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Lutheran Homes of South Carolina Foundation Inc

EIN 57-0342978 · Irmo, SC

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO SUPPORT THE MINISTRY OF LUTHERAN HOMES OF SOUTH CAROLINA BY ENABLING DONORS, WHO CARE ABOUT OLDER ADULTS AND HOSPICE PATIENTS, TO ACHIEVE THEIR PHILANTHROPIC GOALS AND BY BEING A FAITHFUL STEWARD OF THEIR GIFTS.

Income
$3.2 million
Spending
$2.6 million
Spent on programs
86%
Reserves
Over 10 years of spending
Largest source of income
investment income, 61%
Employees
0
Volunteers
40
Highest pay
$704,320, ceo - lhsc

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

Strong: 100 out of 100. Higher than 90% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 19% of income.

  • Income trend

    15 of 15

    Income rose 24% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 15 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 65% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    25 of 25

    7 of 7 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 (4)
  1. $910,821 spent. CAPITAL PURCHASE FUNDING THE FOUNDATION FUNDS CAPITAL PURCHASES FOR THE FIVE LUTHERAN HOMES OF SC, INC. COMMUNITIES, BEWELL HOME SERVICES AND LUTHERAN HOSPICE TO ENHANCE AND EXPAND THE SERVICES PROVIDED TO RESIDENTS, CLIENTS, AND HOSPICE PATIENTS. (Expenses $ 447,602 including grants of $ 150,667)(Revenue $ 2,340) Additional costs related to program support and salaries
  2. $499,187 spent. RESIDENT GRANT PROGRAM THE FOUNDATION'S RESIDENT GRANT PROGRAM SUBSIDIZED THE CARE OF 28 OLDER RESIDENTS, HOSPICE Patients AND BEWELL CLIENTS SERVED BY LUTHERAN HOMES OF SC, INC. WHO DID NOT HAVE THE RESOURCES TO PAY THE FULL COST OF THEIR CARE.
  3. $345,893 spent. CONTRIBUTIONS THE FOUNDATION RECEIVES ALL CONTRIBUTIONS FOR THE VARIOUS MINISTRIES OF LUTHERAN HOMES OF SC, INC. AND IMMEDIATELY TRANSFERS UP TO $5,000 OF EACH UNRESTRICTED CONTRIBUTION TO THE DESIGNATED MINISTRY TO ENHANCE THE SERVICES AND QUALITY OF CARE PROVIDED TO RESIDENT OR HOSPICE PATIENTS. (Expenses $ 447,602 including grants of $ 150,667)(Revenue $ 2,340) Additional costs related to program support and salaries
  4. $447,602 spent. Additional costs related to program support and salaries

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 October 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.