Indiana United Methodist Children's Home

Legal name: Indiana United Methodist Children's Home Inc

Nonprofit profile at a glance

EIN
350877578
IRS 990 coverage
2014–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lebanon, IN, USA
Phone
765-482-5900
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,978,359
Expenses
$10,974,590
Assets
$24,312,317
Liabilities
$5,502,016

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • EDNA MAY (VICE PRESIDENT)
  • DANIEL EVANS (PRESIDENT)
  • RICHARD A LAPINSKI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RICHARD A LAPINSKI (EXECUTIVE DIRECTOR): $283,366 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Impact of Our Mission Is Helping Children in Crisis Find Happiness and Lead Independent Lives Indiana United Methodist Children’s Home has been serving youth in crisis for more than 100 years. The task of reorienting the lives of children and families is highly complex and intensive. Your support allows us to help abused and neglected youth find happiness and grow to lead independent lives. Over the years, thousands of our graduates have become productive members of society. We are proud they are raising families, coaching youth leagues, serving in our military and running companies. While placed at the Children’s Home, youth live in a therapeutic family style, non-institutional environm.

What it reported doing in 2024

The home provides a temporary home for the support, care, education, protection and needs of the children utilizing the practices of the teaching family model of care. Religious education opportunities are provided utilizing the principles of the united methodist church.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 66
  • Accountability: 90
  • Sustainability: 64
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 87.8%; rating input score 88
  • Fundraising efficiency: $1,734.45 raised per $1 spent on fundraising; rating input score 98; 98th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 14th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 8.4%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 2.22; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.23; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: -9.2% per year; rating input score 0; 1st percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 78.9% of revenue deployed · 87.8% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $9.6M in reported program spending
  • Leadership: top reported pay $283K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.