2017-11-07T00:03:08-06:00 2016-12-31 351178661 Blue & Co LLC 500 N Meridian St Suite 200 Indianapolis IN 46204 990 2016-01-01 351784910 Foundation for Lutheran Child and Family Services of Indiana Inc FOUN 3173595467 1525 N Ritter ave indianapolis IN 46219 Cheryl Troyer Treasurer 3173595467 2017-11-06 1 Amber Kocher CPA P01286298 3176334705 2017-11-06 184.0.74.28 2017-11-06 10:16:09 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 48BB13F909289851469C7DA648BAC11FC748AA42 2016 2018-03-14 21:41:22Z Robert Kassing 1525 N Ritter ave indianapolis IN 46219 4073172 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 0 531 0 0 855454 1736186 1251700 1295017 450356 506687 -5582 2187 2551928 3540077 518816 685468 0 0 0 0 0 0 177517 1040218 1029132 1559034 1714600 992894 1825477 38574436 40810176 7534943 6886820 31039493 33923356 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 651045 482687 1299742 Our primary Purpose is to support LCFS. The Foundation has raised funds for the following LCFS Programs: Lutherwood residential and community based services, Youth Build, and Spiritual Growth. Residential services include providing food, shelter, education, basic medical care, and counseling/therapy to youth living at Lutherwood, as well as mentoring, independent living skills training, and providing emergency shelter care. Lutherwood programs served approximately 482 people in 2016. 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 553 people in 2016. 216277 172914 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 11,712 families, totaling 51,405 individuals, in 2016, an increase of 1,209 individuals over the prior year. 32054 19825 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 2016, 150 families benefitted from the Christmas Store, totaling 684 individuals. The organization received contributions of $38,040 which included noncash in-kind contributions that were recorded at the estimated fair market value as an expense and revenue for approximately $12,280. 13053 10042 0 Ready, Set, Learn is a program by referral only that purchases two school uniforms for children whose families are unable to do so. 110 children were recipients of 2 school uniforms in 2016. 554 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. 210 families were served in 2016. 13607 10042 0 912983 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 6 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 Dr Philip J Burck Board member-thru Feb. '16 0.50 0.00 X 0 0 0 Sven Schumacher CEO & Secretary 15.00 25.00 X X 0 126932 23531 0 126932 23531 0 0 1 0 0 122997 44300 92020 1476869 156677 1736186 LCFS Rental Revenue 531120 1295017 1295017 1295017 506090 506090 521972 521375 597 597 597 9182 44300 11720 -2538 -2538 Miscellaneous Revenue 900099 4725 4725 4725 3540077 1299742 0 504149 482687 482687 202781 202781 23585 4043 18905 637 7400 7400 2762 2762 1760 1760 10722 2112 8610 8696 2952 1089 4655 6690 1217 378 5095 34984 22377 4977 7630 4456 1868 4 2584 6091 214 5877 24721 24721 539831 16438 521824 1569 19977 2966 17011 Salary & Wage Allocatio 209594 27682 48594 133318 Bond Related Fees 120707 120707 Dues & Sub. 1463 130 128 1205 Donor Related Expenses 987 30 957 4706 58 1028 3620 1714600 912983 624100 177517 25177 16619 286404 1248978 118907 9771 23901362 5974601 18165551 17926761 15878397 17568047 4100000 4040000 38574436 40810176 124943 73881 7410000 6812939 7534943 6886820 X 28969568 31015219 1917824 2754036 152101 154101 31039493 33923356 38574436 40810176 X 1825477 1084163 -25777 X X 0 1 X 0 0 X 618783 766795 824318 829684 1736186 4775766 618783 766795 824318 829684 1736186 4775766 111109 4664657 349790 408041 448852 449997 506090 2162770 390 200 710 4727 6027 6944563 6019849 0.67170 0.66740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2069925 1200021 361809 2908137 1821680 420811 654 173220 2069925 1881502 372908 591 433321 1821680 1444331 285717 158245 6791 1881502 1337977 85383 40778 19807 1444331 0.00000 0.05300 0.94700 0 0 77961 77961 23291751 5733786 17557965 303488 240815 62673 228162 228162 17926761 Due from Afilliate - LCFS 4040000 F 4040000 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, 2016 AND 2015, 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 24162 16138 8024 542 4980 3044 724 Volunteer LUNCH 18826 17668 1158 1009 150 543 1 10494 10494 140 354 36 198 53482 44300 9182 682 4980 4407 186 1465 11720 -2538 1 LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE indianapolis IN 46219 350868123 501(c)3 482687 General contribution 1 Non-Cash Assistance 52199 201245 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. 0 0 0 0 0 0 0 0 0 Sven Schumacher CEO & Secretary 0 113071 0 13500 0 361 0 4080 0 19451 0 150463 0 0 A indiana finance authority 351602316 455057GH6 2006-11-21 5000000 educational facilities 0 0 0 B indiana finance authority 351602316 455057bw8 2005-11-22 5500000 educational facilities 0 0 0 A 5000000 100000 39502 4860498 2009 0 0 1 1 B 5500000 110000 35101 5354899 2005 0 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 0 A 0 0 0 1 1 0 0 0 0 B 0 0 1 1 1 1 PNC 10.000000000000 0 0 0 0 0 A 1 B 1 Schedule K, Part IV, Column (B), line 2c, Arbitrage: The Rebate Computation was Performed November 14, 2016 for 2006 Bond and December 20, 2016 for 2005 Bond. X 276 Donor Designated X 14429 donor designated X 502 131248 Donor Designated X Christmas Gifts 22 10328 Donor Designated X Prizes, Silent Auction, Services 2 397 FACE VALUE/DONOR DES 0 1 0 Part I, Column (b): Part I, Column B represents the number of contributions received. Form 990, Part VI, Section A, line 8b The organization executive committees acting on behalf of the governing body did not have any meetings during the year. 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 -25,777. 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 10 N/A 0 0 1 1 1 0 0 0 0 0 1 0 1 0 1 1 1 1 0 1