Lasting Change INC FY2022 filing

Tax-deductible

Fort Wayne, IN501(c)(3)Since 1968Crime & LegalEIN 35-1167389Revenue $16.9M in FY2022

On file with the IRSlifelineyouth.org/lasting-change4150 Illinois Rd, 46804-1208 · Fort Wayne, INTax-exempt since May 1968Publicly supported charity — 170(b)(1)(A)(vi)

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Lasting Change provides administrative support to related non-profit organizations. Currently support is provided to lifeline youth and family services and crosswinds, INC.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$1.7M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $825K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.7M
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$30.6M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$16.9M
+77% vs prior year
Spent
$19.6M
To programs
81%
Net assets
$9.2M
By yearFY2020–FY2024
Revenue
$16.9M
FY2022▲ +77%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.5M
FY2021$9.5M
FY2022$16.9M
FY2023$25.3M
FY2024$21.0M
Expenses
$19.6M
FY2022▲ +113%
Tap a bar for its year
Expenses by fiscal year
FY2020$5.9M
FY2021$9.2M
FY2022$19.6M
FY2023$23.2M
FY2024$25.5M
Net assets
$9.2M
FY2022▼ -21%
Tap a bar for its year
Net assets by fiscal year
FY2020$11.3M
FY2021$11.7M
FY2022$9.2M
FY2023$11.8M
FY2024$7.9M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1968.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $15.9M Management & general 15% · $3.0M Fundraising 4% · $753K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $1.7M paid to officers and key staff.

Part VII, Section A · reportable compensation
President (retired 10/31/2022)
$399,838Pt VII · Sec A
Chief Executive Officer
$370,244Pt VII · Sec A
Executive VP of Lifeline
$201,928Pt VII · Sec A
Chief Marketing Officer
$168,206Pt VII · Sec A
Chief Financial Officer
$152,553Pt VII · Sec A
VP of Residential Services
$150,663Pt VII · Sec A
VP of Culture and Faith
$139,786Pt VII · Sec A
Executive State Director
$113,037Pt VII · Sec A

Timothy M Smith’s $343K as Chief Executive Officer is at the 83rd percentile of top reported officer pay among 247 $10–100M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Timothy Smith—$531,093———
Mark Terrell$328,104$355,446$399,838$416,157$367,841
Timothy M Smith$343,104—$370,244$154,474—
Kevin Hedrick—$236,224$201,928$173,531$125,681
Debra L Johnson$230,739————
Debra Johnson—$182,743$113,037——
Kevin W Hedrick$174,988————
Abraham J Hepler$174,960————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides administrative support to related non-profit organizations.

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Provided by the organization

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2 programs · $15.9M · in their own filed words · FY2022
01

Residential Services

An average of 56 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.

$9.2Mprogram expense
02

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.

$6.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$16.9M
Ln 12
Fees for servicesLn 2g$16.1M
Gifts and grantsLn 1h$628K
Investment incomeLn 3$92K
Money outPt IX
$19.6M
Ln 25
Programscol B$15.9M
Managementcol C$3.0M
Fundraisingcol D$753K
Owns and owesPt X
$9.2M
net assets · Ln 32
Cash and savingsLn 1–2$3.7M
Total assetsLn 16$39.9M
LiabilitiesLn 26$30.6M
PeoplePt VI, VII
15
listed · VII A
PaidVII A8
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$628K
Government grantsLn 1e$67K
Fundraising eventsLn 1c$39K
Fees for servicesLn 2g$16.1M
Investment incomeLn 3$92K
Other incomeLn 4–11$13K
Gains on assetsLn 7$8K
Total revenueLn 12$16.9M
Assets in detailPt X, end of year
CashLn 1$2.2M
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$3.7M
InvestmentsLn 11–13$8.3M
Land, buildings, equipmentLn 10c$9.9M
Other assetsLn 15$8.6M
Total assetsLn 16$39.9M
LiabilitiesLn 26$30.6M
Net assetsLn 32$9.2M
OperationsPt I, VI
EmployeesI 564
VolunteersI 64
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.9M$3.7M
InvestmentsLn 11–13$3.3M$8.3M
Land, buildings, equipmentLn 10c$9.3M$9.9M
Total assetsLn 16$19.3M$39.9M
LiabilitiesLn 26$7.6M$30.6M
Net assetsLn 32$11.7M$9.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$919K$735K$138K$46K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$7.9M$6.3M$1.2M$395K
Pension plan contributionsLn 8$75K$60K$11K$4K
Other employee benefitsLn 9$1.1M$885K$166K$55K
Payroll taxesLn 10$665K$532K$100K$33K
Management feesLn 11a$639K$543K$96K
Legal feesLn 11b$77K$65K$12K
Accounting feesLn 11c$36K$31K$5K
Lobbying feesLn 11d$62K$62K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$27K$27K
Other fees for servicesLn 11g$515K$412K$77K$26K
Advertising and promotionLn 12$62K$53K$9K
Office expensesLn 13$143K$122K$21K
Information technologyLn 14$369K$314K$55K
RoyaltiesLn 15$0
OccupancyLn 16$3.3M$2.6M$491K$164K
TravelLn 17$131K$111K$20K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$131K$111K$20K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$537K$430K$81K$27K
InsuranceLn 23$1.8M$1.6M$275K
Other expenses (24a–d)Ln 24$1.1M$936K$166K$3K
Total functional expensesLn 25$19.6M$15.9M$3.0M$753K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $21.0M$25.5M−$4.5M$7.9M 990 PDF
FY2023 $25.3M$23.2M$2.2M$11.8M 990 PDF
FY2022 Viewing $16.9M$19.6M−$2.7M$9.2M 990 PDF
FY2021 $9.5M$9.2M$310K$11.7M 990 PDF
FY2020 $6.5M$5.9M$654K$11.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $16,864,890 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,479$627,943
I-9 Program service revenuePrior year $9,437,223$16,131,679
I-10 Investment incomePrior year $4,401$91,994
I-11 Other revenuePrior year $63,340$13,274
I-12 Total revenuePrior year $9,509,443$16,864,890
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $5,939,756$10,670,648
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,259,549$8,941,150
I-18 Total expensesPrior year $9,199,305$19,611,798
I-19 Revenue less expensesPrior year $310,138−$2,746,908
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $16,864,890 across 12 lines filed
VIII-1c Fundraising events$39,000
VIII-1e Government grants$66,578
VIII-1f All other contributions, gifts and grants$522,365
VIII-1h Total contributions, gifts and grants$627,943
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $16,131,679$16,131,679
VIII-3 Investment incomeExcluded from tax $83,528$83,528
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $8,466$8,466
VIII-8 Net income from fundraising eventsExcluded from tax −$15,347−$15,347
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $28,621$28,621
VIII-12 Total revenueRelated to mission $16,160,300 · Excluded from tax $76,647$16,864,890
Part IX · Statement of functional expenses $19,611,798 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $734,880 · Management $137,791 · Fundraising $45,930$918,601
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $6,325,243 · Management $1,185,984 · Fundraising $395,328$7,906,555
IX-8 Pension plan contributionsPrograms $59,850 · Management $11,222 · Fundraising $3,741$74,813
IX-9 Other employee benefitsPrograms $884,842 · Management $165,908 · Fundraising $55,303$1,106,053
IX-10 Payroll taxesPrograms $531,701 · Management $99,694 · Fundraising $33,231$664,626
IX-11a Management feesPrograms $542,815 · Management $95,791$638,606
IX-11b Legal feesPrograms $65,350 · Management $11,532$76,882
IX-11c Accounting feesPrograms $30,800 · Management $5,435$36,235
IX-11d Lobbying feesPrograms $61,910$61,910
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $27,250$27,250
IX-11g Other fees for servicesPrograms $411,701 · Management $77,194 · Fundraising $25,731$514,626
IX-12 Advertising and promotionPrograms $52,514 · Management $9,267$61,781
IX-13 Office expensesPrograms $121,811 · Management $21,496$143,307
IX-14 Information technologyPrograms $313,996 · Management $55,411$369,407
IX-15 Royalties$0
IX-16 OccupancyPrograms $2,617,702 · Management $490,819 · Fundraising $163,606$3,272,127
IX-17 TravelPrograms $110,929 · Management $19,576$130,505
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $111,148 · Management $19,614$130,762
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $429,858 · Management $80,598 · Fundraising $26,866$537,322
IX-23 InsurancePrograms $1,560,051 · Management $275,303$1,835,354
IX-24 Other expenses (24a–d)Programs $936,416 · Management $165,761 · Fundraising $2,899$1,105,076
IX-25 Total functional expensesPrograms $15,903,517 · Management $2,955,646 · Fundraising $752,635$19,611,798
Part X · Balance sheet $39,851,221 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $1,564,505$2,173,268
X-2 Savings and temporary cash investmentsStart of year $319,368$1,513,574
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $4,054,367$9,046,586
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $372,861$366,696
X-10c Land, buildings and equipment, netStart of year $9,336,198$9,891,217
X-11 Publicly traded securitiesStart of year $1,098$4,993,757
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $3,263,195$3,263,195
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$8,602,928
X-16 Total assetsStart of year $19,329,135$39,851,221
X-17 Accounts payable and accrued expensesStart of year $3,369,718$17,893,540
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $130,520$353,023
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $124,854$8,817,398
X-26 Total liabilitiesStart of year $7,592,449$30,625,693
X-27 Net assets without donor restrictionsStart of year $11,736,686$9,225,528
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $11,736,686$9,225,528
X-33 Total liabilities and net assetsStart of year $19,329,135$39,851,221
Part XI · Reconciliation of net assets $9,225,528 net assets at year end
XI-1 Total revenue$16,864,890
XI-2 Total expenses$19,611,798
XI-3 Revenue less expenses−$2,746,908
XI-4 Net assets at start of year$11,736,686
XI-5 Net unrealized gains (losses) on investments−$147,981
XI-6 Donated services and use of facilities$10,150
XI-9 Other changes in net assets$373,581
XI-10 Net assets at end of year$9,225,528

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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