2017-01-13T10:13:26-08:00 2016-06-30 KOCH CONSULTANTS LTD 11770 MILLER RD TREMONT IL 61568 990 2015-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 KORY KAEB VP - OPERATIONS 3097473556 2017-01-13 true NATHAN D KOCH 3092673796 2017-01-13 2015 2021-01-29 14:40:06Z KORY KAEB 202 NORTH FORD STREET GRIDLEY IL 61744 16666836 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 39 150 0 14706740 16235496 270521 288316 26952 -18059 -10722 12590 14993491 16518343 7764350 7373206 0 2755053 3274683 0 760541 2198492 3877216 12717895 14525105 2275596 1993238 14505532 16544022 297767 318019 14207765 16226003 X TO PROVIDE CHARITABLE ASSISTANCE TO ORPHANS true false 6860849 6422013 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. 54 COVENANT LOANS TO ADOPTIVE FAMILIES, TOTALING $196,266, WERE OUTSTANDING AT YEAR-END. LIFESONG HELPED FACILITATE THE ADOPTION OF OVER 900 ORPHANS DURING THE YEAR. OVER 5,400 ORPHANS HAVE BEEN ADOPTED THROUGH THE PROGRAM SINCE ITS INCEPTION. 5530779 898005 288316 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 - BOLIVIA - 63; CAMBODIA - 100; ETHIOPIA - 1,150; GUATEMALA - 73; HAITI - 536; INDIA - 475; LIBERIA - 307; MEXIC 408199 20271 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. 22 TRIPS WERE COORDINATED DURING THE YEAR WITH APPROXIMATELY 150 PEOPLE VOLUNTEERING TO SERVE. 24890 24890 DONATIONS MADE TO NATIONAL CHRISTIAN CHARITABLE FOUNDATION (NCF) (A 501(C)(3) ORGANIZATION) TO SUPPORT THE MISSION OF THAT (A 501(C)(3) ORGANIZATION) TO SUPPORT THE MISSION OF THAT 223824 8027 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 248714 32917 13048541 true true false false false true false false false false true false false false true true true false false true true false true false true false false true true false false false false false false false true false true false false false false true false false false true 39 0 true 39 true false true UP ZA IN LI GT ET HO 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 18500 MARLA RINGGER SECRETARY/TREASURER 15.00 X X 0 0 0 N ANDREW LEHMAN VICE-PRESIDENT 40.00 X 132151 0 2000 KORY KAEB VP - OPERATIONS 40.00 X 117657 0 10800 KYLE HANGARTNER CONTROLLER 40.00 X 42100 0 1300 291908 32600 2 false false false 903101 15332395 223892 16235496 AGRICULTURE REVENUE 111000 288316 288316 36598 36598 11245 65902 -54657 -54657 -54657 88604 76612 11992 11992 6498 5979 519 519 MISC 900099 79 79 79 16518343 288395 -5548 603126 603126 6332242 6332242 437838 437838 354785 92498 187364 74923 2615213 2058671 243959 312583 23125 11225 8688 3212 142128 50054 39176 52898 139432 67737 43284 28411 5206 3866 1340 0 26006 845 25161 0 155246 143876 5370 6000 82233 8672 16300 57261 195971 68598 71280 56093 75607 26312 28108 21187 157217 127045 16365 13807 724188 589450 12484 122254 47777 36156 6166 5455 572904 555469 10978 6457 MINISTRY SUPPLIES & SERVICES 1806234 1806234 0 0 MISCELLANEOUS 28627 28627 0 0 14525105 13048541 716023 760541 277292 663246 6418547 6779253 250000 127594 144091 10478980 2120449 7212805 8358531 255845 196266 213449 152635 14505532 16544022 74767 145622 223000 172397 297767 318019 X 7356971 8645601 6850794 7580402 14207765 16226003 14505532 16544022 1993238 25000 X false true X true false X 9369288 12086478 12619019 14706740 16235496 65017021 9369288 12086478 12619019 14706740 16235496 65017021 65017021 9178 19641 25971 26952 36598 118340 65135361 1170957 0.99820 0.99840 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 401 1829655 1420698 4003612 true true 1864327 1864327 4366589 574798 3791791 356033 31400 324633 3005710 1334539 1671171 886321 179712 706609 8358531 NOTES PAYABLE - RENT-TO-OWN AGREEMENT 172397 172397 X 16543343 25000 25000 16518343 16518343 14525105 14525105 14525105 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, 2016 AND 2015. 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 2013. true Russia 2 486 PROGRAM SERVICES CARE OF ORPHANS 793952 Sub-Saharan Africa 7 429 PROGRAM SERVICES CARE OF ORPHANS 1616518 South Asia 1 56 PROGRAM SERVICES CARE OF ORPHANS 178147 South America 1 28 PROGRAM SERVICES CARE OF ORPHANS 492268 Central America 2 102 PROGRAM SERVICES CARE OF ORPHANS 1111540 East Asia and Pacific 1 15 PROGRAM SERVICES CARE OF ORPHANS 42557 North America 1 4 PROGRAM SERVICES CARE OF ORPHANS 36032 15 1120 15 1120 4271014 4271014 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 7 7495 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 REQUIRED 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. AT LEAST 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, $494,642 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, $524,562 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, $29,883 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; IN ADDITION, $2,006 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. CONCERT 88604 88604 76612 NONE 88604 88604 76612 76612 11992 true TREE OF LIFE MISSIONS 2084 THOMPSON ROAD FENTON MI 48430 592547246 501C3 389591 ORPHAN CARE NCF 11625 RAINWATER DR ALPHARETTA GA 30009 581493949 501C3 24890 ORPHAN CARE NEW LIFE INTERNATIONAL 6764 S BLOOMINGTON TRAIL UNDEWOOD IN 47177 501C3 8907 ORPHAN CARE GLOBAL HANDS OF HOPE 1210 HILLCREST ST NORMAL IL 61761 460958173 501C3 46550 ORPHAN CARE LIFESONG LEGACY FUND 202 N FORD GRIDLEY IL 61744 203296626 501C3 52591 ORPHAN CARE CHRISTIAN ALLIANCE FOR ORPHANS 6723 WHITTIER AVE MCLEAN VA 22101 261492375 501C3 10000 ORPHAN CARE LYNN UNIVERSITY 3601 N MILITARY TRAIL BOCA RATON FL 33431 591023117 501C3 22966 EDUCATION HOPE FT WORTH INC 9212 HUNTERS CT FORT WORTH TX 76108 464761927 501C3 10000 ORPHAN CARE CURREY CREEK CHURCH 35 CASCADE COVERNS RD BOERNE TX 78015 742985752 501C3 11856 ORPHAN CARE 8 0 ADOPTION ASSISTANCE GRANTS 900 6320257 POST-ADOPTION ASSISTANCE & MISC OTHER 94 11985 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.). ANDREW GERBER FAMILY OF OFFICER 85637 PAYROLL false X 32082 MGMT. ESTIMATE X 3 51030 MGMT. ESTIMATE X 1 95822 VARIOUS ITEMS - MGMT. EST. X PROGRAM EQUIPMENT 1 44958 VARIOUS ITEMS - MGMT. EST. false true false Pt III, Line 2 ORPHAN CARE PROGRAM - DURING THE YEAR, LIFESONG ESTABLISHED A PRESENCE IN KENYA AND TANZANIA AND BEGAN WORK ON A SUSTAINABLE BUSINESS VENTURE IN HAITI; THE PROGRAM LOCATION IN HONDURAS WAS PHASED-OUT. Pt VI, Line 11b A COPY OF FORM 990 IS AVAILABLE TO BOARD MEMBERS PRIOR TO FILING. VP-OPERATIONS AND CFO REVIEW DETAILS OF FORM 990 (PREPARED BY THIRD-PARTY ACCOUNTANT) AND APPROVE 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. Other PART V, LINE 7H - VEHICLE CONTRIBUTION RECEIVED "IN-COUNTRY," NOT THROUGH THE U.S. OFFICE; THEREFORE, NO 1098-C WAS FILED. Form 990, Part III, Line 4d DONATIONS MADE TO NATIONAL CHRISTIAN CHARITABLE FOUNDATION (NCF) 24890. 24890. 0. Form 990, Part III, Line 4d THE FORGOTTEN INITIATIVE (FOSTER CARE SUPPORT) - PROVIDE 223824. 8027. 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 $903,101 TO LIFESONG. TMG OWED LIFESONG $152,635 AS OF 6/30/2016. DURING THE YEAR, LIFESONG CONTRIBUTED $52,591 TO LEGACY. DURING THE YEAR, LIFESONG PROVIDED TMG AND LEGACY WITH SERVICES (MANAGEMENT AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.