL, COLLECTED SCHOOL SUPPLIES FOR KIDS, AND ADOPTED NEEDY FAMILIES AT CHRISTMAS. THEY, TOO, HAVE LOGGED IN HUNDREDS OF HOURS IN PROJECTS FOR LOCAL SCHOOLS AND HOSPITALS, THE ARC, THE ALZHEIMER'S ASSOCIATION, MEALS-ON-WHEELS, THE HUMANE SOCIETY, THE AMERICAN RED CROSS, THE UNITED WAY, AND MORE. LSA ALSO SERVES ITS COMMUNITIES BY WORKING COLLABORATIVELY WITH COLLEGES AND UNIVERSITIES THROUGHOUT NORTH CAROLINA INCLUDING CATAWBA AND LIVINGSTONE COLLEGES; CATAWBA VALLEY, GASTON, ROWAN-CABARRUS, STANLY, CALDWELL AND FORSYTH COMMUNITY COLLEGES; APPALACHIAN STATE, WINSTON-SALEM STATE, LENOIR-RHYNE AND DUKE UNIVERSITIES; AND THE UNIVERSITY OF NORTH CAROLINA AND HOOD THEOLOGICAL SEMINARY. THESE COLLABORATIVE EFFORTS FOSTER GROWTH AND COOPERATION, AND ULTIMATELY IMPROVE THE QUALITY OF LIFE FOR THE INSTITUTIONS AND THE COMMUNITIES. LSA ALSO ENCOURAGES COMMUNITY MEMBERS TO SEEK VOLUNTEER, EDUCATIONAL, AND SPIRITUAL OPPORTUNITIES THROUGH ITS MINISTRIES. THE MINISTRIES OF LSA ARE ACTIVE, BUSY PLACES WHERE MULTIPLE GENERATIONS MEET IN A SPIRIT OF FUN, FELLOWSHIP AND COOPERATION. COMMUNITY EDUCATION OPPORTUNITIES ARE ALWAYS AVAILABLE ON TOPICS SUCH AS ADULT DAY CARE, ALZHEIMER'S DISEASE, MEDICAID, MEDICARE, HEALTHCARE DIRECTIVES AND MORE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL 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 CEO/PRESIDENT WHICH IS PAID BY THE MANAGING ORGANIZATION OF THE CONTROL GROUP. ALL COMPENSATION LIMITS ARE COMPARED TO STATE AND NATIONAL RANGES BASED ON FACILITY SIZE AND EXPERIENCE OF STAFF. THE CEO/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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WHISTLEBLOWER 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LSA 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN REVIEWED BY THE CHIEF FINANCIAL OFFICER, BEFORE MADE AVAILABLE TO THE BOARD OF DIRECTORS VIA A WEBSITE PORTAL. THE BOARD OF DIRECTORS REVIEW AND COMMENT ON THE FORM 990. ANY MATTERS ARE RAISED TO THE OUTSIDE ACCOUNTANTS FOR COLLABORATION AND ULTIMATE RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORMS 990 ARE POSTED ON GUIDESTAR AND AVAILABLE UPON REQUEST AT THE LSA OFFICE LOCATED IN SALISBURY, NC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION ONLY MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PART VII, SECTION A - COLUMN (B) HOURS FOR RELATED ORGANIZATIONS BOARD MEMBERS AND OFFICERS DEVOTE TIME TO ALL ENTITIES WITHIN THE CONTROL GROUP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Net assets released from restrictions - -100035;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 , PART VI - ADDITIONAL INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 3 Delegation of management duties
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 18 How forms are made available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VII, Section A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XII, Line 2c Change of oversight process or selection process
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false

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