2024-05-15T10:02:51+00:00 2023-12-31 440160260 FORVIS LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-01-01 350868124 Lutheran Social Services Inc LUTH 2604263347 333 East Lewis Street Fort Wayne IN 46802 SHAWNA SQUIBB CFAO 2604263347 2024-05-15 false Shawna Squibb 999009999 Lauren Denton P01571860 2604604000 2023 2023-04-26 12:10:37Z Angela Moellering 333 East Lewis Street Fort Wayne IN 46802 8725209 false X www.lssin.og X 1951 IN TO EXPRESS THE LOVE OF JESUS CHRIST FOR ALL PEOPLE THROUGH SERVICES THAT EMPOWER INDIVIDUALS AND FAMILIES TO MOVE TOWARD SOCIAL, EMOTIONAL, AND SPIRITUAL WHOLENESS. 10 10 95 15 0 0 3743410 4229457 1546419 1963905 73081 108132 0 5362910 6301494 330965 304730 0 3670526 3766387 0 265016 1333822 1588227 5335313 5659344 27597 642150 7287662 8264336 630419 618069 6657243 7646267 X TO PROMOTE THE OVERALL HEALTH OF OUR COMMUNITY, LSSI FOCUSES ON EQUIPPING WILLING FAMILIES FACING THE MOST CHALLENGING OBSTACLES WITH THE SKILLS NECESSARY TO MAKE POSITIVE LIFE CHOICES AS EVIDENCED BY ADVANCEMENT TOWARD ECONOMIC AND FAMILY STABILITY. false true 1681627 46293 139961 THE CHILD CARE PROGRAM, KNOWN AS CHILDREN'S VILLAGE EARLY LEARNING CENTER, SERVES CHILDREN AGES SIX WEEKS TO SIX YEARS OLD FROM LOWE INCOME FAMILIES WHOSE PARENTS ATTEND SCHOOL OR ARE EMPLOYED AND ARE WORKING TOWARD GREATER SELF-SUFFICIENCY. THE CENTER IS LOCATED ON THE CAMPUS OF LUTHERAN LIFE VILLAGES IN FORT WAYNE, INDIANA, AND PROVIDES DAILY INTERGENERATIONAL ACTIVITIES THAT BENEFIT BOTH THE SENIORS AND CHILDREN. DURING 2023, 115 CHILDREN WERE SERVED THROUGH THIS PROGRAM. 1679666 218642 1156253 OTHER PROGRAM REVENUE (SEE SCHEDULE O) 658111 35595 622516 THROUGH A PARTNERSHIP WITH SCAN, THE ORGANIZATION'S COMMUNITY PARTNERS PROGRAMS OFFER IN-HOME CASE MANAGEMENT SERVICES THAT ASSIST FAMILIES TO SET AND ATTAIN GOALS IN AREAS FROM HOUSING STABILIZATION AND EMPLOYMENT TO FAMILY-MANAGEMENT AND PARENTING SKILLS. THIS PROGRAM SERVED 1,929 INDIVIDUALS IN 2023. 387810 4200 45175 LSSI (LASTING STABILITY AND SUCCESS FOR INDIVIDUALS) WORKS IS A WORKFORCE INITIATIVE PROVIDING PARTICIPANTS PERSONAL AND PROFESSIONAL SKILL DEVELOPMENT TO HELP THEM OBTAIN FULL TIME CAREER PATH EMPLOYMENT. THIS IS DONE THROUGH A SIMULATED WORKPLACE ENVIRONMENT WITH INTENTIONAL COMMUNITY BUILDING, AND FOCUS ON REDUCING THE PARTICIPANT'S PERSONAL BARRIERS TO EMPLOYMENT. FOLLOWING THE INITIAL SKILL DEVELOPMENT, PARTICIPANTS CONTINUE TO LEARN PROFESSIONAL SKILLS AND IDENTIFY THEIR PASSIONS. ONCE EMPLOYED IN A SUSTAINABLE POSITION, LSSI WORKS STAFF PROVIDE SUPPORT FOR AN ENTIRE CALENDAR YEAR, TO HELP ENSURE LONG-TERM SUCCESS. THIS PROGRAM SERVED 91 INDIVIDUALS IN 2023. 387810 4200 45175 4407214 true true false false false false false false false true false false true true true true false false false false false false false false false false false true true false false false false false false false false false false false false true false false false false true 19 0 95 true false false false false false true true false false false false false false X 10 10 false false false false true true false true true false false true true true true true true true true false IN X X X Shawna Squibb 2604263347 333 East Lewis Street Fort Wayne IN 46802 Kevin Morse Board Treasurer 3.0 X X 0 0 0 Laura Goff Board Vice-Chairperson 3.0 X X 0 0 0 Meredith Tourney Secretary 3.0 X X 0 0 0 Rich Bienz Board Chairperson 3.0 X X 0 0 0 Andy Schumm Board Director 2.0 X 0 0 0 Beth Nieter Board Director 2.0 X 0 0 0 Jill Clem Board Director 2.0 X 0 0 0 Rebecca Ahlersmeyer Board Director 2.0 X 0 0 0 Rev Daniel May Board Director 2.0 X 0 0 0 Rev Mmichael Wakeland Board Director 2.0 X 0 0 0 Angela Moellering President & CEO 50.0 X 175898 0 10969 Jennifer Fraizer COO 50.0 X 116484 0 11735 Shawna Squibb CFAO 50.0 X 111370 0 31244 403752 0 53948 3 false true false 0 98133 1825056 2306268 4229457 NETWORK FOR SAFE FAMILIES 624100 904636 904636 CHILD CARE FEES 624410 139961 139961 ECHO 624100 35595 35595 CLINICAL SERVICES & BALANCE WORKS 624100 406778 406778 RECOVERY CARE TEAM 624100 463017 463017 13918 13918 0 0 1963905 92441 92441 0 0 2423906 15500 2423715 0 191 15500 15691 15691 0 0 0 0 0 6301494 1963905 0 108132 304730 304730 457700 389045 68655 2651974 2254178 265197 132599 70946 60304 7095 3547 363960 309366 36396 18198 221807 188536 22181 11090 173468 173468 34678 34678 14200 14200 36399 34579 1092 728 35552 31997 3555 170251 161738 5108 3405 156485 148660 4695 3130 382473 363350 11474 7649 80155 76147 2405 1603 29579 29579 130928 124381 3928 2619 INDIVIDUAL PROGRAM COSTS 159661 159661 BANK FEES 18446 17524 553 369 EQUIPMENT MAINTENANCE 14241 13529 427 285 DUES & SUBSCRIPTIONS 17685 15032 1769 884 134026 113923 13403 6700 5659344 4407214 987114 265016 964908 1237487 1155000 1352962 343735 538448 0 0 104734 89822 2507931 1465573 919497 1042358 2784853 2975502 0 0 1014935 1027757 7287662 8264336 308674 353212 0 321745 264857 630419 618069 X 4721807 5152346 1935436 2493921 6657243 7646267 7287662 8264336 X 642150 274314 72560 X false true X true false X 2453226 3740169 3881365 3743410 4229457 18047627 0 0 2453226 3740169 3881365 3743410 4229457 18047627 993017 17054610 91748 82605 64234 72805 92441 403833 0 10178 0 0 0 0 10178 18461638 7321470 0.9238 0.9101 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 10178.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 10178.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97244 97244 406699 406699 0 995846 498059 497787 803878 560815 243063 204264 204264 1042358 BENE. INT. IN PERPETUAL TRUSTS 774300 ROU ASSET - OPERATING LEASE 253457 1027757 LEASE LIABILITY 264857 264857 X 6612478 274314 72560 346874 6265604 35890 35890 6301494 5623454 0 0 5623454 35890 35890 5659344 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF PERPETUAL TRUST - 72560 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements SCHOLARSHIP RECLASS - 35890 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements SCHOLARSHIP RECLASS - 35890 true Rent/Mortgage 184 120940 Food 650 13918 Transportation 35 33797 Utility 121 38061 Scholarships 5 35890 Other 647 62124 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The selection process used to determine who receives funds and how much is based on individual client needs. Every individual or family that receives funds has experienced issues that created a need for our help. These include things like financial abuse in relationships, domestic violence that prohibits them from making ends meet, long term debt issues, loss of job, reductions in work hours, the inability to make a livable wage, or barriers with physical and mental disabilities. LSSI meets with the individuals or family and provides weekly financial stability education including budgeting, money management, understanding credit reports and helping to develop a savings habit. X X X X false false false false false false false false false Angela Moellering President & CEO 174710 0 0 0 1188 0 7915 0 3054 0 186867 0 0 0 Form 990, Part III, Line 3 Significant changes in program services LSSI Works program paused the acceptance of new participants during 2023 after evaluating the outcomes and participation rates. Evaluation of future staffing needs occurred and organization is in process of retooling the program and hiring new staff. We continued serving existing participants throughout the year. Form 990, Part III, Line 4d Description of other program services (Expenses $ 387,810 including grants of $ 4,200)(Revenue $ 45,175) LSSI (LASTING STABILITY AND SUCCESS FOR INDIVIDUALS) WORKS IS A WORKFORCE INITIATIVE PROVIDING PARTICIPANTS PERSONAL AND PROFESSIONAL SKILL DEVELOPMENT TO HELP THEM OBTAIN FULL TIME CAREER PATH EMPLOYMENT. THIS IS DONE THROUGH A SIMULATED WORKPLACE ENVIRONMENT WITH INTENTIONAL COMMUNITY BUILDING, AND FOCUS ON REDUCING THE PARTICIPANT'S PERSONAL BARRIERS TO EMPLOYMENT. FOLLOWING THE INITIAL SKILL DEVELOPMENT, PARTICIPANTS CONTINUE TO LEARN PROFESSIONAL SKILLS AND IDENTIFY THEIR PASSIONS. ONCE EMPLOYED IN A SUSTAINABLE POSITION, LSSI WORKS STAFF PROVIDE SUPPORT FOR AN ENTIRE CALENDAR YEAR, TO HELP ENSURE LONG-TERM SUCCESS. THIS PROGRAM SERVED 91 INDIVIDUALS IN 2023. Form 990, Part VI, Line 6 Classes of members or stockholders A MEMBER OF THE CORPORATION SHALL HAVE THE QUALIFICATIONS SET FORTH IN THE BYLAWS AND THE ARTICLES OF INCORPORATION. A MEMBER SHALL BE A CHURCH CONGREGATION LEGALLY RECOGNIZED NONPROFIT, 501(C)(3), CORPORATION ORGANIZED IN THE STATE OF INDIANA. THE CONGREGATION MUST BE ORGANIZED AND OPERATED PURSUANT TO THE TENETS OF AT LEAST ONE OF THE FOLLOWING: EVANGELICAL LUTHERAN CHURCH IN AMERICA, LUTHERAN CHURCH-MISSOURI SYNOD, OR NORTH AMERICAN LUTHERAN CHURCH. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body EACH MEMBER OF THE CORPORATION SHALL ABIDE BY THE ARTICLES OF INCORPORATION AND THE BYLAWS OF THE CORPORATION AND ALL OTHER RULES AND REGULATIONS ADOPTED BY THE BOARD OF DIRECTORS. EVERY MEMBER IS ALLOCATED A CERTAIN NUMBER OF DELEGATES WHO HAVE THE AUTHORITY TO VOTE ON BEHALF OF ITS MEMBER ON ANY MATTER THAT COMES BEFORE A MEMBER'S MEETING. AN ANNUAL MEETING OF THE MEMBERS IS HELD EACH YEAR FOR THE PURPOSE OF ELECTING DIRECTORS AND FOR THE TRANSACTION OF SUCH BUSINESS AS MAY COME BEFORE THE MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CFAO WILL REVIEW BEFORE PRESENTING TO THE FINANCE AND SUSTAINABILITY COMMITTEE MEMBERS TO REVIEW AND APPROVE, THEN IT IS REVIEWED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS. Form 990, Part VI, Line 12c Conflict of interest policy ALL DIRECTORS AND EMPLOYEES HAVE AN OBLIGATION TO AVOID CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS, BETWEEN THEIR PERSONAL INTERESTS AND THOSE OF THE ORGANIZATION IN DEALING WITH OUTSIDE ENTITIES OR INDIVIDUALS. THEY MUST DISCLOSE REAL AND APPARENT CONFLICTS OF INTEREEST TO THE BOARD OF DIRECTORS AND REFRAIN FROM PARTICIPATION IN ANY DECISIONS ON MATTERS THAT INVOLVE A REAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT. THE ORGANIZATION HAS AN ANNUAL PROCESS WHERE THE ACCOUNTING MANAGER PREPARES A LIST OF VENDORS AND IT IS SHARED WITH ALL ALONG WITH AN ATTESTATION FORM. EACH BOARD DIRECTOR AND ALL STAFF MUST REVIEW AND SIGN ANNUALLY. ANY CONFLICTS DISCLOSED BY STAFF ARE REVIEWED BY CEO, ANY CONFLICTS DISCLOSED BY SENIOR STAFF OR BOARD ARE REVIEWED BY BOARD OF DIRECTORS. FAILURE TO REPORT OR COMPLY WITH THE STANDARDS WILL RESULT IN DISCIPLINARY ACTION THAT MAY INCLUDE TERMINATION, REFERRAL FOR CRIMINAL PROSECUTION AND REIMBURSEMET TO THE ORGANIZATION OR TO THE GOVERNMENT FOR ANY LOSS OR DAMAGE RESULTING FROM THE VIOLATION. Form 990, Part VI, Line 15a Process to establish compensation of top management official LUTHERAN SOCIAL SERVICES SURVEYS LOCAL NON-FOR-PROFITS FOR COMPENSATION TRENDS. THE PRESIDENT/CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD. A REVIEW OF THE CEO'S COMPENSATION WAS CONDUCTED IN 2023 BY THE BOARD'S CHAIRMAN. Form 990, Part VI, Line 15b Process to establish compensation of other employees LUTHERAN SOCIAL SERVICES SURVEYS LOCAL NON-FOR-PROFITS FOR COMPENSATION TRENDS. A REVIEW OF THE OFFICER'S COMPENSATION WAS CONDUCTED IN 2023 BY THE CEO. Form 990, Part VI, Line 19 Required documents available to the public FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE, GUIDESTAR AND UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. Form 990, Part VIII, Line 2f Other Program Service Revenue ALL OTHER - Total Revenue: 13918, Related or Exempt Function Revenue: 13918, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF PERPETUAL TRUST - 72560; Other Program Service Accomplishments THE CUP OF KINDNESS PROGRAM PROVIDES FAMILIES SUPPORTIVE SERVICES SUCH AS CASE MANAGEMENT, FINANCIAL EDUCATION AND EMPOWERMENT, AND DIRECT FINANCIAL ASSISTANCE WITH THE GOAL OF HELPING THEM MOVE TOWARD FINANCIAL STABILITY. WE UTILIZE A HOLISTIC APPROACH WITH INDIVIDUALS AND FAMILIES TO IDENTIFY BARRIERS TO LONG-TERM SELF-SUFFICIENCY. WE COMBINE CRISIS-BASED FINANCIAL ASSISTANCE WITH ONGOING SERVICES TO PROVIDE ACCOUNTABILITY AND SKILL DEVELOPMENT FOR FAMILIES. THIS PROGRAM SERVED 1,046 CLIENTS IN 2023. OTHER PROGRAM SERVICE ACCOMPLISHMENTS THE ORGANIZATION'S TEEN PARENTING SERVICES (KNOWN AS EDUCATION CREATES HOPE AND OPPORTUNITY, OR ECHO) USES A CASE MANAGEMENT MODEL TO ASSIST TEEN PARENTS TO COMPLETE HIGH SCHOOL AND DEVELOP POST-HIGH SCHOOL GOALS. ADDITIONALLY, ECHO HELPS PREPARE STUDENTS FOR ENTRANCE INTO A POST SECONDARY EDUCATION PROGRAM SO THEY CAN WORK TOWARD A LIVEABLE WAGE WITH A CERTIFICATE OR ASSOCIATES OR BACHELOR'S DEGREE. THIS PROGRAM HAS CONSISTENTLY ACHIEVED A GRADUATION RATE ABOVE 95%, WHILE NATIONALLY ONLY 40% OF TEEN PARENTS GRADUATED. THIS PROGRAM SERVED 74 CLIENTS IN 2023. THE ORGANIZATION'S FINANCIAL LITERACY PROGRAM OFFERS CLIENTS AN OPPORTUNITY TO UNDERSTAND AND BETTER MANAGE THEIR FINANCES AS THEY MAKE STEPS TO CREATE A MORE STABLE FINANCIAL FUTURE FOR THEMSELVES AND THEIR FAMILIES. CLIENTS HAVE THE OPPORTUNITY TO ATTEND LESSONS THAT COVER TOPICS RANGING FROM BUDGETING AND EXPENSE TRACKING TO MANAGING CREDIT CARDS AND BECOMING AN INFORMED CONSUMER. EACH LESSON CAN STAND ALONE OR BE TAKEN IN A SERIES. FINANCIAL LITERACY CURRICULUM IS BUILT INTO EVERY PROGRAM THAT THE ORGANIZATION OFFERS. THE FAMILY AND CHILD SERVICES PROGRAM IS THE RESULT OF A CONTRACT WITH THE DEPARTMENT OF CHILD SERVICES TO PROVIDE FAMILY PRESERVATION SERVICES IN ALLEN AND SURROUNDING COUNTIES. THE ORGANIZATION WORKS IN CONJUNCTION WITH OTHER LOCSERVICE PROVIDERS TO OFFER HOME-BASED, FAMILY CENTERED SERVICES. THE GOAL IS TO HELP FAMILIES MEET NECESSARY GOALS THROUGH A STRENGTH-FOCUSED MODEL AND ACHIEVE FAMILY REUNIFICATION. ADDITIONAL SERVICE PROVIDED TO ASSIST AND SUPPORT PARENTS BY TEACHING AND DEMONSTRATING PROPER PARENTING AND HOMEMAKING FUNCTIONS. THIS PROGRAM SERVED 106 CLIENTS IN 2023. THE GEAR-UP PROGRAM PROVIDES FAMILIES WITH THE NECESSARY SAFETY ITEMS (PACK-NPLAY, OUTLET COVERS, BABY LOCKS, BABY GATES, HELMETS, LIFE JACKETS, ETC.) TO ENSURE THAT THEIR HOME IS A SAFE PLACE FOR THEIR CHILDREN. IN ADDITION, LSSI EMPLOYEES HELP WITH THE INSTALLATION OF THE SAFETY MATERIALS AND PROVIDE EDUCATION/TRAINING ON THE SAFETY TOPICS IDENTIFIED BY THE FAMILY. THIS PROGRAM SERVED 647 INDIVIDUALS DURING 2023. THE ORGANIZATION'S BALANCE WORKS PROGRAM IS NORTHEAST INDIANA'S FAITH-BASED MENTAL-HEALTH PROVIDER OFFERING PROVEN INTEGRATED MIND-BODYSPIRIT THERAPY FOR CHILDREN AND ADULTS. THE PROGRAM EMPOWERS INDIVIDUALS TO OVERCOME BARRIERS, CONQUER TRAUMATIC EXPERIENCES, AND LIVE LIFE FREELY. THE PROGRAM OFFERS TARGETED HELP WITH A BROAD NETWORK OF SUPPORT. BALANCE WORKS PROVIDES SEVERAL DIFFERENT OFFICE-BASED THERAPY SERVICES FOR INDIVIDUALS, COUPLES, AND FAMILIES. THE PROGRAM USES EYE MOVEMENT DESENSITIZATION AND REPROCESSING (EMDR) TO HELP LIVE IN THE PRESENT AND FREES FROM THE PAST. BALANCE WORKS USES TOOLS SUCH AS THE ADULT/ADOLESCENT PARENTING INVENTORY (AAPI) AND THE NURTURING PARENTING CURRICULUM. BOTH OF THESE ARE UTILIZED TO HELP FAMILIES RAISE CHILDREN AND ADOLESCENTS IN A WARM, TRUSTING, AND CARING HOUSEHOLD. THIS WILL HELP CHILDREN WHO ARE CARED FOR DEVELOP RESILIENCY AND ARE BETTER PREPARED FOR ADULTHOOD. This program served 247 individuals during 2023. THE ORGANIZATION'S RECOVERY CARE SERVICES ARE DESIGNED TO MEET THE NEEDS OF AN INDIVIDUAL WITH SUBSTANCE USE DISORDER WHO HAS BEEN THROUGH INITIAL TREATMENT. RECOVERY CARE PARTICIPANTS ARE AT THE STAGE IN THEIR RECOVERY WHERE THEY ARE INTEGRATING IT INTO EVERY-DAY LIFE. THE RECOVERY CARE TEAM CAN OFFER ADVOCACY AND RESOURCE REFERRAL, BEHAVIORAL HEALTH SERVICES, EMPLOYMENT SERVICES, FINANCIAL STABILITY SERVICES AND AFTER-CARE AND FOLLOW UP FOR THOSE IN RECOVERY AS WELL AS ASSISTING FAMILY MEMBERS OF THOSE IN RECOVERY. THIS PROGRAM SERVED 82 INDIVIDUALS DURING 2023. THE ORGANIZATION'S PERSISTANCE PAYS OFF SERVES INDIVIDUAL COLLEGE STUDENTS CURRENTLY ENROLLED AND ATTENDING IVY TECH FORT WAYNE COMMUNITY COLLEGE AND PURDUE FORT WAYNE UNIVERSITY THAT NEED SUPPORTIVE SERVICES TO ADDRESS AND IDENTIFY BARRIERS TO THEIR EDUCATIONAL GOAL. THIS PROGRAMMED SERVED 79 INDIVIDUALS DURING 2023. Works Connect LLC 333 East Lewis Street Fort Wayne IN 46802 823046532 Employment Agency IN LSSI