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Nonprofiteer
← LUTHERAN SERVICES IN IOWA INC

Form 990 for tax year 2024

Filed by LUTHERAN SERVICES IN IOWA INC.

Totals

Total revenue
$32,640,168
Total expenses
$33,785,675
Contributions and grants received
$4,312,794
Grants paid
$3,391,847
Program service revenue
$27,893,549
Investment income
$281,559
Other revenue
$152,266
Total assets, end of year
$26,229,424
Total liabilities, end of year
$3,487,086
Net assets or fund balances, end of year
$22,742,338
Program services expenses (Part IX)
$28,887,793
Management and general expenses
$3,873,313
Fundraising expenses
$1,024,569
Program service expenses (Part III)
$28,887,793

Program services were 85.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $510,421

  • 1c · Fundraising events

    $95,501

  • 1d · Related organizations

    $622,969

  • 1f · All other contributions, gifts and grants

    $3,083,903

  • 2a · Program service revenue: SERVICE FEES & REIMBURSEMENTS

    total $18,960,245 · related or exempt $18,960,245

  • 2b · Program service revenue: MEDICAID

    total $8,908,997 · related or exempt $8,908,997

  • 2c · Program service revenue: MANAGEMENT FEE

    total $15,000 · related or exempt $15,000

  • 2d · Program service revenue: RENTAL INCOME

    total $9,307 · related or exempt $9,307

  • 3 · Investment income

    total $118,152 · excluded $118,152

  • 7a · Gross sales of assets other than inventory

    securities $9,549,462 · other assets $73,428

  • 7b · Less cost or other basis and sales expenses

    securities $9,411,355 · other assets $48,128

  • 7c · Gain or loss

    securities $138,107 · other assets $25,300

  • 7d · Net gain or loss

    total $163,407 · excluded $163,407

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $95,501

  • 8b · Fundraising events: direct expenses

    $27,127

  • 8c · Net income from fundraising events

    total -$27,127 · excluded -$27,127

  • 11a · Other revenue: REIMBURSEMENTS

    total $100,000 · excluded $100,000

  • 11b · Other revenue: OTHER INCOME

    total $79,393 · excluded $79,393

  • 11e · Other revenue, total

    $179,393

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,391,847 · program services $3,391,847

  • 5 · Compensation of officers, directors and key employees

    total $392,047 · program services $352,842 · management and general $31,364 · fundraising $7,841

  • 7 · Other salaries and wages

    total $17,831,774 · program services $15,109,363 · management and general $2,063,410 · fundraising $659,001

  • 8 · Pension plan contributions

    total $183,195 · program services $153,603 · management and general $22,594 · fundraising $6,998

  • 9 · Other employee benefits

    total $1,398,186 · program services $1,178,219 · management and general $168,301 · fundraising $51,666

  • 10 · Payroll taxes

    total $1,742,253 · program services $1,469,068 · management and general $209,070 · fundraising $64,115

  • 11g · Fees: other

    total $4,519,690 · program services $4,105,784 · management and general $406,778 · fundraising $7,128

  • 12 · Advertising and promotion

    total $68,307 · program services $36,168 · management and general $6,366 · fundraising $25,773

  • 13 · Office expenses

    total $237,990 · program services $174,098 · management and general $47,144 · fundraising $16,748

  • 14 · Information technology

    total $65,582 · program services $51,212 · management and general $13,878 · fundraising $492

  • 16 · Occupancy

    total $694,184 · program services $489,814 · management and general $167,909 · fundraising $36,461

  • 17 · Travel

    total $668,277 · program services $615,620 · management and general $39,326 · fundraising $13,331

  • 22 · Depreciation, depletion and amortization

    total $422,820 · program services $296,978 · management and general $102,940 · fundraising $22,902

  • 23 · Insurance

    total $417,461 · program services $324,817 · management and general $74,441 · fundraising $18,203

  • 24a · Other expenses: EQUIPMENT

    total $833,384 · program services $413,855 · management and general $396,934 · fundraising $22,595

  • 24b · Other expenses: PROGRAM SUPPLIES

    total $302,457 · program services $298,428 · management and general $3,174 · fundraising $855

  • 24c · Other expenses: TRAIN/DEVELOP STAFF

    total $246,129 · program services $202,371 · management and general $41,419 · fundraising $2,339

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $75,000 · program services $58,566 · management and general $15,871 · fundraising $563

  • 24e · All other expenses

    total $295,092 · program services $165,140 · management and general $62,394 · fundraising $67,558

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,073,694 · end of year $4,198,598

  • 3 · Pledges and grants receivable

    beginning of year $276,313 · end of year $270,718

  • 4 · Accounts receivable

    beginning of year $4,910,537 · end of year $4,905,886

  • 9 · Prepaid expenses and deferred charges

    beginning of year $258,931 · end of year $304,042

  • 10a · Land, buildings and equipment: cost or other basis

    $22,337,765

  • 10b · Land, buildings and equipment: accumulated depreciation

    $19,149,314

  • 10c · Land, buildings and equipment, net

    beginning of year $3,575,174 · end of year $3,188,451

  • 11 · Investments: publicly traded securities

    beginning of year $3,227,814 · end of year $3,389,662

  • 15 · Other assets

    beginning of year $9,811,154 · end of year $9,972,067

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,697,499 · end of year $2,923,718

  • 19 · Deferred revenue

    beginning of year $99,885 · end of year $93,060

  • 25 · Other liabilities

    beginning of year $468,058 · end of year $470,308

  • 27 · Net assets without donor restrictions

    beginning of year $11,448,724 · end of year $10,393,571

  • 28 · Net assets with donor restrictions

    beginning of year $12,419,451 · end of year $12,348,767

Mission and programs · 2024

Mission

LUTHERAN SERVICES IN IOWA'S MISSION IS BASED ON A CHRISTIAN PHILOSOPHY OF FAITHFUL SERVICE TO ALL OUR NEIGHBORS. OUR MISSION IS, INDEED, WHY WE DO WHAT WE DO: LUTHERAN SERVICES IN IOWA RESPONDS TO THE LOVE OF JESUS CHRIST THROUGH COMPASSIONATE SERVICE.

Activities or mission (Part I)

TO PROVIDE SOCIAL MINISTRY SERVICES TO COMMUNITIES THROUGHOUT IOWA.

  • "SERVICES TO FAMILIES" IS AN ARRAY OF SERVICES DESIGNED TO MAINTAIN, BUILD, AND FORTIFY FAMILIES. LSI PROVIDES IN-HOME SERVICES TO HELP CHILDREN LEARN SKILLS SUCH AS ANGER MANAGEMENT, COPING OR COMMUNICATION. BASED ON A MENTAL HEALTH ASSESSMENT OF THE CHILD, THE GOALS AND APPROACH ENCOMPASS THE ENTIRE FAMILY. LSI ALSO PROVIDES URGENT SERVICES, SUCH AS CRISIS INTERVENTION OR FAMILY TEAM MEETINGS. WITH THE ULTIMATE GOAL OF AVOIDING AN OUT-OF-HOME CHILD PLACEMENT, THESE SERVICES ENCOMPASS THE ENTIRE FAMILY WITH SHARED GOALS AND SUCCESSES. IN ADDITION TO MANY COMMUNITY-BASED PROGRAMS THAT FILL THE GAPS BETWEEN LOCAL RESOURCES AND IDENTIFIED NEEDS, LSI IS A PARTNER ON STATEWIDE CONTRACTS FOR RECRUITING, TRAINING, AND SUPPORTING IOWA'S FOSTER/ADOPTIVE FAMILIES AND FAMILY SAFETY, RISK PERMANENT SERVICES.

    Expenses $10,484,486 · Grants $79,140 · Revenue $13,476,079

  • "SERVICES FOR PEOPLE WITH DISABILITIES" HELPS INDIVIDUALS GAIN AND MAINTAIN INDEPENDENCE AND ASSISTS CAREGIVERS AND FAMILY MEMBERS BY PROVIDING CRUCIAL RESPITE CARE, WHICH HELPS TO PREVENT OUT-OF-HOME PLACEMENT OF INDIVIDUALS WITH DISABILITIES. CONSUMERS CAN TAKE ADVANTAGE OF HOURLY OR 24-HOUR SERVICES TO HELP THEM LEARN LIFE SKILLS AND ACHIEVE INDIVIDUAL GOALS.

    Expenses $7,183,207 · Grants $8,309 · Revenue $7,096,144

  • REFUGEE COMMUNITY SERVICES SUPPORT REFUGEES IN CONNECTING ELDERLY REFUGEES TO COMMUNITY RESOURCES, PROVIDE EMPLOYMENT READINESS SERVICES FOR INDIVIDUALS WHO FACE HIGH BARRIERS TO EMPLOYMENT, PROVIDE ENGLISH LANGUAGE TRAINING, AND SUPPORT REFUGEES IN COMMUNITY GARDENING INITIATIVES.

    Expenses $9,665,547 · Grants $3,300,063 · Revenue $6,078,950

  • "RESIDENTIAL SERVICES" FOCUSES ON FAMILY-CENTERED, STRENGTH-BASED TREATMENT FOR CHILDREN THROUGH RESIDENTIAL TREATMENT, SHELTER CARE, AND EMERGENCY SERVICES, LSI PROVIDES SERVICES TO CHILDREN UNDER THE AGE OF 18 THAT LIVE AT LSI'S RESIDENTIAL TREATMENT CENTER WHILE THEY ARE IN CARE. UTILIZING A TRAUMA-SENSITIVE CARE APPROACH, STAFF DELIVER AN INDIVIDUALIZED APPROACH FOR EACH CHILD'S EMOTIONAL AND/OR BEHAVIORAL NEEDS. FAMILY ENGAGEMENT IS KEY TO BETTER OUTCOMES FOR CHILDREN IN OUT-OF-HOME-CARE, INCLUDING SHORTENING LENGTH OF STAY AND AVOIDING FAMILY DISRUPTION. FAMILY SUPPORT WEEKENDS ALLOW FAMILIES TO ATTEND AN INTENSIVE TRAINING AND SUPPORT WEEKEND TO HELP THEIR CHILD SUCCEED.

    Expenses $1,554,553 · Grants $4,336 · Revenue $1,242,376

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Fergus Katie

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 0.3 related

  • Mongan Jodi

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1.3 + 0.3 related

  • Schmidt Rev Michael

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Bhattacharyya Ryan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Current Bishop Amy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Howard Rev Maureen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1.3

  • Halaas Bishop Lorna

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.3 related

  • Jones Bishop Kevin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Weekley Angela

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dean Daniel

    INTERIM PRESIDENT/CEO THRU 1/23/24

    Total calculated
    $156,367
    From this org
    $143,586
    From related orgs
    $0
    Other
    $12,781
    Hours/week
    41 + 1 related

    Schedule J breakdown matched by us

    Base
    $143,586
    Bonus
    $0
    Other
    $0
    Deferred
    $2,485
    Nontaxable benefits
    $10,296
    Filer's total
    $156,367

  • Hardman Renee

    PRESIDENT/CEO

    Total calculated
    $244,993
    From this org
    $224,038
    From related orgs
    $0
    Other
    $20,955
    Hours/week
    41 + 1 related

    Schedule J breakdown matched by us

    Base
    $224,038
    Bonus
    $0
    Other
    $0
    Deferred
    $12,499
    Nontaxable benefits
    $8,456
    Filer's total
    $244,993

  • Knief Roni

    CFO

    Total calculated
    $147,054
    From this org
    $138,441
    From related orgs
    $0
    Other
    $8,613
    Hours/week
    41 + 1 related

  • McDonald Benjamin

    DIRECTOR OF INFORMATION TECHNOLOGY

    Total calculated
    $117,197
    From this org
    $101,181
    From related orgs
    $0
    Other
    $16,016
    Hours/week
    40

  • Lual Dut Emmanuel

    DIRECT SUPPORT PROFESSIONAL

    Total calculated
    $119,991
    From this org
    $110,325
    From related orgs
    $0
    Other
    $9,666
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
4 November 2025
IRS schema version
2024v5.2
Source object
202533099349300833

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