Lasting Change INC FY2023 filing

Tax-deductible

Fort Wayne, IN501(c)(3)Since 1968Crime & LegalEIN 35-1167389Revenue $25.3M in FY2023

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.
$2.0M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
$2.0M
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
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
$29.7M
71% of total assets
Worth a look: liabilities are 71% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$25.3M
+50% vs prior year
Spent
$23.2M
To programs
81%
Net assets
$11.8M
By yearFY2020–FY2024
Revenue
$25.3M
FY2023▲ +50%
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
$23.2M
FY2023▲ +18%
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
$11.8M
FY2023▲ +28%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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% · $18.8M Management & general 15% · $3.5M Fundraising 4% · $911K

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

16 people listed on the 990; $2.0M paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$531,093Pt VII · Sec A
Former President
$355,446Pt VII · Sec A
Executive VP of Lifeline
$236,224Pt VII · Sec A
Executive State Director
$182,743Pt VII · Sec A
Chief Marketing & Communications Officer
$167,613Pt VII · Sec A
Vp-Residential Services
$153,056Pt VII · Sec A
Vp-Human Resources
$144,564Pt VII · Sec A
Chief Financial Officer - Start 05/2023
$110,754Pt 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 · $18.8M · in their own filed words · FY2023
01

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.

$10.8Mprogram 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.

$8.0Mprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$25.3M
Ln 12
Fees for servicesLn 2g$24.6M
Gifts and grantsLn 1h$507K
Investment incomeLn 3$161K
Money outPt IX
$23.2M
Ln 25
Programscol B$18.8M
Managementcol C$3.5M
Fundraisingcol D$911K
Owns and owesPt X
$11.8M
net assets · Ln 32
Cash and savingsLn 1–2$458K
Total assetsLn 16$41.5M
LiabilitiesLn 26$29.7M
PeoplePt VI, VII
16
listed · VII A
PaidVII A9
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$507K
Government grantsLn 1e$440K
Fees for servicesLn 2g$24.6M
Investment incomeLn 3$161K
Other incomeLn 4–11$39K
Gains on assetsLn 7$11K
Total revenueLn 12$25.3M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$458K
Cash and savings togetherLn 1–2$458K
InvestmentsLn 11–13$8.9M
Land, buildings, equipmentLn 10c$11.0M
Other assetsLn 15$5.8M
Total assetsLn 16$41.5M
LiabilitiesLn 26$29.7M
Net assetsLn 32$11.8M
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 FY23End FY23
Cash and savingsLn 1–2$3.7M$458K
InvestmentsLn 11–13$8.3M$8.9M
Land, buildings, equipmentLn 10c$9.9M$11.0M
Total assetsLn 16$39.9M$41.5M
LiabilitiesLn 26$30.6M$29.7M
Net assetsLn 32$9.2M$11.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$772K$617K$116K$39K
Other salaries and wagesLn 7$10.0M$8.0M$1.5M$502K
Pension plan contributionsLn 8$272K$217K$41K$14K
Other employee benefitsLn 9$1.1M$912K$171K$57K
Payroll taxesLn 10$825K$660K$124K$41K
Management feesLn 11a$1.3M$1.1M$202K
Legal feesLn 11b$93K$79K$14K
Accounting feesLn 11c$59K$50K$9K
Lobbying feesLn 11d$57K$57K
Investment management feesLn 11f$29K$29K
Other fees for servicesLn 11g$913K$730K$137K$46K
Advertising and promotionLn 12$87K$74K$13K
Office expensesLn 13$312K$265K$47K
Information technologyLn 14$594K$505K$89K
OccupancyLn 16$3.6M$2.9M$538K$179K
TravelLn 17$214K$182K$32K
InterestLn 20$221K$188K$33K
Depreciation, depletion and amortizationLn 22$553K$442K$83K$28K
InsuranceLn 23$533K$453K$80K
Other expenses (24a–d)Ln 24$1.5M$1.3M$228K$6K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$23.2M$18.8M$3.5M$911K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $21.0M$25.5M−$4.5M$7.9M 990 PDF
FY2023 Viewing $25.3M$23.2M$2.2M$11.8M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $25,322,032 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $627,943$507,065
I-9 Program service revenuePrior year $16,131,679$24,614,755
I-10 Investment incomePrior year $91,994$161,477
I-11 Other revenuePrior year $13,274$38,735
I-12 Total revenuePrior year $16,864,890$25,322,032
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $10,670,648$13,043,183
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $8,941,150$10,120,145
I-18 Total expensesPrior year $19,611,798$23,163,328
I-19 Revenue less expensesPrior year −$2,746,908$2,158,704
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $25,322,032 across 8 lines filed
VIII-1e Government grants$440,467
VIII-1f All other contributions, gifts and grants$66,598
VIII-1h Total contributions, gifts and grants$507,065
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,614,755$24,614,755
VIII-3 Investment incomeExcluded from tax $150,872$150,872
VIII-7 Net gain or loss on sales of assetsExcluded from tax $10,605$10,605
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $38,735$38,735
VIII-12 Total revenueRelated to mission $24,653,490 · Unrelated business $0 · Excluded from tax $161,477$25,322,032
Part IX · Statement of functional expenses $23,163,328 across 21 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $617,245 · Management $115,733 · Fundraising $38,577$771,555
IX-7 Other salaries and wagesPrograms $8,028,299 · Management $1,505,306 · Fundraising $501,769$10,035,374
IX-8 Pension plan contributionsPrograms $217,339 · Management $40,751 · Fundraising $13,584$271,674
IX-9 Other employee benefitsPrograms $912,062 · Management $171,012 · Fundraising $57,004$1,140,078
IX-10 Payroll taxesPrograms $659,602 · Management $123,675 · Fundraising $41,225$824,502
IX-11a Management feesPrograms $1,147,233 · Management $202,453$1,349,686
IX-11b Legal feesPrograms $78,643 · Management $13,878$92,521
IX-11c Accounting feesPrograms $50,351 · Management $8,886$59,237
IX-11d Lobbying feesPrograms $56,737$56,737
IX-11f Investment management feesManagement $28,893$28,893
IX-11g Other fees for servicesPrograms $730,065 · Management $136,887 · Fundraising $45,629$912,581
IX-12 Advertising and promotionPrograms $73,794 · Management $13,022$86,816
IX-13 Office expensesPrograms $265,296 · Management $46,817$312,113
IX-14 Information technologyPrograms $505,120 · Management $89,139$594,259
IX-16 OccupancyPrograms $2,867,121 · Management $537,585 · Fundraising $179,195$3,583,901
IX-17 TravelPrograms $182,033 · Management $32,123$214,156
IX-20 InterestPrograms $188,040 · Management $33,184$221,224
IX-22 Depreciation, depletion and amortizationPrograms $442,371 · Management $82,945 · Fundraising $27,648$552,964
IX-23 InsurancePrograms $452,853 · Management $79,915$532,768
IX-24 Other expenses (24a–d)Programs $1,287,548 · Management $228,344 · Fundraising $6,397$1,522,289
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $18,761,752 · Management $3,490,548 · Fundraising $911,028$23,163,328
Part X · Balance sheet $41,497,699 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,173,268$0
X-2 Savings and temporary cash investmentsStart of year $1,513,574$457,892
X-4 Accounts receivableStart of year $9,046,586$15,055,477
X-9 Prepaid expenses and deferred chargesStart of year $366,696$220,564
X-10c Land, buildings and equipment, netStart of year $9,891,217$11,042,800
X-11 Publicly traded securitiesStart of year $4,993,757$5,672,838
X-13 Program-related investmentsStart of year $3,263,195$3,263,195
X-15 Other assetsStart of year $8,602,928$5,784,933
X-16 Total assetsStart of year $39,851,221$41,497,699
X-17 Accounts payable and accrued expensesStart of year $17,893,540$19,574,996
X-19 Deferred revenueStart of year $353,023$89,220
X-25 Other liabilitiesStart of year $8,817,398$6,856,811
X-26 Total liabilitiesStart of year $30,625,693$29,663,660
X-27 Net assets without donor restrictionsStart of year $9,225,528$11,834,039
X-32 Total net assets or fund balancesStart of year $9,225,528$11,834,039
X-33 Total liabilities and net assetsStart of year $39,851,221$41,497,699
Part XI · Reconciliation of net assets $11,834,039 net assets at year end
XI-1 Total revenue$25,322,032
XI-2 Total expenses$23,163,328
XI-3 Revenue less expenses$2,158,704
XI-4 Net assets at start of year$9,225,528
XI-5 Net unrealized gains (losses) on investments$494,589
XI-6 Donated services and use of facilities$9,801
XI-9 Other changes in net assets−$54,583
XI-10 Net assets at end of year$11,834,039

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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