2013-11-15T15:33:41-06:00 2012-12-31 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2012-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER 3173595467 2013-11-15 1 AMBER KOCHER CPA P01286298 3176334705 2012 2016-03-07 17:11:31Z CHERYL TROYER 1525 N RITTER AVE INDIANAPOLIS IN 46219 14389590 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. 9 8 0 50 0 0 913154 618783 1155712 1117219 529594 3810831 -2067 -70890 2596393 5475943 31911 71655 0 0 0 0 0 0 209098 1402322 1191023 1434233 1262678 1162160 4213265 31868808 35728113 9822200 9320228 22046608 26407885 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 871255 71655 1012048 OUR MAIN PURPOSE IS TO SUPPORT LCFS. THE FOUNDAITON HAS RAISED FUNDS FOR THE FOLLOWING LCFS PROGRAMS: LUTHERWOOD-CHILDREN IN RESIDENTIAL TREATMENT, SPIRITUAL GROWTH, INDEPENDENT LIVING, TRINITY HOUSE, MENTORING PARENTING, FAMILY PRESERVATION & EDUCATION. WE CONTINUALLY TRY AND BUILD UP OUR ENDOWMENT THROUGH INVESTMENTS. 41170 0 56323 IN 2012, 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 6,713 FAMILIES, TOTALING 23,421 INDIVIDUALS, IN 2012.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $56,323 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $8,642 FOR FOOD AND HYGIENE ITEMS. 21779 0 21879 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 2012, 550 INDIVIDUALS BENEFITTED FROM THE CHRISTMAS STORE.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $21,879 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $4,375. 16517 0 27359 READY, SET, LEARN IS A PROGRAM BY REFERRAL ONLY THAT PURCHASES 2 SCHOOL UNIFORMS FOR CHILDREN WHOSE FAMILIES ARE UNABLE TO DO SO. 350 CHILDREN WERE RECIPIENTS OF 2 SCHOOL UNIFORMS IN 2012. FUNDS WERE RAISED FOR THE THE DIAPER BANK IN 2012, WHERE REFERRED FAMILIES THROUGH DEPARTMENT OF CHILD SERVICES ARE ELIGIBLE THROUGH THEIR RELATIVE CARE PROGRAM TO RECEIVE DIAPERS AS WELL AS HYGIENE KITS. THE ORGANIZAITON RECEIVED CONTRIBUTIONS OF $14,690. 16517 27359 950721 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 6 0 1 0 1 0 0 0 0 0 1 1 0 1 1 0 X 9 8 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 5.00 0.00 X X 0 0 0 DR GARY CARLSON 0.50 0.50 X X 0 0 0 CHERYL TROYER 1.00 0.00 X X 0 0 0 LEWIS BECKWITH 0.50 10.00 X 0 0 0 DR PHILIP J BURCK 0.50 0.00 X 0 0 0 TANIA DENG 0.50 0.50 X 0 0 0 DR RON THIEME 0.50 0.00 X 0 0 0 BISHOP JAMES STUCK 0.50 0.00 X 0 0 0 SVEN SCHUMACHER 40.00 0.00 X X 0 109180 17937 0 109180 17937 0 0 0 0 0 114764 131367 118659 253993 42509 618783 LCFS RENTAL REVENUE 531120 1117219 1117219 1117219 349790 349790 9465568 2816860 8794464 26923 671104 2789937 3461041 3461041 20980 131367 92260 -71280 -71280 MISCELLANEOUS REVENUE 624100 390 390 390 5475943 1117609 0 3739551 29146 29146 42509 42509 15039 14938 101 5800 5800 3199 3199 33687 3982 29705 14697 2364 12333 40466 35910 933 3623 5994 473 5521 24824 18536 6288 3109 653 997 1459 1580 30 750 800 103267 103267 471190 470947 243 90320 84935 5385 SALARY & WAGE ALLOCATIO 293993 66005 83270 144718 BOND RELATED FEES 76553 76553 DUES & SUB. 746 20 154 572 DONOR RELATED EXPENSES 691 83 608 5868 370 2270 3228 1262678 950721 102859 209098 35982 69120 310004 360852 178422 152257 22909400 3999165 19330965 18910235 9798435 11550649 2215000 4685000 31868808 35728113 108867 113913 9135000 8735000 578333 471315 9822200 9320228 X 20708631 24963554 1188876 1294230 149101 150101 22046608 26407885 31868808 35728113 X 4213265 147720 292 X X 0 1 X 0 0 X 3468262 1074772 559073 899359 618783 6620249 3468262 1074772 559073 899359 618783 6620249 612407 6007842 402922 1339728 242904 284671 349790 2620015 2793 10150 2600 250 390 16183 9256447 5341002 0.64900 0.62890 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1337977 85383 40778 19807 1444331 1236419 89448 43645 31535 1337977 1805327 79962 5079 653949 1236419 2248506 273679 950 717808 1805327 2248506 2248506 0.10390 0.89610 0 0 77961 77961 22756499 3992663 18763836 74940 6502 68438 18910235 DUE FROM AFILLIATE - LCFS 4685000 F 4685000 DERIVATIVE LIABILITY 471315 471315 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: DERIVATIVE LIABILITY IS A DERIVATIVE FINANCIAL INSTRUMENT FOR INTEREST RATE SWAP. THE ORGANIZATION MAKES LIMITED USE OF DERIVATIVE FINANCIAL INSTRUMENTS FOR THE PURPOSE OF MANAGING INTEREST RATE RISK. IN PARTICULAR, FORWARD INTEREST RATE SWAPS (WHICH ARE DESIGNATED AS CASH FLOW HEDGES) ARE USED TO MANAGE THE RISK ASSOCIATED WITH INTEREST RATES ON VARIABLE-RATE BORROWINGS AND TO LOWER ITS OVERALL BORROWING COSTS. AT DECEMBER 31, 2012, THE ORGANIZATION HAD OUTSTANDING ONE INTEREST RATE SWAP AGREEMENT EFFECTIVELY CHANGING THE ORGANIZATION'S INTEREST RATE EXPOSURE ON ITS SERIES 2005 BOND DUE NOVEMBER 2027 TO A FIXED 4.33%. THE INTEREST RATE SWAP AGREEMENT MATURES NOVEMBER 2015. THE DERIVATIVE IS NOT DESIGNATED AS A HEDGING INSTRUMENT, AND IS MARKED-TO-MARKET ON THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AT FAIR VALUE. THE RELATED GAIN AND LOSS ARE INCLUDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. THE ASSET DERIVATIVES ARE REPORTED IN THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS OTHER ASSETS AND LIABILITY DERIVATIVES ARE REPORTED AS DERIVATIVE LIABILITIES. 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, 2012 AND 2011, 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 19500 13088 6412 790 4172 1967 1899 GHAH GALA 122172 107604 14568 30866 30000 21585 2 10675 10675 62 701 218 152347 131367 20980 852 4172 33534 30000 23702 92260 -71280 1 LUTHERAN CHILD AND FAMILY SERVICES 10210 N MERIDIAN ST INDIANAPOLIS IN 46290 350868123 501(C)3 29146 MATCHING DONATION 1 0 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: IN 2009, THE FOUNDATION GRANTED MONEY TO LUTHERAN CHILD AND FAMILY SERVICES AS A 25% MATCH ON A GRANT THEY RECEIVED FROM THE OFFICE OF JUVENILE JUSTICE AND DELINQUENCY PREVENTION AND ALSO GRANTED UNRESTRICTED FUNDS TO MEET THE AGREEMENT OF GIFTS RAISED FOR THEIR PROGRAMS. 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 0 1 0 0 0 0 B 0 0 0 0 1 1 NATIONAL CITY BANK 15.000000000000 0 0 0 0 0 A 0 X 4041 DONOR DESIGNATED X 76 7046 DONOR DESIGNATED X PRIZES, SILENT AUCTION, SERVICES 51 28767 FACE VALUE/DONOR DESIGNATED X CHRISTMAS GIFTS 5 2655 DONOR DESIGNATED 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: 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 ASSOCIATE DIRECTOR OF FINANCE. THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVAL PRIOR TO FILING. THE TREASURER SIGNS OFF ON THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED BY THE CONTROLLER AND COMPLIANCE ENFORCED BY 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 REQUEST TO AMANDA HODGE, 1525 RITTER AVE., INDIANAPOLIS, IN 46219 (317) 359-5467 EXTENSION 258 CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: PRESENT VALUE RECOVERY ON BEQUESTS AND PLEDGES 292. OVERSIGHT OF AUDIT FORM 990, PART XII, LINE 2C 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