2025-11-17T07:05:32-06:00 2024-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2024-01-01 351784910 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC FOUN 3173595467 1525 N RITTER AVE INDIANAPOLIS IN 46219 ROBERT KASSING BOARD PRESIDENT 3173595467 2025-11-14 1 1 TYLER K GREENE CPA P00057872 3176334705 2025-11-14 2024 2025-03-06 01:10:19Z ROBERT KASSING 1525 N RITTER AVE INDIANAPOLIS IN 46219 6138315 0 X WWW.LUTHERANFAMILY.ORG 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 TO MANAGE AND MAINTAIN THE SHARING PLACE FOOD PANTRY & CHILDREN'S CLOTHING BANK. IN 2020, THE FOUNDATION FOR LUTHERAN CHILD & FAMILY SERVICES SOUGHT OUT OPPORTUNITIES TO ASSIST LCFS IN EXPANDING PROGRAMMING FOR YOUTH & YOUNG ADULTS. THE FOUNDATION ENGAGED IN FUNDRAISING & CONSTRUCTION TO IMPLEMENT THE PANDO ASPEN GROVE OF COMMUNITY HEIGHTS PERMANENT SUPPORTIVE HOUSING PROGRAM THAT OPENED IN JULY 2021. 8 7 0 341 0 0 2704890 2691979 1680388 1748158 1450055 1698178 -9468 -4203 5825865 6134112 1883100 2472193 0 0 0 0 0 0 430255 1533701 1655602 3416801 4127795 2409064 2006317 68276496 74327521 3160765 3696910 65115731 70630611 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 1206787 736786 1748158 OUR PRIMARY PURPOSE IS TO SUPPORT LCFS. THE FOUNDATION HAS RAISED FUNDS FOR THE FOLLOWING LCFS PROGRAMS: LUTHERWOOD, EMERGENCY SHELTER CARE (INCLUDING STOPGAP) RESIDENTIAL PROGRAMS, AND TRINITY HOUSE RESIDENTIAL PROGRAMS, COMMUNITY BASED SERVICES, INSPIRE, PANDO AND SPIRITUAL GROWTH. RESIDENTIAL AND GROUP HOME SERVICES INCLUDE PROVIDING FOOD, SHELTER, EDUCATION, BASIC MEDICAL CARE, AND COUNSELING/THERAPY TO YOUTH LIVING AT LUTHERWOOD, TRINITY HOUSE, AND LCFS' EMERGENCY SHELTER CARE PROGRAMS. ADDITIONALLY, LCFS PROVIDES MENTORING AND INDEPENDENT LIVING SKILLS TRAINING TO CLIENTS ENROLLED IN RESIDENTIAL PROGRAMMING. THESE RESIDENTIAL PROGRAMS SERVED 221 YOUTH IN 2024. - CONTINUED ON SCHEDULE O -COMMUNITY BASED PROGRAMS (INCLUDING HOME BASED THERAPY AND INSPIRE) PROVIDE ADDITIONAL SUPPORT IN THE COMMUNITY FOR CHILDREN AND FAMILIES TO PROMOTE STRENGTHENING FAMILIES BY PROVIDING THERAPY, LIFE SKILLS, AND 2GEN SERVICES IN THEIR HOME/COMMUNITY SETTING. APPROXIMATELY 583 PEOPLE WERE SERVED THROUGH THESE SERVICES IN 2024. 1971672 1715018 0 THE SHARING PLACE IS 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 TWICE A MONTH. THE SHARING PLACE SERVED 16,653 FAMILIES, TOTALING 75,460 INDIVIDUALS, IN 2024. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $1,811,188, WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS OF $1,714,698. 25163 20389 0 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 2024, 175 FAMILIES BENEFITTED FROM THE CHRISTMAS STORE, TOTALING 824 INDIVIDUALS. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $33,784 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS WITH DONOR DESIGNATED VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $4,483. MANY IN-KIND DONATIONS WERE NOT ASSIGNED A VALUE BY THE DONOR AND WERE THEREFORE ENTERED AS $0. 141 0 0 141 3203763 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 2 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TONI NIEMANN 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 JEREMY KOPECK TREASURER 1.00 0.00 X X 0 0 0 MARTHA K SCHMIDT BOARD MEMBER 0.50 0.00 X 0 0 0 DR RON THIEME BOARD MEMBER 0.50 0.00 X 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 15.00 25.00 X X 0 157280 30258 TOM GRAU AGENCY BOARD PRESIDENT 5.00 10.00 X 0 0 0 LIBBY MANNING BOARD MEMBER 0.50 0.00 X 0 0 0 ROGER BURRUS BOARD MEMBER 0.50 0.00 X 0 0 0 0 157280 30258 0 0 1 0 0 285623 20878 191911 2193567 1717133 2691979 LEASE/RENTAL 531120 1748158 1748158 1748158 1663115 1663115 35063 0 35063 35063 35063 0 20878 4203 -4203 -4203 6134112 1748158 0 1693975 696947 696947 1775246 1775246 5927 5927 20668 20668 1465 1465 50451 1557 48499 395 13066 13066 25609 790 24619 200 7409 229 7122 58 59024 5692 41718 11614 11725 5155 115 6455 3927 3927 78452 78452 720768 619803 62751 38214 27444 3925 23519 PROFESSIONAL SERVICES - 574373 78356 135967 360050 DUES & SUB. 10161 1002 165 8994 DONOR RELATED EXPENSES 621 621 44512 1374 42790 348 4127795 3203763 493777 430255 341129 2962994 186589 105604 3033 5651 31411387 11533353 18435483 19878034 44540318 46362366 3580000 3530000 1189944 1482872 68276496 74327521 222179 334004 2218586 1536178 720000 1826728 3160765 3696910 X 51872267 55997830 13243464 14632781 65115731 70630611 68276496 74327521 X 2006317 3504019 4544 X X 0 1 X 1 0 X 1756180 2032678 1499338 2680054 2671101 10639351 1756180 2032678 1499338 2680054 2671101 10639351 773064 9866287 825733 911040 1228646 1484390 1663115 6112924 16752275 8162603 0.58900 0.58430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13293464 25100 1697836 -333619 14682781 11930008 15000 1470333 -171877 13293464 13150340 720985 -1663775 -277542 11930008 11550820 379717 1405278 -185475 13150340 10491515 143339 966080 -50114 11550820 0.00000 0.49748 0.50252 0 0 692961 692961 27921350 10920552 17000798 837738 612801 224937 1959338 1959338 19878034 REFUNDABLE ADVANCE 720000 DUE TO AFFILIATES 1106728 1826728 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: 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, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING COMBINED 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. GOLF OUTING 18425 18425 150 2637 742 469 VOLUNTEER APPRECIATION 2453 2453 205 1 20878 20878 150 2842 742 469 4203 -4203 1 LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 501(C)(3) 361074 298282 PRIME RATE ON LOC INTEREST ON LINE OF CREDIT GENERAL CONTRIBUTION 1 0 NON-CASH ASSISTANCE 76544 1774782 PURCHASED & DONATED ITEMS ASSISTANCE FOR FOOD, HYGIENE KITS, CHRISTMAS GIFTS, SCHOOL UNIFORMS, AND DIAPERS. PART I, LINE 2: GRANT FUNDS (CASH) ARE PROVIDED ONLY TO LUTHERAN CHILD AND FAMILY SERVICES WHICH IS A RELATED PARTY ENTITY. THIS ORGANIZATION IS A 501(C)(3) ENTITY THAT IS SUBJECT TO AN INDEPENDENT ANNUAL AUDIT. REPORTS ARE PROVIDED TO THE FOUNDATION BOARD ON A QUARTERLY BASIS. 0 0 0 0 0 0 0 0 0 SVEN SCHUMACHER CEO & SECRETARY 0 144005 0 13275 0 0 0 13619 0 16639 0 187538 0 0 PART I, LINE 3 COMPENSATION IS PAID BY A RELATED ORGANIZATION. BOTH THE FOUNDATION AND AGENCY BOARD PRESIDENTS DETERMINE AND APPROVE THE CEO'S COMPENSATION. A INDIANA FINANCE AUTHORITY 351602316 2017-03-01 6915000 SEE PART VI 0 0 0 A 6915000 76406 6838594 2017 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 1 1 1 1 PNC 10.000000000000 0 0 0 0 1 A 1 SCHEDULE K, PART I, LINE A, COLUMN (F), DESCRIPTION OF PURPOSE: REFINANCE 2005 AND 2006 IFA BONDS FOR EDUCATIONAL FACILITIES X 4483 DONOR STATED VALUE X 350 1712400 DONOR STATED VALUE X ELECTRONICS 2 250 DONOR STATED VALUE 0 1 0 SCHEDULE M, PART I, COLUMN (B): PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B 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 OPERATIONS 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 THEMSELVES 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 TONI NIEMANN 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 4,544. FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS. THE BOARD OVERSIGHT PROCESS INCLUDES SIGNING OF AUDIT ENGAGEMENT LETTER AND COMMUNICATION WITH THE AUDITING FIRM AND CFO/CONTROLLER. ANNUALLY THE AUDITING FIRM ISSUES A GOVERNANCE LETTER AND THE AUDITED FINANCIALS ARE PRESENTED TO THE BOARD OF DIRECTORS. THE BOARD REVIEWS AND VOTES TO ACCEPT THE AUDIT DRAFT EACH YEAR. A BOARD AUDIT COMMITTEE IS IN PLACE FOR THE AUDITOR SELECTION PROCESS. NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. PANDO HOUSING FIRST LLC 1525 N RITTER AVE INDIANAPOLIS IN 46219 852197839 PROVIDE PERMANENT SUPPORTIVE HOUSING IN 11299 133340 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC LUTHERAN CHILD & FAMILY SERVICES INKY 1525 N RITTER AVE INDIANAPOLIS IN 46219 350868123 RESIDENTIAL TREATMENT FOR CHILDREN IN 501(C)(3) LINE 10 N/A 0 PANDO ASPEN GROVE OF COMMUNITY HEIGHTS GP LLC 1525 N RITTER AVE INDIANAPOLIS IN 46219 844042186 PROVIDE PERMANENT SUPPORTIVE HOUSING IN FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES OF INDIANA INC C -41 281221 1.00000 0 0 1 1 1 0 0 0 0 0 1 0 1 0 1 1 1 1 0 0 LUTHERAN CHILD & FAMILY SERVICES OF INKY INC B 316247 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC D 3530000 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC J 1748158 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC L 230640 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC O 586873 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC P 130216 YEAR END BOOK VALUE LUTHERAN CHILD & FAMILY SERVICES OF INKY INC Q 185477 YEAR END BOOK VALUE