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