2012-11-06T10:57:13-06:00 2011-12-31 351178661 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2011-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER 3173595467 2012-11-06 1 AMBER KOCHER CPA P01286298 3176334705 2011 2016-02-24 21:20:13Z CHERYL TROYER 1525 N RITTER AVE INDIANAPOLIS IN 46219 5974402 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 40 0 0 559073 913154 1151874 1155712 758997 529594 -29 -2067 2469915 2596393 70371 31911 0 0 0 0 0 0 251341 1399741 1402322 1470112 1434233 999803 1162160 31484899 31868808 10181792 9822200 21303107 22046608 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 890055 9886 1155962 OUR MAIN PURPOSE IS TO SUPPORT LCFS. THE FOUNDATION 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. 58580 IN 2011, 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 6,228 FAMILIES, TOTALING 16,031 INDIVIDUALS, IN 2011.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $97,715 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $13,302 FOR FOOD. 19055 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 2011, 494 INDIVIDUALS BENEFITTED FROM THE CHRISTMAS STORE.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $20,052 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $2,920. 13215 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 2011.FUNDS WERE RAISED FOR THE DIAPER BANK (T.E.D.D) IN 2011, THIS PROGRAM WILL BEGIN IN 2012, WHERE REFERRED FAMILIES THROUGH DCS ARE ELIGIBLE THROUGH THEIR RELATIVE CARE PROGRAM.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $21,502 13215 980905 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 0 0 0 0 0 1 0 0 0 0 1 7 0 1 0 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 X X 0 0 0 DR GARY CARLSON 1.00 X X 0 0 0 CHERYL TROYER 1.00 X X 0 0 0 LEWIS LUNDBERG 1.00 X X 0 0 0 DR PHILIP J BURCK 0.50 X 0 0 0 TANIA DENG 0.50 X 0 0 0 RICHARD OTTO 0.50 X 0 0 0 BISHOP JAMES STUCK 0.50 X 0 0 0 SVEN SCHUMACHER 40.00 X X 0 105225 21925 0 105225 21925 0 0 0 0 0 111359 12393 94050 695352 22080 913154 LCFS RENTAL REVENUE 531120 1155712 1155712 1155712 284671 284671 3612213 3367290 244923 244923 244923 8402 12393 10719 -2317 -2317 MISCELLANEOUS REVENUE 624100 250 250 250 2596393 1155962 0 527277 9886 9886 22025 22025 8304 7220 1084 6625 6625 6070 6070 31404 750 30654 15372 1230 14142 56371 42702 995 12674 5745 433 5312 44232 19542 1065 23625 3700 889 679 2132 1998 1998 256969 256969 471522 469722 1800 67583 67583 SALARY & WAGE ALLOCATIO 337268 66521 114612 156135 BOND RELATED FEES 80082 80082 DUES & SUB. 1030 175 855 DONOR RELATED EXPENSES 910 910 7137 601 2524 4012 1434233 980905 201987 251341 1832605 35982 294383 310004 177416 178422 22441673 3110708 19791299 19330965 8339196 9798435 1050000 2215000 31484899 31868808 114851 108867 9525000 9135000 541941 578333 10181792 9822200 X 20066688 20708631 1090318 1188876 146101 149101 21303107 22046608 31484899 31868808 X 1162160 -418659 X X 0 1 0 X 0 X 630839 3468262 1074772 559073 899359 6632305 630839 3468262 1074772 559073 899359 6632305 598895 6033410 675929 402922 1339728 242904 284671 2946154 2793 10150 2600 250 15793 9594252 4962439 0.62890 0.72370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1236419 89448 43645 31535 1337977 1805327 79962 5079 653949 1236419 2248506 273679 950 717808 1805327 2248506 2248506 0.00000 0.11140 0.88860 0 0 104884 104884 22331411 3105330 19226081 5378 5378 0 19330965 DUE FROM AFILLIATE - LCFS 2215000 F 2215000 DERIVATIVE LIABILITY 578333 578333 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: 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, 2010, 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, 2011 AND 2010, 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 20795 12393 8402 1634 5038 1907 2140 20795 12393 8402 1634 5038 1907 2140 10719 -2317 1 LUTHERAN CHILD AND FAMILY SERVICES 10210 N MERIDIAN ST INDIANAPOLIS IN 46290 350868123 501(C)3 9886 MATCHING DONATION OF $5,767 ANDDEACONESS SALARY & BENEFITS OF $4,119 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 OJJDP AND ALSO GRANTED UNRESTRICTED FUNDS TO MEET THE AGREEMENT OF GIFTS RAISED FOR THEIR PROGRAMS. INDIANA FINANCE AUTHORITY 351602316 455057GH6 2006-11-21 5000000 EDUCATIONAL FACILITIES 0 0 0 INDIANA FINANCE AUTHORITY 351602316 455057BW8 2005-11-22 5500000 EDUCATIONAL FACILITIES 0 0 0 5000000 100000 39502 4860498 2009 0 0 1 1 5500000 110000 35101 5354899 2005 0 0 1 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 0 0 0 0.00000 0.00000 0.00000 1 0 1 0 0 0 0 0 1 1 NATIONAL CITY BANK 15.000000000000 0 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THE MAJORITY, BUT NOT ALL, OF THE MEETINGS HELD BY COMMITTEES ACTING ON BEHALF OF THE GOVERNING BODY HAVE RECORDED MINUTES. 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 CHURCH 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 5: NET UNREALIZED LOSSES ON INVESTMENTS: -426,470. PRESENT VALUE RECOVERY ON BEQUESTS AND PLEDGES 7,811. TOTAL TO FORM 990, PART XI, LINE 5: -418,659. 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 SCHED. A, PART I, 9 N/A 0 0 1 0 1 0 0 0 0 1 0 1 0 1 0 1 1 0 0 LUTHERAN CHILD & FAMILY SERVICES INKY B 9886 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY D 2215000 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY I 1034198 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY K 176084 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY O 392783 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY P 11323 BOOK VALUE