Lives Under Construction Ranch INC FY2021 filing

Tax-deductible

Lampe, MO501(c)(3)Since 1982EIN 46-0368556Revenue $1.5M in FY2021

On file with the IRSlucboys.org296 Boys Ranch Rd, 65681-7205 · Lampe, MOTax-exempt since Feb 1983Publicly supported — 509(a)(2)

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Luc provides a home for boys who have problems related to the home, peer pressure, or substance abuse. Luc positively impacts the boys' Lives by providing a biblically-based family environment.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
$109K 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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FY2021 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $65K a year · 5% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
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
13 mo
of spending, in cash
Looks good: 13.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $24K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$53K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 10 voting members
Looks good: 8 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+15% vs prior year
Spent
$1.3M
To programs
92%
Net assets
$4.8M
By yearFY2020–FY2025
Revenue
$1.5M
FY2021▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.5M
FY2022$1.4M
FY2023$1.2M
FY2024$1.6M
FY2025$1.4M
Expenses
$1.3M
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.3M
FY2023$1.4M
FY2024$1.7M
FY2025$1.3M
Net assets
$4.8M
FY2021▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.0M
FY2021$4.8M
FY2022$5.0M
FY2023$4.9M
FY2024$4.9M
FY2025$5.0M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 1983.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $1.2M Management & general 7% · $89K Fundraising 1% · $9K

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

10 people listed on the 990; $109K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$57,181Pt VII · Sec A
Secretary
$51,500Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director (re
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Sheila Ortman$105,192$106,205$95,991$74,373$51,500—
Kenneth Ortman$35,583$104,132$93,487$79,696$57,181—
Ken Ortman—————$40,950

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers boys a safe, family-style home to overcome challenges like peer pressure and substance abuse.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2020
01

Luc assisted 20 boys at a time throughout the year, in the form of food, lodging, education and work programs that build self-esteem and enable them to lead productive lives.

$1.2Mprogram 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 · FY2024
Total grants receivedfrom 3 funders$24K
See all 3 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.0M
Fees for servicesLn 2g$300K
Other incomeLn 4–11$208K
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$89K
Fundraisingcol D$9K
Owns and owesPt X
$4.8M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$4.9M
LiabilitiesLn 26$53K
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Noncash giftsLn 1g$67K
Fees for servicesLn 2g$300K
Investment incomeLn 3$24K
Other incomeLn 4–11$208K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$53K
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$1.4M
Land, buildings, equipmentLn 10c$3.3M
Total assetsLn 16$4.9M
LiabilitiesLn 26$53K
Net assetsLn 32$4.8M
OperationsPt I, VI
EmployeesI 546
VolunteersI 672
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.3M$1.4M
Land, buildings, equipmentLn 10c$3.2M$3.3M
Total assetsLn 16$5.1M$4.9M
LiabilitiesLn 26$78K$53K
Net assetsLn 32$5.0M$4.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$115K$102K$12K$1K
Other salaries and wagesLn 7$471K$419K$47K$5K
Other employee benefitsLn 9$67K$60K$7K$673
Payroll taxesLn 10$49K$44K$5K$490
Accounting feesLn 11c$4K$4K
Advertising and promotionLn 12$418$418
Office expensesLn 13$8K$6K$2K
OccupancyLn 16$121K$109K$12K
TravelLn 17$6K$6K
Depreciation, depletion and amortizationLn 22$154K$153K$2K
InsuranceLn 23$47K$46K$469
Other expenses (24a–d)Ln 24$250K$250K
All other expensesLn 24e$11K$11K$570
Total functional expensesLn 25$1.3M$1.2M$89K$9K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.3M$34K$5.0M 990 PDF
FY2024 $1.6M$1.7M−$21K$4.9M 990 PDF
FY2023 $1.2M$1.4M−$110K$4.9M 990 PDF
FY2022 $1.4M$1.3M$148K$5.0M 990 PDF
FY2021 Viewing $1.5M$1.3M$240K$4.8M 990 PDF
FY2020 $1.3M$1.2M$100K$5.0M 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 FY2021 990 (6 parts)
Part I · Summary $1,544,870 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $859,705$1,012,403
I-9 Program service revenuePrior year $461,190$299,613
I-10 Investment incomePrior year $24,015$24,449
I-11 Other revenue$208,405
I-12 Total revenuePrior year $1,344,910$1,544,870
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $660,476$702,689
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $584,372$602,160
I-18 Total expensesPrior year $1,244,848$1,304,849
I-19 Revenue less expensesPrior year $100,062$240,021
Part VI · Governance 8 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,544,870 across 6 lines filed
Lines not itemized here account for $208,405 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$1,012,403
VIII-1g Noncash contributions (included above)$67,116
VIII-1h Total contributions, gifts and grants$1,012,403
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $299,613$299,613
VIII-3 Investment incomeExcluded from tax $24,449$24,449
VIII-12 Total revenueRelated to mission $299,613 · Excluded from tax $232,854$1,544,870
Part IX · Statement of functional expenses $1,304,849 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $102,439 · Management $11,510 · Fundraising $1,151$115,100
IX-7 Other salaries and wagesPrograms $419,419 · Management $47,126 · Fundraising $4,713$471,258
IX-9 Other employee benefitsPrograms $59,907 · Management $6,731 · Fundraising $673$67,311
IX-10 Payroll taxesPrograms $43,628 · Management $4,902 · Fundraising $490$49,020
IX-11c Accounting feesManagement $3,905$3,905
IX-12 Advertising and promotionFundraising $418$418
IX-13 Office expensesPrograms $5,983 · Fundraising $1,994$7,977
IX-16 OccupancyPrograms $108,781 · Management $12,087$120,868
IX-17 TravelPrograms $6,139$6,139
IX-22 Depreciation, depletion and amortizationPrograms $152,622 · Management $1,542$154,164
IX-23 InsurancePrograms $46,402 · Management $469$46,871
IX-24 Other expenses (24a–d)Programs $250,427$250,427
IX-24e All other expensesPrograms $10,821 · Management $570$11,391
IX-25 Total functional expensesPrograms $1,206,568 · Management $88,842 · Fundraising $9,439$1,304,849
Part X · Balance sheet $4,899,027 assets, 13 lines filed
Asset lines not itemized here account for $12,282; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $236,518$52,679
X-2 Savings and temporary cash investmentsStart of year $1,065,941$1,356,591
X-4 Accounts receivable$21,297
X-8 Inventories for sale or useStart of year $228,900$100,000
X-9 Prepaid expenses and deferred chargesStart of year $37,469$25,987
X-10c Land, buildings and equipment, netStart of year $3,232,703$3,330,191
X-16 Total assetsStart of year $5,075,768$4,899,027
X-17 Accounts payable and accrued expensesStart of year $25,621$22,236
X-25 Other liabilitiesStart of year $52,645$30,884
X-26 Total liabilitiesStart of year $78,266$53,120
X-27 Net assets without donor restrictionsStart of year $4,997,502$4,845,907
X-32 Total net assets or fund balancesStart of year $4,997,502$4,845,907
X-33 Total liabilities and net assetsStart of year $5,075,768$4,899,027
Part XI · Reconciliation of net assets $4,845,907 net assets at year end
XI-1 Total revenue$1,544,870
XI-2 Total expenses$1,304,849
XI-3 Revenue less expenses$240,021
XI-4 Net assets at start of year$4,997,502
XI-5 Net unrealized gains (losses) on investments$8,286
XI-8 Prior period adjustments−$399,902
XI-10 Net assets at end of year$4,845,907

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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