Lutheran Social Services of Northeast Florida Inc

Nonprofit profile at a glance

EIN
591965600
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Jacksonville, FL, USA
Phone
9044485995
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Affiliation
Christianity

Official website

Reported finances

Revenue
$9,756,395
Expenses
$9,217,777
Assets
$8,944,596
Liabilities
$2,841,694

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • WILLIAM BRIM (PRESIDENT/CE)

Highest reported compensation

  • WILLIAM BRIM (PRESIDENT/CE): $252,260 total reported compensation
  • RICHARD MOCHOWSKI (CFO): $153,253 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Lutheran social services of northeast Florida, inc. (lss) was formed in 1979 by lutheran congregations located in northeast Florida as a 501(c)(3) not-for-profit social ministry organization. The agency is led by a board of directors consisting of a maximum of 21 members, 51 percent of whom must be lutheran, according to bylaws, and 49 percent of whom are local business leaders. In 1999, lss formed an affiliate, lss property management, inc. (lpm) to own property as a taxexempt entity. Lpm's board of directors is made up of select members of the lss board of directors.

What it reported doing in 2024

Representative payee services program - manages the finances of about 500 people in a five-county area who are eligible to receive social security or pension benefits but have been determined to be incapable of sound financial decision-making. These are people who suffer from mental illness and/or chronic substance abuse or who are too young or too old to make sound decisions that will ensure that their basic living needs are met. Steps 2 success - financial opportunity center (foc) is a career and financial coaching service center that helps low - to moderate income people build smart money habits and focus on the financial botiom line. Steps 2 success provides employment and career counseling, one-on-one financial coaching and education and low-cost financial products that help build credit, savings, and assets. Steps 2 success also connects clients with income support such as food stamps, utilities assistance, and affordable health insurance. The cornerstone of the foc model is providing these services in an integrated way - rather than as stand-alone services- and with a long-term commitment to helping clients reach their goals. Targeted mental health - provides case management services to adults who are diagnosed with severe mental illness and/or emotional disturbance. Case managers assist clients in atiaining self-sufficiency in living, learning, work and social environments while ensuring access to medical, social and other services. The program is open to adults over the age of 18, diagnosed with a mental illness living in jacksonille.

Operating model

Revenue model
Grant-funded. 68% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 63
  • Accountability: 95
  • Sustainability: 46
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.4%; rating input score 80
  • Program expense ratio: 84.9%; rating input score 85
  • Fundraising efficiency: $34.27 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.97; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -5.9% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -9.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 2.2% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 80.4% of revenue deployed · 84.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.8M in reported program spending
  • Leadership: top reported pay $252K · 15 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 27 of 29 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.