Loving Shepherd International Services and Foundation Inc

Nonprofit profile at a glance

EIN
364495623
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Bluffton, IN, USA
Phone
2608249000
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Adoption
Affiliation
Christianity

Reported finances

Revenue
$5,496,900
Expenses
$5,149,703
Assets
$9,736,678
Liabilities
$45,440

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

Leadership & pay

8 people listed

Highest reported compensation

  • DOUG ISCH (LSM PRESIDEN): $92,211 total reported compensation
  • ED SCHWARTZ (DIR-NEW INIT): $38,355 total reported compensation

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

Overview

Mission

We help the world's most vulnerable children reach their god-given potential so they can become godly leaders and transform their culture for christ.

What it reported doing in 2024

Haiti - lsm helps extremely vulnerable children in haiti experience the love and safety of a christian family. These children who were once orhpaned, abandoned, abused or child slaves are now part of our homes of hope program. They receive the love of a family, discipleship, education, life skills and vocational training which empowers them to thrive and become future leaders in their communities. Business - lsm operates multiple businesses for the purpose of creating revenue streams to support lsm's ongoing work to help vulnerable kids, as well as to provide sustainable jobs within the communities we serve.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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 most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 52
  • Accountability: 85
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.6%; rating input score 87
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: $20.44 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 13th percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 6.3%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 86.6% of revenue deployed · 90.9% of spending went to programs
  • Governance: 6 of 8 board members independent · 8 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $4.7M in reported program spending
  • Leadership: top reported pay $92K · 8 people listed
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.