2018-11-11T18:10:49-06:00 2017-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2017-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER TREASURER 3173595467 2018-11-10 1 ANGELA N CRAWFORD CPA P00573197 3176334705 2018-11-10 68.50.201.121 2018-11-10 15:47:09 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2017 2019-02-21 02:37:17Z ROBERT KASSING 1525 N RITTER AVE INDIANAPOLIS IN 46219 13138888 0 X N/A X 1989 IN TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF INDIANA, INC. (LCFS) A RELATED ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE AND TO MANAGE AND MAINTAIN THE SHARING PLACE FOOD PANTRY & CHILDREN'S CLOTHING BANK. 8 7 0 552 0 0 1736186 9785893 1295017 1325152 506687 677313 2187 -458 3540077 11787900 685468 863944 0 0 0 0 0 0 237157 1029132 1280628 1714600 2144572 1825477 9643328 40810176 52135727 6886820 6907739 33923356 45227988 X TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF IN/KY, INC., A RELATED 501C3 ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE. 0 0 828051 508786 1326417 OUR PRIMARY PURPOSE IS TO SUPPORT LCFS. THE FOUNDATION HAS RAISED FUNDS FOR THE FOLLOWING LCFS PROGRAMS: LUTHERWOOD, EMERGENCY SHELTER CARE, AND TRINITY HOUSE RESIDENTIAL PROGRAMS, COMMUNITY BASED SERVICES, AND SPIRITUAL GROWTH. RESIDENTIAL SERVICES INCLUDE PROVIDING FOOD, SHELTER, EDUCATION, BASIC MEDICAL CARE, AND COUNSELING/THERAPY TO YOUTH LIVING AT LUTHERWOOD, TRINITY HOUSE, AND LCFS' EMERGENCY SHELTER CARE PROGRAM. ADDITIONALLY, LCFS PROVIDES MENTORING AND INDEPENDENT LIVING SKILLS TRAINING TO CLIENTS ENROLLED IN RESIDENTIAL PROGRAMMING. LUTHERWOOD, EMERGENCY SHELTER CARE, AND TRINITY HOUSE PROGRAMS SERVED APPROXIMATELY 224 PEOPLE IN 2017. COMMUNITY BASED PROGRAMS PROVIDE ADDITIONAL SUPPORT IN THE COMMUNITY FOR CHILDREN AND FAMILIES TO PROMOTE STRENGTHENING FAMILIES BY PROVIDING FAMILY COUNSELING AND THERAPY SERVICES IN THEIR OWN HOME/COMMUNITY SETTING. COMMUNITY BASED PROGRAMMING SERVED APPROXIMATELY 700 PEOPLE IN 2017. 366814 324347 0 THE SHARING PLACE IS A CLIENTS' CHOICE FOOD PANTRY PROVIDING FREE FOOD TO FAMILIES IN NEED WHO ARE CONSIDERED BELOW THE POVERTY LINE ACCORDING TO THE USDA STANDARDS. CLIENTS ARE ELIGIBLE TO RECEIVE FREE FOOD ONCE A MONTH. THE SHARING PLACE SERVED 11,116 FAMILIES, TOTALING 48,502 INDIVIDUALS, IN 2017, A DECREASE OF 2,903 INDIVIDUALS OVER THE PRIOR YEAR. 37911 26492 0 UNDER THE SHARING PLACE, THE FOUNDATION FOR LUTHERAN CHILD & FAMILY SERVICES PROVIDES THE CHRISTMAS STORE, WHICH IS BY REFERRAL ONLY, WHERE CLIENTS MAY "SHOP" AT NO COST FOR GIFTS FOR THEIR FAMILY. IN 2017, 166 FAMILIES BENEFITTED FROM THE CHRISTMAS STORE, TOTALING 788 INDIVIDUALS. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $35,474 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $11,419. 7094 4319 0 READY, SET, LEARN IS A PROGRAM BY REFERRAL ONLY THAT PURCHASES TWO SCHOOL UNIFORMS FOR CHILDREN WHOSE FAMILIES ARE UNABLE TO DO SO. 88 CHILDREN WERE RECIPIENTS OF 2 SCHOOL UNIFORMS IN 2017. 512 0 0 THE EMERGENCY DIAPER DISPENSARY (TEDD) PROGRAM IS TO ENSURE THAT FAMILIES LIVING IN POVERTY HAVE AN ADEQUATE SUPPLY OF DIAPERS FOR THEIR INFANTS AND TODDLERS. THE PROGRAM PROVIDES FREE DIAPERS TO FAMILIES IN NEED. 322 FAMILIES WERE SERVED IN 2017. 7606 4319 0 1240382 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 1 0 0 0 0 0 0 1 1 0 1 1 0 X 8 7 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 IN X AMANDA HODGE 3173595467 1525 RITTER AVE INDIANAPOLIS IN 46219 ROBERT KASSING PRESIDENT 5.00 0.00 X X 0 0 0 TANIA DENG VICE PRESIDENT 0.50 0.00 X X 0 0 0 CHERYL TROYER TREASURER 1.00 0.00 X X 0 0 0 LEWIS BECKWITH BOARD MEMBER 5.00 10.00 X 0 0 0 BISHOP JAMES STUCK BOARD MEMBER 0.50 0.00 X 0 0 0 MARTHA K SCHMIDT BOARD MEMBER 0.50 0.00 X 0 0 0 DR RON THIEME BOARD MEMBER 0.50 0.00 X 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 15.00 25.00 X X 0 134204 15329 0 134204 15329 0 0 0 0 0 1113237 20689 98373 8553594 305519 9785893 LCFS RENTAL REVENUE 531120 1325152 1325152 1325152 588763 588763 1427731 100 1339281 0 88450 100 88550 88550 9984 20689 11707 -1723 -1723 MISCELLANEOUS REVENUE 900099 1265 1265 1265 11787900 1326417 0 675590 508786 508786 355158 355158 61806 294 61447 65 15700 15700 2781 2781 3600 1100 2500 11121 3285 7836 6279 2133 659 3487 11974 831 5614 5529 44082 26484 5916 11682 5032 1413 3619 3519 20 25 3474 172292 172292 606989 110613 492326 4050 23539 3063 20476 SALARY & WAGE ALLOCATIO 277856 31016 56990 189850 BOND RELATED FEES 24035 24035 DUES & SUB. 1780 120 163 1497 DONOR RELATED EXPENSES 751 8 743 7492 831 3836 2825 2144572 1240382 667033 237157 16619 31776 1248978 2058944 9771 8032 25080492 6404453 17926761 18676039 17568047 27380936 4040000 3980000 40810176 52135727 73881 581080 6812939 6313036 0 13623 6886820 6907739 X 31015219 34998410 2754036 3036477 154101 7193101 33923356 45227988 40810176 52135727 X 9643328 1713252 -51948 X X 0 1 X 0 0 X 766795 824318 829684 1736186 2285893 6442876 766795 824318 829684 1736186 2285893 6442876 369511 6073365 408041 448852 449997 506090 588763 2401743 200 710 4727 1265 6902 8851521 6227782 0.68610 0.67170 X SCHEDULE A, PART VI, LIST OF UNUSUAL GRANTS: DESCRIPTION: GRANT TO SUPPORT ENDOWMENT DATE: 12/01/17 AMOUNT: 7500000. 2908137 8236955 68043 983557 10229578 2069925 1200021 361809 2908137 1821680 420811 654 173220 2069925 1881502 372908 591 433321 1821680 1444331 285717 158245 6791 1881502 0.00000 0.70320 0.29680 0 0 77961 77961 23263201 6183062 17080139 276491 221391 55100 1462839 1462839 18676039 DUE FROM AFILLIATE - LCFS 3980000 F 3980000 DERIVATIVE INTEREST PAYABLE 13623 13623 X PART V, LINE 4: THE ENDOWMENT FUNDS INCLUDE TEMPORARILY AND PERMANENTLY RESTRICTED NET ASSETS. THE TEMPORARILY RESTRICTED NET ASSETS HAVE BEEN RESTRICTED FOR THE INTENDED USE FOR SCHOLARSHIPS AND EDUCATION, SPIRITUAL GROWTH ACTIVITIES, AND OTHER PROGRAMS. IN ADDITION A PORTION OF THE TEMPORARILY RESTRICTED AMOUNT IS FOR UNCONDITIONAL PROMISES TO GIVE THAT ARE DUE IN FUTURE PERIODS. THE INTENDED USES OF THE PERMANENTLY RESTRICTED NET ASSETS, THE ENDOWMENT FUNDS, ARE TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION BY SUPPORTING PROJECTS WHICH IMPROVE THE CHAPEL AND ENCOURAGE SPIRITUAL GROWTH. PART X, LINE 2: UNCERTAIN TAX POSITION FOOTNOTE FROM AUDITED FINANCIAL STATEMENT: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY LCFS AND THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF EITHER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY LCFS AND THE FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. LCFS AND THE FOUNDATION ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ANNUAL LUTHERWOOD GOLF 20758 11898 8860 1096 4730 3691 715 VOLUNTEER LUNCH 9915 8791 1124 1124 352 30673 20689 9984 1096 4730 4815 1067 11708 -1724 1 LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 501(C)3 508786 GENERAL CONTRIBUTION 1 NON-CASH ASSISTANCE 49700 354773 BOOK VALUE ASSISTANCE FOR FOOD, HYGIENE KITS, CHRISTMAS GIFTS, SCHOOL UNIFORMS, AND DIAPERS. PART I, LINE 2: GRANT FUNDS (CASH) ARE PROVIDED ONLY TO LUTHERAN CHILD AND FAMILY SERVICES WHICH IS A RELATED PARTY ENTITY. THIS ORGANIZATION IS A 501(C)(3) ENTITY THAT IS SUBJECT TO AN INDEPENDENT ANNUAL AUDIT. REPORTS ARE PROVIDED TO THE FOUNDATION BOARD ON A QUARTERLY BASIS. A INDIANA FINANCE AUTHORITY 351602316 2017-03-01 6915000 SEE PART VI 0 0 0 A 6915000 76406 6838594 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 1 1 1 PNC 10.000000000000 0 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F), DESCRIPTION OF PURPOSE: REFINANCE 2005 AND 2006 IFA BONDS FOR EDUCATIONAL FACILITIES X 448 DONOR DESIGNATED X 21483 DONOR DESIGNATED X 594 161666 DONOR DESIGNATED X CHRISTMAS GIFTS 2 5041 FACE VALUE/DONOR DES X PRIZES, SILENT AUCTION, SERVICES 1 140 DONOR DESIGNATED 0 0 1 0 PART I, COLUMN (B): PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION'S EXECUTIVE COMMITTEE ACTING ON BEHALF OF THE GOVERNING BODY DOCUMENTED ALL MEETINGS AND RESOLUTIONS PASSED IN 2017. FORM 990, PART VI, SECTION B, LINE 11B THE PROCESS OF REVIEWING THE FORM 990 INCLUDES A DETAILED REVIEW BY THE ORGANIZATION'S ACCOUNTING DEPARTMENT AND BOARD TREASURER. THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED BY THE CFO/DIRECTOR OF OPERATIONS WITH COMPLIANCE ENFORCED BY THE BOARD PRESIDENT. THE SCOPE OF THIS POLICY INCLUDES ALL BOARD MEMBERS. THE POLICY IS IN PLACE TO PROMOTE OPEN AND FAIR DEALINGS THROUGH DISCLOSURE OF BUSINESS AND PERSONAL RELATIONSHIP TO PREVENT BIASED DECISIONS BASED ON PERSONAL INTEREST. THE COVERED PERSONS ARE TO AVOID THE VIOLATION OF ANY GOVERNMENTAL LAW OR REGULATION AND CONDUCT FOUNDATION BUSINESS WITHOUT REGARDS TO THEIR PERSONAL INTERESTS. A SELF DISCLOSURE FROM COVERED PERSONS TO THE BOARD PRESIDENT IS REQUIRED ON ANY POTENTIAL CONFLICTS OF INTEREST. THE COVERED PERSONS ARE TO RECUSE THEMSELVES FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. DISCLOSURES ARE FILED IN THE FOUNDATION ADMINISTRATIVE FILES. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION HAS NO EMPLOYEES. THOSE WHO PERFORM DUTIES FOR THE FOUNDATION ARE EMPLOYED BY THE LUTHERAN CHILD AND FAMILY SERVICES (AGENCY). COMPENSATION IS DETERMINED ACCORDING TO THEIR POLICIES AND PROCEDURES. THE FOUNDATION REIMBURSES THEM FOR PERSONNEL COSTS BASED ON TIME RECORDS MAINTAINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST TO AMANDA HODGE BY MAIL AT 1525 RITTER AVE., INDIANAPOLIS, IN 46219 OR PHONE (317) 359-5467 EXTENSION 258. FORM 990, PART XI, LINE 9: CHANGE IN PRESENT VALUE ON BEQUESTS AND PLEDGES -51,948. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. LUTHERAN CHILD & FAMILY SERVICES INKY 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 RESIDENTIAL TREATMENT FOR CHILDREN IN 501(C)(3) LINE 11 N/A 0 0 1 1 1 0 0 0 0 0 1 0 1 0 1 1 1 1 0 1