2016-01-27T20:28:58-08:00 2015-06-30 KOCH CONSULTANTS LTD 11770 MILLER RD TREMONT IL 61568 990 2014-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 KORY KAEB VP-OPERATIONS 3097473556 2016-01-27 true NATHAN D KOCH 3092673796 2016-01-27 2014 2016-04-25 22:37:26Z KORY KAEB 202 NORTH FORD STREET GRIDLEY IL 61744 15038790 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. 7 7 36 150 0 12619019 14706740 164581 270521 25971 26952 -68041 -10722 12741530 14993491 6876740 7764350 0 2014111 2755053 0 633492 1788920 2198492 10679771 12717895 2061759 2275596 12030409 14505532 123240 297767 11907169 14207765 X TO PROVIDE CHARITABLE ASSISTANCE TO ORPHANS true false 5690132 5342528 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. 64 COVENANT LOANS TO ADOPTIVE FAMILIES, TOTALING $255,845, WERE OUTSTANDING AT YEAR-END. LIFESONG HELPED FACILITATE THE ADOPTION OF 715 ORPHANS DURING THE YEAR. NEARLY 5,100 ORPHANS HAVE BEEN ADOPTED THROUGH THE PROGRAM SINCE ITS INCEPTION. 5233717 2401743 270521 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 HONDURAS, ZAMBIA AND UKRAINE. APPROXIMATE NUMBER OF ORPHANS REACHED WITH THE GOSPEL OF JESUS CHRIST, EDUCATION AND TRAINING, AND BASIC LIVING NEEDS DURING THE YEAR WERE - ETHIOPIA - 1,100; HONDURAS - 596; INDIA - 500; LIBERIA - 307; UKRAINE - 1,137; ZAMBIA - 350; BOLIVIA - 63; 374156 50 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. 26 TRIPS WERE COORDINATED DURING THE YEAR WITH APPROXIMATELY 550 PEOPLE VOLUNTEERING TO SERVE. 19779 19779 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 147040 250 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 BACKPACKS WITH PERSONAL ITEMS TO CHILDREN WHEN THEY ARE BEING 166819 20029 11464824 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 false false false false false true false true false false false false false false true false false false true 41 0 true 36 true false true UP ZA IN LI GT ET HO false false false false false false false false false false false false X 7 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 GARY RINGGER CEO/CHAIRMAN/PRESIDENT 30.00 X X 0 0 0 MARLA RINGGER SECRETARY/TREASURER 15.00 X X 0 0 0 N ANDREW LEHMAN VICE-PRESIDENT 40.00 X 124298 0 11200 KORY KAEB VP - OPERATIONS 40.00 X 108562 0 14700 MARTHA BAHLER CFO 40.00 X 44922 0 8900 277782 34800 2 false false false 722049 13984691 20763 14706740 AGRICULTURE REVENUE 111000 270521 270521 26952 26952 33091 45299 -12208 -12208 MISC 900099 1486 1486 1486 14993491 272007 14744 1177595 1177595 5265474 5265474 1321281 1321281 311290 84180 157910 69200 2083083 1581691 228646 272746 19739 8085 7932 3722 204382 117933 35250 51199 136559 82844 28717 24998 52743 43037 9556 150 25750 1046 24704 0 37056 32603 2227 2226 41051 4017 10254 26780 251246 155068 32006 64172 22349 8801 9875 3673 264326 231116 18671 14539 783418 664573 27364 91481 65212 47574 15738 1900 444035 426600 10729 6706 MINISTRY SUPPLIES 195605 195605 0 0 MISCELLANEOUS 15701 15701 0 0 12717895 11464824 619579 633492 304594 277292 5416884 6418547 60334 127594 8792403 1579598 5849302 7212805 246255 255845 153040 213449 12030409 14505532 123240 74767 223000 123240 297767 X 6188429 7356971 5718740 6850794 11907169 14207765 12030409 14505532 2275596 25000 X false true X true false X 7056126 9369288 12086478 12619019 14706740 55837651 7056126 9369288 12086478 12619019 14706740 55837651 55837651 9284 9178 19641 25971 26952 91026 55928677 797453 0.99840 0.99850 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 256 1701708 1337350 3594655 true true 1526187 1526187 3996293 469488 3526805 356033 22500 333533 2158110 962369 1195741 755780 125241 630539 7212805 NOTES PAYABLE - RENT-TO-OWN AGREEMENT 223000 223000 X 15018491 25000 25000 14993491 14993491 12717895 12717895 12717895 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, 2015 AND 2014. 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 2012. true Russia 2 406 PROGRAM SERVICES CARE OF ORPHANS 697263 Sub-Saharan Africa 4 223 PROGRAM SERVICES CARE OF ORPHANS 1496449 South Asia 1 45 PROGRAM SERVICES CARE OF ORPHANS 195244 South America 1 30 PROGRAM SERVICES CARE OF ORPHANS 301050 Central America 3 175 PROGRAM SERVICES CARE OF ORPHANS 992076 East Asia and Pacific 1 11 PROGRAM SERVICES CARE OF ORPHANS 37225 North America 1 4 PROGRAM SERVICES CARE OF ORPHANS 16390 13 894 13 894 3735697 3735697 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 2 7505 GRANT false false false false false false Pt I Line 2 AN INDIVIDUAL AT EACH FOREIGN LOCATION PROVIDES A MONTHLY ACCOUNTING OF ALL FINANCIAL ACTIVITY TO THE LIFESONG USA ACCOUNTING DEPARTMENT. THIS ACTIVITY IS RECONCILED WITH CASH ADVANCES MADE DURING THE MONTH. 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, $341,680 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. Pt I Line 3 Col (F) SUB-SAHARAN AFRICA REGION - PROJECT LOCATIONS ARE IN ETHIOPIA, LIBERIA, UGANDA AND ZAMBIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENSES; IN ADDITION, $935,318 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, $7,894 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, $10,000 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. true TREE OF LIFE MISSIONS 2084 THOMPSON ROAD FENTON MI 48430 592547246 501C3 971347 ORPHAN CARE NCF 11625 RAINWATER DR ALPHARETTA GA 30009 581493949 501C3 19779 ORPHAN CARE HOMES FOR HAITIANS 8590 E 300N CHURUBUSCO IN 46723 501C3 23550 ORPHAN CARE NEW LIFE INTERNATIONAL 6764 S BLOOMINGTON TRAIL UNDEWOOD IN 47177 501C3 30960 ORPHAN CARE TRINITY WORLD OUTREACH CENTER 10307 SEATONVILLE RD LOUISVILLE KY 40291 610721792 501C3 13088 ORPHAN CARE LIFESONG LEGACY FUND 202 N FORD GRIDLEY IL 61744 203296626 501C3 46700 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 48650 EDUCATION 8 0 ADOPTION ASSISTANCE GRANTS 715 5265419 POST-ADOPTION ASSISTANCE 63 7560 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.). CLINT AND JAMIE KAEB FAMILY OF OFFICERS 6195 ADOPTION GRANT ORPHAN ADOPTION ANDREW GERBER FAMILY OF OFFICER 85063 PAYROLL false PART III THE ADOPTION ASSISTANCE GRANTS PROVIDED TO THESE INTERESTED PERSONS ULTIMATELY BENEFIT THE ORPHAN BEING ADOPTED. THESE GRANTS WERE PROVIDED IN THE NORMAL COURSE OF LIFESONG CONDUCTING ITS CHARITABLE PROGRAMS. NONE OF THE INTERESTED PERSONS LISTED IN PART III WERE A PART OF THE DECISION-MAKING REGARDING THE ADOPTION ASSISTANCE GRANTS PROVIDED BY LIFESONG. THE ASSISTANCE GRANTS NOTED ABOVE WERE SUBJECTED TO THE SAME SCREENING PROCEDURES AS ARE DESCRIBED AT SCHEDULE I, PART IV. Pt III, Line 2 ORPHAN CARE PROGRAM - LIFESONG HAD AN ESTABLISHED PRESENCE IN BOLIVIA, MEXICO AND UGANDA AND A SUSTAINABLE BUSINESS VENTURE IN HONDURAS DURING 2015. 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. Form 990, Part III, Line 4d DONATIONS MADE TO NATIONAL CHRISTIAN CHARITABLE FOUNDATION (NCF) 19779. 19779. 0. THE FORGOTTEN INITIATIVE (FOSTER CARE SUPPORT) - PROVIDE 147040. 250. 0. Form 990, Part VI, Line 9 JOEL CLOUSING 1209 N. CREEKSIDE DR. WHEATON IL 60137 GREG GRAMM 9810 E. THOMPSON PEAK PKWY SCOTTSDALE AZ 85254 ROBERT HOERR 206 SURREY LANE EAST PEORIA IL 61611 TIMOTHY WALLEN 16550 PRAIRIE COURT BROOKFIELD WI 53005 PHILLIP GOAD 19808 MALLARD COVE LITTLE ROCK AR 72210 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 $722,049 TO LIFESONG. TMG OWED LIFESONG $213,449 AS OF 6/30/2015. DURING THE YEAR, LIFESONG CONTRIBUTED $46,700 TO LEGACY. DURING THE YEAR, LIFESONG PROVIDED TMG AND LEGACY WITH SERVICES (MANAGEMENT AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.