Skip to the page content
Your donations
Passes our checks

Lutheran Homes of South Carolina Inc

EIN 57-0327887 · Irmo, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak42 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

LUTHERAN HOMES OF South Carolina, Inc. operates as a mission partner OF THE SC SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA to promote THE WELL-BEING OF OLDER ADULTS BY PROVIDING RESIDENTIAL, HEALTH CARE, AND HOSPICE SERVICES.

Income
$94.6 million
Spending
$93.0 million
Spent on programs
89%
Reserves
-17 months of spending
Largest source of income
fees for its services, 97%
Employees
1,681
Volunteers
387
Highest pay
$704,020, ceo

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 42 out of 100. Higher than 13% of charities in its peer group (human services, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 120% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 2% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 35% of charities in its peer group (human services, $10m to $100m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $70.1 million spent. 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, AND QUALITY OF LIFE. OUTPATIENT THERAPY SERVICES WERE ALSO AVAILABLE TO RESIDENTS AND MEMBERS OF THE BROADER COMMUNITY.
  2. $10.0 million spent. 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.
  3. $2.7 million spent. 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 PLAN FOR FUTURE HEALTHCARE NEEDS WHILE MAINTAINING INDEPENDENCE AND COMMUNITY CONNECTION.

Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending September 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 1942.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.