2015-11-16T10:38:02-06:00 2014-12-31 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2014-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER TREASURER 3173595467 2015-11-16 1 AMBER KOCHER CPA P01286298 3176334705 2014 2016-02-25 16:41:14Z CHERYL TROYER 1525 N RITTER AVE INDIANAPOLIS IN 46219 3114905 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 MANAGE AND MAINTAIN THE SHARING PLACE FOOD PANTRY & CHILDREN'S CLOTHING BANK. 8 7 0 404 0 0 766795 824318 1160548 1195365 438116 477123 19412 34275 2384871 2531081 260965 551719 0 0 0 0 0 0 158640 881852 924432 1142817 1476151 1242054 1054930 37881282 38905585 8712482 8223866 29168800 30681719 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 1117832 464126 1195565 OUR MAIN 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 570 PEOPLE IN 2014. 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 800 PEOPLE IN 2014. 69884 58786 0 IN 2014, THE SHARING PLACE BECAME STRICTLY 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 10,017 FAMILIES, TOTALING 44,665 INDIVIDUALS, IN 2014. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $198,583 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $24,080 FOR FOOD AND HYGIENE ITEMS. 42793 24018 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 2014, 200 FAMILIES BENEFITTED FROM THE CHRISTMAS STORE. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $42,295 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $18,670. 11655 4789 0 READY, SET, LEARN IS A PROGRAM BY REFERRAL ONLY THAT PURCHASES 2 SCHOOL UNIFORMS FOR CHILDREN WHO'S FAMILIES ARE UNABLE TO DO SO. 300 CHILDREN WERE RECIPIENTS OF 2 SCHOOL UNIFORMS IN 2014.FUNDS WERE RAISED FOR THE DIAPER BANK IN 2014, WHERE REFERRED FAMILIES THROUGH DCS ARE ELIGIBLE THROUGH THEIR RELATIVE CARE PROGRAM TO RECEIVE DIAPERS AS WELL AS HYGIENE KITS. 30 FAMILIES WERE SERVED EACH MONTH. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $14,093 TO SUPPORT THESE PROGRAMS. 11655 4789 0 1242164 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 8 0 1 0 1 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 DR PHILIP J BURCK BOARD MEMBER 0.50 0.00 X 0 0 0 DR RON THIEME BOARD MEMBER 0.50 0.00 X 0 0 0 BISHOP JAMES STUCK BOARD MEMBER 0.50 0.00 X 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 15.00 25.00 X X 0 102470 16229 0 102470 16229 0 0 0 0 0 246658 30000 101478 446182 43520 824318 LCFS RENTAL REVENUE 531120 1195365 1195365 1195365 448852 448852 595781 3665 571175 0 24606 3665 28271 28271 46724 30000 12649 34075 34075 200 200 200 2531081 1195565 0 511198 464126 464126 87593 87593 5740 3822 378 1540 5700 5700 2775 2775 38422 6286 32136 9906 1682 8224 7515 1902 621 4992 5195 420 713 4062 32188 25118 7070 3205 706 2499 1753 124 750 879 19674 19674 489024 484824 2000 2200 15660 7987 7673 SALARY & WAGE ALLOCATIO 151661 13613 47398 90650 BOND RELATED FEES 130300 130300 DUES & SUB. 1105 187 79 839 DONOR RELATED EXPENSES 658 28 630 3951 58 974 2919 1476151 1242164 75347 158640 49717 22427 368130 293988 141125 131684 23525739 4918958 18450552 18606781 14671758 15700705 4200000 4150000 37881282 38905585 99002 216199 8310000 7870000 303480 137667 8712482 8223866 X 27287298 28860039 1731401 1670579 150101 151101 29168800 30681719 37881282 38905585 X 1054930 455366 2623 X X 0 1 X 0 0 X 559073 899359 618783 766795 824318 3668328 559073 899359 618783 766795 824318 3668328 3668328 242904 284671 349790 408041 448852 1734258 2600 250 390 200 3440 5406026 5780718 0.67860 0.48780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1881502 372908 591 433321 1821680 1444331 285717 158245 6791 1881502 1337977 85383 40778 19807 1444331 1236419 89448 43645 31535 1337977 1805327 79962 5079 653949 1236419 0.00000 0.08300 0.91710 0 0 77961 77961 23209878 4719055 18490823 231252 199903 31349 6648 6648 18606781 DUE FROM AFILLIATE - LCFS 4150000 F 4150000 DERIVATIVE LIABILITY 137667 137667 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, 2014 AND 2013, 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 26700 26700 290 3744 3433 2428 VOLUNTEER LUNCH 20024 20024 1279 3 30000 30000 598 100 777 76724 30000 46724 290 3744 5310 100 3205 12649 34075 1 LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 501(C)3 464126 GENERAL CONTRIBUTION 1 NON-CASH ASSISTANCE 48033 87593 BOOK VALUE ASSISTANCE FOR FOOD, HYGIENE KITS, CHRISTMAS GIFTS, SCHOOL UNIFORMS, AND DIA 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 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 1 1 1 1 NATIONAL CITY BANK 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 DURING OCTOBER 19, 2011. X 108 DONOR DESIGNATED X 16976 DONOR DESIGNATED X 285 7804 DONOR DESIGNATED X CHRISTMAS GIFTS 12 15056 DONOR DESIGNATED X PRIZES, SILENT AUCTION, SERVICES 11 3576 FACE VALUE/DONOR DES 0 0 1 0 PART I, COLUMN (B): THE AMOUNT LISTED IN COLUMN B EQUALS THE NUMBER OF CONTRIBUTORS THAT DONATED ITEMS. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES ACTING ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 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 DIRECTOR OF FINANCE AND ADMINISTRATION 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 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 2,623. 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 9 N/A 0 0 1 1 1 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1