Lighthouse Youth Services Inc in Cincinnati, Ohio (OH)

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Lighthouse Youth Services Inc
Employer Identification Number (EIN)237046229
Name of OrganizationLighthouse Youth Services Inc
Address401 E Mcmillan St, Cincinnati, OH 45206-1922
ActivitiesCare and housing of children (orphanage, etc)
SubsectionCharitable Organization
Ruling Date12/1969
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$5,000,000 to $9,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$7,847,799
Amount of Income$25,135,491
Form 990 Revenue Amount$25,135,491
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Children's, Youth Services


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Amount of income in 2014: $25,135,491 (it was $24,294,657 in 2013)
This organization: 

 $25,135,491
Other organizations performing similar types of work: 

 $1,921,542

Assets in 2014: $7,847,799 (it was $7,706,981 in 2013)
This organization: 

 $7,847,799
Other organizations performing similar types of work: 

 $1,502,293

Expenses in 2014: $25,121,364
Lighthouse Youth Services Inc: 

 $25,121,364
Other organizations performing similar types of work: 

 $2,047,650

Income to expenses ratio in 2014: 1.0
Lighthouse Youth Services Inc: 

 1.0
Other organizations performing similar types of work: 

 1.0

Number of employees in 2014: 655
Lighthouse Youth Services Inc: 

 655
Other organizations performing similar types of work: 

 53

Employees paid over $100,000 in 2014: 0.8%
This organization: 

 0.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 30.2%
This organization: 

 30.2%
Other organizations performing similar types of work: 

 4.5%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?NoNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 109610695
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return774655
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$437,535$460,642
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$93,661$88,865
Total number of individuals who received more than $100,000 of reportable compensation from the organization33
Total number of independent contractors who received more than $100,000 of compensation from the organization32
Statement of Revenue
2011201220132014
Total revenue$22,698,516$23,226,144$24,294,657$25,135,491
Contributions, Gifts, Grants and Other Similar Amounts$6,636,996$7,157,031$7,181,189$7,588,649
Program Service Revenue$16,058,420$16,067,613$17,113,468$17,542,842
624100$17,113,468$17,542,842
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$0$0$0$0
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$0$0$0$0
Net gain/loss from sales of assets other than inventory$3,100$1,500$0$4,000
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $3,100$0 / $1,500$0 / $0$0 / $4,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $3,100$0 / $1,500$0 / $0$0 / $4,000
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$0$0$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$21,781,894$23,100,973$24,781,785$25,121,364
Grants and other assistance to domestic organizations and domestic governments$750,000$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$433,924$403,136$531,196$549,507
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$10,970,883$11,851,794$11,961,554$12,209,176
Pension plan accruals and contributions$614,296$497,930
Other employee benefits$1,310,462$1,553,394
Payroll taxes$1,062,683$890,404$903,359$925,196
Fees for services (non-employees)
Management$0$0
Legal$10,296$15,171
Accounting$45,352$52,553
Lobbying$10,000$10,000
Professional fundraising services$0$0$0$0
Investment management fees$0$0
Other$1,176,343$1,218,695
Advertising and promotion$0$0
Office expenses$0$0
Information technology$0$0
Royalties$0$0
Occupancy$1,996,019$2,053,422
Travel$637,523$710,674
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$83,939$68,857
Insurance$171,601$183,178
Other expenses$2,429,055$2,626,016
Other expenses$1,511,825$1,673,714
Other expenses$601,200$709,636
Other expenses$37,765$64,245
Balance Sheet
2011201220132014
Total assets$7,842,092$7,952,789$7,706,981$7,847,799
Cash - non-interest-bearing$1,523,136$1,427,065
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$135,000
Accounts receivable, net$4,941,844$4,831,234
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$70,450$125,247
Land, buildings, and equipment: cost or other basis$126,351$57,494
Investments - publicly traded securities$1,014,057$1,244,912
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$31,143$26,847
Total liabilities$3,139,752$3,125,280$3,366,600$3,493,291
Accounts payable and accrued expenses$2,272,975$2,168,449
Grants payable$0$0
Deferred revenue$79,568$79,930
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$1,014,057$1,244,912
Total net assets or fund balances$4,702,340$4,827,509$4,340,381$4,354,508
Unrestricted net assets$4,205,381$4,219,508
Temporarily restricted net assets$135,000$135,000
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0$0
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
2010 - 2014 Total
Public Support$35,486,399
Subtotal Support$35,486,399
Gifts, grants, contributions, and membership fees received$35,486,399
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$35,491,509
Public Support$35,486,399
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$5,110
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$79,303,320
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Beech Acres Parenting Center6881 Beechmont Ave, Cincinnati, OH 45230-2907OH1942-03$10,819,966
2Connecting Point Inc1212 Cherry St, Toledo, OH 43608-2906OH1975-03$9,156,439
3Daybreak Inc605 S Patterson Blvd, Dayton, OH 45402-2649OH1975-07$4,892,898
4Children's Aid Scty Of ClevelandCleveland, OH 44102OH$4,396,710
5The Link1210 Glenwood Ave Ste 1, Minneapolis, MN 55405-1415MN1999-03$3,308,936
6Operation Keepsake Inc10568 Ravenna Rd Ste 09, Twinsburg, OH 44087-1654OH1993-07$1,083,752
7Family And Youth Institute14 Sandalwood Dr, Newark, OH 43055-9233OH2000-08$566,557
8St Joseph Childrens Treatment CenterPO BOX 340460, Dayton, OH 45434-0460OH1946-03$3,475
9Youth Advocate Programs Inc2007 N 3rd St, Harrisburg, PA 17102-1815PA1976-08$61,633,940
10Lighthouse Youth Services Inc401 E Mcmillan St, Cincinnati, OH 45206-1922OH1969-12$25,135,491
11Silver Springs Martin Luther School512 Township Line Rd, Plymouth Mtng, PA 19462-1001PA1987-04$20,845,064
12Social Advocates For Youth San Diego Inc8755 Aero Dr Ste 100, San Diego, CA 92123-1750CA1973-08$19,424,467
13Under 21, Covenant House New York460 W 41st St, New York, NY 10036-6801NY1982-09$18,414,761
14Youth And Shelter Services Inc420 Kellogg Ave, Ames, IA 50010-6226IA1976-12$15,192,620
15Child Focus Inc555 Cincinnati Batavia Pike, Cincinnati, OH 45244-1557OH1977-10$12,703,022
16Specialized Alternatives For Families And Youth Of America Inc10100 Elida Rd, Delphos, OH 45833-9056OH1990-04$7,332,617
17Youth Development Corp Of America IncPO BOX 568, South Point, OH 45680-0568OH1983-01$6,292,822
18House Of New Hope8135 Mount Vernon Rd, Saint Louisvl, OH 43071-9670OH1996-05$3,288,973
19Start-Support To At-Risk Teens1468 W 25th St, Cleveland, OH 44113-3102OH1992-12$2,389,773
20Youth Opportunities United Inc638 Fleming Rd, Cincinnati, OH 45231-4012OH1990-07$354,652
Number of organizations performing similar types of work
Alaska3
Alabama5
Arkansas5
Arizona6
California74
Colorado7
Connecticut7
District of Columbia6
Delaware1
Florida24
Georgia12
Hawaii1
Iowa5
Idaho2
Illinois36
Indiana16
Kansas5
Kentucky5
Louisiana5
Massachusetts18
Maryland8
Maine6
Michigan16
Minnesota9
Missouri9
Mississippi1
Montana2
North Carolina12
Nebraska3
New Jersey14
New Mexico8
Nevada3
New York53
Ohio18
Oklahoma15
Oregon12
Pennsylvania29
South Carolina2
South Dakota1
Tennessee7
Texas20
Utah1
Virginia10
Vermont2
Washington8
Wisconsin12
West Virginia3
Wyoming1
International1
Total529

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