The Evangelical Lutheran Good Samaritan Society

Analysis

The Evangelical Lutheran Good Samaritan Society is a registered charity in United States, based in Sioux Falls, SD. It received its IRS tax-exemption ruling in May 1955, 71 years ago. Its declared purposes cover human services, which this site groups under poverty relief. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, The Evangelical Lutheran Good Samaritan Society reported income of $953.3m and spending of $985.1m, spending 103% of its income. Across the 5 years on record, from December 2019 to December 2023, income fell from $964.4m to $953.3m (-1.2%), an average of -0.3% a year. Over the whole period it spent 104% of the income it received.

Among 62,758 United States charities whose main cause is poverty relief and that reported income, The Evangelical Lutheran Good Samaritan Society sits at the 100th percentile: it is one of the largest 1% in its cause. Against every charity in United States with reported income it ranks in the 100th percentile, and in the 100th percentile within SD. Charities of a similar size with the same main cause include Southwest Key Programs Inc ($897.5m), Presence Chicago Hospitals Network ($1.23bn) and Inland Counties Regional Center Inc ($853.4m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 1.7% and program service revenue 96% of the total. Compensation of current officers, directors and key employees was $9.4m (1.0% of expenses). Other salaries and wages came to $431.9m. At year end it held assets of $1.11bn against liabilities of $193.2m, net assets of $912.3m. It reported 18,000 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.