2011-11-09T12:23:43-06:00 2010-12-31 BLUE & CO LLC ONE AMERICAN SQUARE 2200 INDIANAPOLIS IN 46282 990 2010-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF IN/KY INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 CHERYL TROYER 3173595467 2011-11-07 1 KEISHA CORSO CPA 3176334705 2010 2016-03-07 17:11:31Z CHERYL TROYER 1525 N RITTER AVE INDIANAPOLIS IN 46219 7546772 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. 9 8 0 40 0 0 1074772 559073 1050384 1151874 1334231 758997 30537 -29 3489924 2469915 110529 70371 0 0 0 0 0 0 222509 1237263 1399741 1347792 1470112 2142132 999803 30330098 31484899 10446552 10181792 19883546 21303107 X TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF INDIANA, INC. A RELATED SECTION 501(C)(3) ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE. 1 0 900542 55881 1151874 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.THE ORGANIZATION RECEIVED NONCASH IN-KIND CONTRIBUTIONS FOR DEVELOPMENT THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $3,540 FOR FOOD AND CLOTHING. 87033 14490 0 IN MARCH 2010, THE FOUNDATION TOOK OVER THE MANAGEMENT OF THE SHARING PLACE FOOD PANTRY & CHILDREN'S CLOTHING BANK. THE SHARING PLACE IS A MATERIAL ASSISTANCE PROGRAM PROVIDING FREE FOOD TO FAMILIES IN NEED WHO ARE CONSIDERED BELOW THE POVERTY LINE, AS WELL AS, PROVIDING TEMPORARY ASSISTANCE TO THOSE INDIVIDUALS AND FAMILIES WHO HAVE EXPERIENCED A CRISIS. CLIENTS ARE ELIGIBLE TO RECEIVE FREE FOOD ONCE A MONTH.THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $102,033 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS THAT WERE RECORDED AT THE ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $14,490 FOR FOOD AND CLOTHING. 987575 1 1 0 0 0 0 0 0 1 1 1 1 0 1 0 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 4 0 1 0 0 0 0 0 0 1 1 0 1 1 0 X 9 8 0 0 1 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 RICHARD KASSING 1.00 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 108777 19225 0 108777 19225 0 0 0 0 0 107198 16058 79261 356556 18027 559073 LCFS RENTAL REVENUE 531120 1151874 1151874 1151874 242904 242904 5571267 9827 5065001 506266 9827 516093 516093 9227 16058 11856 -2629 -2629 MISCELLANEOUS REVENUE 624100 2600 2600 2600 2469915 1151874 0 758968 52719 52719 17652 17652 7467 3930 2649 888 9000 9000 7971 7971 34350 1812 64 32474 5105 5105 50604 34780 1289 14535 6330 356 5974 35840 28589 579 6672 4747 543 1454 2750 2094 882 1212 254714 254714 471955 470155 1800 65478 637 64841 SALARY & WAGE ALLOCATIO 356368 37649 169429 149290 BOND RELATED FEES 82793 82793 DUES & SUB. 827 19 25 783 4098 1227 1845 1026 1470112 987575 260028 222509 715667 1832605 899001 294383 185495 177416 22441673 2650374 20268264 19791299 8261671 8339196 1050000 30330098 31484899 542281 114851 9885000 9525000 19271 541941 10446552 10181792 X 18078219 20066688 1663726 1090318 141601 146101 19883546 21303107 30330098 31484899 X 999803 419758 X X 0 1 1 X 0 X 4268927 630839 3468262 1074772 559073 10001873 4268927 630839 3468262 1074772 559073 10001873 454977 9546896 513283 675929 402922 1339728 242904 3174766 2793 10150 2600 15543 13192182 0.72370 0.76550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1805327 79962 5079 653949 1236419 2248506 273679 950 717808 1805327 0 2248506 2248506 0.11820 0.88180 0 0 104884 104884 22331411 2646071 19685340 5378 4303 1075 19791299 DUE FROM AFILLIATE - LCFS 1050000 F 1050000 DERIVATIVE LIABILITY 541941 541941 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 ORGANIZATIONS 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. GOLF OUTING 24785 16058 8727 2307 435 2276 4450 2388 1 500 500 25285 16058 9227 2307 435 2276 4450 2388 11856 -2629 1 LUTHERAN CHILD AND FAMILY SERVICES 10210 N MERIDIAN ST INDIANAPOLIS IN 46290 350868123 501(C)3 52719 MATCHING DONATION 1 0 IN-KIND CONTRIBUTIONS ARE RECEIVED FROM VARIOUS DONORS. THE ORGANIZATION'S POLICY IS TO RECORD THE AMOUNT AT ESTIMATED FAIR MARKET VALUE AS AN EXPENSE AND SIMILARLY INCREASE DONATIONS. THE IN-KIND CONTRIBUTIONS WERE USED FOR THE FOLLOWING PROGRAMS: DEVELOPMENT, BUILDING/GROUNDS, AND SHARING PLACE. 3 17652 FAIR MARKET VALUE CLOTHING AND FOOD. 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 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 NATIONAL CITY BANK 0 0 0 0 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 IN MARCH 2010, THE FOUNDATION TOOK OVER MANAGEMENT OF THE SHARING PLACE FOOD PANTRY AND CHILDREN'S CLOTHING BANK, WHICH PROVIDES MATERIAL ASSISTANCE SUCH AS FREE FOOD TO FAMILIES IN NEED BELOW THE POVERTY LINE. SHARING PLACE ALSO PROVIDES TEMPORARY ASSISTANCE TO INDIVIDUALS AND FAMILIES WHO HAVE EXPERIENCED A CRISIS. FORM 990, PART VI, SECTION A, LINE 4 SINCE THE PRIOR YEAR 990 FILING, THE ORGANIZATION AMENDED ITS ARTICLES OF INCORPORATION AND BY-LAWS. THE ARTICLES OF INCORPORATION AND BY-LAWS WERE LAST FILED WITH THE INDIANA SECRETARY OF STATE IN 1989, AND THEREFORE, REQUIRED A MODERATE AMOUNT OF UPDATING. THE CHANGES MADE ARE AS FOLLOWS: -DESCRIPTION OF PROHIBITED ACTIVITIES OF ORGANIZATION -RESTRICTIONS UPON ACCEPTANCE OF GIFTS -PRIVATE FOUNDATION RESTRICTIONS -POWERS GRANTED TO THE FOUNDATION -DEFINITION OF MEMBERS OF THE FOUNDATION -ARTICULATION OF NUMBER, ELECTION, MEETINGS, LIABILITY AND CONDUCT OF FOUNDATION OFFICERS AND MEMBERS OF BOARD OF DIRECTORS -FINANCIAL MANAGEMENT GUIDELINES FOR FOUNDATION DIRECTORS -CONFLICT OF INTEREST POLICY -INDEMNIFICATION GUIDELINES -POLICIES ON CONTRACTS, CHECKS, LOANS, DEPOSITS AND GIFTS. 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 ACCOUNTING DEPARTMENT. THE GOVERNING BODY RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVE PRIOR TO FILING. 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 GAINS ON INVESTMENTS: 395,971. PRESENT VALUE RECOVERY ON BEQUESTS AND PLEDGES 23,787. TOTAL TO FORM 990, PART XI, LINE 5: 419,758. 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 THE 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 52719 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY D 1050000 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY I 1034198 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY K 161848 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY O 6506 BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES INKY P 444941 BOOK VALUE