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Lutheran Homes of South Carolina

Irmo, SC · EIN 57-0327887 · 501(c)(3) · Supporting organization (509(a)(3))
Latest filing: Form 990 for the fiscal year ending September 30, 2025 (tax year 2024) · View the filing · Correct or respond

Lutheran Homes of South Carolina reported $94.6 million in revenue and $93.0 million in expenses for the fiscal year ending September 30, 2025. Of every $100 it spent, $89.11 went to program services, $10.89 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: 97.1% of the total. The highest compensation it reported for one person was $704,020 (CEO). 23 people received more than $100,000 in reportable compensation. Revenue rose 21% between FY2020 and FY2025. Source: Form 990, FY2025.

Where $100 of spending went

The fiscal year ending September 30, 2025 · Form 990, Part IX, line 25 · total expenses $93M

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

The fiscal year ending September 30, 2025 · Form 990, Part VIII · total revenue $95M

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

FY2025 filing. Median across 3,614 covered charities in this category, from their latest filings.
MeasureFY2025Median
Program services
Part IX 25(B) ÷ 25(A)
89.1%87.2%
Management & general
Part IX 25(C) ÷ 25(A)
10.9%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
2.0%20.6%
Government grants share of revenue
Part VIII 1e ÷ 12
0.0%2.4%
Program service revenue share
Part VIII 2g ÷ 12
97.1%70.8%
Highest reported compensation
Part VII-A, columns D–F
$704,020$274,992
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
0.76%1.18%
People paid over $100,000
Part VII, line 2
236
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
-3.26.9
Independent voting board members
Part VI 1a–1b
9 of 9100.0%

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

FY2025 · Form 990, Part III · the three largest programs by expense
$70M expenses · 84.7% of program spending · revenue $79M

Continuing care retirement community Lutheran Homes of South Carolina provided housing, healthcare, and supportive services to older adults through its five continuing care retirement communities: franke at seaside, the heritage at lowman, rice estate, rosecrest, and trinity on laurens. Accommodations included 451 independent living homes and apartments, 189 assisted living units, 57 assisted living memory support units, and 336 skilled nursing beds. The communities offer residential living, healthcare, wellness programming, and supportive services designed to promote independence, dignity…

$10M expenses · 12.1% of program spending · revenue $11M

Hospice services Lutheran Homes of South Carolina, doing business as lutheran hospice, provided compassionate end-of-life care and supportive services to 632 terminally ill patients amd 1,896 family caregivers. Services emphasized comfort, symptom management, emotional and spiritual support, and assistance for families navigating serious illness. Care was delivered in private homes, retirement communities, and healthcare settings to help individuals remain in familiar environments whenever possible

$2.7M expenses · 3.2% of program spending · revenue $3.0M

HOME SERVICES and community based services LUTHERAN HOMES OF SOUTH CAROLINA, DOING BUSINESS AS BEWELL HOME SERVICES, PROVIDED 72,875 HOURS OF LICENSED NONMEDICAL IN-HOME CARE TO 133 FAMILIES, HELPING OLDER ADULTS MAINTAIN INDEPENDENCE AND REMAIN AT HOME. SERVICES INCLUDED PERSONAL ASSISTANCE, COMPANIONSHIP, AND DAILY LIVING SUPPORT THAT CAN REDUCE CAREGIVER BURDEN AND DELAY OR PREVENT UNNECESSARY INSTITUTIONAL CARE. THE BEWELL@HOME CONTINUING CARE AT HOME PROGRAM PROVIDED WELLNESS COORDINATION, CARE PLANNING, AND SUPPORTIVE SERVICES TO 141 ENROLLED MEMBERS, HELPING PARTICIPANTS PROACTIVELY…

Highest reported compensation

FY2025 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
CEO
Officer, 39.0 hrs/week
$652,488$0$51,532$704,020
CFO
Officer, 39.0 hrs/week
$218,820$0$35,786$254,606
Executive Director
Highest compensated employee, 40.0 hrs/week
$231,103$0$20,903$252,006
VP of Human Resources
Highest compensated employee, 40.0 hrs/week
$207,121$0$22,689$229,810
VP of Planned Growth
Highest compensated employee, 40.0 hrs/week
$182,607$0$15,124$197,731
Executive Director
Highest compensated employee, 40.0 hrs/week
$176,194$0$14,379$190,573
Executive Director
Highest compensated employee, 40.0 hrs/week
$171,999$0$7,057$179,056

23 people received more than $100,000 in reportable compensation from Lutheran Homes of South Carolina (Part VII, line 2). Compensation of current officers, directors and key employees totaled $871K (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$25M$50M$75M$100MFY2020FY2021FY2022FY2023FY2024FY2025$95M$93M
FilingRevenueExpensesProgramsNet assetsTop pay
FY2025 ⓘ$95M$93M89.1%−$25M$704,020
FY2024 ⓘ$89M$89M89.0%−$27M$612,426
FY2023 ⓘ$80M$83M87.6%−$26M$633,862
FY2022 ⓘ$78M$80M87.6%−$24M$496,020
FY2021 ⓘ$73M$77M88.4%−$24M$497,791
FY2020 ⓘ$78M$79M90.2%−$20M$451,213

Governance answers, as filed

FY2025 · 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–1b9 · 9 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 2No
  • 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 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 51,681
  • Volunteers Part I, line 6387

Largest outside contractors

FY2025 · Form 990, Part VII, Section B · businesses only
SPECTRUM PARENT INC & SUBSIDIARIES
Therapy Contractor
$2,823,669
BES CLEANING INC
Cleaning services
$515,031
Great Southern Homes
Construction
$371,988
RUPPERT LANDSCAPE LLC
Landscaping
$323,120

Individuals listed as contractors are left out. 12 contractors were paid more than $100,000 in all.

Private foundation grants it received

1 private foundation reported grants to Lutheran Homes of South Carolina totaling $30,234 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 Lutheran Homes of South Carolina's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Lutheran Homes of South Carolina, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All human services charities · Largest charities in South Carolina

Questions people ask

How much of Lutheran Homes of South Carolina's spending goes to programs?

In the fiscal year ending September 30, 2025, Lutheran Homes of South Carolina reported that 89.1% of its $93.0 million in expenses went to program services, 10.9% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Lutheran Homes of South Carolina pay its top executive?

The largest total compensation Lutheran Homes of South Carolina reported for one person in the fiscal year ending September 30, 2025 was $704,020, for the role of CEO (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Lutheran Homes of South Carolina get its money?

Of $94.6 million in revenue in the fiscal year ending September 30, 2025, 2.0% came from contributions and grants and 97.1% from program service revenue (Form 990, Part VIII).

Is Lutheran Homes of South Carolina a registered charity?

The IRS lists EIN 57-0327887 as a 501(c)(3) organization (supporting organization (509(a)(3))), 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

  • FY2025: Form 990 for the fiscal year ending September 30, 2025, object 202600489349301670 · read the filing · XML
  • FY2024: Form 990 for the fiscal year ending September 30, 2024, object 202520499349301637 · read the filing
  • FY2023: Form 990 for the fiscal year ending September 30, 2023, object 202430459349302188 · read the filing
  • FY2022: Form 990 for the fiscal year ending September 30, 2022, object 202330409349300838 · read the filing
  • FY2021: Form 990 for the fiscal year ending September 30, 2021, object 202220419349301592 · read the filing
  • FY2020: Form 990 for the fiscal year ending September 30, 2020, object 202141559349301404 · read the filing

All filings for EIN 57-0327887: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.