Foundation for Lutheran Child and Family Services Indiana Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO PROVIDE A PERMANENT ENDOWMENT FOR LUTHERAN CHILD & FAMILY SERVICES OF IN/KY, INC., A RELATED 501C3 ORGANIZATION TO ENHANCE THEIR ABILITY TO SERVE HUMAN NEEDS BY PROVIDING PROGRAMS OF COMPASSIONATE CARE AND COUNSEL TO ENHANCE DIGNITY AND QUALITY OF LIFE.
- Income
- $6.1 million
- Spending
- $4.1 million
- Spent on programs
- 78%
- Reserves
- 105 months of spending
- Largest source of income
- donations and private grants, 44%
- Employees
- 0
- Volunteers
- 341
- Highest pay
- $187,538, ceo & secretary
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 90% of charities in its peer group (human services, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 105.0 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
15 of 15Income exceeded spending by 33% of income.
Income trend
15 of 15Income rose 5% on the year before.
Spending floor
15 of 1578% of spending went to programs and raising each dollar of donations cost 16 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 257 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $1.2 million spent. OUR PRIMARY PURPOSE IS TO SUPPORT LCFS. THE FOUNDATION HAS RAISED FUNDS FOR THE FOLLOWING LCFS PROGRAMS: LUTHERWOOD, EMERGENCY SHELTER CARE (INCLUDING STOPGAP) RESIDENTIAL PROGRAMS, AND TRINITY HOUSE RESIDENTIAL PROGRAMS, COMMUNITY BASED SERVICES, INSPIRE, PANDO AND SPIRITUAL GROWTH. RESIDENTIAL AND GROUP HOME SERVICES INCLUDE PROVIDING FOOD, SHELTER, EDUCATION, BASIC MEDICAL CARE, AND COUNSELING/THERAPY TO YOUTH LIVING AT LUTHERWOOD, TRINITY HOUSE, AND LCFS' EMERGENCY SHELTER CARE PROGRAMS. ADDITIONALLY, LCFS PROVIDES MENTORING AND INDEPENDENT LIVING SKILLS TRAINING TO CLIENTS ENROLLED IN RESIDENTIAL PROGRAMMING. THESE RESIDENTIAL PROGRAMS SERVED 221 YOUTH IN 2024. - CONTINUED ON SCHEDULE O -COMMUNITY BASED PROGRAMS (INCLUDING HOME BASED THERAPY AND INSPIRE) PROVIDE ADDITIONAL SUPPORT IN THE COMMUNITY FOR CHILDREN AND FAMILIES TO PROMOTE STRENGTHENING FAMILIES BY PROVIDING THERAPY, LIFE SKILLS, AND 2GEN SERVICES IN THEIR HOME/COMMUNITY SETTING. APPROXIMATELY 583 PEOPLE WERE SERVED THROUGH THESE SERVICES IN 2024.
- $2.0 million spent. THE SHARING PLACE IS A CLIENTS' CHOICE FOOD PANTRY PROVIDING FREE FOOD TO FAMILIES IN NEED WHO ARE CONSIDERED BELOW THE POVERTY LINE ACCORDING TO THE USDA STANDARDS. CLIENTS ARE ELIGIBLE TO RECEIVE FREE FOOD TWICE A MONTH. THE SHARING PLACE SERVED 16,653 FAMILIES, TOTALING 75,460 INDIVIDUALS, IN 2024. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $1,811,188, WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS OF $1,714,698.
- $25,163 spent. THE FOUNDATION FOR LUTHERAN CHILD & FAMILY SERVICES PROVIDES THE CHRISTMAS STORE, WHICH IS BY REFERRAL ONLY, WHERE CLIENTS MAY "SHOP" AT NO COST FOR GIFTS FOR THEIR FAMILY. IN 2024, 175 FAMILIES BENEFITTED FROM THE CHRISTMAS STORE, TOTALING 824 INDIVIDUALS. THE ORGANIZATION RECEIVED CONTRIBUTIONS OF $33,784 WHICH INCLUDED NONCASH IN-KIND CONTRIBUTIONS WITH DONOR DESIGNATED VALUE AS AN EXPENSE AND REVENUE FOR APPROXIMATELY $4,483. MANY IN-KIND DONATIONS WERE NOT ASSIGNED A VALUE BY THE DONOR AND WERE THEREFORE ENTERED AS $0.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1991.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
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