Lutheran Social Services of South Dakota: Single Audit Reports and Findings
Lutheran Social Services of South Dakota filed 10 single audits between 2016 and 2025; the most recently observed auditor is EIDE BAILLY LLP (2025), and the 2025 report lists 3 findings. Data as of 2026-09-14.
Data as of Sep 14, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; Lutheran Social Services of South Dakota is recorded in SIOUX FALLS, South Dakota under EIN 460224731, and the Clearinghouse records it as a nonprofit.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $6,669,359 | $750,000 | EIDE BAILLY LLP | 3 | SD | 2025-06-GSAFAC-0000394476 |
| 2024 | 2024-06-30 | $7,401,399 | $750,000 | EIDE BAILLY LLP | 2 | SD | 2024-06-GSAFAC-0000065283 |
| 2023 | 2023-06-30 | $5,842,389 | $750,000 | EIDE BAILLY LLP | 3 | SD | 2023-06-GSAFAC-0000011087 |
| 2022 | 2022-06-30 | $5,827,093 | $750,000 | EIDE BAILLY LLP | 4 | MW / SD | 2022-06-CENSUS-0000180891 |
| 2021 | 2021-06-30 | $3,240,262 | $750,000 | EIDE BAILLY LLP | 7 | MW / SD | 2021-06-CENSUS-0000180891 |
| 2020 | 2020-06-30 | $3,059,836 | $750,000 | EIDE BAILLY LLP | 5 | SD | 2020-06-CENSUS-0000180891 |
| 2019 | 2019-06-30 | $3,268,277 | $750,000 | EIDE BAILLY LLP | 5 | SD | 2019-06-CENSUS-0000180891 |
| 2018 | 2018-06-30 | $3,461,039 | $750,000 | EIDE BAILLY LLP | 10 | MW / SD | 2018-06-CENSUS-0000180891 |
| 2017 | 2017-06-30 | $4,390,739 | $750,000 | EIDE BAILLY LLP | 6 | MW / SD | 2017-06-CENSUS-0000180891 |
| 2016 | 2016-06-30 | $4,889,895 | $750,000 | EIDE BAILLY LLP | 4 | SD | 2016-06-CENSUS-0000180891 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.566 | REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS | $2,434,410 | Yes |
| 19.510 | U.S. REFUGEE ADMISSIONS PROGRAM | $784,095 | Yes |
| 10.766 | COMMUNITY FACILITIES LOANS AND GRANTS | $748,924 | No |
| 21.023 | EMERGENCY RENTAL ASSISTANCE PROGRAM | $669,541 | No |
| 84.002 | ADULT EDUCATION - BASIC GRANTS TO STATES | $272,471 | No |
| 93.576 | REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS | $242,438 | No |
| 93.092 | AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM | $206,121 | No |
| 93.567 | REFUGEE AND ENTRANT ASSISTANCE VOLUNTARY AGENCY PROGRAMS | $184,945 | No |
| 93.623 | BASIC CENTER GRANT | $163,676 | No |
| 14.169 | HOUSING COUNSELING ASSISTANCE PROGRAM | $144,378 | No |
| 16.832 | Children of Incarcerated Parents Web Portal | $138,458 | No |
| 93.583 | REFUGEE AND ENTRANT ASSISTANCE WILSON/FISH PROGRAM | $116,143 | No |
| 10.555 | NATIONAL SCHOOL LUNCH PROGRAM | $102,568 | No |
| 21.019 | CORONAVIRUS RELIEF FUND | $99,899 | No |
| 97.010 | CITIZENSHIP EDUCATION AND TRAINING | $87,657 | No |
| 16.021 | JUSTICE SYSTEMS RESPONSE TO FAMILIES | $83,229 | No |
| 10.553 | SCHOOL BREAKFAST PROGRAM | $56,585 | No |
| 16.540 | JUVENILE JUSTICE AND DELINQUENCY PREVENTION | $55,011 | No |
| 93.235 | TITLE V STATE SEXUAL RISK AVOIDANCE EDUCATION (TITLE V STATE SRAE) PROGRAM | $27,303 | No |
| 16.575 | CRIME VICTIM ASSISTANCE | $20,876 | No |
| 16.017 | SEXUAL ASSAULT SERVICES FORMULA PROGRAM | $15,865 | No |
| 19.510 | U.S. REFUGEE ADMISSIONS PROGRAM | $7,426 | Yes |
| 10.558 | CHILD AND ADULT CARE FOOD PROGRAM | $5,862 | No |
| 93.671 | FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES | $1,401 | No |
| 84.425 | EDUCATION STABILIZATION FUND | $77 | No |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-001 | E | Significant deficiency | Yes |
| 2025-002 | AB | Significant deficiency | No |
| 2025-003 | N | Significant deficiency / Questioned costs | No |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
- Most recent return
- 990 for 2025-06
- Total revenue
- $27,234,402
- Total assets
- $19,943,545
- Accounting fees (Part IX line 11c)
- $104,420
- Paid preparer
- EIDE BAILLY LLP
- IRS object id
- 202600559349301420
- Exempt under
- 501(c)(3)
- Ruling year
- 1963
- BMF release
- 2026-09-17
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits Lutheran Social Services of South Dakota now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Lutheran Social Services of South Dakota Single Audits.” https://getauditradar.com/single-audits/sd/lutheran-social-services-of-south-dakota-460224731/. Data as of 2026-09-14.