2024-11-12T13:27:26-06:00 2023-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2023-01-01 350868123 LUTHERAN CHILD AND FAMILY SERVICES OF IN/KY INC LUTH 3173595467 1525 NORTH RITTER AVENUE INDIANAPOLIS IN 46219 SVEN SCHUMACHER CEO 3173595467 2024-11-12 1 1 TYLER K GREENE CPA P00057872 3176334705 2024-11-12 2023 2024-10-15 13:58:12Z JIM MCKNEIGHT 1525 NORTH RITTER AVENUE INDIANAPOLIS IN 46219 9529001 0 X LUTHERANFAMILY.ORG X 1883 IN SERVICES AND SUPPORT FOR THE BENEFIT OF CHILDREN, FAMILIES, AND INDIVIDUALS INVOLVING RESIDENTIAL AND HOME-BASED TREATMENT AND COUNSELING. 13 11 53 41 0 0 1475507 1630543 4712910 7836553 72836 61905 0 0 6261253 9529001 141203 141178 0 0 1035949 1328693 0 0 0 7948404 8316819 9125556 9786690 -2864303 -257689 62040099 71799595 10182505 13122651 51857594 58676944 X ENGAGING AND EMPOWERING FAMILIES AND COMMUNITY WITH LOVE, COMPASSION, FAITH, AND SUPPORT. 0 0 8755864 141178 7492686 LUTHERWOOD RESIDENTIAL TREATMENT CENTER PROVIDES COMPREHENSIVE AND EVIDENCED-BASED THERAPY AND DIAGNOSTIC SERVICES FOR YOUTH AGES 7-21. THE RESIDENTIAL PROGRAM PROVIDES FOOD, SHELTER, EDUCATION, BASIC MEDICAL CARE, COUNSELING/THERAPY, MEDICATION MANAGEMENT, AND LIFE SKILLS DEVELOPMENT FOR YOUTH AND THEIR FAMILIES. THIS IS ACCOMPLISHED IN BOTH A RESIDENTIAL AND GROUP-HOME SETTING. APPROXIMATELY 91 YOUTH WERE SERVED IN THIS AREA.THE LUTHERWOOD EMERGENCY SHELTER CARE PROGRAM (ESC) PROVIDES SAFE, STRUCTURED, AND CARING HOUSING AND REHABILITATION FOR YOUTH NEEDING EMERGENCY SHELTER SERVICES. THE ESC PROGRAM PROVIDES FOOD, CLOTHING, SHELTER, LIMITED EDUCATION, TRANSPORTATION, BASIC MEDICAL CARE, CASE MANAGEMENT, AND LIMITED LIFE SKILLS DEVELOPMENT SERVICES FOR YOUTH AGES 12-21. APPROXIMATELY 72 YOUTH WERE SERVED IN THIS AREA.LUTHERAN CHILD AND FAMILY SERVICES PROVIDES COMPREHENSIVE AND EVIDENCE-BASED SERVICES FOR YOUTH AND FAMILIES IN A COMMUNITY-BASED SETTING BY OFFERING INTENSIVE HOMEBASED SERVICES. THE SERVICES CONSIST OF COUNSELING/THERAPY, CASE MANAGEMENT, MEDICATION MANAGEMENT, LIFE SKILLS DEVELOPMENT, FAMILY PRESERVATION, AND "2-GENERATION" PROGRAMMING FOR FAMILIES THROUGH THE INSPIRE PROGRAM. APPROXIMATELY 275 PEOPLES (124 FAMILIES) WERE SERVED IN THIS AREA. 99523 0 99523 SPIRITUAL GROWTH LUTHERAN CHILD AND FAMILY SERVICES FACILITATES PERSONAL GROWTH, RENEWED RELATIONSHIPS, AND THE DEVELOPMENT OF SPIRIT-FILLED LIVES FOR ALL RESIDENTS OF LCFS PROGRAMS (LUTHERWOOD SECURE, TRINITY HOUSE, EMERGENCY SHELTER CARE). APPROXIMATELY 163 YOUTH SERVED IN THIS AREA. 145754 244344 PANDO SERVICES PROGRAM WHICH PROVIDES VOLUNTARY SUPPORTIVE SERVICES TO YOUNG ADULTS LIVING AT PANDO ASPEN GROVE OF COMMUNITY HEIGHTS WHO HAVE EXPERIENCED HOMELESSNESS VIA AN ON-SITE FOOD PANTRY, EDUCATIONAL AND EMPLOYMENT RESOURCES, ACCESS TO HEALTHCARE AND LEGAL AID IN AN EFFORT TO BUILD EACH RESIDENT'S SOCIAL CAPITAL. APPROXIMATELY 49 YOUTH AND FAMILIES WERE SERVED IN THIS AREA. 9001141 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 1 0 0 1 27 0 1 53 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TONI NIEMANN 3173595467 1525 NORTH RITTER AVENUE INDIANAPOLIS IN 46219 THOMAS GRAU PRESIDENT 10.00 5.00 X X 0 0 0 AARON MILLER VICE PRESIDENT - PARTIAL TERM 3.00 X X 0 0 0 ASHLEY VALENTINE DERRER VICE PRESIDENT 3.00 X X 0 0 0 JIM MCKNEIGHT TREASURER 3.00 X X 0 0 0 ANNE DIEFENTHALER SECRETARY 3.00 X X 0 0 0 TRISTAN FRETWELL BOARD MEMBER 3.00 X 0 0 0 GEORGE HURD BOARD MEMBER 3.00 X 0 0 0 VICTOR MINETOLA BOARD MEMBER 3.00 X 0 0 0 SARAH RAINES BOARD MEMBER 3.00 X 0 0 0 ZONDA STEAD BOARD MEMBER 3.00 X 0 0 0 JOSEPH ZIELINSKI BOARD MEMBER - PARTIAL TERM 3.00 X 0 0 0 ALEX HUNT BOARD MEMBER 3.00 X 0 0 0 PASTOR JOHN TAPE BOARD MEMBER 3.00 X 0 0 0 TAQUASHA MANNS BOARD MEMBER 3.00 X 0 0 0 SHAMIKA ANDERSON BOARD MEMBER - PARTIAL TERM 3.00 X 0 0 0 ONNA KOENEMAN BOARD MEMBER 3.00 X 0 0 0 SVEN SCHUMACHER EXECUTIVE DIRECTOR 25.00 15.00 X 167525 0 30747 AMANDA HODGE CFO & DIRECTOR OF OPERATIO 25.00 15.00 X 141205 0 28572 308730 0 59319 2 0 1 0 MAXIM STAFFING SOLUTIONS 12558 COLLECTIONS CENTER DR CHICAGO IL 60693 HEALTHCARE STAFFING SERVICES 112205 1 604297 586806 215204 224236 26268 1630543 PROGRAM SERVICE FEES 623990 7836553 7836553 7836553 61905 61905 9529001 7836553 0 61905 X 131325 131325 9853 9853 955384 735118 220266 49496 38085 11411 210951 162316 48635 112862 86841 26021 10883 9401 1482 47634 37450 10184 13965 13965 5453945 5443247 10698 10373 10373 71841 70501 1340 2022463 1947440 75023 12868 11258 1610 21605 20611 994 226 155 71 320144 320144 107798 107798 132989 117596 15393 DUES & SUBSCRIPTIONS 60669 45951 14718 PAYROLL PROCESSING EXPE 8864 3211 5653 20552 12611 7941 9786690 9001141 785549 0 2270 2270 1663725 3552174 788168 1546289 83404 83708 75323 33856 5883 41467 1276454 1457956 58220195 65115731 62040099 71799595 6552505 8642651 3630000 4480000 10182505 13122651 X 38721376 44072754 13136218 14604190 51857594 58676944 62040099 71799595 X -257689 181503 6895536 X X 0 1 X 1 0 X 877456 1610922 1592070 1475507 1630543 7186498 7575009 7195122 5935632 4712910 7836553 33255226 8452465 8806044 7527702 6188417 9467096 40441724 39562 11224 21681 17173 89640 0 39562 11224 21681 17173 89640 40352084 54378 52631 70229 72836 61905 311979 54378 52631 70229 72836 61905 311979 130965 33243 14 164222 8637808 8891918 7597945 6261253 9529001 40917925 0.98620 0.98520 0.00760 0.00780 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 130,965. 2020 AMOUNT: $ 33,243. 2021 AMOUNT: $ 14. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 483 483 0 PART II-B, LINE 1: LCFS IS A MEMBER OF INDIANA ASSOCIATION OF RESOURCES AND CHILD ADVOCACY (IARCA) AND THREE PERCENT (3%) OF THE MEMBERSHIP DUES ($16,086) IS ATTRIBUTED TO LOBBYING EXPENSES OR $482.58 (3% X $16,086) IN 2023. 1206210 145767 8749 1360726 1532308 -286311 -39787 1206210 1398271 2156 146511 -14630 1532308 1286219 46018 132764 66730 1398271 1187289 76371 180610 158051 1286219 0.00000 0.98560 0.01440 0 0 75323 33856 41467 41467 INTEREST IN FOUNDATION FOR LCFS 65115731 65115731 DUE TO AFFILIATE - FOUNDATION FOR LCFS 3580000 REFUNDABLE ADVANCE 900000 4480000 X PART V, LINE 4: THE ORGANIZATION HAS PERMANENTLY RESTRICTED NET ASSETS WITH A BENEFICIAL INTEREST IN A PERPETUAL TRUST. A PERCENTAGE OF THE ASSET BALANCE OF THE TRUST IS PAID TO LCFS AS A DISTRIBUTION ON AN ANNUAL BASIS. THERE ARE NO RESTRICTIONS ON THE DISTRIBUTED FUNDS. LCFS MAINTAINS SCHOLARSHIP ENDOWMENT FUNDS THAT ARE TEMPORARILY RESTRICTED. 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, 2023 AND 2022, 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. 0 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES 1525 N RITTER AVE INDIANAPOLIS IN 46219 351784910 501(C)(3) 131325 0 GENERAL CONTRIBUTION 1 0 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES 1 0 9853 MATERIAL ASSISTANCE X 0 0 0 0 0 0 0 0 0 SVEN SCHUMACHER EXECUTIVE DIRECTOR 155000 0 12525 0 0 0 10051 0 20696 0 198272 0 0 0 AMANDA HODGE CFO & DIRECTOR OF OPERATIO 116863 0 100 0 24242 0 8472 0 20100 0 169777 0 0 0 SEE PART V SEE PART V 8830985 SEE PART V 1 SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: COMMUNITY HEALTH NETWORK, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: TWO OF THE ORGANIZATION'S BOARD MEMBERS ARE OFFICERS OF COMMUNITY HEALTH NETWORK, INC.(C) TRANSACTION: $8,830,985(D) DESCRIPTIONS OF TRANSACTION: A MANAGEMENT AGREEMENT EXISTS BETWEEN LUTHERAN AND COMMUNITY HEALTH NETWORK, INC. TO MANAGE THE OPERATIONS OF RESIDENTIAL AND COMMUNITY BASED PROGRAMS. ALL REVENUES AND EXPENSES SPLIT EQUALLY BETWEEN THE TWO ENTITIES. X 474 FMV X 17969 FMV X 9 6745 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 IN 2013, LCFS ENTERED INTO A MANAGED SERVICES AGREEMENT WITH COMMUNITY HEALTH NETWORK (CHNW) TO OPERATE LCFS' RESIDENTIAL AND COMMUNITY BASED PROGRAMMING. THROUGH THIS AGREEMENT, ALL REVENUE AND EXPENSES ARE SPLIT EQUALLY BETWEEN THE TWO ENTITIES. CHNW PLANS AND EXECUTES THE FINANCIAL BUDGET AND OPERATIONS OF THESE PROGRAMS. 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. THE FINANCE COMMITTEE RECEIVES A COPY OF THE FORM 990 INCLUDING REQUESTED SCHEDULES, AS ULTIMATELY FILED WITH THE IRS, FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED BY THE CFO/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 FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS. DISCLOSURES ARE FILED IN THE FOUNDATION ADMINISTRATIVE FILES. BOARD OF DIRECTOR MEMBERS (BOARD MEMBERS) ARE REQUIRED TO NOTIFY THE BOARD PRESIDENT WHEN CONFLICT OF INTERESTS MAY ARISE. NEW BOARD MEMBERS ARE REQUIRED TO COMPLETE A QUESTIONNAIRE DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST UPON APPOINTMENT TO THE BOARD. UPON HIRING EMPLOYEES ARE REQUIRED TO DISCLOSE TO THEIR SUPERVISOR ANY POTENTIAL CONFLICTS THAT MAY ARISE. THAT SUPERVISOR THEN REVIEWS THOSE POTENTIAL CONFLICTS WITH HUMAN RESOURCES AND EXECUTIVE MANAGEMENT, WHO THEN DECIDES WHETHER DISCLOSURE TO THE BOARD IS WARRANTED. BOARD MEMBERS ARE ASKED TO REFRAIN FROM VOTING ON MATTERS THAT DEAL WITH ANY POTENTIAL CONFLICT OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 EMPLOYEE BENEFITS AND COMPENSATION ARE REVIEWED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS THROUGH THE BUDGETING PROCESS. COMPENSATION FOR THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE PRESIDENT OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE AGENCY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST TO CFO/DIRECTOR OF OPERATIONS, AT 1525 NORTH RITTER AVENUE, INDIANAPOLIS, IN 46219. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES AND CONTRACT SERV: PROGRAM SERVICE EXPENSES 376,390. MANAGEMENT AND GENERAL EXPENSES 10,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 387,088. MSA EXPENSES: PROGRAM SERVICE EXPENSES 5,066,857. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,066,857. FORM 990, PART XI, LINE 9: CHANGE IN INTEREST IN FOUNDATION FOR LCFS - CURRENT YEAR 6,895,536. 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. FOUNDATION OF LUTHERAN CHILD AND FAMILY SERVICES 1525 NORTH RITTER AVENUE INDIANAPOLIS IN 46912 351784910 FUNDRAISING FOR LCFS IN 501(C)(3) LINE 7 N/A 0 0 1 1 0 1 0 0 0 0 0 1 0 1 0 1 1 1 0 0 FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES B 25630 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES C 286010 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES E 3580000 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES K 1680388 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES M 197968 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES O 524707 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES Q 59222 YEAR END BOOK VALUE FOUNDATION FOR LUTHERAN CHILD AND FAMILY SERVICES P 110901 YEAR END BOOK VALUE