Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014
BCheck if applicable:
CName of organization
Lutheran Social Services of ND
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
4720 7th Ave S PO Box 389 No B
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Fargo, ND58107
D Employer identification number

45-0226421
E Telephone number

G Gross receipts $ 44,273,094
F Name and address of principal officer:
Robert Sanderson
4720 7th Ave S PO Box 389 No B
Fargo,ND58107
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.lssnd.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1936
M State of legal domicile: ND
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: Lutheran Social Services of North Dakota operates programs to help people across the entire state of North Dakota. These programs touch people of all ages. They help alleviate hunger, mend broken relationships, place children in safe environments, aid elderly citizens and advocate on behalf of the disenfranchised.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 14
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 14
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a) ...... 5 401
6 Total number of volunteers (estimate if necessary) ............. 6 5,754
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 29,495
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 14,118
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 35,137,418 36,122,547
9 Program service revenue (Part VIII, line 2g) ......... 4,783,204 4,484,162
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 184,607 456,094
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 32,582 79,427
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 40,137,811 41,142,230
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 23,735,348 26,891,267
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 8,700,011 8,947,468
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 296,793 292,464
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet773,925    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 4,175,346 4,433,315
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 36,907,498 40,564,514
19 Revenue less expenses. Subtract line 18 from line 12....... 3,230,313 577,716
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 19,744,837 19,420,975
21 Total liabilities (Part X, line 26)............. 4,011,469 3,114,241
22 Net assets or fund balances. Subtract line 21 from line 20..... 15,733,368 16,306,734
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ............
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: Guided by God's love and grace, Lutheran Social Services of ND brings healing, help and hope.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 38,436,685 including grants of $ 26,891,267 ) (Revenue $ 4,484,162 )
Lutheran Social Services of North Dakota provided the following services in fiscal year 2014:**Early Childhood and Youth Programs**Lutheran Social Services helps children and youth get the care, mentors and learning opportunities they need to become healthy, productive adults.(See Continuation on Schedule O)
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet38,436,685
Form 990 (2013)
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions).... Click to see attachment
17
Yes
 
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III................... Click to see attachment
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2013)
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................
23
 
No
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2013)
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
70
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
401
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
Yes
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2013)
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
14
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
14
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
 
No
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MN
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletJoan Penner4720 7th Ave S Ste BFargoND58107 (701) 271-3208
Form 990 (2013)
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Mark Strand........................................................................
Chair of the Board
 1.50
.......................0.00 		X   X       0 0 0
(2) David Walth........................................................................
Vice Chair
 1.50
.......................1.70 		X   X       0 0 0
(3) Lynda Bertsch........................................................................
Secretary
 1.50
.......................0.00 		X   X       0 0 0
(4) Melanie Stillwell........................................................................
Treasurer
 1.50
.......................1.70 		X   X       0 0 0
(5) Thomas Eide........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(6) Rev Sharon Baker........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(7) Richard Hall........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(8) Jim Melland........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(9) Tom Wade........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(10) Bishop William E Rindy........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(11) Gayle Homiston........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(12) Susan Wefald........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(13) Bishop Mark Narum........................................................................
Board Member
 1.50
.......................1.70 		X           0 0 0
(14) Rev Patrick O'Brien........................................................................
Board Member (July-May)
 1.50
.......................1.70 		X           0 0 0
(15) Clark Jahnke........................................................................
Board Member
 1.50
.......................0.00 		X           0 0 0
(16) Robert Sanderson........................................................................
CEO
 40.00
.......................2.50 		    X       126,529 0 11,735
(17) Joan Penner........................................................................
CFO
 40.00
.......................2.00 		    X       81,275 0 17,847
Form 990 (2013)
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Janell Regimbal........................................................................
Sr. Vice President/Youth
 40.00
.......................0.00 		    X       85,794 0 13,850
(19) Mary Weiler........................................................................
Vice President/Community
 40.00
.......................0.00 		    X       81,676 0 10,591
(20) Jessica Thommason........................................................................
Vice President/Social Enterprises
 8.70
.......................35.80 		    X       94,166 0 13,370




















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 469,440 0 67,393
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
 
No
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
Roers Construction200 45th St SFargoND58103 Construction 526,992
Russ Reid Co14384 Collections Drive CenterChicagoIL60693 Fundraising 247,937
Corporate TechnologiesPO Box 1450MinneapolisMN554856333 Technology Support 112,567
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet3
Form 990 (2013)
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 382,415
b Membership dues....1b  
c Fundraising events....1c 35,840
d Related organizations...1d  
e Government grants (contributions)1e 10,050,018
f All other contributions, gifts, grants, and
similar amounts not included above1f 		25,654,274
g Noncash contributions included in lines
1a-1f:$ 		24,165,701
h Total. Add lines 1a-1f.......MediumBullet 36,122,547
Program Service RevenueAmt Business Code
2a Client & Program Inc. 624100 4,227,560 4,227,560    
b Miscellaneous 900099 256,602 256,602    
c
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 4,484,162
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 98,146     98,146
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents 50,520  
b Less: rental expenses 0  
c Rental income or (loss) 50,520  
d Net rental income or (loss).......MediumBullet 50,520   29,495 21,025
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 3,457,277 16,440
b Less: cost or other basis and sales expenses 3,115,769 0
c Gain or (loss) 341,508 16,440
d Net gain or (loss)..........MediumBullet 357,948     357,948
8a Gross income from fundraising events (not including
$ 35,840
of contributions reported on line 1c). See Part IV, line 18 ..
a 44,002
b Less: direct expenses ...b 15,095
c Net income or (loss) from fundraising events..MediumBullet 28,907   28,907
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 41,142,230 4,484,162 29,495 506,026
Form 990 (2013)
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 351,428 351,428
2 Grants and other assistance to individuals in the United States. See Part IV, line 22 26,539,839 26,539,839
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 548,191 126,379 421,812  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 6,732,980 5,948,918 533,833 250,229
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 222,139 201,342 12,253 8,544
9 Other employee benefits ....... 781,462 685,080 71,220 25,162
10 Payroll taxes ........... 662,696 559,836 79,269 23,591
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 21,062   21,062  
c Accounting ........... 30,111   30,111  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17 292,464 292,464
f Investment management fees ...... 16,341   16,341  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........ 455,804 424,583 8,598 22,623
12 Advertising and promotion .... 48,314 43,762 877 3,675
13 Office expenses ....... 1,760,256 1,493,045 197,735 69,476
14 Information technology ...... -27,871 310,888 -351,090 12,331
15 Royalties ..        
16 Occupancy ........... 614,293 483,492 105,331 25,470
17 Travel ............ 705,533 638,416 48,155 18,962
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 137,118 108,347 27,874 897
20 Interest ........... 41,542 24,307 9,800 7,435
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 432,181 322,572 100,004 9,605
23 Insurance .............. 45,402 45,402    
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Event Expense 91,336 89,935 367 1,034
b Dues and Publications 33,689 25,003 6,259 2,427
c Bad Debts 2,263 2,263    
d
e All other expenses 25,941 11,848 14,093  
25 Total functional expenses. Add lines 1 through 24e 40,564,514 38,436,685 1,353,904 773,925
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Form 990 (2013)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing .............   1  
2 Savings and temporary cash investments ......... 322,504 2 2,411
3 Pledges and grants receivable, net ........... 4,519,880 3 2,680,269
4 Accounts receivable, net ............. 498,781 4 397,964
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use .............. 1,424,484 8 1,459,788
9 Prepaid expenses and deferred charges .......... 29,208 9 9,431
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 11,606,357
b Less: accumulated depreciation ..... 10b 4,017,290 6,026,649 10c 7,589,067
11 Investments—publicly traded securities .......... 3,497,790 11 3,134,938
12 Investments—other securities. See Part IV, line 11 ..... 45,235 12 48,429
13 Investments—program-related. See Part IV, line 11 .....   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 3,380,306 15 4,098,678
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 19,744,837 16 19,420,975
Liabilities 17 Accounts payable and accrued expenses ......... 2,373,501 17 2,317,698
18 Grants payable .................   18  
19 Deferred revenue ................ 45,095 19 55,887
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 630,000 23 578,138
24 Unsecured notes and loans payable to unrelated third parties .... 405,250 24 81,196
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 557,623 25 81,322
26 Total liabilities. Add lines 17 through 25......... 4,011,469 26 3,114,241
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 10,773,884 27 10,117,636
28 Temporarily restricted net assets ........... 4,959,484 28 6,162,098
29 Permanently restricted net assets ...........   29 27,000
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 15,733,368 33 16,306,734
34 Total liabilities and net assets/fund balances ........ 19,744,837 34 19,420,975
Form 990 (2013)
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
41,142,230
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
40,564,514
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
577,716
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
15,733,368
5
Net unrealized gains (losses) on investments ...............
5
2,850
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-7,200
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
16,306,734
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2013)
Form 990, Special Condition Description:
Special Condition Description
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization? ................
11g(i)
 
 
(ii) A family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization in col. (i) listed in your governing document? (v) Did you notify the organization in col. (i) of your support? (vi) Is the organization in col. (i) organized in the U.S.? (vii) Amount of monetary support
Yes No Yes No Yes No
Total  

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 8,070,371 10,337,596 11,978,020 35,137,418 36,122,547 101,645,952
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 8,070,371 10,337,596 11,978,020 35,137,418 36,122,547 101,645,952
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 8,489,439
6 Public support. Subtract line 5 from line 4. 93,156,513
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
7 Amounts from line 4.. 8,070,371 10,337,596 11,978,020 35,137,418 36,122,547 101,645,952
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 126,054 132,459 137,529 108,486 119,171 623,699
9 Net income from unrelated business activities, whether or not the business is regularly carried on..         15,118 15,118
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..            
11 Total support (Add lines 7 through 10). 102,284,769
12
12
20,050,660
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here.................................................right arrow
Section C. Computation of Public Support Percentage
14
14
91.080 %
15
15
95.930 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
 
 
 
 
Schedule A (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......................... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 2
Name of organization
Lutheran Social Services of ND
  		Employer identification number

45-0226421
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
RESTRICTED
 

   
RESTRICTED
RESTRICTED
RESTRICTED, RESTRICTEDRESTRICTED

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 3
Name of organization
Lutheran Social Services of ND
  		Employer identification number

45-0226421
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
Page 4
Name of organization
Lutheran Social Services of ND
  		Employer identification number

45-0226421
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data


Software ID:  
Software Version:  
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions. SchDMd Bullet Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) .....    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 2,552,283 2,325,745 2,230,965 1,964,866 1,794,522
b Contributions ........ 101,698 97,398 4,780 4,780 24,781
c Net investment earnings, gains, and losses 255,071 186,287 161,030 324,728 208,625
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		1,485,404 57,147 71,030 63,409 55,398
f Administrative expenses ....         7,664
g End of year balance ...... 1,423,648 2,552,283 2,325,745 2,230,965 1,964,866
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet98.020 %
b
Permanent endowment SchDMd Bullet1.900 %
c
Temporarily restricted endowment SchDMd Bullet0.080 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   1,246,665 1,246,665
b Buildings ................   6,400,167 1,707,602 4,692,565
c Leasehold improvements ............        
d Equipment ................   2,971,635 2,309,688 661,947
e Other .................   987,890   987,890
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 7,589,067
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) Interest Receivable 9,488
(2) Due From LSS Housing, Inc. 4,089,190







Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 4,098,678
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
Special Assessments Payable 70,648
Annuity Payable 10,674







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 81,322
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................
Schedule D (Form 990) 2013

Schedule D (Form 990) 2013
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 40,801,547
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 2,850
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d -351,428
e Add lines 2a through 2d ..................... 2e -348,578
3 Subtract line 2e from line 1..................... 3 41,150,125
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b -7,895
c Add lines 4a and 4b....................... 4c -7,895
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 41,142,230
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 40,228,181
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 15,095
e Add lines 2a through 2d...................... 2e 15,095
3 Subtract line 2e from line 1..................... 3 40,213,086
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 351,428
c Add lines 4a and 4b....................... 4c 351,428
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 40,564,514
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Part V, Line 4: Income is transferred to operations to be used to run the agency.
Part X, Line 2: The Company is annually required to file a Return of Organization Exempt from Income Tax (Form 990) with the IRS. In addition, the Company is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purpose. The Company believes it has appropriate support for any tax positions taken affecting its annual filing requirements and as such, does not have any uncertain tax positions that are material to the financial statements. LSS of ND would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such penalties and interest are incurred.
Part XI, Line 2d - Other Adjustments: Grant Expense Reported in Revenue on Financial Statements -351,428.
Part XI, Line 4b - Other Adjustments: Special Events Expense Reported in Expenses on Financial Statements -15,095. Noncash Vehicle Donation 7,200.
Part XII, Line 2d - Other Adjustments: Special Events Expense Reported in Revenue on Form 990 15,095.
Part XII, Line 4b - Other Adjustments: Grant Expense Reported in Revenue on Financial Statements 351,428.
Form 990, Part XI and XII: Lutheran Social Services of ND is audited on a consolidated basis with a related organization, Lutheran Social Services Housing, Inc. The amounts shown in Parts XI and XII of Schedule D are reconciliations of the net assets, revenues, and expenses of Lutheran Social Services of ND only, and do not include any portion of the net assets, revenues, or expenses of Lutheran Social Services Housing, Inc.
Schedule D (Form 990) 2013

Additional Data


Software ID:  
Software Version:  




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ. right arrowSee separate instructions.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
 
Russ Reid Co
14384 Collections Drive Center
 
Chicago, IL60693 		Fundraising Mailings   No 1,008,042 272,464 735,578
 
Funding Logiccom
3231 Royal Drive
 
Grand Forks, ND58201 		Coaching, Consulting   No 0 20,000 0
             
             
             
             
             
             
             
             
Total .................right arrow 1,008,042 292,464 735,578
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
MN, ND
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

Chef's Gala
(event type) 		(b) Event #2

 
(event type) 		(c) Other events

 
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 79,842     79,842
2 Less: Contributions . . 35,840     35,840
3 Gross income (line 1
minus line 2) . . . 		44,002     44,002
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .        
6 Rent/facility costs . . 2,760     2,760
7 Food and beverages .        
8 Entertainment . . . 600     600
9 Other direct expenses . 11,735     11,735
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 15,095
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow 28,907
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization operates gaming activities:
a
Is the organization licensed to operate gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activity operated in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $   .
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
Return Reference Explanation
Form 990, Schedule G, Part I, Line 2: $272,464 was the total amount paid to (or retained by) Russ Reid Co. Of this amount, $44,790 was for postage resulting in a net amount of $227,674.
Form 990, Schedule G, Part I, Line 2, Column (iv): The gross receipts from coaching and consulting done by Funding Logic.com are not measurable and so zero has been reported in Schedule G, Part I, Line 2, column (iv).
Schedule G (Form 990 or 990-EZ) 2013
Additional Data


Software ID:  
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Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number
45-0226421
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC Code section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) Family HealthCare Center
306 4th St S
Fargo,ND58103 		45-0430628 501(c)(3) 80,906       To provide refugee social services such as interpreters and preventive health services
(2) Fargo Cass Public Health
401 3rd Ave N
Fargo,ND58102 		45-6002069 Fargo Cass Pub. Hlth 27,052       To provide preventive health services such as health training
(3) Fargo Public Schools - Fargo Adult Learning Center
415 N 4th St
Fargo,ND58102 		45-6000294 Fargo Public Schools 48,770       To provide refugee social services and targeted assistance such as English language training
(4) Global Friends Coalition
305 S 4th St
Grand Forks,ND58201 		26-3217384 501(c)(3) 10,000       To provide refugee social services such as English language training
(5) Grand Forks Public Health Department
151 South 4th Street Suite N301
Grand Forks,ND58201 		45-6002085 G.F. Pub. Hlth Dept 40,269       To provide refugee social services such as interpreters and preventive health services
(6) The North Dakota Department of Public Instruction
600 E Boulevard Ave
Bismarck,ND58505 		45-6002426 ND Dept of Pub. Inst 123,738       To provide refugee school impact services such as the English Language Learners Program
(7) North Dakota State College of ScienceSkills Development Project
1305 19th Ave N
Fargo,ND58102 		45-6002451 ND State College 13,258       To provide refugee social services and targeted assistance such as English language training
(8) Metro Interpreter Resource Center
112 N University Drive
Fargo,ND58102 		41-1896836 501(c)(3) 7,435       The Metro Interpreting Resource Center (MIRC) was developed to provide coordinated training and administrative support for the decentralized network of interpreters that operate in the Fargo-Moorhead metropolitan area








2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
8
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2013

Schedule I (Form 990) 2013
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) Case Relief, Emergency Services, Cash Assistance, Clothing, Housing Expenses, Food, Employment Assistance, and Other Program Expenses for Refugees 720 1,496,759      
(2) Travel, Insurance, Boarding Care, Recognition, Medical, Allowances, and Gift Assistance for Senior Companion Participants 726 290,604      
(3) Support Services, Extended Services, Immigration Expense, Program and Volunteer Expenses 4003 68,026      
(4) Food, Clothing, Rent, Personal Supplies, Employment, Travel, and Education Assistance 3047 134,666      
(5) North Dakota disaster assistance 570 413,834      
(6) Food Bank 82308   24,135,950 Average Price per Pound Food


Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Part I, Line 2: Assistance is provided to needy individuals determined on a case by case basis. The individuals must indicate what the assistance will be used for prior to receiving assistance. The New Americans program director and state refugee coordinator routinely meet with the organizations receiving grant funds. They monitor their budgets and compare the organizations' activity reports with the activities defined in the contracts.
Form 990, Schedule I, Part III, column (b): The New Americans program director and state refugee coordinator routinely meet with the organizations receiving grant funds. They monitor their budgets and compare the organizations activity reports with the activities defined in the contracts. The disaster response team works with emergency management personnel at the city and county levels to determine the numbers of disaster victims with unmet needs. The Great Plains Food Bank receives monthly statistics from its partner agencies, including the number of adults, children and seniors served.
Schedule I (Form 990) 2013


Additional Data


Software ID:  
Software Version:  


SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		     
6 Cars and other vehicles .. X 4 7,200 Sale of Comparables
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X 14,294,971 24,158,501 $1.69 per Pound
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
4
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
 
No
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2013)
Schedule M (Form 990) (2013)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Part I, Column (b): The number of contributors listed for the Food Inventory donated in Part I, line 19, column (b) of the schedule M is based on the number of pounds of food donated.
Schedule M (Form 990) (2013)
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public
Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Return Reference Explanation
Form 990, Part III, Section B, Line 4a: **Lutheran Social Services Healthy Families** Lutheran Social Services Healthy Families is a primary prevention home visitation program, designed to work with overburdened families at-risk for adverse childhood experiences including child maltreatment. Services are provided in Grand Forks, Ramsey, Nelson, Burleigh and Morton counties beginning prenatal or right after the birth of a baby, and are offered free and voluntarily until the child turns 3 years of age. It enhances overall child development, school readiness, family health and safety, builds family relationships and parental self-sufficiency. 76 families in Burleigh and Morton counties and 90 families in Grand Forks and 21 families in Ramsey/Nelson counties received in-home services this year. 34 families receive Health Family Screenings in those counties. 94% of the children in the program are up-to-date on well-baby checks and 92.24% on immunizations. **Lutheran Social Services Adoption Option** Adoption Option facilitates adoptions, offers pregnancy counseling and assists adopted adults, birth siblings and birth parents in searches to establish agreed upon contact with one another. 23 children were adopted and placed in loving homes. 71 women received pregnancy counseling, 53 significant others were involved in the pregnancy counseling. 26 searches were completed for adopted adults, birth siblings or birth parents this past year. 817 people attended community education and outreach presentations made by the Adoption Option staff at 324 sites. **Child Care Aware** Lutheran Social Services helps connect families to child care and also trains and supports the 595 licensed child care programs in western North Dakota through its Child Care Aware program. This year Lutheran Social Services increased the number of child care programs in western North Dakota by providing technical assistance to 42 new in-home child care providers, 3 new non residential small child care centers and 2 large non residential new child care businesses, helping 2,524 families search for licensed child care or search for child care in western North Dakota and training 2,023 individuals, with 265 providers attending 30 training events and 1,753 providers completing online training. One hundred and five courses were offered online with a ND online course completion total of 32,256. **Lutheran Social Services Restorative Justice** Lutheran Social Services Restorative Justice provides trained facilitators to work in a structured process called accountability conferences with victims of crime, juvenile and adult offenders as well as students who have conflict with one another in school settings. Other restorative services aimed at resolving conflict while addressing victim needs and holding offenders accountable include Victim Empathy Seminars and Community Circles. 487 youth offenders were served and 227 victims were served. Additionally 1,147 students participated in restorative programming through services offered at Bismarck Public Schools and schools within Grand Forks County. 17 volunteers gave 593 hours of time. **Lutheran Social Services Youth Court** Lutheran Social Services Youth Court is an alternative to formal court proceedings for youth who have been charged with an offense or are showing concerning behavior. Teen volunteers serve as jurors and courtroom personnel to decide the disposition of cases, which usually involve actions the youth must take to repair the harm done. 135 youth and their families were served through the Youth Court program this past fiscal year. 88 volunteers gave 629 hours of time serving either as a youth juror, courtroom personnel, program intern or adult assistant. 758 5th grade students were educated through Anti-Gang presentations. **Lutheran Social Services Day Report** Lutheran Social Services Day Report is an after-school program that provides supervision, structure and educational assistance to teens ages 14 to 17 who have a history of delinquent offenses. 20 youth were served by the Day Report program and received 2,280 hours of supervision and structure. 89% of clients showed an increase in their coping skills. 70% of clients did not have any new delinquent offense as measured at 3 months post entrance into the program. **Lutheran Social Services Tracking** Lutheran Social Services Tracking pairs troubled youth, who are at risk of being placed outside their home, with an adult mentor. The tracking mentor helps the youth develop more positive behavior. 86 youth were mentored through the tracking program this past year. 1,935 hours of supervision were provided. 87% of referral sources felt Tracking was effective for youth referred. 75% of clients met their tracking goals. **Lutheran Social Services Attendant Care** Lutheran Social Services Attendant Care is a short-term alternative to jail or a detention center for juveniles needing supervision while awaiting court intervention or parental pick-up. 110 youth received 1,935 hours of supervision after being charged with a minor offense. **Mental Health Programs** The Mental Health Programs of Lutheran Social Services provide individuals and their families with the guidance they need for healing and the hope they need to overcome. **Lutheran Social Services Luther Hall** Lutheran Social Services Luther Hall serves children and adolescents between the ages of 10 and 18 who have been diagnosed with a psychiatric disorder and need 24-hour care and treatment. Qualified mental health professionals provide residents with an individualized plan to meet their specific needs. Assessment, residential living, education, therapy and psychological or psychiatric services are provided on-site. 78 females and 48 males along with their families were served by Lutheran Social Services Luther Hall this year. The average age of residents was 14 years old. The average length of stay was 7.5 months. Of those served, 95% were reported to have made positive changes during their treatment at Lutheran Social Services Luther Hall. **Lutheran Social Services Family Counseling** Lutheran Social Services Family Counseling provides intensive in-home counseling to families in which one or more children are at risk of being placed outside the home. 437 family members in 111 families received counseling services. 81% of families who returned client satisfaction surveys reported services as "excellent" and 10% as "very good." 87% of youth served were retained in the family home at 90 days after completing services. **Lutheran Social Services Gamblers Choice** Lutheran Social Services Gamblers Choice provides education, counseling, and treatment to help problem gamblers and their families resolve the emotional, relationship and financial problems that result from a gambling addiction. A total of 137 unduplicated gamblers and family members of gamblers received help with gambling addiction through Gamblers Choice this past year. 22 of those served were alumni who returned to share their inspiring stories. 563 people participated in a total of 22 educational presentations facilitated by the Gamblers Choice staff this past year. **Lutheran Social Services Divert** Lutheran Social Services Divert is an early intervention program that works with at-risk youth and their families to identify difficulties, set goals for improvement and utilize community resources to get the help they need. 101 families were served by the Divert program this past year. Most of these referrals came from juvenile court, schools, Social Services and from family self-referral. 97% of the youth who completed services with Divert were not involved in the juvenile justice system for at least 90 days after going through the program. 87% of families who returned client satisfaction surveys reported services as excellent and 13% as very good. **Lutheran Social Services Violence Free** Lutheran Social Services Violence Free helps batterers change their behaviors toward their partners, helping to reduce domestic violence in the community. Anger management programming is offered for those individuals who have problems handling their anger in non-intimate partner relationships. Lutheran Social Services Violence Free serves the communities of Bismarck and Williston, North Dakota and conducted three Domestic Violence groups during the past year. An average of 4 to 6 people attended each week. The program had a total of 49 intakes between the three groups. **Community Programs** The community outreach programs of Lutheran Social Services provide the resources and expertise to strengthen communities emotionally, physically and economically.
Form 990, Part III, Section B, Line 4a (continued): **Great Plains Food Bank** Great Plains Food Bank recovers surplus food from the food industry and distributes it to food pantries, other charitable feeding programs and hungry people across North Dakota and western Minnesota. The Backpack program helps feed hungry children on the weekend when free school meals are not available and during the summer months as well. The program served 82,308 people by distributing 11.5 million pounds of food valued at $24.1 million to 321 feeding programs in 113 communities this past year. An additional 5,290 were served in FY14 by expanding child, senior and rural hunger programs. The volunteer force grew to 4,838 dedicated individuals. **Lutheran Social Services New Americans Services** Lutheran Social Services of North Dakota (LSS-ND) New Americans Services program provides reception/placement as well as other services to refugees who have fled persecution in their home countries, and whose only option is to resettle in a third country. The program empowers refugees (new residents of North Dakota) to achieve self-sufficiency. It also provides immigration services to the refugee population. LSS-ND offers refugee resettlement services in Fargo, West Fargo, Grand Forks and Bismarck in North Dakota and in Moorhead, Minnesota. The New Americans Services (NAS) program currently provides services to 615 new refugee arrivals, 94 secondary migrants, 4 asylees, and 10 Unaccompanied Refugee Minors (URMs). The NAS employment staff members have continued to maintain relationships and to build new ones with employers resulting in the employment of 301 employable adults in FY 2014. The immigration specialists have assisted 977 clients with their applications for citizenship, permanent resident card (green card), and other immigration benefits. Furthermore, the URM program has provided 14,911 days of care to refugee children who arrived in the United States without parents/legal guardians. NAS program receives federal grants-through the Office of Refugee Resettlement-from United States Department of Health & Human Services; it then contracts with local organizations to extend the grants to the latter (i.e. local organizations) to provide services to refugees. These service providers, federally-funded through NAS program, must be in compliance with federal grant guidelines. **Lutheran Social Services Senior Companions** Lutheran Social Services Senior Companions matches volunteers age 55 or older with other older adults who need help to continue living independently in their own homes. 726 seniors across North Dakota were served in their homes by 116 Senior Companions volunteers. Volunteers provided 78,099 hours of assistance. Senior Companions volunteers also provided 22 caregivers a break with in-home respite services. **Lutheran Social Services Disaster Response** Lutheran Social Services Disaster Response assists disaster victims before and after a disaster through preparedness training, case management and consultation services, as well as recruitment and coordination of volunteers for cleanup and rebuilding efforts. During the 12 months ending June 30, 2014, Lutheran Social Services Disaster Response (formerly Lutheran Disaster Response) served 99 clients in the Minot, North Dakota area with cleanup and rebuilding efforts as well as 47 clients outside the Minot area, coordinated 489 volunteers who provided 17,954 hours of cleanup and rebuild services in the greater Minot area and provided volunteers to assist in cleanup in rural homes due to spring flooding and high water tables. Lutheran Social Services Disaster Response played a key role in creating/working through Hope Village in Minot with other faith-based disaster partners. In other areas of the state, Lutheran Social Services Disaster Response established local Unmet Needs Committees and provided case management services to rural areas. **Lutheran Social Services Housing** Lutheran Social Services Housing creates affordable rental housing for those who embrace life in North Dakota's rural communities. Projects leverage the strengths of congregations, town leadership and the housing industry to support the vitality of smaller communities. Currently, there are 640 units owned or managed by Lutheran Social Services Housing and 40 units under development by Lutheran Social Services Housing. Lutheran Social Services Housing is serving households in 19 different communities.
Form 990, Part VI, Section A, line 2 Jessica Thomasson, Robert Sanderson and Joan Penner have a business relationship with Rev Patrick O'Brien, David Walth, Bishop Mark Narum and Melanie Stillwell. They are board members or officers of both Lutheran Social Services of North Dakota and Lutheran Social Services Housing.
Form 990, Part VI, Section A, line 6 The corporate members of Lutheran Social Services of North Dakota are the Eastern North Dakota and the Western North Dakota Synods of the Evangelical Lutheran Church in America and the Lutheran Church-Missouri Synod, North Dakota district.
Form 990, Part VI, Section A, line 7a There are 14 people on the Board of Directors. Three of these directors (two bishops and one president) serve by virtue of their office, and the other 11 directors are elected by their corporate members. Of these 11 directors, the Eastern North Dakota Synod of the Evangelical Lutheran Church in America shall elect or appoint three directors, the Western North Dakota Synod shall elect or appoint three directors, the Lutheran Church-Missouri Synod, North Dakota District shall elect or appoint one director, and four at-large directors shall be elected by the board.
Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the board.
Form 990, Part VI, Section B, line 11 The CFO will review the 990. A packet including the 990 will also be sent to the Board of Directors for approval. The board will be given a week to review the 990 and suggest any changes that should be made.
Form 990, Part VI, Section B, line 12c Board members and employees have the responsibility to give notification if they have a conflict or potential conflict of interest. Board members are not allowed to vote on any issue where there is a potential conflict of interest. All potential conflicts are reviewed and it is determined if a conflict exists by the CEO with consultation by the board and/or legal counsel if necessary. The board of directors, employees, volunteers and paid consultants are all covered by the policy.
Form 990, Part VI, Section B, line 15 The President of the Board works with the Human Resources manager on a format for electronic review of compensation by board members. This review could also include some employees and/or outside interests such as peers and pastors. The President of the Board receives the overall organization increase percentage and the highest percentage given to all other staff. A committee meets to discuss review results, percentage increase and any other potential increase such as bonus or merit pay. Comparability data is also examined. The CEO's compensation is discussed with the full board of directors at the October meeting. The compensation package agreed upon at the October meeting goes into effect on the CEO's anniversary date. The Organization does a similar review using comparability data for all officers at least every 5 years.
Form 990, Part VI, Section C, line 19 The annual report is published on the organization's website. It is also mailed to present and potential donors and is available at the front office desk. Abbreviated financial statements are included in the annual report. There are no other policies or documents on the organization's website. The governing documents and conflict of interest policy would also be available upon request if someone wanted to see them.
Form 990, Part VIII, Line 1g, Part IX, Line 2, and Part X, Line 8: LSS ND faciliates food donations for the Great Plains Food Bank. LSS ND acts as an intermediary for the donations of food. Donations of food are recorded as contribution income in Part VIII of the Form 990 and the distributions of food from the Great Plains Food Bank is being recorded as Grants/Other Assistance to individuals on Line 2 in Part IX of the Form 990. Donated and purchased food product that hasn't been distributed at year end is also included as inventory on Line 8 in Part X of the Form 990. Food is valued based on the average price per pound which is set by Feeding America.
Form 990, Part XI, line 9: Noncash Vehicle Donation -7,200.
Form 990, Part XII, Line 2c: The Board Audit Committee was established at the January 20, 2014 board meeting.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2013

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990. MediumBullet See separate instructions.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
Lutheran Social Services of ND
 
Employer identification number

45-0226421
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) Lutheran Social Services Housing Inc

1325 11th Street South

Fargo,ND58103
26-2358686 		Providing Affordable Housing ND 501(c)(3) Line 9 Lutheran Social Services of North Dakota
 
Yes
 
(2) Lutheran Social Services Jamestown Inc

1325 11th Street South

Fargo,ND58103
27-3425920 		Rental Units for Elderly ND 501(c)(3) Line 7 Lutheran Social Services Housing Inc
 
 
No










For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) LSS Housing Tioga LP

PO Box 2148
Fargo,ND58107
27-1976384 		Rental Housing ND N/A
                  
(2) LSS Housing Williston LP

PO Box 2148
Fargo,ND58107
45-4359570 		Rental Housing ND N/A
                  










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) LSS Housing Tioga LLC

PO Box 2148
Fargo,ND58107
27-1976245 		26 Unit Rental Housing Project ND N/A
 C         No
(2) LSS Housing Williston LLC

PO Box 2148
Fargo,ND58107
32-0363168 		Affordable Senior Housing ND N/A
 C         No










Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
Yes
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
Yes
 
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
 
No
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) Lutheran Social Services Housing Inc

 A 39,452 Accrual
(2) Lutheran Social Services Housing Inc

 D 4,089,190 End of Year Balance




Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V?UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2013
Schedule R (Form 990) 2013
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2013
Additional Data


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