2022-02-11T15:41:25-05:00 2021-06-30 261227532 KOCH CONSULTANTS LTD PO BOX 1400 TREMONT IL 61568 990 2020-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 101 N WESTERN AVE GRIDLEY IL 61744 KORY KAEB VP - OPERATIONS 3097474527 2022-02-11 true KORY KAEB NATHAN D KOCH P00742216 3092673796 0 00 AAL1 IAL1 2020 2022-09-23 18:48:47Z KORY KAEB 28979938 false X WWW.LIFESONGFORORPHANS.ORG X 1993 IN LIFESONGS MISSION IS TO BRING JOY AND PURPOSE TO ORPHANS AND VULNERABLE CHILDREN. WE DO THIS BY MOBILIZING THE CHURCH TO CARE FOR THE ORPHAN, WHERE EACH MEMBER CAN PROVIDE A UNIQUE AND SPECIAL SERVICE: SOME TO ADOPT, SOME TO CARE, SOME TO GIVE. 8 8 45 150 0 0 25258822 27804328 741425 925219 -114352 208288 -12984 -49585 25872911 28888250 8076813 7514635 0 4915637 5303827 0 1276610 6562655 6816736 19555105 19635198 6317806 9253052 32966662 42326661 460052 428006 32506610 41898655 LIFESONGS MISSION IS TO BRING JOY AND PURPOSE TO ORPHANS AND VULNERABLE CHILDREN. WE DO THIS BY MOBILIZING THE CHURCH TO CARE FOR THE ORPHAN, WHERE EACH MEMBER CAN PROVIDE A UNIQUE AND SPECIAL SERVICE: SOME TO ADOPT, SOME TO CARE, SOME TO GIVE. false false 10392836 2077996 925219 VULNERABLE CHILDREN/ORPHAN CARE PROGRAM (INTERNATIONAL) - PROVIDE HUMANITARIAN ASSISTANCE, BIBLICAL TRAINING, EDUCATION AND JOB-SKILL TRAINING THROUGHOUT THE WORLD. SUSTAINABLE BUSINESS PROJECTS HAVE BEEN ESTABLISHED AT SEVERAL PROJECT LOCATIONS. APPROXIMATE NUMBER OF ORPHANS REACHED WITH THE GOSPEL OF JESUS CHRIST, EDUCATION AND TRAINING, AND BASIC LIVING NEEDS DURING THE YEAR WERE - RUSSIA REGION - 4,779; SUB-SAHARA AFRICA REGION - 4,146; SOUTH ASIA REGION - 155; SOUTH AMERICA REGION - 33; CENTRAL AMERICA REGION - 1,148; EAST ASIA REGION - 140; NORTH AMERICA REGION - 14 5852250 5436639 ADOPTION GRANT/LOAN PROGRAM - PROVIDE GRANTS AND LOANS TO ASSIST IN THE ADOPTION OF ORPHANS BY CHRISTIAN FAMILIES. POST-ADOPTION ASSISTANCE IS ALSO PROVIDED. FINANCIAL ASSISTANCE IS PROVIDED TO OFFSET ONLY DOCUMENTED ADOPTION COSTS. COVENANT LOANS TO ADOPTIVE FAMILIES ARE ALSO PART OF THIS PROGRAM. LIFESONG HELPED FACILITATE THE ADOPTION OF 570 ORPHANS DURING THE YEAR. 1027915 VULNERABLE CHILDREN/ORPHAN CARE PROGRAM (DOMESTIC) - LIFESONG PROVIDES ADMINISTRATIVE SUPPORT AND GRANTS TO OTHER CHARITABLE ORGANIZATIONS WHOSE MINISTRIES ARE FOCUSED ON AT-RISK CHILDREN. SEVERAL OF THE ORGANIZATIONS SUPPORTED ARE LISTED AT SCHEDULE I, PART II (AS REQUIRED). LIFESONG ALSO PROVIDES SUPPORT TO CHILDREN IN FOSTER CARE (THROUGH THE FORGOTTEN INITIATIVE), BY PROVIDING BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING PLACED INTO FOSTER CARE, TRAINING MENTORS TO HELP FOSTER FAMILIES, AND PROVIDING TRAINING AND EDUCATIONAL RESOURCES TO FOSTER FAMILIES. 28921 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. ONLY ONE TRIP WAS COORDINATED DURING THE YEAR. DUE TO THE COVID PANDEMIC, ACTIVITY IN THIS PROGRAM WAS GREATLY REDUCED, BUT LIFESONG MANAGEMENT KEPT IN CONTACT WITH FOREIGN LOCATION PERSONNEL THROUGH ONLINE MEETINGS, ETC. 28921 17301922 true true false false false true false false false false true false false false false true true false false true true false true false true false false false true true false false false false false false true false true false false false false true false false false true X 62 0 45 true false true UP ZA LI GT ET false false false true true false false false false true false false false false false false X 8 8 true false false false false false false true true false false true true true true true true true true false AK AR AZ CA CO CT DC FL GA HI IL IN KS KY MD ME MI MN MS NC ND NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X LIFESONG FOR ORPHANS 3097474527 101 N WESTERN AVE GRIDLEY IL 61744 N ANDREW LEHMAN VICE-PRESIDENT 40.00 0.00 X 191468 0 6214 TODD BLOCK ORPHAN CARE 40.00 0.00 X 158413 0 18010 KORY KAEB VP - OPERATIONS 40.00 0.00 X 161886 0 14307 RICHARD METCALFE PROGRAM DIRECTOR 40.00 0.00 X 122092 0 2700 ANDREW GERBER DEVELOPMENT OFFICER 40.00 0.00 X 103652 0 14000 KYLE HANGARTNER CONTROLLER 40.00 0.00 X 107088 0 3300 REED YACKLEY CREATIVE DIRECTOR 40.00 0.00 X 100048 0 3200 ELIZABETH SHAW DIRECTOR 1.00 0.00 X 0 0 0 PHILLIP GOAD DIRECTOR 1.00 0.00 X 0 0 0 TIMOTHY WALLEN DIRECTOR 1.00 0.00 X 0 0 0 JOEL CLOUSING DIRECTOR 1.00 0.00 X 0 0 0 RODNEY BRENNEMAN DIRECTOR 1.00 0.00 X 0 0 0 ROBERT HOERR DIRECTOR 1.00 0.00 X 0 0 0 MARLA RINGGER SECRETARYTREASURER 15.00 0.00 X X 0 0 0 GARY RINGGER CHAIRMAN NO SALARY RECEIVED 30.00 0.00 X X 0 0 0 944647 0 61731 7 false true false LIFELINE CHILDRENS SERVICES 100 MISSIONARY RIDGE DR BIRMINGHAM AL 35242 PROGRAM SERVICES 492317 HOLT INTERNATIONAL PO BOX 2880 EUGENE OR 97402 PROGRAM SERVICES 110963 SOUTH SIDE CHRISTIAN ACADEMY 3523 W HILL PEORIA IL 61605 PROGRAM SERVICES 150000 3 526095 2174 150786 27125273 50069 27804328 AGBUSINESS REVENUE 111000 925219 925219 925219 212702 212702 18048 2251 20211 -2251 -2163 -4414 -4414 526095 69226 -69226 -69226 MISC 900099 19641 19641 19641 28888250 944860 0 139062 5505922 5505922 2008713 2008713 527930 277925 153281 96724 4336672 3493824 501369 341479 61131 32778 17295 11058 161281 89600 42808 28873 216813 139641 45918 31254 75254 63121 12133 57874 16586 41288 172272 133239 30497 8536 344853 4987 31068 308798 377803 108792 28010 241001 58327 23099 23853 11375 645761 526757 83846 35158 525720 389775 12250 123695 56539 27613 9693 19233 1426113 1389752 22894 13467 MINISTRY SUPPLIESSERVICES 3061743 3061743 MISCELLANEOUS 14477 8055 463 5959 19635198 17301922 1056666 1276610 266504 1016632 10958722 3160268 221613 275720 24161422 7082017 15721995 17079405 3493042 18884390 1000000 1000000 393845 285829 910941 624417 32966662 42326661 460052 428006 460052 428006 X 21511669 24620761 10994941 17277894 32506610 41898655 32966662 42326661 9253052 -19007 158000 0 X false true X true false X 19146633 20918652 21141814 25258822 27804328 114270249 19146633 20918652 21141814 25258822 27804328 114270249 958488 113311761 71137 122045 191463 210269 210451 805365 115075614 3405892 0.98470 0.99390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 529 2072109 1304439 6090397 true true 2480939 2480939 10560661 1618623 8942038 9185167 4794292 4390875 1934655 669102 1265553 17079405 LESS THAN 5 OF TOTAL ASSETS 1000000 1000000 LESS THAN 5 OF TOTAL ASSETS 285829 285829 X 29096469 -19007 158000 138993 28957476 -69226 -69226 28888250 19704424 69226 69226 19635198 19635198 Other revenues included on Form 990 (Part XI, line 4b) FUND-RAISING EVENT DIRECT EXPENSES INCLUDED (NETTED AGAINST) REVENUE ON 990, IN EXPENSES ON AUDITED FINANCIAL STATEMENTS. Other expenses not included on Form 990 (Part XII, line 2d) FUND-RAISING EVENT DIRECT EXPENSES INCLUDED WITH (NETTED AGAINST) REVENUE ON 990, IN EXPENSES ON AUDITED FINANCIAL STATEMENTS. Footnote for uncertain tax position under FIN 48 (Part X) MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN AND BELIEVES THAT INCOME TAX FILING POSITIONS WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON LIFESONGS FINANCIAL POSITION, ACTIVITIES OR CASH FLOWS. ACCORDINGLY, LIFESONG HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF JUNE 30, 2021 OR 2020. LIFESONG IS SUBJECT TO ROUTINE AUDITS BY TAXING JURSDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. LIFESONG BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2018. true RUSSIA AND NEIGHBORING STATES 4 528 PROGRAM SERVICES CARE OF ORPHANS 2116554 SUB-SAHARAN AFRICA 8 670 PROGRAM SERVICES CARE OF ORPHANS 3285289 SOUTH ASIA 2 28 PROGRAM SERVICES CARE OF ORPHANS 142677 SOUTH AMERICA 1 22 PROGRAM SERVICES CARE OF ORPHANS 359016 CENTRAL AMERICA AND THE CARIBBEAN 4 364 PROGRAM SERVICES CARE OF ORPHANS 3598224 EAST ASIA AND THE PACIFIC 3 29 PROGRAM SERVICES CARE OF ORPHANS 457918 NORTH AMERICA NOT THE UNITED STATES 2 8 PROGRAM SERVICES CARE OF ORPHANS 280805 24 1649 24 1649 10240483 10240483 SEE PART V RUSSIA AND NEIGHBORING STATES 1 SEE PART V SUB-SAHARAN AFRICA 1 SEE PART V SOUTH ASIA 1 SEE PART V SOUTH AMERICA 1 SEE PART V CENTRAL AMERICA AND THE CARIBBEAN 1 SEE PART V EAST ASIA AND THE PACIFIC 1 SEE PART V NORTH AMERICA NOT THE UNITED STATES 1 ADOPTION ASSISTANCE GRANTS NORTH AMERICA NOT THE UNITED STATES 1 4000 GRANT false false false false false false Use of grant monitoring procedures (Part I, line 2) AN INDIVIDUAL OR TEAM AT EACH FOREIGN LOCATION PROVIDES A REGULAR ACCOUNTING OF FINANCIAL ACTIVITY TO THE LIFESONG USA ACCOUNTING DEPARTMENT. THIS ACTIVITY IS RECONCILED WITH CASH ADVANCES MADE DURING THE YEAR. SUPPORTING DOCUMENTATION (OVER A CERTAIN AMOUNT) IS TO BE FORWARDED TO THE USA OFFICE - SUPPORTING THE ACTIVITIES REPORTED. TRANSLATIONS (AS NEEDED) OF SUPPORTING DOCUMENTATION ARE OBTAINED BY THE USA OFFICE. ANNUAL BUDGETS FOR EACH FOREIGN LOCATION ARE SET BY USA AND LOCAL MANAGEMENT AND APPROVED BY THE BOARD OF DIRECTORS OF LIFESONG FOR ORPHANS. ALL FOREIGN ACTIVITY REPORTS (AND SUPPORTING DOCUMENTS) ARE MADE AVAILABLE TO AN INDEPENDENT AUDITOR DURING LIFESONGS ANNUAL FINANCIAL STATEMENT AUDIT. PERIODICALLY (GENERALLY ANNUAL), A VISION TEAM COMPRISED OF BOARD MEMBERS, MANAGEMENT, AND OTHER VOLUNTEERS VISITS EACH FOREIGN SITE. PROJECTS ARE INSPECTED AND PLANNING FOR FUTURE EXPENDITURES IS DONE. THE VISION TEAMS REPORT THEIR FINDINGS BACK TO THE BOARD OF DIRECTORS. DURING FISCAL YEAR 6/30/2021, MOST OF THESE MEETINGS WERE HELD VIRTUALLY, DUE TO COVID TRAVELING RESTRICTIONS. SEVERAL INTERNATIONAL LOCATIONS ALSO GO THROUGH A LOCAL AUDIT WITH REQUIRED GOVERNMENTAL REPORTING AT THE END OF EACH YEAR. Method of accounting for expenditures (Part I, line 3, col f) RUSSIAN REGION - ACCRUAL BASIS OF ACCOUNTING IS USED, IN ADDITION, $1,380,779 IN CAPITAL EXPENDITURES WERE MADE; SUB-SAHARAN AFRICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED, IN ADDITION,$675,535 OF CAPITAL EXPENDITURES WERE MADE; SOUTH ASIA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED; SOUTH AMERICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED; CENTRAL AMERICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED, IN ADDITION, $683,557 OF CAPITAL EXPENDITURES WERE MADE; EAST ASIA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED; NORTH AMERICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED. Number of recipients estimation explanation (Part III, col c) AS NOTED ON FORM 990, PART III, LINE 4A, ONE OF LIFESONGS LARGEST CHARITABLE PROGRAMS IS PROVIDING CARE TO VULNERABLE CHILDREN/ORPHANS AROUND THE WORLD. AS DESCRIBED ON FORM 990, THOUSANDS OF ORPHANS RECEIVED FORMS OF ASSISTANCE, INCLUDING EDUCATION, TRAINING AND BASIC LIVING NEEDS. TO ENUMERATE ALL THESE INDIVIDUAL TRANSACTIONS ON PART III OF THIS SCHEDULE F WOULD BE IMPOSSIBLE. ALL OF THE EXPENSES (REPORTED ON FORM 990, PART IX, LINE 3) ARE INCLUDED IN THE ACCOUNTING PROCESSES DESCRIBED ABOVE REGARDING SCHEDULE F, PART I, LINE 2. General Explanation Attachment PART IV - AS NOTED ON FORM 990, PART III, LINE 4A, ONE OF LIFESONGS LARGEST CHARITABLE PROGRAMS IS PROVIDING CARE TO VULNERABLE CHILDREN/ORPHANS AROUND THE WORLD. LIFESONG WORKS THROUGH VARIOUS INDIGENOUS NON-GOVERNMENT ORGANIZATIONS, ETC. AT EACH PROJECT LOCATION. WHILE LIFESONG EFFECTIVELY CONTROLS THESE FOREIGN PROJECTS (THROUGH PROVISION OF OPERATING AND CAPITAL FUNDING), AS OF 6/30/2021, LIFESONG IS NOT A PART OF ANY FINALIZED, LEGAL OWNERSHIP ARRANGEMENTS AS DESCRIBED IN PART IV OF THIS SCHEDULE F. BANQUET 342839 342839 23182 BANQUET 152756 152756 41441 1 30500 30500 4603 526095 526095 69226 69226 -69226 true ADOPTION ASSISTANCE GRANTS 570 5281870 EDUCATION & MISC OTHER GRANTS 52 224052 Monitoring procedures (Part I, line 2) GRANTS AND OTHER ASSISTANCE TO DOMESTIC INDIVIDUALS (PART III) - LIFESONG MANAGEMENT AND VOLUNTEERS DO EXTENSIVE SCREENING OF FAMILIES/INDIVIDUALS BEFORE APPROVING ASSISTANCE. INFORMATION SCRUTINIZED MAY INCLUDE FINANCIAL POSITION OF THE FAMILY/INDIVIDUAL AS WELL AS OTHER AVENUES OF ASSISTANCE AVAILABLE (CHURCHES, ETC.) false false false true false false false false false N ANDREW LEHMAN VICE-PRESIDENT 167733 23735 5780 434 197682 KORY KAEB VP - OPERATIONS 140282 21604 4353 9954 176193 TODD BLOCK ORPHAN CARE 158413 4752 13258 176423 Compensation contingent on revenues (Part I, line 5) THE BOARD OF DIRECTORS APPROVED A BONUS PACKAGE BASED ON A VARIETY OF MINISTRY FACTORS; OVERALL GROWTH, ADVOCATES SERVED, SERVICE VOLUME, ETC. ANDREW GERBER FAMILY OF OFFICER 103652 PAYROLL false X 41429 MGMT EST X FARMPROGRAM EQUIP 1 8640 MGMT EST false true false Officer directors etc family relationship Part VI line 2 GARY RINGGER, MARLA RINGGER, KORY KAEB - FAMILY RELATIONSHIP Form 990 governing body review Part VI line 11 A COPY OF FORM 990 IS AVAILABLE TO BOARD MEMBERS PRIOR TO FILING. VP-OPERATIONS REVIEWS DETAILS OF FORM 990 (PREPARED BY THIRD-PARTY ACCOUNTANT) AND APPROVES FOR FILING. Conflict of interest policy compliance Part VI line 12c GOVERNANCE POLICY REQUIRES AN ANNUAL CONFLICT STATEMENT TO BE FILED BY ALL BOARD MEMBERS AND EMPLOYEES CEO executive director top management comp Part VI line 15a BOARD MEMBERS ARE FAMILIAR WITH COMPENSATION RANGES IN THE GEOGRAPHIC AREA OF CENTRAL IL. BOARD MEMBERS REVIEW SUCH INFORMATION AND MAKE OFFERS TO EMPLOYEES THAT THEY BELIEVE ARE COMPETITIVE AND REASONABLE Other officer or key employee compensation Part VI line 15b BOARD MEMBERS ARE FAMILIAR WITH COMPENSATION RANGES IN THE GEOGRAPHIC AREA OF CENTRAL IL. BOARD MEMBERS REVIEW SUCH INFORMATION AND MAKE OFFERS TO EMPLOYEES THAT THEY BELIEVE ARE COMPETITIVE AND REASONABLE Governing documents etc available to public Part VI line 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST Part V response or note to any other line in Part V PART V, LINE 4B - ADDITIONAL FOREIGN COUNTRIES - HA TMG FOUNDATION 101 N WESTERN AVE GRIDLEY IL 61744 010750822 SUPPORTING ORG OF NAT CHRIST CHAR FOUNDATION IL 501C3 12A NONE false false true true true false false false false false false false true false true true false false false false Explanation of information on Schedule R PART II: TMG FOUNDATION - GARY RINGGER IS BOARD PRESIDENT OF BOTH TMG FOUNDATION (TMG) AND LIFESONG FOR ORPHANS PART V, LINE 1: DURING THE YEAR, TMG CONTRIBUTED $2,174 TO LIFESONG. DURING THE YEAR, LIFESONG PROVIDED TMG WITH SERVICES (MANAGEMENT AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.