2018-01-11T19:39:20-08:00 2017-06-30 KOCH CONSULTANTS LTD 11770 MILLER RD TREMONT IL 61568 990 2016-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 KORY KAEB VP - OPERATIONS 3097473556 2018-01-11 true NATHAN D KOCH 3092673796 2018-01-11 66.163.101.240 2018-01-11 19:39:11 PS P B42766E6B502F983B1470F698386271A277071F4 B42766E6B502F983B1470F698386271A277071F4 2016 2021-01-29 14:40:06Z KORY KAEB 202 NORTH FORD STREET GRIDLEY IL 61744 19683754 false X WWW.LIFESONGFORORPHANS.ORG X 1993 IN TO PROVIDE CHARITABLE ASSISTANCE TO ORPHANS AND TO ASSIST OTHER RELIGIOUS AND CHARITABLE ORGANIZATIONS IN THE FULFILLMENT OF SIMILAR PURPOSES. 8 8 42 150 0 16235496 19146633 288316 343143 -18059 80582 12590 876 16518343 19571234 7373206 7788756 0 3274683 3771467 0 925532 3877216 4715247 14525105 16275470 1993238 3295764 16544022 19901126 318019 305284 16226003 19595842 X TO PROVIDE CHARITABLE ASSISTANCE TO ORPHANS true false 7152202 6675604 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. 63 COVENANT LOANS TO ADOPTIVE FAMILIES, TOTALING $254,147, WERE OUTSTANDING AT YEAR-END. LIFESONG HELPED FACILITATE THE ADOPTION OF 938 ORPHANS DURING THE YEAR. OVER 6,500 ORPHANS HAVE BEEN ADOPTED THROUGH THE PROGRAM SINCE ITS INCEPTION. 6622600 896066 343143 ORPHAN CARE PROGRAM - (INCLUDES SUSTAINABLE BUSINESSES) PROVIDE HUMANITARIAN ASSISTANCE, BIBLICAL TRAINING, EDUCATION AND JOB-SKILL TRAINING TO ORPHANS THROUGHOUT THE WORLD. SUSTAINABLE BUSINESSES HAVE BEEN ESTABLISHED IN 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 - 1,454; SUB-SAHARA AFRICA REGION - 3,088; SOUTH ASIA - 475; SOUTH AMERICA - 63; CENTRAL AMERICA 174000 174000 CHARITABLE ORGANIZATION SUPPORT PROGRAM - PROVIDE ADMINISTRATIVE SUPPORT AND GRANTS TO OTHER CHARITABLE ORGANIZATIONS WHOSE MINISTRIES ARE FOCUSED ON AT-RISK CHILDREN. ONE OTHER ORGANIZATION WAS SUPPORTED DURING THE YEAR. 249058 28694 THE FORGOTTEN INITIATIVE (FOSTER CARE SUPPORT) - PROVIDE BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING 412190 14452 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. 19 TRIPS WERE COORDINATED LOCATIONS SERVING ORPHANS. 19 TRIPS WERE COORDINATED LOCATIONS SERVING ORPHANS. 19 TRIPS WERE COORDINATED 661248 43146 14610050 true true false false false true false false false false true false false false true true true false false true true false true false false false false true true true false false false false false false true false true false false false false true false false false true 40 0 42 true false true UP ZA IN LI GT ET BL false false false false false false false false false false false false X 8 8 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 19600 MARLA RINGGER SECRETARY/TREASURER 15.00 X X 0 0 0 N ANDREW LEHMAN VICE-PRESIDENT 40.00 X 155286 0 603 KORY KAEB VP - OPERATIONS 40.00 X 131439 0 15320 SHANE MCBRIDE ORPHAN CARE 40.00 X 111473 0 11782 TODD BLOCK ORPHAN CARE 40.00 X 106987 0 664 505185 47969 4 false true false 563947 18582686 169979 19146633 AGRICULTURE REVENUE 111000 343143 343143 71137 71137 114755 105310 9445 9445 9445 7579 7210 369 369 MISC 900099 507 507 507 19571234 343650 80951 465093 465093 6641034 6641034 682629 682629 295711 90595 126485 78631 3142028 2532490 338057 271481 30992 15306 11916 3770 159380 68948 36177 54255 143356 79310 39076 24970 95082 82210 12872 0 28304 1465 26839 0 194698 172469 6879 15350 122284 13591 6834 101859 250270 116463 58259 75548 64473 20480 19997 23996 310483 276287 17961 16235 858424 593423 14060 250941 43510 30729 11763 1018 729474 709283 12713 7478 MINISTRY SUPPLIES & SERVICES 1932115 1932115 0 0 MISCELLANEOUS 86130 86130 0 0 16275470 14610050 739888 925532 663246 740891 6779253 6861288 250000 144091 180170 14041065 2799558 8358531 11241507 500000 196266 254147 152635 123123 16544022 19901126 145622 223843 172397 81441 318019 305284 X 8645601 11800780 7580402 7795062 16226003 19595842 16544022 19901126 3295764 74075 X false true X true false X 12086478 12619019 14706740 16235496 19146633 74794366 12086478 12619019 14706740 16235496 19146633 74794366 74794366 19641 25971 26952 36598 71137 180299 74974665 1454517 0.99760 0.99820 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 428 2338478 1846941 4495149 true true 2295169 2295169 6470359 725707 5744652 356033 40301 315732 3765587 1786833 1978754 1153917 246717 907200 11241507 NOTES PAYABLE - RENT-TO-OWN AGREEMENT 81441 81441 X 19645309 74075 74075 19571234 19571234 16275470 16275470 16275470 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. LIFESONG IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS ACTIVITIES. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN AND BELIEVES THAT INCOME TAX FILING POSITIONS WILL 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, 2017 AND 2016. 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 2014. true Russia 1 496 PROGRAM SERVICES CARE OF ORPHANS 996041 Sub-Saharan Africa 9 408 PROGRAM SERVICES CARE OF ORPHANS 2148444 South Asia 1 60 PROGRAM SERVICES CARE OF ORPHANS 188885 South America 1 34 PROGRAM SERVICES CARE OF ORPHANS 504484 Central America 4 180 PROGRAM SERVICES CARE OF ORPHANS 1318235 East Asia and Pacific 2 43 PROGRAM SERVICES CARE OF ORPHANS 230728 North America 2 11 PROGRAM SERVICES CARE OF ORPHANS 59828 20 1232 20 1232 5446645 5446645 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 2475 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. ANNUALLY, 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. Pt I Line 3 Col (F) RUSSIA REGION - PROJECT LOCATION IS UKRAINE - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENSES; IN ADDITION, $981,492 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. Pt I Line 3 Col (F) SUB-SAHARAN AFRICA REGION - PROJECT LOCATIONS ARE IN ETHIOPIA, KENYA, LIBERIA, TANZANIA, UGANDA AND ZAMBIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENSES; IN ADDITION, $390,959 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. Pt I Line 3 Col (F) SOUTH ASIAN REGION - PROJECT LOCATION IS IN INDIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENSES; IN ADDITION, $8,862 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. Pt I Line 3 Col (F) SOUTH AMERICAN REGION - PROJECT LOCATION IS IN BOLIVIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENSES; NO CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. true NCF 11625 RAINWATER DR ALPHARETTA GA 30009 581493949 501C3 7823 ORPHAN CARE SOUTH SIDE CHRISTIAN ACADEMY 1839 COPPERFIELD DR MORTON IL 61550 811345478 501C3 174000 EDUCATION WELCOME HOME HAITI PO BOX 40 GRIDLEY IL 61744 270976196 501C3 160413 ORPHAN CARE LIFESONG LEGACY FUND 202 N FORD GRIDLEY IL 61744 203296626 501C3 19474 ORPHAN CARE CHRISTIAN ALLIANCE FOR ORPHANS 6723 WHITTIER AVE MCLEAN VA 22101 261492375 501C3 15000 ORPHAN CARE LYNN UNIVERSITY 3601 N MILITARY TRAIL BOCA RATON FL 33431 591023117 501C3 12520 EDUCATION MCKINNEY CHRISTIAN SCHOOL 3601 BOIS DARC ROAD MCKINNEY TX 75071 752440342 501C3 19400 EDUCATION FIRST CHURCH OF THE NAZARENE 2039 E STRETT EUREKA CA 95501 237370462 501C3 21869 ORPHAN CARE MISSION ALABAMA PO BOX 55177 BIRMINGHAM AL 35255 810678615 501C3 6675 ORPHAN CARE THE CHOSEN & DEARLY LOVED FOUNDATION 1400 WEWATTA STREET DENVER CO 80202 471157436 501C3 10000 ORPHAN CARE 10 0 ADOPTION ASSISTANCE GRANTS 938 6638412 POST-ADOPTION ASSISTANCE & MISC OTHER 34 2622 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 false false false false false false N ANDREW LEHMAN 155286 603 155889 ANDREW GERBER FAMILY OF OFFICER 94101 PAYROLL false X 143729 MGMT. ESTIMATE X 1 20000 MGMT. ESTIMATE X PROGRAM EQUIPMENT 6 6250 false true false Pt III, Line 2 ORPHAN CARE PROGRAM - DURING THE YEAR, LIFESONG ESTABLISHED A SECOND LOCATION IN THE EAST ASIA REGION; CHARITABLE ORGANIZATION SUPPORT PROGRAM - BEGAN PROVIDING ADMINISTRATIVE SUPPORT AND GRANTS TO OTHER CHARITABLE ORGANIZATIONS WHOSE MINISTRIES ARE FOCUSED ON AT-RISK CHILDREN. 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 THE FORGOTTEN INITIATIVE (FOSTER CARE SUPPORT) - PROVIDE 249058. 28694. 0. Form 990, Part III, Line 4d COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT 412190. 14452. 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 LIFESONG LEGACY FUND INC 13400 BISHOPS LANE BROOKFIELD WI 53005 203296626 PROVIDE LOANS FOR ORPHAN ADOPTION WI 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 II LIFESONG LEGACY FUND, INC. - TIM WALLEN IS BOARD PRESIDENT OF LIFESONG LEGACY FUND, INC. (LEGACY) AND ALSO SERVES ON THE BOARD OF LIFESONG FOR ORPHANS. PART V, LINE 1 DURING THE YEAR, TMG CONTRIBUTED $563,947 TO LIFESONG. TMG OWED LIFESONG $123,123 AS OF 6/30/2017. AS OF 6/30/2017, CERTAIN LIFESONG PROPERTY SERVES AS SECURITY (GUARANTEE) FOR A TMG NOTE PAYABLE TOTALING $325,000. DURING THE YEAR, LIFESONG CONTRIBUTED $19,474 TO LEGACY. DURING THE YEAR, LIFESONG PROVIDED TMG AND LEGACY WITH SERVICES (MANAGEMENT AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.