2024-11-05T14:45:03+00:00 2023-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-01-01 351167389 Lasting Change INC LAST 2607023803 4150 ILLINOIS RD FORT WAYNE IN 46804 TIMOTHY M SMITH CEO 2607023803 2024-11-05 true true Lauren Denton P01571860 2604604000 2023-11-15 2023 2024-10-15 13:58:12Z TIMOTHY M SMITH 4150 ILLINOIS RD FORT WAYNE IN 46804 25322032 false X LIFELINEYOUTH.ORG/LASTING-CHANGE X 1968 IN LASTING CHANGE PROVIDES ADMINISTRATIVE SUPPORT TO RELATED NON-PROFIT ORGANIZATIONS. CURRENTLY SUPPORT IS PROVIDED TO LIFELINE YOUTH AND FAMILY SERVICES AND CROSSWINDS, INC. 7 7 269 10 0 0 627943 507065 16131679 24614755 91994 161477 13274 38735 16864890 25322032 0 0 10670648 13043183 0 911028 8941150 10120145 19611798 23163328 -2746908 2158704 39851221 41497699 30625693 29663660 9225528 11834039 THE MISSION STATEMENT OF THE ORGANIZATION IS CHANGING HEARTS AND BRINGING HOPE TO INDIVIDUALS, FAMILIES, AND COMMUNITIES. false false 10811041 10145317 RESIDENTIAL SERVICES - AN AVERAGE OF 49 BOYS WERE HOUSED AND SERVED AT OUR 24 HOUR RESIDENTIAL FACILITIES IN PIERCETON, INDIANA, FORT WAYNE, INDIANA, AND WHEATFIELD INDIANA. THE RESIDENTS PARTICIPATE IN A SEXUAL OFFENDER RELAPSE PREVENTION AND/OR INDEPENDENT LIVING PROGRAM. THE FACILITY OFFERS HOUSING, A SCHOOL, GYMNASIUM, AND A WOOD WORKSHOP. WE HELP OUR RESIDENTIAL STUDENTS FOCUS ON OVERCOMING THE PAST AND SEEKING HOPE FOR THE FUTURE. 7950711 14509773 LASTING CHANGE PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACCOUNTING, HUMAN RESOURCES, PAYROLL, MARKETING, AND EXECUTIVE OVERSIGHT, AND ALSO LEASES A BUILDING TO LIFELINE YOUTH AND FAMILY SERVICES AND CROSSWINDS, INC. 18761752 true true false true false false false false false true false true true true true false true false false false false false false false false false false false true false false false false false false false false false false false false true true true true false false true 61 0 269 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false IN X ROBIN STRASSER 2607023797 4150 ILLINOIS ROAD FORT WAYNE IN 46804 Dave Neckers Board Member 3.0 2.0 X 0 0 0 Ed Gillig Board Member 3.0 2.0 X 0 0 0 Ed McKaig Board Member 3.0 2.0 X 0 0 0 Jim Houlihan Board Vice President 3.0 2.0 X 0 0 0 Michael Futch Board Member 3.0 2.0 X 0 0 0 Paula Bostwick Board Member 3.0 2.0 X 0 0 0 Tom Rhoades Board President 3.0 2.0 X 0 0 0 DAVID CUMMINGS CHIEF FINANCIAL OFFICER - LEFT 05/2023 40.0 10.0 X 75142 0 10591 Robin Strasser Chief Financial Officer - START 05/2023 40.0 10.0 X 110754 0 6101 Timothy Smith Chief Executive Officer 40.0 10.0 X 531093 0 37874 Abraham Hepler VP-Residential Services 50.0 0.0 X 153056 0 30126 Curtis Smith Chief Marketing & Communications Officer 40.0 10.0 X 167613 0 28849 Cynthia White VP-Human Resources 40.0 10.0 X 144564 0 30448 Debra Johnson Executive State Director 50.0 0.0 X 182743 0 15453 Kevin Hedrick EXECUTIVE VP OF LIFELINE 1.0 49.0 X 236224 0 38093 Mark Terrell FORMER PRESIDENT 0.0 0.0 X 355446 0 0 1956635 0 197535 12 true true false 0 440467 66598 507065 ADMINISTRATIVE/MANAGEMENT SERVICES 561110 6799424 6799424 RENTAL INCOME 624100 3061570 3061570 STUDENT TUITION 624100 1520473 1520473 MEDICAID COUNSELING 624100 274080 274080 COURT & WELFARE FEES 624100 12959208 12959208 0 0 0 0 24614755 150872 150872 0 0 10605 0 0 10605 10605 10605 MISCELLANEOUS INCOME 900099 38735 38735 0 0 0 0 38735 25322032 24653490 0 161477 771555 617245 115733 38577 10035374 8028299 1505306 501769 271674 217339 40751 13584 1140078 912062 171012 57004 824502 659602 123675 41225 1349686 1147233 202453 92521 78643 13878 59237 50351 8886 56737 56737 28893 28893 912581 730065 136887 45629 86816 73794 13022 312113 265296 46817 594259 505120 89139 3583901 2867121 537585 179195 214156 182033 32123 221224 188040 33184 552964 442371 82945 27648 532768 452853 79915 RECRUITING EXPENSE 679462 577543 101919 PARTICIPANT EXPENSE 614340 522189 92151 MISCELLANEOUS EXPENSE 127929 102342 19190 6397 EQUIPMENT 100558 85474 15084 0 0 0 0 23163328 18761752 3490548 911028 2173268 0 1513574 457892 0 9046586 15055477 0 0 0 0 0 0 366696 220564 16964296 5921496 9891217 11042800 4993757 5672838 0 3263195 3263195 0 8602928 5784933 39851221 41497699 17893540 19574996 0 353023 89220 0 0 0 0 3561732 3142633 0 8817398 6856811 30625693 29663660 X 9225528 11834039 0 9225528 11834039 39851221 41497699 X 2158704 494589 9801 -54583 X false true X true false X X 2 LIFELINE YOUTH AND FAMILY SERVICES INC 320420745 9 true 0 0 CROSSWINDS INC 454552417 9 true 0 0 2 0 0 true false false false false false false false false false false false false false false true true true X true true Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies LASTING CHANGE INC., THE SOLE MEMBER OF LIFELINE YOUTH AND FAMILY SERVICES, INC. (LYFS), CROSSWINDS, INC. (CW), AND LC RESIDENTIAL HOLDINGS, LLC (LCRH) HAS THE POWER TO APPOINT AND ELECT A MAJORITY OF THE NUMBER OF DIRECTORS CONSTITUTING THE FULL BOARD OF BOTH ENTITIES. DIRECTORS CONSTITUTING THE FULL BOARD OF LYFS AND CW SHALL BE ELECTED BY THE AFFIRMATIVE VOTE OF A MAJORITY OF THE APPOINTED DIRECTORS. CURRENTLY BOARD MEMBERS OF LASTING CHANGE, INC. SERVE ON THE BOARD OF ONE OF ITS SUPPORTED ORGANIZATIONS. IT IS THROUGH THIS BOARD OVERLAP THAT THE SUPPORTED ORGANIZATIONS HAVE INFLUENCE OVER THE FILING ORGANIZATION'S INVESTMENT POLICIES AND IN DIRECTING THE SUPPORTING ORGANIZATION'S USE OF ITS INCOME OR ASSETS. Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee THE ORGANIZATION HAS THE POWER TO APPOINT AND ELECT THE MAJORITY OF THE DIRECTORS OF THE SUPPORTED ORGANIZATIONS. Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities THE ORGANIZATION EXERCISES A SUBSTANTIAL DEGREE OF DIRECTION OVER THE POLICIES, PROGRAMS, AND ACTIVITIES OF EACH OF ITS SUPPORTED ORGANIZATIONS BY HAVING THE POWER TO APPOINT AND ELECT THE MAJORITY OF THE DIRECTORS OF THE SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 56737 56737 56737 56737 18761606 18761606 18818343 18818343 1000000 1000000 250000 250000 0 0 0 0 0 522565 945176 1000000 2467741 3701611 0 62397 61910 56737 181044 0 130641 236294 250000 616935 925402 0 0 0 0 0 1804470 1804470 9649861 4092898 5556963 293289 111184 182105 1186175 1067549 118626 4030501 649865 3380636 11042800 INVESTMENT IN AFFILIATE 3263195 3263195 ROU OPERATING LEASE 5590695 ROU FINANCE LEASE 94 INTEREST RATE SWAP 194144 5784933 OPERATING LEASE LIABILITY 5928195 FINANCE LEASE LIABILITY 2966 LINE OF CREDIT 925650 6856811 X 25742946 494589 9801 0 504390 25238556 28893 54583 83476 25322032 23134435 0 0 23134435 28893 0 28893 23163328 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ASC 740 DISCLOSURE MANAGEMENT HAS EVALUATED THEIR INCOME TAX PROVISIONS 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 4(b) Other revenues in form 990 not in audited financial statements UNREALIZED LOSS ON INTEREST RATE SWAP - 54583 X X X X false false false false false false false false false Mark Terrell FORMER PRESIDENT 355446 0 0 0 0 0 0 0 0 0 355446 0 0 0 Timothy Smith Chief Executive Officer 438093 0 93000 0 0 0 22500 0 15374 0 568967 0 0 0 Kevin Hedrick EXECUTIVE VP OF LIFELINE 151224 0 85000 0 0 0 0 0 38093 0 274317 0 0 0 Debra Johnson Executive State Director 182743 0 0 0 0 0 0 0 15453 0 198196 0 0 0 Curtis Smith Chief Marketing & Communications Officer 155113 0 12500 0 0 0 0 0 28849 0 196462 0 0 0 Abraham Hepler VP-Residential Services 118056 0 35000 0 0 0 0 0 30126 0 183182 0 0 0 Cynthia White VP-Human Resources 133064 0 11500 0 0 0 0 0 30448 0 175012 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 AND RELATED SCHEDULES RE REVIEWED IN DETAIL BY THE CFO, CEO, AND THE FINANCE COMMITTEE OF THE BOARD. THE 990 IS ALSO REVIEWD BY THE FULL BOARD AND AN INDEPENDENT CPA FIRM PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE IS PROVIDED TO OFFICERS, DIRECTORS, KEY EMPLOYEES, AND OTHER INTERESTED PERSONS. THE RESPONSES TO THE QUESTIONNAIRES ARE REVIEWED BY MANAGEMENT. ANY CONFLICTS DISCLOSED ARE DEALT IWTH AT THE BOARD'S DISCRETION WHICH INCLUDES RECUSAL FROM VOTING ON MATTERS RELATED TO THE CONFLICT. Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMPENSATION REVIEW FOR THE CHIEF EXECUTIVE OFFICER IS CONDUCTED ANNUALLY BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS. Form 990, Part VI, Line 15b Process to establish compensation of other employees A COMPENSATION REVIEW FOR THE CHIEF EXECUTIVE OFFICER IS CONDUCTED ANNUALLY BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances UNREALIZED LOSS ON INTEREST RATE SWAP - -54583; LC RESIDENTIAL HOLDINGS LLC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 871114211 RES SERVICES IN 0 0 LAST CHANGE PWA AND SPENCER HOME LLC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 871201320 RES SERVICES IN 13669755 7321669 LC RESIDENT WHEATFIELD RESIDENTIAL LLC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 871188292 RES SERVICES IN 1523274 2330700 LC RESIDENT CROSSWINDS INC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 454222417 SOCIAL SERVICES IN 501(c)(3) 10 LCI true LIFELINE YOUTH AND FAMILY SERVICES INC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 350420745 SOCIAL SERVICES IN 501(c)(3) 10 LCI true false false false true true false false false false true false false false false false true true true true CROSSWINDS INC Q 1367364 LIFELINE YOUTH AND FAMILY SERVICES INC Q 4082374 Lasting Change INC 4150 ILLINOIS RD FORT WAYNE IN 46804 351167389 X 0 56737 56737 18761606 18818343 1000000 250000 0 0 0 LIFELINE YOUTH AND FAMILY SERVICES INC 4150 ILLINOIS ROAD FORT WAYNE IN 46804 320420745 0 0 0 0 0 0 0 0 0 0