Civic Intelligence

Lost Sparrows Inc.

990 • Fiscal year 2022 • EIN 82-2751938

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 16, 2023

PO Box 751Winona Lake, IN 46590

(574) 213-2413

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

52nd percentile

6.2%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$61,154

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

75th percentile

26%

Faster asset growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

61%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$92,670

Up $19,248 (+26%) from 2021

Net Assets

Up

$92,670

Up $19,248 (+26%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$312,445

Up $118,655 (+61%) from 2021

Expenses

Up

$293,197

Up $125,071 (+74%) from 2021

Net Income

Down

$19,248

Down $6,416 (-25%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2021: $73,422Liabilities 2021: $0Net Assets 2021: $73,4222021Assets 2022: $92,670Liabilities 2022: $0Net Assets 2022: $92,6702022Assets 2023: $51,720Liabilities 2023: $0Net Assets 2023: $51,7202023Assets 2024: $86,223Liabilities 2024: $0Net Assets 2024: $86,2232024

Highlighted filing

2022

Assets$92,670
Liabilities$0
Net Assets$92,670

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KRevenue 2021: $193,790Expenses 2021: $168,126Net Income 2021: $25,6642021Revenue 2022: $312,445Expenses 2022: $293,197Net Income 2022: $19,2482022Revenue 2023: $251,018Expenses 2023: $291,968Net Income 2023: -$40,9502023Revenue 2024: $262,758Expenses 2024: $228,255Net Income 2024: $34,5032024

Highlighted filing

2022

Revenue$312,445
Expenses$293,197
Net Income$19,248
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 16, 2023
Return Version
2022v5.0
Gross Receipts
$312,445
Mission and Program Overview

Mission

Lost sparrows is working to end the orphan crisis by supporting families, so that every child has an opportunity to thrive.

Advocating for the worth and potential of every child, lost sparrows works to empower and equip families, caregivers and communities to love, nurture, and protect vulnerable children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,422$92,670▲ $19,248
Total Assets$73,422$92,670▲ $19,248
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,422$92,670▲ $19,248
Total Net Assets Fund Balance$73,422$92,670▲ $19,248
Total Liabilities and Net Assets / Fund Balance$73,422$92,670▲ $19,248
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darren GagnonPresidentFT$61,154$61,154

Board Members and Trustees

NameTitle
Bruce BarlowChairman
Stacey GagnonVice Chair
Adam LenonDirector
Eric RoyaardsDirector
Mark WorkmanDirector
Blythe RoyaardsSecretary
Marla SchlatterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$264,895
Program Service Revenue
$47,550
Investment Income
$0
Other Revenue
$0
All Other Contributions
$264,895
Change in Net Assets
$19,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$179,320
Salaries, Compensation, and Employee Benefits$75,352
Grants and Similar Amounts Paid$38,525
Total Fundraising Expense$16,926
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$46,704$15,093$4,116$65,913
Fees for Services Other$34,835$24,000$2,025$60,860
Current Officers, Directors, Trustees, and Key Employees$14,882$38,694$5,953$59,529
Foreign Grants$38,525--$38,525
Payroll Taxes$3,956$10,285$1,582$15,823
Advertising$12,061$1,472$793$14,326
Office Expenses$1,930$7,256$1,823$11,009
Fees for Services Legal-$9,144-$9,144
Occupancy-$5,000-$5,000
Fees for Services Accounting-$2,126-$2,126
Insurance-$1,633-$1,633
Travel$317$317$634$1,268
Other Expenses$7,283$758-$758
Total Functional Expenses$160,493$115,778$16,926$293,197
International Activity

International Summary

Spending
$38,525

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeGrant Making---$38,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 2

Stacey gagnon darren gagnon vice chair president family eric royaards blythe royaards director secretary family

Form 990, Page 6, Part VI, Line 4

The organziation bylaws were updated during 2022 to better reflect the organziations current post-pandemic focus. This included updating the mission statement of the organziation.

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

The finance committee will preview the 990, and then present it to the entire board for review.

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

Each member is required to divulge any potential conflict of interest and fill out a form that details the potential conflict. Board members that do have a conflict of interest are not permitted to vote on pertinent motions. Oversight of the potential conflicts is given to the executive committee.

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

Board of directors will annually review the performance of the executive director and make recommendations for retention and/or salary increases.

Form 990, Page 6, Part VI, Line 18

The 990 is available upon request and at guidestar.org

Form 990, Page 6, Part VI, Line 19

AR

Filing and Contact Details

Filer

Filer Name
Lost Sparrows Inc
EIN
82-2751938
Phone
5742132413
Address
PO BOX 751, WINONA LAKE, IN 46590

Signing Officer

Name
Darren Gagnon
Title
President
Phone
5742132413
Signed
2023-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darren Gagnon
Formed
2017
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
74

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Carrie B Minnich CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

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

For so many organizations, 2022 brought about many post-pandemic changes and challenges, and this was definitely true for lost sparrows. Prior to the pandemic, lost sparrows was working solely on international projects in various countries. During the pandemic, we were forced to attempt to remotely continue the projects we already had ongoing. We also re-evaluated how we might serve domestically in our community. In january of 2022 we launched our warsaw area foster / adopt community support group. We have been able to meet monthly with over 50 families and their 125 children to help build relationships and support each other as we do the best we can to trauma parent. We provide dinner and childcare for the families that attend, and have seen powerful results. When the war in ukraine began, we worked diligently to support our partner organizations and fundraise to support women and children refugees in romania and bulgaria. We were able to send over 35,000 to our international partners to provide basic supplies like food, water, propane, as well as medical supplies and transportation to hundreds of families. We held our second annual trauma conference in 2022 in winona lake, indiana over october 14th and 15th. We brought together more than 20 speakers from across the country, hundreds of foster parents, educators, caregivers, social workers, and professionals to learn more about the impact of childhood trauma. Our theme was the ripple effect, and over 320 people attended.

Form 990, Part IX, Line 11G

Other fees 34,835 24,000 2,025

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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt09700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt05000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt051988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt037837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt031650
IRS990ScheduleA/Total509Grp/TotalAmt0627710
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0193790
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt051988
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt037837
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt031650
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0627710
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANT MAKING
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt013600
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt120100
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SUPPLIES & SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1FOSTER CARE SUPPORT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0EUROPE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1EUROPE
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IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt038525
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0GRANTEES MUST SIGN AN ATTESTATION FORM FROM AN AUTHORIZED REPRESENTATIVE THAT EXPLAINS HOW GRANT FUNDS WERE SPENT. THEY ARE ALSO REQUIRED TO PROVIDE RECEIPTS.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1EUROPE 38,525 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOR SO MANY ORGANIZATIONS, 2022 BROUGHT ABOUT MANY POST-PANDEMIC CHANGES AND CHALLENGES, AND THIS WAS DEFINITELY TRUE FOR LOST SPARROWS. PRIOR TO THE PANDEMIC, LOST SPARROWS WAS WORKING SOLELY ON INTERNATIONAL PROJECTS IN VARIOUS COUNTRIES. DURING THE PANDEMIC, WE WERE FORCED TO ATTEMPT TO REMOTELY CONTINUE THE PROJECTS WE ALREADY HAD ONGOING. WE ALSO RE-EVALUATED HOW WE MIGHT SERVE DOMESTICALLY IN OUR COMMUNITY. IN JANUARY OF 2022 WE LAUNCHED OUR WARSAW AREA FOSTER / ADOPT COMMUNITY SUPPORT GROUP. WE HAVE BEEN ABLE TO MEET MONTHLY WITH OVER 50 FAMILIES AND THEIR 125 CHILDREN TO HELP BUILD RELATIONSHIPS AND SUPPORT EACH OTHER AS WE DO THE BEST WE CAN TO TRAUMA PARENT. WE PROVIDE DINNER AND CHILDCARE FOR THE FAMILIES THAT ATTEND, AND HAVE SEEN POWERFUL RESULTS. WHEN THE WAR IN UKRAINE BEGAN, WE WORKED DILIGENTLY TO SUPPORT OUR PARTNER ORGANIZATIONS AND FUNDRAISE TO SUPPORT WOMEN AND CHILDREN REFUGEES IN ROMANIA AND BULGARIA. WE WERE ABLE TO SEND OVER 35,000 TO OUR INTERNATIONAL PARTNERS TO PROVIDE BASIC SUPPLIES LIKE FOOD, WATER, PROPANE, AS WELL AS MEDICAL SUPPLIES AND TRANSPORTATION TO HUNDREDS OF FAMILIES. WE HELD OUR SECOND ANNUAL TRAUMA CONFERENCE IN 2022 IN WINONA LAKE, INDIANA OVER OCTOBER 14TH AND 15TH. WE BROUGHT TOGETHER MORE THAN 20 SPEAKERS FROM ACROSS THE COUNTRY, HUNDREDS OF FOSTER PARENTS, EDUCATORS, CAREGIVERS, SOCIAL WORKERS, AND PROFESSIONALS TO LEARN MORE ABOUT THE IMPACT OF CHILDHOOD TRAUMA. OUR THEME WAS THE RIPPLE EFFECT, AND OVER 320 PEOPLE ATTENDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STACEY GAGNON DARREN GAGNON VICE CHAIR PRESIDENT FAMILY ERIC ROYAARDS BLYTHE ROYAARDS DIRECTOR SECRETARY FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANZIATION BYLAWS WERE UPDATED DURING 2022 TO BETTER REFLECT THE ORGANZIATIONS CURRENT POST-PANDEMIC FOCUS. THIS INCLUDED UPDATING THE MISSION STATEMENT OF THE ORGANZIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTEE WILL PREVIEW THE 990, AND THEN PRESENT IT TO THE ENTIRE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH MEMBER IS REQUIRED TO DIVULGE ANY POTENTIAL CONFLICT OF INTEREST AND FILL OUT A FORM THAT DETAILS THE POTENTIAL CONFLICT. BOARD MEMBERS THAT DO HAVE A CONFLICT OF INTEREST ARE NOT PERMITTED TO VOTE ON PERTINENT MOTIONS. OVERSIGHT OF THE POTENTIAL CONFLICTS IS GIVEN TO THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD OF DIRECTORS WILL ANNUALLY REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND MAKE RECOMMENDATIONS FOR RETENTION AND/OR SALARY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 990 IS AVAILABLE UPON REQUEST AND AT GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER FEES 34,835 24,000 2,025
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalAssetsEOYAmt092670
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IRS990/TotalContributionsAmt0264895
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt016926
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0115778
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160493
IRS990/TotalFunctionalExpensesGrp/TotalAmt0293197
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt073422
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092670
IRS990/TotalProgramServiceExpensesAmt0160493
IRS990/TotalProgramServiceRevenueAmt047550
IRS990/TotalReportableCompFromOrgAmt061154
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312445
IRS990/TotalVolunteersCnt074
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt092670
IRS990/TravelGrp/FundraisingAmt0634
IRS990/TravelGrp/ManagementAndGeneralAmt0317
IRS990/TravelGrp/ProgramServicesAmt0317
IRS990/TravelGrp/TotalAmt01268
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 751
IRS990/USAddress/CityNm0WINONA LAKE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046590
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0LOSTSPARROWS.ORG
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARREN GAGNON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05742132413
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOST SPARROWS INC
ReturnHeader/Filer/BusinessNameControlTxt0LOST
ReturnHeader/Filer/EIN0822751938
ReturnHeader/Filer/PhoneNum05742132413
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351344820
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DULIN WARD & DEWALD INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09921 DUPONT CIRCLE DR W 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WAYNE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0468251610
ReturnHeader/PreparerPersonGrp/PhoneNum02604232414
ReturnHeader/PreparerPersonGrp/PreparationDt02023-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARRIE B MINNICH CPA
ReturnHeader/ReturnTs02023-10-16T08:46:30-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DARREN

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