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The Evangelical Lutheran Good Samaritan Society

Sioux Falls, SD · EIN 45-0228055 · 501(c)(3) · Publicly supported organization (509(a)(2))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

The Evangelical Lutheran Good Samaritan Society reported $1.01 billion in revenue and $948.0 million in expenses for calendar year 2024. Of every $100 it spent, $90.52 went to program services, $9.48 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 88.6% of the total. The highest compensation it reported for one person was $4,999,360 (TRUSTEE, PRESIDENT & CEO (BEG 6/24)). 407 people received more than $100,000 in reportable compensation. Revenue rose 5% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $948M

For context, the median across 3,614 covered human services charities: $88.27 programs, $11.52 management, $0.21 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $1.01B

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 3,614 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
90.5%87.2%
Management & general
Part IX 25(C) ÷ 25(A)
9.5%11.4%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%0.2%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.00$0.02
Contributions & grants share of revenue
Part VIII 1h ÷ 12
1.5%20.6%
Government grants share of revenue
Part VIII 1e ÷ 12
0.9%2.4%
Program service revenue share
Part VIII 2g ÷ 12
88.6%70.8%
Highest reported compensation
Part VII-A, columns D–F
$4,999,360$274,992
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
0.53%1.18%
People paid over $100,000
Part VII, line 2
4076
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
10.36.9
Independent voting board members
Part VI 1a–1b
8 of 12100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$631M expenses · 73.5% of program spending · grants $831K · revenue $684M

Skilled nursing services - rehabilitation/skilled nursing services have been at the core of the society's services over its 100-year history. The society approaches care for the spiritual, emotional and social dimensions of our skilled nursing residents is as important as the physical care that is provided to society residents every hour of every day. Services provided in society skilled nursing facilities include comprehensive professional nursing care; rehabilitation services; as well as a high quality of related services such as dietary, recreational and other activities; medication…

$75M expenses · 8.7% of program spending · revenue $81M

Independent living - has been a growing part of the society's ministry for many years. With about 10,000 people retiring each and every day in the united states - and with ever-increasing numbers occurring in future years - the provision of senior living/housing will take on increasing importance in years to come. The society recognizes this growth and has made expansion of senior living services and locations a major part of this corporate strategic planning. Campuses feature attractive grounds; a variety of common space and multi-purpose rooms for resident and family interaction and…

$85M expenses · 10.0% of program spending · revenue $84M

Assisted living services - assisted living services respond to the society's residents' needs each day in a "home-like" environment. In 2024, the society provided 969,683 resident days in assisted living locations. This important level of care provides a vital, intermediate level of care for individuals who are neither able to live independently nor are in need of skilled nursing services. The list of services provided in society assisted living facilities highlights an environment that provides for the holistic care of its residents. Services include three nutritious meals a day…

$67M all other programs (line 4d)

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
TRUSTEE, PRESIDENT & CEO (BEG 6/24)
Director/trustee, officer, 4.80 hrs/week
$0$4,414,119$585,241$4,999,360
DIRECTOR (END 5/24)
Director/trustee, 1.00 hrs/week
$0$2,798,445$276,533$3,074,978
TREASURER (END 4/24)
Officer, 4.80 hrs/week
$0$2,525,208$51,220$2,576,428
DIRECTOR (END 6/24)
Director/trustee, 1.00 hrs/week
$0$1,824,864$209,688$2,034,552
PRESIDENT & CEO, GSS
Officer, 59.66 hrs/week
$0$1,130,470$151,326$1,281,796
TREASURER (BEG 4/24)
Officer, 4.80 hrs/week
$0$1,047,876$123,386$1,171,262
INTERIM TREASURER (END 1/24)
Officer, 4.80 hrs/week
$0$894,301$275$894,576
FORMER OFFICER - VP, FINANCE
Former, 0.00 hrs/week
$0$612,093$93,150$705,243

407 people received more than $100,000 in reportable compensation from The Evangelical Lutheran Good Samaritan Society (Part VII, line 2). Compensation of current officers, directors and key employees totaled $18M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$500M$1.00B$1.50B$2.00B201920202021202220232024$1.01B$948M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$1.01B$948M90.5%$810M$4,999,360
2023 ⓘ$953M$985M88.8%$912M$3,631,305
2022 ⓘ$1.04B$1.09B99.2%$1.00B$2,769,572
2021 ⓘ$956M$1.03B98.0%$1.03B$4,817,032
2020 ⓘ$1.03B$1.00B90.6%$1.14B$44,353,819
2019 ⓘ$964M$1.04B100.6%$1.32B$3,102,479

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b12 · 8 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4Yes
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bYes
  • Employees Part I, line 516,518
  • Volunteers Part I, line 6747

Largest outside contractors

2024 · Form 990, Part VII, Section B · businesses only
FOCUSONE SOLUTIONS LLC
Nursing pool services
$13,691,137
GRAPETREE MEDICAL STAFFING LLC
Nursing pool services
$2,191,725
SELECT REHABILITATION INC
Contract therapy services
$2,182,836
DAYTONA FL OPERATING COMPANY LLC
General contractor
$465,309
GO-TO HEALTHCARE PLACEMENT INC
Recruiting/consult/temps
$349,012

Individuals listed as contractors are left out. 22 contractors were paid more than $100,000 in all.

Private foundation grants it received

4 private foundations reported grants to The Evangelical Lutheran Good Samaritan Society totaling $332K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from The Evangelical Lutheran Good Samaritan Society's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for The Evangelical Lutheran Good Samaritan Society, you can publish a response that is linked from this page.

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Questions people ask

How much of The Evangelical Lutheran Good Samaritan Society's spending goes to programs?

In calendar year 2024, The Evangelical Lutheran Good Samaritan Society reported that 90.5% of its $948.0 million in expenses went to program services, 9.5% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does The Evangelical Lutheran Good Samaritan Society pay its top executive?

The largest total compensation The Evangelical Lutheran Good Samaritan Society reported for one person in calendar year 2024 was $4,999,360, for the role of TRUSTEE, PRESIDENT & CEO (BEG 6/24) (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does The Evangelical Lutheran Good Samaritan Society get its money?

Of $1.01 billion in revenue in calendar year 2024, 1.5% came from contributions and grants (including 0.9% from government grants) and 88.6% from program service revenue (Form 990, Part VIII).

Is The Evangelical Lutheran Good Samaritan Society a registered charity?

The IRS lists EIN 45-0228055 as a 501(c)(3) organization (publicly supported organization (509(a)(2))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202533179349302108 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202403139349300640 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202313139349306211 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202243159349306274 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202113199349301821 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202033159349301663 · read the filing

All filings for EIN 45-0228055: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.