Civic Intelligence

Lutheran Family Services

EIN 34-0714452 • 501(c)3

Profile

Lutheran family services, an extended arm of the lutheran congregations, exists to serve families and build communities by providing christian-based services to adults and children that enhance the quality of their lives.

4100 Franklin Blvd44113

www.lfsohio.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

71st percentile

$27,447

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

65th percentile

9.9%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$2,351,260

Up $211,540 (+9.9%) from 2012

Liabilities

Down

$1,250

Down $4,899 (-80%) from 2012

Net Assets

Up

$2,350,010

Up $216,439 (+10%) from 2012

Revenue

$222,691

No earlier filing loaded for comparison.

Expenses

Up

$212,396

Up $18,206 (+9.4%) from 2012

Net Income

$10,295

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $2,139,720Liabilities 2012: $6,149Net Assets 2012: $2,133,5712012Assets 2013: $2,351,260Liabilities 2013: $1,250Net Assets 2013: $2,350,0102013

Highlighted filing

2013

Assets$2,351,260
Liabilities$1,250
Net Assets$2,350,010

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Expenses 2012: $194,1902012Revenue 2013: $222,691Expenses 2013: $212,396Net Income 2013: $10,2952013

Highlighted filing

2013

Revenue$222,691
Expenses$212,396
Net Income$10,295

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 26, 2014
Return Version
2013v3.1
Gross Receipts
$225,606
Mission and Program Overview

Mission

Lutheran family services, an extended arm of the lutheran congregations, exists to serve families and build communities by providing christian-based services to adults and children that enhance the quality of their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,600,216$1,599,901▼ $315
Cash and Non-Interest-Bearing Accounts$10,044$237,534▲ $227,490
Land, Buildings, and Equipment, Net$122,851$115,385▼ $7,466
Investments Other Securities$10,079--
Pledges and Grants Receivable$44,617$6,314▼ $38,303
Prepaid Expenses and Deferred Charges$5,074$5,200▲ $126
Total Assets$2,139,720$2,351,260▲ $211,540
Other Assets Total$346,839$386,926▲ $40,087
Liabilities
Accounts Payable and Accrued Expenses$6,149$1,250▼ $4,899
Total Liabilities$6,149$1,250▼ $4,899
Net Assets / Fund Balance
Unrestricted Net Assets$1,786,732$1,963,084▲ $176,352
Permanently Rstr Net Assets$242,534$251,170▲ $8,636
Temporarily Rstr Net Assets$104,305$135,756▲ $31,451
Total Net Assets Fund Balance$2,133,571$2,350,010▲ $216,439
Total Liabilities and Net Assets / Fund Balance$2,139,720$2,351,260▲ $211,540

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$52,135$268,750$320,885
Equipment$8,018$106,516$114,534
Land$55,232-$55,232
Other Assets Org$386,926--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Maria LiversExecutive DiFT$27,447$27,447

Board Members and Trustees

NameTitle
Sandra KubitPresident
Annette LindenDirector
Carol JohlinDirector
Mary MullholandDirector
Mary SloanDirector
Christine StatesTreasurer/se
Linda JungebergVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$147,681
Program Service Revenue
$0
Investment Income
$57,462
Other Revenue
$17,548
All Other Contributions
$136,901
Change in Net Assets
$10,295

Audited Revenue Reconciliation

Revenue per Audited Statements
$222,691
Revenue Not Reported on Form 990
$206,144
Total Revenue per Audited Statements
$428,835
Total Revenue per Form 990
$222,691
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,486
Salaries, Compensation, and Employee Benefits$70,910
Total Fundraising Expense$16,433
Professional Fundraising Fees$5,000
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$37,378$5,215$870$43,463
Fees for Services Management$25,523$3,561$594$29,678
Current Officers, Directors, Trustees, and Key Employees$23,604$3,294$549$27,447
Fees for Services Other$17,635$2,004$401$20,040
Occupancy$18,270$805$161$19,236
Office Expenses$12,396$1,502-$13,898
Fees for Services Accounting-$10,454-$10,454
Insurance$8,587--$8,587
Depreciation Depletion$5,972$747$747$7,466
Fees for Services Professional Fundraising--$5,000$5,000
Travel$3,178$361$72$3,611
Advertising$1,186--$1,186
Other Expenses$13,297$994$8,039$994
Total Functional Expenses$167,026$28,937$16,433$212,396

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$212,396
Total Expenses per Audited Statements$212,396
Total Expenses per Form 990$212,396
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$5,000
Fundraising Direct Expenses$2,915
Fundraising Gross Income$2,915
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

After preparation by an independent cpa, the treasurer reviews, along with other board or staff members as deemed necessary, the form 990 in detail. After approval by the treasurer, the form 990 is made available to all members of the board before it is filed with the irs.

Form 990, Page 6, Part VI, Line 12C

Each year, the board members are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the board, officers, and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

Form 990, Page 6, Part VI, Line 15A

No compensation is paid by the organization.

Form 990, Page 6, Part VI, Line 15B

No compensation is paid by the organization

Form 990, Page 6, Part VI, Line 19

The organization make these documents available to any person requesting them they are made available at the organization's offices, by mail, by fax and email.

Filing and Contact Details

Filer

EIN
34-0714452
Phone
2162812500

Signing Officer

Name
Christine States
Title
President
Phone
2162812500
Signed
2014-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine States
Formed
1903
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
2
Volunteers
11

Preparer

Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

- group therapy community outreach - our licensed counselors deal with a variety of emotional and psychological problems, many of them very serious issues such as abuse, violence, anger management, depression, marital conflict, and family issues. Trauma intervention services - providing victimized children with the guidance and skills they need to cope with the serious emotional problems that result from exposure to violence and other traumatic incidents.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0- GROUP THERAPY COMMUNITY OUTREACH - OUR LICENSED COUNSELORS DEAL WITH A VARIETY OF EMOTIONAL AND PSYCHOLOGICAL PROBLEMS, MANY OF THEM VERY SERIOUS ISSUES SUCH AS ABUSE, VIOLENCE, ANGER MANAGEMENT, DEPRESSION, MARITAL CONFLICT, AND FAMILY ISSUES. TRAUMA INTERVENTION SERVICES - PROVIDING VICTIMIZED CHILDREN WITH THE GUIDANCE AND SKILLS THEY NEED TO COPE WITH THE SERIOUS EMOTIONAL PROBLEMS THAT RESULT FROM EXPOSURE TO VIOLENCE AND OTHER TRAUMATIC INCIDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AFTER PREPARATION BY AN INDEPENDENT CPA, THE TREASURER REVIEWS, ALONG WITH OTHER BOARD OR STAFF MEMBERS AS DEEMED NECESSARY, THE FORM 990 IN DETAIL. AFTER APPROVAL BY THE TREASURER, THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO COMPENSATION IS PAID BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO COMPENSATION IS PAID BY THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKE THESE DOCUMENTS AVAILABLE TO ANY PERSON REQUESTING THEM THEY ARE MADE AVAILABLE AT THE ORGANIZATION'S OFFICES, BY MAIL, BY FAX AND EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/AddressLine104100 FRANKLIN BLVD
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IRS990/USAddress/State0OH
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINE STATES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02162812500
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-26
ReturnHeader/Filer/BusinessName/BusinessNameLine10LUTHERAN FAMILY SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
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ReturnHeader/Filer/PhoneNum02162812500
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341602442
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10H & J CERTIFIED PUBLIC ACCOUNTANTS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine107555 FREDLE DR STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CONCORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode044077
ReturnHeader/PreparerPersonGrp/PhoneNum04409512997
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROLLAND B STANDISH
ReturnHeader/ReturnTs02014-09-02T08:10:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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