Civic Intelligence

Lost Sparrows Inc.

990 • Fiscal year 2023 • EIN 82-2751938

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 30, 2024

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.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

22nd percentile

-16%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$60,000

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 23.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

12th percentile

-44%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-20%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$51,720

Down $40,950 (-44%) from 2022

Net Assets

Down

$51,720

Down $40,950 (-44%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$251,018

Down $61,427 (-20%) from 2022

Expenses

Down

$291,968

Down $1,229 (-0.4%) from 2022

Net Income

Down

-$40,950

Down $60,198 (-313%) from 2022

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

2023

Assets$51,720
Liabilities$0
Net Assets$51,720

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

2023

Revenue$251,018
Expenses$291,968
Net Income-$40,950
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 30, 2024
Return Version
2023v5.0
Gross Receipts
$251,018
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$92,670$51,720▼ $40,950
Total Assets$92,670$51,720▼ $40,950
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$92,670$31,720▼ $60,950
Net Assets With Donor Restrictions-$20,000-
Total Net Assets Fund Balance$92,670$51,720▼ $40,950
Total Liabilities and Net Assets / Fund Balance$92,670$51,720▼ $40,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darren GagnonPresidentFT$60,000$60,000

Board Members and Trustees

NameTitle
Mark WorkmanChairman
Brandon SchmittVice Chair
Blythe RoyaardsDirector
Jutin ShafferDirector
Mallika KlingamanDirector
Marla SchlatterDirector
Rachael HoffertDirector
Bruce BarlowSecretary
Adam LenonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$205,673
Program Service Revenue
$42,742
Investment Income
$0
Other Revenue
$2,603
All Other Contributions
$205,673
Change in Net Assets
$-40,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,799
Salaries, Compensation, and Employee Benefits$69,547
Total Fundraising Expense$21,807
Grants and Similar Amounts Paid$15,622
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$61,582$14,896$1,528$78,006
Current Officers, Directors, Trustees, and Key Employees$14,454$37,580$5,782$57,816
Conferences and Meetings$32,349$1,000-$33,349
Office Expenses$3,730$13,470$3,523$20,723
Travel$6,795$3,297$6,593$16,685
Advertising$14,530$476$256$15,262
Occupancy$4,931$8,025-$12,956
Payroll Taxes$2,933$7,625$1,173$11,731
Fees for Services Legal-$10,800-$10,800
Foreign Grants$10,522--$10,522
Other Expenses$8,189$2,452$2,952$5,404
Grants to Domestic Orgs$5,100--$5,100
Fees for Services Accounting-$3,741-$3,741
Insurance-$1,648-$1,648
Information Technology$36--$36
Total Functional Expenses$165,151$105,010$21,807$291,968
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The NestWinona Lake, IN501c3Donation$5,100

International Summary

Spending
$10,522

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---$10,522
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
No
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 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
2024-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darren Gagnon
Formed
2017
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
55

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

The calendar year of 2023 seemingly saw a return to normalcy for lost sparrows. It felt like our first full year of stability post-covid, with a stable board of directors, stable staff, and our first return to eastern europe in several years. Change is hard, and the last few years brought more than enough hard, so it has been encouraging to get back to a consistent sense of stability. Our foster / adoptive parent support group had a terrific year in 2023. Our list of families has continued to expand, with over 86 families that have attended. We were able to bring in a host of various speakers to provide trauma parenting education, and continued to build meaningful relationships with other attendees. In may of 2023, our team was able to return to eastern europe for the first time in 4 years. Three of us were able to spend time in sarajevo with our partner organizations, as well as make several new connections. We provided trauma training to over 14 hours of trauma training to over 80 case workers, staff members, social workers, and orphanage staff. We also delivered over 2500 worth of supplies such as weighted blankets, toys, and therapeutic products. We also hosted a dinner for mothers of special needs children. These moms are doing the hard work of raising children with special challenges in an area that encourages parents to place their children into an orphanage. It was an incredible and encouraging night. In september, we hosted our 3rd annual trauma conference. Over 415 people attended over the 2 days, and listened to over 25 speakers share in 30 different sessions. In attendance were 75+ foster parents, 125+ educators and school staff. Foster families received dozens of training hour certificates for their certification requirements, and many social workers were able to receive over a dozen nasw approved cehs. Through donations we were able to offer scholarships to everyone that applied for them, which totaled more than 6000. But most importantly, many relationships formed, and families were encouraged and strengthened, and our community grew. We have also been building our online learning management system, the center for healing childhood trauma. We have created courses using our recorded content from our conferences, with plans to create many more. The website is parentingchildrenwithtrauma.org, and our hope is that it will provide quality education for parents and educators on the impact of childhood trauma.

Form 990, Part IX, Line 11G

Other fees 61,582 14,896 1,528

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IRS990/Desc0THE CALENDAR YEAR OF 2023 SEEMINGLY SAW A RETURN TO NORMALCY FOR LOST SPARROWS. IT FELT LIKE OUR FIRST FULL YEAR OF STABILITY POST-COVID, WITH A STABLE BOARD OF DIRECTORS, STABLE STAFF, AND OUR FIRST RETURN TO EASTERN EUROPE IN SEVERAL YEARS. CHANGE IS HARD, AND THE LAST FEW YEARS BROUGHT MORE THAN ENOUGH HARD, SO IT HAS BEEN ENCOURAGING TO GET BACK TO A CONSISTENT SENSE OF STABILITY. OUR FOSTER / ADOPTIVE PARENT SUPPORT GROUP HAD A TERRIFIC YEAR IN 2023. OUR LIST OF FAMILIES HAS CONTINUED TO EXPAND, WITH OVER 86 FAMILIES THAT HAVE ATTENDED. WE WERE ABLE TO BRING IN A HOST OF VARIOUS SPEAKERS TO PROVIDE TRAUMA PARENTING EDUCATION, AND CONTINUED TO BUILD MEANINGFUL RELATIONSHIPS WITH OTHER ATTENDEES. IN MAY OF 2023, OUR TEAM WAS ABLE TO RETURN TO EASTERN EUROPE FOR THE FIRST TIME IN 4 YEARS. THREE OF US WERE ABLE TO SPEND TIME IN SARAJEVO WITH OUR PARTNER ORGANIZATIONS, AS WELL AS MAKE SEVERAL NEW CONNECTIONS. WE PROVIDED TRAUMA TRAINING TO OVER 14 HOURS OF TRAUMA TRAINING TO OVER 80 CASE WORKERS, STAFF MEMBERS, SOCIAL WORKERS, AND ORPHANAGE STAFF. WE ALSO DELIVERED OVER 2500 WORTH OF SUPPLIES SUCH AS WEIGHTED BLANKETS, TOYS, AND THERAPEUTIC PRODUCTS. WE ALSO HOSTED A DINNER FOR MOTHERS OF SPECIAL NEEDS CHILDREN. THESE MOMS ARE DOING THE HARD WORK OF RAISING CHILDREN WITH SPECIAL CHALLENGES IN AN AREA THAT ENCOURAGES PARENTS TO PLACE THEIR CHILDREN INTO AN ORPHANAGE. IT WAS AN INCREDIBLE AND ENCOURAGING NIGHT. IN SEPTEMBER, WE HOSTED OUR 3RD ANNUAL TRAUMA CONFERENCE. OVER 415 PEOPLE ATTENDED OVER THE 2 DAYS, AND LISTENED TO OVER 25 SPEAKERS SHARE IN 30 DIFFERENT SESSIONS. IN ATTENDANCE WERE 75+ FOSTER PARENTS, 125+ EDUCATORS AND SCHOOL STAFF. FOSTER FAMILIES RECEIVED DOZENS OF TRAINING HOUR CERTIFICATES FOR THEIR CERTIFICATION REQUIREMENTS, AND MANY SOCIAL WORKERS WERE ABLE TO RECEIVE OVER A DOZEN NASW APPROVED CEHS. THROUGH DONATIONS WE WERE ABLE TO OFFER SCHOLARSHIPS TO EVERYONE THAT APPLIED FOR THEM, WHICH TOTALED MORE THAN 6000. BUT MOST IMPORTANTLY, MANY RELATIONSHIPS FORMED, AND FAMILIES WERE ENCOURAGED AND STRENGTHENED, AND OUR COMMUNITY GREW. WE HAVE ALSO BEEN BUILDING OUR ONLINE LEARNING MANAGEMENT SYSTEM, THE CENTER FOR HEALING CHILDHOOD TRAUMA. WE HAVE CREATED COURSES USING OUR RECORDED CONTENT FROM OUR CONFERENCES, WITH PLANS TO CREATE MANY MORE. THE WEBSITE IS PARENTINGCHILDRENWITHTRAUMA.ORG, AND OUR HOPE IS THAT IT WILL PROVIDE QUALITY EDUCATION FOR PARENTS AND EDUCATORS ON THE IMPACT OF CHILDHOOD TRAUMA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CALENDAR YEAR OF 2023 SEEMINGLY SAW A RETURN TO NORMALCY FOR LOST SPARROWS. IT FELT LIKE OUR FIRST FULL YEAR OF STABILITY POST-COVID, WITH A STABLE BOARD OF DIRECTORS, STABLE STAFF, AND OUR FIRST RETURN TO EASTERN EUROPE IN SEVERAL YEARS. CHANGE IS HARD, AND THE LAST FEW YEARS BROUGHT MORE THAN ENOUGH HARD, SO IT HAS BEEN ENCOURAGING TO GET BACK TO A CONSISTENT SENSE OF STABILITY. OUR FOSTER / ADOPTIVE PARENT SUPPORT GROUP HAD A TERRIFIC YEAR IN 2023. OUR LIST OF FAMILIES HAS CONTINUED TO EXPAND, WITH OVER 86 FAMILIES THAT HAVE ATTENDED. WE WERE ABLE TO BRING IN A HOST OF VARIOUS SPEAKERS TO PROVIDE TRAUMA PARENTING EDUCATION, AND CONTINUED TO BUILD MEANINGFUL RELATIONSHIPS WITH OTHER ATTENDEES. IN MAY OF 2023, OUR TEAM WAS ABLE TO RETURN TO EASTERN EUROPE FOR THE FIRST TIME IN 4 YEARS. THREE OF US WERE ABLE TO SPEND TIME IN SARAJEVO WITH OUR PARTNER ORGANIZATIONS, AS WELL AS MAKE SEVERAL NEW CONNECTIONS. WE PROVIDED TRAUMA TRAINING TO OVER 14 HOURS OF TRAUMA TRAINING TO OVER 80 CASE WORKERS, STAFF MEMBERS, SOCIAL WORKERS, AND ORPHANAGE STAFF. WE ALSO DELIVERED OVER 2500 WORTH OF SUPPLIES SUCH AS WEIGHTED BLANKETS, TOYS, AND THERAPEUTIC PRODUCTS. WE ALSO HOSTED A DINNER FOR MOTHERS OF SPECIAL NEEDS CHILDREN. THESE MOMS ARE DOING THE HARD WORK OF RAISING CHILDREN WITH SPECIAL CHALLENGES IN AN AREA THAT ENCOURAGES PARENTS TO PLACE THEIR CHILDREN INTO AN ORPHANAGE. IT WAS AN INCREDIBLE AND ENCOURAGING NIGHT. IN SEPTEMBER, WE HOSTED OUR 3RD ANNUAL TRAUMA CONFERENCE. OVER 415 PEOPLE ATTENDED OVER THE 2 DAYS, AND LISTENED TO OVER 25 SPEAKERS SHARE IN 30 DIFFERENT SESSIONS. IN ATTENDANCE WERE 75+ FOSTER PARENTS, 125+ EDUCATORS AND SCHOOL STAFF. FOSTER FAMILIES RECEIVED DOZENS OF TRAINING HOUR CERTIFICATES FOR THEIR CERTIFICATION REQUIREMENTS, AND MANY SOCIAL WORKERS WERE ABLE TO RECEIVE OVER A DOZEN NASW APPROVED CEHS. THROUGH DONATIONS WE WERE ABLE TO OFFER SCHOLARSHIPS TO EVERYONE THAT APPLIED FOR THEM, WHICH TOTALED MORE THAN 6000. BUT MOST IMPORTANTLY, MANY RELATIONSHIPS FORMED, AND FAMILIES WERE ENCOURAGED AND STRENGTHENED, AND OUR COMMUNITY GREW. WE HAVE ALSO BEEN BUILDING OUR ONLINE LEARNING MANAGEMENT SYSTEM, THE CENTER FOR HEALING CHILDHOOD TRAUMA. WE HAVE CREATED COURSES USING OUR RECORDED CONTENT FROM OUR CONFERENCES, WITH PLANS TO CREATE MANY MORE. THE WEBSITE IS PARENTINGCHILDRENWITHTRAUMA.ORG, AND OUR HOPE IS THAT IT WILL PROVIDE QUALITY EDUCATION FOR PARENTS AND EDUCATORS ON THE IMPACT OF CHILDHOOD TRAUMA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCE COMMITTEE WILL PREVIEW THE 990, AND THEN PRESENT IT TO THE ENTIRE BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH 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/ExplanationTxt3BOARD OF DIRECTORS WILL ANNUALLY REVIEW THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND MAKE RECOMMENDATIONS FOR RETENTION AND/OR SALARY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS AVAILABLE UPON REQUEST AND AT GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES 61,582 14,896 1,528
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