2014-02-14T10:04:28-08:00 2013-06-30 KOCH CONSULTANTS LTD 11770 MILLER RD TREMONT IL 61568 990 2012-07-01 351902841 LIFESONG FOR ORPHANS INC LIFE 3097473556 202 NORTH FORD STREET GRIDLEY IL 61744 KORY KAEB 3097473556 2014-02-14 true NATHAN D KOCH 3092673796 2014-02-14 2012 2015-11-30 17:44:51Z KORY KAEB 202 NORTH FORD STREET GRIDLEY IL 61744 12282009 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 25 150 0 9369288 12086478 52745 74507 9178 19641 5173 -43199 9436384 12137427 4232595 7152530 0 991885 1587069 0 391186 1798940 1443194 7023420 10182793 2412964 1954634 8076416 9992159 185640 146749 7890776 9845410 X TO PROVIDE CHARITABLE ASSISTANCE TO ORPHANS true true 5879348 5602799 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. 70 COVENANT LOANS TO ADOPTIVE FAMILIES, TOTALING $342,613, WERE OUTSTANDING AT YEAR-END. LIFESONG HELPED FACILITATE THE ADOPTION OF 721 ORPHANS DURING THE YEAR. NEARLY 3,500 ORPHANS HAVE BEEN ADOPTED THROUGH THE PROGRAM SINCE ITS INCEPTION. 2987643 907753 74507 ORPHAN CARE PROGRAM - (INCLUDES SUSTAINABLE BUSINESSES) PROVIDE HUMANITARIAN ASSISTANCE, BIBLICAL TRAINING, EDUCATION AND JOB-SKILL TRAINING TO ORPHANS THROUGHOUT THE WORLD. SUSTAINABLE BUSINESSES (STRAWBERRY FARMING) HAVE BEEN ESTABLISHED IN 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 - 956; HONDURAS - 577; INDIA - 597; LIBERIA - 644; UKRAINE - 774; ZAMBIA - 292 (NO ORPH 339457 20970 COORDINATION OF SHORT-TERM MISSION TRIPS TO PROJECT LOCATIONS SERVING ORPHANS. 17 TRIPS WERE COORDINATED DURING THE YEAR WITH APPROXIMATELY 170 PEOPLE VOLUNTEERING TO SERVE. 30624 30624 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 109951 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 140575 30624 9347023 true true false false false true false false false false true false true false false true true false false true true false true false true false false true true false false false false false true false true false true false false false false true false false false true 28 0 true 25 true false true UP ZA IN LI GT false false false true true true 1 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 1.00 X 0 0 0 ROBERT HOERR 1.00 X 0 0 0 JOEL CLOUSING 1.00 X 0 0 0 TIMOTHY WALLEN 1.00 X 0 0 0 PHILLIP GOAD 1.00 X 0 0 0 GARY RINGGER 20.00 X X 0 0 0 MARLA RINGGER 15.00 X X 0 0 0 N ANDREW LEHMAN 40.00 X 111532 0 6700 KORY KAEB 40.00 X 41811 0 8000 MARTHA BAHLER 40.00 X 41855 0 5000 195198 19700 1 false false false 96735 174011 11815732 20000 12086478 SCHOOL FEES & OTHER 611600 31493 AGRICULTURE REVENUE 111000 43014 74507 19641 19641 33438 96735 93486 -60048 -60048 67945 51096 16849 16849 12137427 74507 -23558 959347 959347 5602799 5602799 590384 590384 253984 81094 125213 47677 1131223 872827 151402 106994 7712 0 7712 0 125117 85373 25789 13955 69033 37982 19888 11163 21854 20556 1298 0 20993 570 20364 59 12301 10950 1351 0 68604 5722 410 62472 120069 48814 26230 45025 31828 12476 12320 7032 124959 103676 11929 9354 586332 509130 11005 66197 59233 37481 5531 16221 251506 227279 19886 4341 MINISTRY SUPPLIES 95254 95254 0 0 MISCELLANEOUS 50261 45309 4256 696 10182793 9347023 444584 391186 503289 215880 3519100 4727706 12384 38829 5512607 845476 3503156 4667131 443075 342613 95412 8076416 9992159 185640 146749 185640 146749 X 3341751 4766988 4549025 5078422 7890776 9845410 8076416 9992159 1954634 X false true X true false X 4568962 5575214 7056126 9369288 12086478 38656068 4568962 5575214 7056126 9369288 12086478 38656068 38656068 4377 7507 9284 9178 19641 49987 38706055 256309 0.99870 0.99890 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 184 1630219 983833 2672393 true true 896037 896037 3069969 276951 2793018 271979 6799 265180 869904 521448 348456 404718 40278 364440 4667131 ADOPTION COVENANT AGREEMENTS 342613 C 342613 X 12137427 12137427 12137427 10182793 10182793 10182793 Pt X Line 2 LIFESONG IS A CHARITABLE ORGANIZATION AS DEFINED IN INTERNAL REVENUE CODE SECTION 501C3 AND IS THEREFORE EXEMPT FROM THE PAYMENT OF INCOME TAXES. LIFESONG IS SUBJECT TO A TAX ON INCOME FROM ANY UNRELATED BUSINESS. 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 AFFECT ON LIFESONG'S FINANCIAL POSITION, ACTIVITIES OR CASH FLOWS. ACCORDINGLY, L Pt X Line 2 FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITION AS OF JUNE 30, 2013. 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 2009. PART VIII ADOPTION COVENANT AGREEMENTS - LIFESONG HAS ENTERED "COVENANT AGREEMENTS" WITH CHRISTIAN FAMILIES WHO HAVE ADOPTED ORPHANS. THE AGREEMENTS (RECORDED AT FACE VALUE) ARE UNSECURED, INTEREST-FREE LOANS THAT ASSIST THE FAMILIES WITH PAYING ADOPTION EXPENSES; REPAYMENT TERMS ARE ON A COVENANT BASIS, AS THE LORD PROVIDES FOR THE FAMILIES. HOWEVER, IN ESTABLISHING THE COVENANT AMOUNTS, LIFESONG MANAGEMENT IS AWARE OF THE FEDERAL TAX REFUNDS EACH FAMILY CAN REASONABLY EXPECT (BECAUSE OF THE FEDERAL ADOP true Russia 1 50 PROGRAM SERVICES CARE OF ORPHANS 717482 Sub-Saharan Africa 3 150 PROGRAM SERVICES CARE OF ORPHANS 720500 South Asia 1 60 PROGRAM SERVICES CARE OF ORPHANS 186005 South America 1 2 PROGRAM SERVICES CARE OF ORPHANS 46879 Central America 1 5 PROGRAM SERVICES CARE OF ORPHANS 220980 7 267 7 267 1891846 1891846 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 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 APPRO Pt I Line 3 Col (F) RUSSIA REGION - PROJECT LOCATION IS UKRAINE - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENDITURES; IN ADDITION, $280,068 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. SUB-SAHARAN AFRICA REGION - PROJECT LOCATIONS ARE IN LIBERIA AND ZAMBIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPENDITURES; IN ADDITION, $552,535 OF CAPITAL EXPENDITURES WERE MADE DURING THE FISCAL YEAR. SOUTH ASIAN REGION - PROJECT LOCATION IS INDIA - ACCRUAL BASIS OF ACCOUNTING IS USED TO REPORT EXPEN Part III AS NOTED ON FORM 990, PART III, LINE 4B, ONE OF LIFESONG'S LARGEST CHARITABLE PROGRAMS IS PROVIDING CARE TO ORPHANS AROUND THE WORLD. AS DESCRIBED ON FORM 990, OVER 3,800 ORPHANS RECEIVE FORMS OF ASSISTANCE, INCLUDING EDUCATION, TRAINING AND BASIC LIVING NEEDS. TO ENUMERATE ALL THESE INDIVIDUAL TRANSACTIONS ON PART III OF THIS SCHEDULE F WOULD BE IMPOSSIBLE. ALL OF THE EXPENDITURES (AS REPORTED ON FORM 990, PART IX, LINE 3) ARE INCLUDED IN THE ACCOUNTING PROCESSES DESCRIBED ABOVE REGARDING SCHED PART IV AS NOTED ON FORM 990, PART III, LINE 4B, ONE OF LIFESONG'S LARGEST CHARITABLE PROGRAMS IS PROVIDING CARE TO ORPHANS AROUND THE WORLD. LIFESONG WORKS THROUGH VARIOUS INDIGENOUS NON-GOVERNMENT ORGANIZATIONS (NGO'S), ETC. AT EACH PROJECT LOCATION. WHILE LIFESONG EFFECTIVELY CONTROLS THESE FOREIGN PROJECTS (THROUGH THE PROVISION OF OPERATING AND CAPITAL FUNDING), LIFESONG IS NOT A PART OF ANY LEGAL OWNERSHIP ARRANGEMENTS AS DESCRIBED IN PART IV OF THIS SCHEDULE F. CONCERT 130173 96735 33438 93486 130173 96735 33438 93486 93486 -60048 true TREE OF LIFE MISSIONS 2084 THOMPSON ROAD FENTON MI 48430 592547246 501C3 751308 ORPHAN CARE NCF 11625 RAINWATER DR ALPHARETTA GA 30009 581493949 501C3 30624 ORPHAN CARE PONTIAC ROTARY 15715 BILLET ROAD PONTIAC IL 61764 376079451 SEE PART IV 23027 ORPHAN CARE MISGANA MINISTRIES NFP 711 THISTLEWOOD CC CT NORMAL IL 61761 270932749 501C3 151388 ORPHAN CARE 5 1 ADOPTION ASSISTANCE GRANTS 721 5602799 Pt I Line 2 LIFESONG MANAGEMENT RESEARCHES ORGANIZATIONS BEFORE PROVIDING RESOURCES TO THEM Pt I Line 2 TO ASSIST WITH THEIR CHARITABLE WORK. LIFESONG MANAGEMENT BELEIVES SUPPORTING Pt I Line 2 THESE ORGANIZATIONS IS IN FURTHERANCE OF LIFESONG'S CHARITABLE MISSION AND DOES Pt I Line 2 NOT BELIEVE FURTHER MONITORING OF THESE ORGANIZATIONS IS WARRANTED. Pt I Line 2 LIFESONG MANAGEMENT GRANTED MONEY DURING THE YEAR TO A ROTARY CLUB. Pt I Line 2 MANAGEMENT BELIEVES THIS CLUB IS A TAX-EXEMPT 501C4 ORGANIZATION. Pt I Line 2 THE ROTARY PROJECTS LIFESONG SUPPORTED DURING THE YEAR WERE FOR THE BENEFIT Pt I Line 2 OF THE GENERAL PUBLIC (CHARITABLE) - SPECIFICALLY TO BENEFIT ORPHANS. Pt I Line 2 MANAGEMENT BELIEVES THIS IS IN FURTHERANCE OF LIFESONG'S CHARITABLE MISSION. PART III ADOPTION ASSISTANCE GRANTS - LIFESONG MANAGEMENT AND VOLUNTEERS DO EXTENSIVE SCREENING PART III OF FAMILIES BEFORE APPROVING ADOPTION ASSISTANCE GRANTS TO CHRISTIAN FAMILIES. PART III INFORMATION SCRUTINIZED INCLUDES FINANCIAL POSITION OF THE FAMILY AND OTHER AVENUES PART III OF ASSISTANCE AVAILABLE (CHURCHES, ETC.). KORY AND MEGAN KAEB OFFICER 22041 ADOPTION GRANT ORPHAN ADOPTION CLINT AND JAMIE KAEB FAMILY OF OFFICERS 8523 ADOPTION GRANT ORPHAN ADOPTION ANDREW GERBER FAMILY OF OFFICER 29538 PAYROLL false PART III THE ADOPTION ASSISTANCE GRANTS PROVIDED TO THESE INTERESTED PART III PERSONS ULTIMATELY BENEFIT THE ORPHAN AS MUCH AS THESE PART III INDIVIDUALS. THESE GRANTS WERE PROVIDED IN THE NORMAL COURSE PART III OF LIFESONG CONDUCTING IT'S CHARITABLE PROGRAMS. NONE PART III OF THE INTERESTED PERSONS LISTED IN PART III WERE A PART PART III OF THE DECISION-MAKING REGARDING THE ADOPTION ASSISTANCE PART III GRANTS PROVIDED BY LIFESONG. THE ASSISTANCE GRANTS NOTED PART III ABOVE WERE SUBJECTED TO THE SAME SCREENING PROCEDURES AS PART III ARE DESCRIBED AT SCHEDULE I, PART IV. X 1 20000 SALE PRICE 1 false true false Pt VI, Line 11b BOARD MEMBERS ARE PROVIDED A COPY OF FORM 990 PRIOR TO FILING. Pt VI, Line 11b VP-OPERATIONS AND CFO REVIEW DETAILS OF 990 (PREPARED BY Pt VI, Line 11b 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 Pt VI, Line 12c BE FILED BY ALL BOARD MEMBERS AND EMPLOYEES. Pt VI, Line 15a BOARD MEMBERS ARE FAMILIAR WITH COMPENSATION RANGES IN Pt VI, Line 15a THE GEOGRAPHIC AREA OF CENTRAL IL. BOARD MEMBERS REVIEW Pt VI, Line 15a SUCH INFORMATION AND MAKE OFFERS TO EMPLOYEES THEY Pt VI, Line 15a BELIEVE ARE COMPETITIVE AND REASONABLE. Pt VI, Line 15b BOARD MEMBERS ARE FAMILIAR WITH COMPENSATION RANGES IN Pt VI, Line 15b THE GEOGRAPHIC AREA OF CENTRAL IL. BOARD MEMBERS REVIEW Pt VI, Line 15b SUCH INFORMATION AND MAKE OFFERS TO EMPLOYEES THEY Pt VI, Line 15b BELIEVE ARE COMPETITIVE AND REASONABLE. Pt VI, Line 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Pt III, Line 2 ORPHAN CARE PROGRAM - LIFESONG BEGAN ESTABLISHING A PRESENCE Pt III, Line 2 IN BOLIVIA DURING 2013. Pt III, Line 3 ORPHAN CARE PROGRAM - LIFESONG CEASED ITS PROGRAM SERVICES Pt III, Line 3 IN PERU DURING 2013. Form 990, Part III, Line 4d DONATIONS MADE TO NATIONAL CHRISTIAN CHARITABLE FOUNDATION (NCF) 30624. 30624. 0. THE FORGOTTEN INITIATIVE (FOSTER CARE SUPPORT) - PROVIDE 109951. 0. 0. Form 990, Part VI, Line 9 JOEL CLOUSING 1209 N. CREEKSIDE DR. WHEATON IL 60137 GREG GRAMM 5544 E. SHEENA DR. 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 false 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 PART II (TMG) AND LIFESONG FOR ORPHANS. PART II LIFESONG LEGACY FUND, INC. - TIM WALLEN IS BOARD PRESIDENT OF LIFESONG PART II LEGACY FUND, INC. (LEGACY) AND ALSO SERVES ON THE BOARD OF LIFESONG FOR ORPHANS. PART V, LINE 1 DURING THE YEAR, TMG FOUNDATION (TMG) CONTRIBUTED $174,011 TO LIFESONG. PART V, LINE 1 TMG OWED LIFESONG $0 AS OF JUNE 30, 2013. PART V, LINE 1 DURING THE YEAR, LIFESONG PROVIDED TMG AND LEGACY WITH SERVICES (MANAGEMENT PART V, LINE 1 AND FUND-RAISING), SUPPLIES AND USE OF FACILITIES FREE OF CHARGE.