2020-03-16T12:03:50-07:00 2019-06-30 KOCH CONSULTANTS LTD 11770 MILLER RD TREMONT IL 61568 990 2018-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 KORY KAEB VP - OPERATIONS 3097473556 2020-03-16 true Nathan D Koch P00742216 3092673796 2020-03-16 66.163.101.219 2020-03-16 12:03:43 PD P B42766E6B502F983B1470F698386271A277071F4 A10F772C6343D5796DF8D1568A1D158226ECA570 2018 2020-11-19 02:30:22Z KORY KAEB 202 NORTH FORD STREET GRIDLEY IL 61744 22108652 false X WWW.LIFESONGFORORPHANS.ORG X 1993 IN LIFESONG'S 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 7 50 150 0 0 20918652 21141814 536769 685091 126495 194269 43761 22415 21625677 22043589 7961476 7776289 0 4472033 4706718 0 1025017 6060314 6401287 18493823 18884294 3131854 3159295 23060820 26345243 301251 309711 22759569 26035532 X LIFESONG'S 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 6484261 6170109 0 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. 119 COVENANT LOANS TO ADOPTIVE FAMILIES, TOTALING $434,421, WERE OUTSTANDING AT YEAR-END. LIFESONG HELPED FACILITATE THE ADOPTION OF 714 ORPHANS DURING THE YEAR. 8893789 1293040 685091 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 - 1,640; SUB-SAHARA AFRICA REGION - 6,612; SOUTH ASIA - 510; SOUTH AMERICA - 55; CENTRAL AMERICA - 2,710; EAST ASIA - 407; NORTH AMERICA - 35 987577 261917 0 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. 662420 51223 0 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. 66 TRIPS WERE COORDINATED WITH APPROXIMATELY 745 PEOPLE VOLUNTEERING TO SERVE. 662420 51223 0 17028047 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 true true true false false false false false false true false true false false false false true false false false true 54 0 50 true false true UP ZA LI GT ET BL HA false false false true true false false false true false false false false false false X 8 7 true false false false false false false true true true false true true true true true true true true false IL IN AK AZ AR CA CO CT DC FL GA HI KS KY ME MD MI MN MS NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA WA WV WI X LIFESONG FOR ORPHANS 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 GREG GRAMM DIRECTOR 1.00 X 0 0 0 ROBERT HOERR DIRECTOR 1.00 X 0 0 0 JOEL CLOUSING DIRECTOR 1.00 X 0 0 0 TIMOTHY WALLEN DIRECTOR 1.00 X 0 0 0 PHILLIP GOAD DIRECTOR 1.00 X 0 0 0 RODNEY BRENNEMAN DIRECTOR 1.00 X 0 0 0 GARY RINGGER PRESIDENT (NO SALARY RECEIVED) 30.00 X X 0 0 25000 MARLA RINGGER SECRETARY/TREASURER 15.00 X X 0 0 0 N ANDREW LEHMAN VICE-PRESIDENT 40.00 X 184347 0 800 KORY KAEB VP - OPERATIONS 40.00 X 165389 0 14900 TODD BLOCK ORPHAN CARE 40.00 X 115000 0 3500 RICHARD METCALFE PROGRAM DIRECTOR 40.00 X 116406 0 2900 SHANE MCBRIDE ORPHAN CARE 40.00 X 102094 0 3200 683236 0 50300 5 false true false LIFELINE CHILDREN'S 100 MISSIONARY RIDGE DR BIRMINGHAM AL 35242 ADOPTION SERVICES 252296 1 324987 348681 20468146 161522 21141814 AGRICULTURE/BUSINESS REVENUE 111000 685091 0 0 685091 191463 0 191463 44850 42044 2806 2806 0 0 2806 10650 324987 23019 -12369 0 -12369 MISC 900099 34784 34784 0 0 34784 22043589 719875 0 181900 441775 441775 6067558 6067558 1266956 1266956 350265 107137 150420 92708 4028159 3337287 398322 292550 44790 27340 13584 3866 113469 47829 21875 43765 170035 104289 38743 27003 100833 97266 3567 0 49720 14806 34164 750 123163 94222 26551 2390 116568 7850 14032 94686 273583 158606 16249 98728 84494 33341 26791 24362 465498 407530 39885 18083 1343127 1024970 18936 299221 88805 76747 4885 7173 1072125 1036644 22340 13141 MINISTRY SUPPLIES & SERVICES 2597458 2597458 0 0 MISCELLANEOUS 85913 78436 886 6591 18884294 17028047 831230 1025017 673651 296518 6780177 4912409 115253 0 296166 259445 19511393 4698299 12753963 14813094 1005487 4167748 1000000 1000000 436123 434421 0 461608 23060820 26345243 301251 309711 301251 309711 X 14689805 16994544 8069764 9040988 22759569 26035532 23060820 26345243 3159295 13668 103000 X false true X true false X 0 14706740 16235496 19146633 20918652 21141814 92149335 0 0 14706740 16235496 19146633 20918652 21141814 92149335 0 92149335 26952 36598 71137 122045 191463 448195 0 0 92597530 2364924 0.99520 0.99660 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 475 2015484 1566374 4981765 true true 0 2169635 2169635 9277666 1146617 8131049 385343 58103 327240 6056295 3051154 3005141 1622454 442425 1180029 14813094 X 22183276 13668 103000 116668 22066608 -23019 -23019 22043589 18907313 23019 23019 18884294 18884294 Pt X, Line 2 LIFESONG IS A CHARITABLE ORGANIZATION AS DEFINED IN INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS THEREFORE EXEMPT FROM THE PAYMENT OF INCOME TAXES, EXCEPT FOR INCOME, IF ANY, UNRELATED TO LIFESONG'S CHARITABLE PURPOSE. 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 LIFESONG'S 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, 2019 AND 2018. LIFESONG IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; 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 2016. Pt XI, Line 4b FUND-RAISING EVENT DIRECT EXPENSES INCLUDED WITH REVENUE ON 990, IN EXPENSES ON AUDITED FINANCIAL STATEMENTS. Pt XII, Line 2d FUND-RAISING EVENT DIRECT EXPENSES INCLUDED WITH REVENUE ON 990, IN EXPENSES ON AUDITED FINANCIAL STATEMENTS. true Russia 1 462 PROGRAM SERVICES CARE OF ORPHANS 1505733 Sub-Saharan Africa 10 563 PROGRAM SERVICES CARE OF ORPHANS 2694431 South Asia 1 75 PROGRAM SERVICES CARE OF ORPHANS 138597 South America 1 40 PROGRAM SERVICES CARE OF ORPHANS 378877 Central America 4 442 PROGRAM SERVICES CARE OF ORPHANS 2576266 East Asia and Pacific 3 50 PROGRAM SERVICES CARE OF ORPHANS 99275 North America 2 14 PROGRAM SERVICES CARE OF ORPHANS 229073 22 1646 22 1646 7622252 7622252 SEE PART V Russia 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 1 SEE PART V East Asia and Pacific 1 SEE PART V North America 1 ADOPTION ASSISTANCE GRANTS Russia 3 12065 GRANT false false false false false false Pt I Line 2 AN INDIVIDUAL 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 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 LIFESONG'S 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. Part III Col (C) AS NOTED ON FORM 990, PART III, LINE 4B, ONE OF LIFESONG'S LARGEST CHARITABLE PROGRAMS IS PROVIDING CARE TO VULNERABLE CHILREN/ORPHANS AROUND THE WORLD. AS DESCRIBED ON FORM 990, NEARLY 12,000 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. Other PART IV - AS NOTED ON FORM 990, PART III, LINE 4B, ONE OF LIFESONG'S 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), LIFESONG IS NOT A PART OF ANY LEGAL OWNERSHIP ARRANGEMENTS AS DESCRIBED IN PART IV OF THIS SCHEDULE F. Other PART I, LINE 3, COL (F) - RUSSIA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED, IN ADDITION, $739,250 IN CAPITAL EXPENDITURES WERE MADE; SUB-SAHARAN AFRICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED, IN ADDITION, $780,667 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, $1,274,249 OF CAPITAL EXPENDITURES WERE MADE; EAST ASIA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED; NORTH AMERICA REGION - ACCRUAL BASIS OF ACCOUNTING IS USED BANQUET 158872 158872 0 5362 BANQUET 176765 166115 10650 17657 335637 324987 10650 23019 23019 -12369 true NCF GREATER CHICAGO 5 REVERE DRIVE NORTHBROOK IL 60062 581493949 501C3 49890 PROGRAMS SOUTH SIDE CHRISTIAN ACADEMY 3523 W HILL PEORIA IL 61605 811345478 501C3 210000 PROGRAMS SCHOOLS FOR HAITI INC 301 WIOTA ST CASSVILLE WI 53806 205842361 501C3 117112 PROGRAMS CHRISTIAN ALLIANCE FOR ORPHANS 6723 WHITTIER AVE MCLEAN VA 22101 261492375 501C3 40000 PROGRAMS FIRST BAPTIST CHURCH 106 BLUEGRASS COMMONS HENDERSONVILLE TN 67075 620721470 501C3 13896 PROGRAMS WAYPOINT YOUTH PO BOX 2462 BIGFORK MT 59911 471889956 501C3 10877 PROGRAMS 6 0 ADOPTION ASSISTANCE GRANTS 714 6027020 EDUCATION & MISC. OTHER GRANTS 24 32103 Pt I Line 2 LIFESONG MANAGEMENT RESEARCHES ORGANIZATIONS BEFORE PROVIDING RESOURCES TO THEM TO ASSIST WITH THEIR CHARITABLE WORK. LIFESONG MANAGEMENT BELIEVES SUPPORTING THESE ORGANIZATIONS IS IN FURTHERANCE OF LIFESONG'S CHARITABLE MISSION AND DOES NOT BELIEVE FURTHER MONITORING OF THESE ORGANIZATIONS IS WARRANTED. Pt III, col (b) ADOPTION ASSISTANCE GRANTS - LIFESONG MANAGEMENT AND VOLUNTEERS DO EXTENSIVE SCREENING OF FAMILIES BEFORE APPROVING ADOPTION ASSISTANCE GRANTS TO CHRISTIAN FAMILIES. INFORMATION SCRUTINIZED INCLUDES FINANCIAL POSITION OF THE FAMILY AND OTHER AVENUES OF ASSISTANCE AVAILABLE (CHURCHES, ETC.). false false false true false false false false false N ANDREW LEHMAN 161755 0 22592 0 0 0 0 0 800 0 185147 0 0 0 KORY KAEB 144826 0 20563 0 0 0 9923 0 4977 0 180289 0 0 0 Pt I Line 5a 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 103204 PAYROLL false X 71002 MGMT. EST. X 1 4500 MGMT. EST. X FARM/PROGRAM EQUIP. 2 86020 MGMT. EST. false true false Pt VI, Line 11b 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. Pt VI, Line 2 GARY RINGGER, MARLA RINGGER, KORY KAEB - FAMILY RELATIONSHIP Pt VI, Line 12c GOVERNANCE POLICY REQUIRES AN ANNUAL CONFLICT STATEMENT TO BE FILED BY ALL BOARD MEMBERS AND EMPLOYEES. Pt 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. Pt 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. Pt VI, Line 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part III, Line 4d COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT 662420. 51223. 0. Form 990, Part VI, Line 9 JOEL CLOUSING 1209 N. CREEKSIDE DR. WHEATON IL 60137 Form 990, Part VI, Line 9 GREG GRAMM 5544 EAST SHEENA DRIVE SCOTTSDALE AZ 85254 Form 990, Part VI, Line 9 ROBERT HOERR 206 SURREY LANE EAST PEORIA IL 61611 Form 990, Part VI, Line 9 TIMOTHY WALLEN 16550 PRAIRIE COURT BROOKFIELD WI 53005 Form 990, Part VI, Line 9 PHILLIP GOAD 19808 MALLARD COVE LITTLE ROCK AR 72210 Form 990, Part VI, Line 9 RODNEY BRENNEMAN 16305 TURNBERRY LOCH LLOYD MO 64012 TMG FOUNDATION 202 NORTH FORD STREET GRIDLEY IL 61744 010750822 SUPPORTING ORG. OF NAT CHAR FOUNDATION IL 501(C)(3) PUBLIC NONE false false true true true false false false false false false false true false true true false false false false 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 $348,681 TO LIFESONG. AS OF 6/30/2019, CERTAIN LIFESONG PROPERTY SERVES AS SECURITY (GUARANTEE) FOR A TMG NOTE PAYABLE TOTALING $325,000. DURING THE YEAR, LIFESONG PROVIDED TMG WITH SERVICES (MANAGEMENT AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.