Oesterlen Home For Children Of The United Lutheran Church In America in Springfield, Ohio (OH)

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Oesterlen Home For Children Of The United Lutheran Church In America
Employer Identification Number (EIN)310536998
Name of OrganizationOesterlen Home For Children Of The United Lutheran Church In America
Address1918 Mechanicsburg Rd, Springfield, OH 45503-3147
ActivitiesChurch, synagogue, etc
SubsectionReligious Organization
Ruling Date08/1963
DeductibilityContributions are deductible
FoundationChurch
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 - Not required to file (church)
Asset Amount$17,069,204
Amount of Income$8,574,360
Form 990 Revenue Amount$5,916,819
National Taxonomy of Exempt Entities (NTEE)Crime, Legal-Related: Rehabilitation Services for Offenders
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Amount of income in 2014: $8,574,360
This organization: 

 $8,574,360
Other organizations performing similar types of work: 

 $676,342

Assets in 2014: $17,069,204
Oesterlen Home For Children Of The United Lutheran Church In America: 

 $17,069,204
Other organizations performing similar types of work: 

 $623,853

Expenses in 2014: $5,968,602
This organization: 

 $5,968,602
Other organizations performing similar types of work: 

 $1,343,409

Income to expenses ratio in 2014: 1.4
Oesterlen Home For Children Of The United Lutheran Church In America: 

 1.4
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 86.4%
This organization: 

 86.4%
Other organizations performing similar types of work: 

 86.4%

Number of employees in 2014: 127
This organization: 

 127
Other organizations performing similar types of work: 

 124

Employees paid over $100,000 in 2014: 0.8%
Oesterlen Home For Children Of The United Lutheran Church In America: 

 0.8%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2014: 5.7%
This organization: 

 5.7%
Other organizations performing similar types of work: 

 12.2%

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)?YesYesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNoNo
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?NoNoNo
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?NoNoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNoNo
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?NoNoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYesYes
Did the organization report an amount for land, buildings, and equipment?YesYesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNoNo
Did the organization report an amount for other liabilities?NoNoNo
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)?YesYesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesNoYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNoNo
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?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNoNo
Did the organization operate one or more hospital facilities?NoNoNo
Did the organization attach a copy of its audited financial statements?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNoNo
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?NoNoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNoNo
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?NoNoNo
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?NoNoNo
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?NoNoNo
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?NoNoNo
A family member of a current or former officer, director, trustee, or key employee?NoNoNo
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?NoNoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNoNo
Was the organization related to any tax-exempt or taxable entity?NoNoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNoNo
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?NoNoNo
Statements Regarding Other IRS Filings and Tax Compliance
201220132014
The number reported in Box 3 of Form 109601917
The number of Forms W-2G000
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNoNo
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 return135127127
Did the organization file all required federal employment tax returns?YesNoYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNoNo
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)?NoNoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNoNo
Did the organization file Form 8886-T?NoNoNo
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?NoNoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNoNo
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?NoNoNo
Did the organization notify the donor of the value of the goods or services provided?NoNoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNoNo
The amount of tax-exempt interest received or accrued during the year$0$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNoNo
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$0
The amount of reserves on hand$0$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNoNo
Has it filed a Form 720 to report these payments?NoNoNo
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$172,547$173,499$175,933
Total reportable compensation from related organizations$0$0$0
Total estimated amount of other compensation from the organization and related organizations$42,424$43,759$51,619
Total number of individuals who received more than $100,000 of reportable compensation from the organization111
Total number of independent contractors who received more than $100,000 of compensation from the organization000
Statement of Revenue
201220132014
Total revenue$4,800,334$5,122,939$5,916,819
Contributions, Gifts, Grants and Other Similar Amounts$189,724$220,744$337,785
Program Service Revenue$4,388,623$4,521,548$5,104,907
624100$3,402,546$3,524,979$4,107,499
624100$904,167$892,150$912,356
Child Day Care Services $33,060$37,585$34,492
624100$26,460$34,098$28,667
900099$22,390$27,736$21,893
All other program service revenue$0$5,000$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$332,791$327,006$302,941
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$3,870$1,200$7,200
Gross rents (Real / Personal)$3,870 / $0$1,200 / $0$7,200 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$3,870 / $0$1,200 / $0$7,200 / $0
Net gain/loss from sales of assets other than inventory$-132,353$14,235$163,305
Gross amount from sales of assets other than inventory (Securities / Other)$3,408,562 / $300$3,294,076 / $385$2,820,846 / $0
Less: cost or other basis and sales expenses (Securities / Other)$3,541,215 / $0$3,280,226 / $0$2,657,541 / $0
Gain or (loss) (Securities / Other)$-132,653 / $300$13,850 / $385$163,305 / $0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$17,679$38,206$681
900099$17,679$38,206$681
All other revenue$0$0$0
Statement of Functional Expenses
201220132014
Total functional expenses$5,802,263$5,612,354$5,968,602
Grants and other assistance to domestic organizations and domestic governments$0$0$0
Grants and other assistance to domestic individuals$0$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0$0
Benefits paid to or for members$0$0$0
Compensation of current officers, directors, trustees, and key employees$214,971$217,258$227,552
Compensation not included above, to disqualified persons$0$0$0
Other salaries and wages$2,336,401$2,208,565$2,284,842
Pension plan accruals and contributions$160,165$144,938$126,064
Other employee benefits$497,230$460,306$441,982
Payroll taxes$203,036$195,527$196,875
Fees for services (non-employees)
Management$0$0$0
Legal$881$2,054$160
Accounting$29,900$25,270$29,038
Lobbying$0$0$0
Professional fundraising services$0$0$0
Investment management fees$25,401$24,430$26,313
Other$61,818$128,932$128,456
Advertising and promotion$0$0$0
Office expenses$148,217$145,753$143,758
Information technology$67,742$0$0
Royalties$0$0$0
Occupancy$270,997$250,028$239,474
Travel$81,099$79,822$77,088
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0$0
Conferences, conventions, and meetings$13,632$5,982$14,164
Interest$165,083$146,159$141,222
Payments to affiliates$0$0$0
Depreciation, depletion, and amortization$313,635$303,119$319,195
Insurance$0$0$0
Other expenses$689,811$713,967$888,559
Other expenses$209,557$202,987$255,944
Other expenses$126,185$140,165$166,609
Other expenses$79,996$86,939$105,508
Other expenses$106,506$130,153$155,799
Balance Sheet
201220132014
Total assets$16,400,615$16,314,513$17,069,204
Cash - non-interest-bearing$88,009$78,970$204,394
Savings and temporary cash investments$249,584$171,087$137,090
Pledges and grants receivable, net$0$0$0
Accounts receivable, net$667,580$530,656$536,393
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$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$0
Notes and loans receivable, net$0$0$0
Inventories for sale or use$0$0$0
Prepaid expenses and deferred charges$16,828$22,196$23,264
Land, buildings, and equipment: cost or other basis$6,306,073$6,047,604$6,011,168
Investments - publicly traded securities$9,027,541$9,419,000$10,111,895
Investments - other securities$0$0$0
Investments - program-related$0$0$0
Intangible assets$0$0$0
Other assets$45,000$45,000$45,000
Total liabilities$3,647,372$3,563,163$3,718,420
Accounts payable and accrued expenses$438,000$431,102$499,717
Grants payable$0$0$0
Deferred revenue$0$0$39,673
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0$0
Secured mortgages and notes payable to unrelated third parties$3,209,372$3,132,061$3,179,030
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0$0
Total net assets or fund balances$12,753,243$12,751,350$13,350,784
Unrestricted net assets$8,808,410$8,805,080$9,403,068
Temporarily restricted net assets$3,648$5,085$6,531
Permanently restricted net assets$3,941,185$3,941,185$3,941,185
Capital stock or trust principal, or current funds$0$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0$0
Retained earnings, endowment, accumulated income, or other funds$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$3,905,356
Subtotal Support$3,905,356
Gifts, grants, contributions, and membership fees received$3,905,356
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$5,580,983
Public Support$3,905,356
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,611,636
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$63,991
Gross receipts from related activities, etc.$24,366,056
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20032004200520062007
Total revenue$4,501,802$4,558,943$5,985,734$7,058,670$8,313,038
Contributions, gifts, grants, and similar amounts received$300,853$325,878$392,607$667,918$1,027,441
Contributions to donor advised funds$0$0
Direct public support$248,856$261,237$255,248$516,133$913,739
Indirect public support$0$0$0$0$0
Government contributions (grants)$51,997$64,641$137,359$151,785$113,702
Program service revenue including government fees and contracts$3,782,655$3,884,390$5,273,388$5,926,012$6,878,835
Membership dues and assessments$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$5,886$13,630
Dividends and interest from securities$4,182$4,072$7,338$356,721$345,040
Net rental income or (loss)$27,393$37,904$18,610$8,720$2,450
Gross rents$27,393$37,904$18,610$8,720$2,450
Less: rental expenses$0$0$0$0$0
Other investment income$337,140$238,490$276,547$0$0
Gain or (loss) from sales of assets other than inventory$0$14,878$0$69,946$11,392
Gross amount from sales of assets other than inventory$0$37,024$0$3,220,058$3,134,496
Less: cost or other basis and sales expenses$0$22,146$0$3,150,112$3,123,104
Net income or (loss) from special events and activities$0$0$0$0$0
Gross revenue$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0
Other revenue$49,579$53,331$17,244$23,467$34,250
Total expenses$5,276,963$5,155,708$5,909,971$6,460,016$7,735,520
Program services$4,883,140$4,950,289$5,583,411$6,044,096$6,681,898
Management and general$320,822$127,417$244,367$327,813$974,838
Fundraising$73,001$78,002$82,193$88,107$78,784
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$9,762,956$9,300,831$9,128,620$9,813,316$10,454,873
Excess or (deficit) for the year$-775,161$-596,765$75,763$598,654$577,518
Net assets or fund balances at beginning of year$10,595,479$9,762,956$9,300,831$9,128,620$9,813,316
Other changes in net assets or fund balances$-57,362$134,640$-247,974$86,042$64,039
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$7,735,520$6,681,898$974,838$78,784
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$387,264$0$362,595$24,669
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$3,180,964$3,093,706$80,000$7,258
Pension plan contributions not included above$234,422$203,053$27,978$3,391
Employee benefits not included above$556,846$459,767$90,717$6,362
Payroll taxes$264,538$233,922$30,055$561
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$348,958$323,703$16,296$8,959
Telephone$46,529$42,463$3,770$296
Postage and shipping$24,523$0$17,628$6,895
Occupancy$404,800$357,352$42,916$4,532
Equipment rental and maintenance$0$0$0$0
Printing and publications$66,161$158$55,653$10,350
Travel$53,910$51,553$2,289$68
Conferences, conventions, and meetings$23,519$18,819$4,343$357
Interest$119,532$111,852$7,680$0
Depreciation, depletion, etc.$267,267$235,944$28,330$2,993
Other expenses not covered above$1,756,287$1,549,606$204,588$2,093
Balance Sheets
20032004200520062007
Total assets$10,199,848$9,840,023$11,372,887$12,476,961$13,009,308
Cash - non-interest-bearing$292,481$357,267$101,569$617,660$1,165,725
Savings and temporary cash investments$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$419,786$517,171$755,849$874,989$880,075
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0
Inventories for sale or use$32,999$43,595$0$0$0
Prepaid expenses and deferred charges$8,527$78,395$11,147$2,752$13,548
Investments - publicly-traded securities$2,102,861$2,823,975
Investments - other securities$1,740,007$1,608,807$1,475,748$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$4,677,141$4,218,706$4,304,560$3,538,253$2,761,973
Land, buildings, and equipment less accumulated depreciation$2,983,907$2,971,082$4,679,014$5,295,446$5,319,012
Other assets, including program-related investments$45,000$45,000$45,000$45,000$45,000
Total liabilities$436,892$539,192$2,244,267$2,663,645$2,554,435
Accounts payable and accrued expenses$354,585$465,148$404,954$453,923$488,888
Grants payable$0$0$0$0$0
Deferred revenue$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$82,307$74,044$1,839,313$2,209,722$2,065,547
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$10,199,848$9,840,023$11,372,887$12,476,961$13,009,308
Total net assets or fund balances$9,762,956$9,300,831$9,128,620$9,813,316$10,454,873
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20032004200520062007
Total revenue$4,501,802$4,558,943$5,985,734$7,058,670$8,313,038
Total revenue, gains, and other support per audited financial statements$4,444,440$4,693,583$6,058,518$7,150,197$8,313,038
Other expenses$-57,362$134,640$72,784$91,527$0
Net unrealized gains on investments$-57,362$134,640$0$91,527$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$72,784$0$0
Other revenue$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20032004200520062007
Total expenses$5,276,963$5,155,708$5,909,971$6,460,016$7,153,867
Total expenses and losses per audited financial statements$5,276,963$5,155,708$6,187,134$6,465,501$7,153,867
Other revenue$0$0$277,163$5,485$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$204,379$5,485$0
Other$0$0$72,784$0$0
Other expenses$0$0$0$0$0
Investment expenses$0$0$0$0$0
Other$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
65$107,689$0$0
50$60,393$0$0
50$59,180$0$0
50$55,145$0$0
50$61,672$0$0
50$43,185$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings20
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006165
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$395,370$6,890,227
Program service revenue
Program service revenue 1000000$000$0$5,936,631
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$942,204
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$13,630$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$345,040$0
Net rental income or (loss) from real estate
debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$2,450$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$11,392
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$34,250$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$54,106$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
20022003200420052006
Total$0$4,666,772$4,461,558$5,754,286$5,941,022
Gifts, grants, and contributions received$0$300,853$325,878$392,607$667,918
Membership fees received$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$3,787,005$5,041,940$4,878,310
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$4,316,340$295,344$302,495$371,327
Net income from unrelated business activities not included above$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0
Other income$0$49,579$53,331$17,244$23,467
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0

Ratings Summary

Based on 1 vote

Overall Rating:
*****
5.0
Ratings in categories:
Program:
*****
5.0
Fundraising:
*****
5.0
Expenses:
*****
5.0
Transparency:
*****
5.0

1 User Review:

John William K (son of 1959-1967 "Director of

Added on Nov 11, 2015 5:13 PM
Program:
*****
Fundraising:
*****
Expenses:
*****
Transparency:
*****
I fondly remember visiting Oesterlen Home for Children during my father's tenure as Director of Public Relations, 1959 to 1967. He was a ULC pastor who, almost every weekend, traveled to ULC (and later LCA) churches throughout Ohio and Indiana, leading special instructional workshops and preaching sermons about the good works that Oesterlen did, helping delinquent teenagers.

I remember occasions when he would use us in pictures for PR materials. One Oesterlen Christmas Card showed my brother, sister and me sledding down the hill in front of Oesterlen's main building. (They would not use pictures of actual residents at any time, so slides that showed students in classes, for example, used volunteers from local church groups willing to be in pictures.

My brother has the slides from this period. Eventually I hope to go through those pictures and relive these memories.
Would you recommend Oesterlen Home For Children Of The United Lutheran Church In America to others? Yes
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Amikids Inc, Group Return5915 Benjamin Ctr Dr, Tampa, FL 33634-5239FL1983-09$43,936,590
2Nexus505 Highway 169 N Ste 500, Plymouth, MN 55441-6447MN1983-04$40,958,877
3Oesterlen Home For Children Of The United Lutheran Church In America1918 Mechanicsburg Rd, Springfield, OH 45503-3147OH1963-08$8,574,360
4Social Betterment Development Company290 7th St, San Francisco, CA 94103-4004CA2006-12$676,342
5Ohio Bird Sanctuary3774 Orweiler Rd, Mansfield, OH 44903-8655OH1992-01$234,808
6The Damascus Road Inc301 S Tecumseh St, Adrian, MI 49221-3033MI2009-04$139,443
7Hinds Feet Adventures1301 S 8th Street, Colorado Springs, CO 80505CO2009-08$87,852
8West Tennessee Community Services I NcPO BOX 446, Henderson, TN 38340-0446TN1993-05$1,454
9Acme Transitional Services Nfp9301 S Parnell Ave, Chicago, IL 60620-2336IL2006-09$0
10Against All Odds4815 Virginia Circle, Tuscaloosa, AL 35401AL2009-06$0
11Emmaus Road Village Inc3640 Bold Bidder Dr Apt 34, Lexington, KY 40517-3557KY2002-03$0
12Housing And Opportunities For Meneverywhere321 James St, Turtle Creek, PA 15145-1707PA2007-09$0
13Lion Of Judah Prophetic Out Reach Center Inc848 Bay Point Dr, Madeira Beach, FL 33708-2317FL2008-04$0
14Mercigrace Family Center2235 Wellend Street, Los Angeles, CA 90021CA2007-06$0
15Nation Of Islam Prison Reform Ministry Of Oklahoma Inc1824 Nw7thst, Oklahoma City, OK 73106OK2007-10$0
16Operation D O A, Operationdoa217 East 30th Street, Houston, TX 77018TX2008-01$0
17Regency International Services IncPO BOX 25201, Tampa, FL 33622-5201FL2003-02$0
18Revive Enterprises Inc930 West Owin, Las Vegas, NV 89106NV2009-06$0
19Rochester Reentry Initiative Inc40 Stanfield Ter, Rochester, NY 14619-2165NY2008-05$0
20Wisconsin Sex Offender Treatment Network IncPO BOX 6710, Madison, WI 53716-0710WI1998-02$0
Number of organizations performing similar types of work
Alabama1
California2
Colorado1
Florida5
Illinois3
Kentucky1
Michigan1
Minnesota1
Mississippi1
Nevada2
New York3
Ohio2
Oklahoma1
Oregon1
Pennsylvania3
Tennessee1
Texas1
Wisconsin1
Total31
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateDiakon Lutheran Social Ministries798 Hausman Road, Allentown, PA 18104-9108PA1963-08$367,166,665
SubordinateCalifornia Lutheran University60 West Olsen Road M/C 1200, Thousand Oaks, CA 91360-2700CA1983-01$188,266,179
SubordinateEcumen3530 Lexington Ave N, Shoreview, MN 55126-8166MN1963-08$140,330,380
SubordinateConcordia College Corporation901 8th St S, Moorhead, MN 56562-0001MN1988-04$131,672,602
SubordinateLutheran Social Services Of Illinois1001 E Touhy Ave Ste 77, Des Plaines, IL 60018-5801IL1963-08$111,429,567
SubordinateLutheran Social Services Of Michigan8131 E Jefferson Ave, Detroit, MI 48214-2610MI1961-11$102,262,272
SubordinateLutheran Social Service Of Minnesota, Swanville Senior CenterPo Box 334, Swanville, MN 56382MN1963-08$95,323,857
SubordinateTexas Lutheran University1000 W Court St, Seguin, TX 78155-5978TX1961-11$62,230,425
SubordinateSpiritrust Lutheran1050 Pennsylvania Ave, York, PA 17404-1983PA1963-08$61,081,928
SubordinateLutheran Social Service Of The South IncPO BOX 140767, Austin, TX 78714-0767TX1961-11$56,815,401
SubordinateEger Health Care And Rehabilitation Center140 Meisner Ave, Staten Island, NY 10306-1236NY1988-04$47,618,146
SubordinateMidland University900 N Clarkson St, Fremont, NE 68025-4254NE1963-08$40,417,775
SubordinateShepherd Of The Valley Lutheran Retirement Services Inc5525 Silica Rd, Austintown, OH 44515-1002OH1985-09$36,238,440
SubordinateLutheran Augustana Center For Extended Care And Rehabilitation, Augustana Lutheran Home For Aged5434 2nd Ave, Brooklyn, NY 11220-2606NY1963-08$34,324,807
SubordinateAllegheny Lutheran Social Ministries Inc998 Logan Blvd, Altoona, PA 16602-4026PA1963-08$28,043,641
SubordinateSt Johns Lutheran Ministries Inc3940 Rimrock Rd, Billings, MT 59102-0141MT1961-11$26,670,944
SubordinateLutheran Social Services Group Inc, Group Return715 Falconer St, Jamestown, NY 14701-1935NY1987-04$24,386,666
SubordinateLutheran Social Services Of South Dakota Inc1601 Milwaukee Avenue Ne, Aberdeen, SD 57401SD1963-08$21,200,235
SubordinateLutheran Home At Moorestown6 Terri Ln Ste 300, Burlington, NJ 08016-4911NJ1987-04$20,021,302
SubordinateEvangelical Lutheran Church In America, Josephine Sunset Home Inc9901 272nd Pl Nw, Stanwood, WA 98292-7449WA1961-11$19,989,110
Number of affiliated organizations
Alaska24
Alabama14
Arkansas14
Arizona86
California325
Colorado76
Connecticut41
District of Columbia11
Delaware9
Florida152
Georgia77
Hawaii10
Iowa388
Idaho32
Illinois414
Indiana124
Kansas96
Kentucky24
Louisiana8
Massachusetts45
Maryland151
Maine8
Michigan202
Minnesota934
Missouri62
Mississippi10
Montana99
North Carolina215
North Dakota344
Nebraska186
New Hampshire12
New Jersey139
New Mexico16
Nevada19
New York299
Ohio349
Oklahoma23
Oregon83
Pennsylvania948
Rhode Island8
South Carolina121
South Dakota202
Tennessee36
Texas324
Utah17
Virginia133
Vermont7
Washington208
Wisconsin448
West Virginia34
Wyoming11
International15
Total7,633

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