Lutheran Social Services of Southern California

Nonprofit profile at a glance

EIN
952225798
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Orange, CA, USA
Phone
7144593034
Rating
74
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Federated Giving Programs
Affiliation
Christianity

Official website

Reported finances

Revenue
$38,809,701
Expenses
$22,494,102
Assets
$40,449,758
Liabilities
$15,122,819

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

Leadership & pay

31 people listed

Executive titles in this filing

  • DR LASHARNDA BECKWITH (PRESIDENT & CEO)

Highest reported compensation

  • DR LASHARNDA BECKWITH (PRESIDENT & CEO): $277,552 total reported compensation
  • LAURA GUTIERREZ (CFO (UNTIL 11/24)): $174,206 total reported compensation
  • MARIA DILLION-OWENS (EXEC VP, CHIEF HRO): $160,962 total reported compensation

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

Overview

Mission

Ignited by faith, we live out god's love by embracing, equipping and empowering vulnerable individuals, families and communities toward self-sufficiency.

What it reported doing in 2024

Sharing the love of christ, we seek to form a community where the vulnerable are safer and stronger, the dependent are self-sustaining, the isolated dwell in community, and the weary are given hope.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 78% for direct work, and 22% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 80
  • Accountability: 100
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.4%; rating input score 40
  • Program expense ratio: 69.6%; rating input score 70
  • Fundraising efficiency: $54.23 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 39.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 40.4% of revenue deployed · 69.6% of spending went to programs
  • Governance: 18 of 18 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $15.7M in reported program spending
  • Leadership: top reported pay $278K · 31 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.