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Nonprofiteer
← LYDIA HOME ASSOCIATION

Form 990 for tax year 2022

Filed by LYDIA HOME ASSOCIATION.

Totals

Total revenue
$19,662,797
Total expenses
$17,695,654
Contributions and grants received
$1,571,085
Grants paid
$0
Program service revenue
$17,761,863
Investment income
$40,661
Other revenue
$289,188
Total assets, end of year
$7,740,513
Total liabilities, end of year
$2,330,925
Net assets or fund balances, end of year
$5,409,588
Program services expenses (Part IX)
$15,838,636
Management and general expenses
$1,674,032
Fundraising expenses
$182,986
Program service expenses (Part III)
$15,838,636

Program services were 89.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $1,571,085

  • 2a · Program service revenue: RESIDENTIAL CHILD CARE

    total $13,409,531 · related or exempt $13,409,531

  • 2b · Program service revenue: INTACT FAMILY SERVICES

    total $2,472,471 · related or exempt $2,472,471

  • 2c · Program service revenue: FOSTER CARE

    total $1,800,680 · related or exempt $1,800,680

  • 2f · All other program service revenue

    total $79,181 · related or exempt $79,181

  • 3 · Investment income

    total $35,212 · excluded $35,212

  • 6a · Gross rents

    real property $289,188

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $289,188

  • 6d · Net rental income or loss

    total $289,188 · excluded $289,188

  • 7a · Gross sales of assets other than inventory

    securities $482,565 · other assets $4,559

  • 7b · Less cost or other basis and sales expenses

    securities $481,675 · other assets $0

  • 7c · Gain or loss

    securities $890 · other assets $4,559

  • 7d · Net gain or loss

    total $5,449 · excluded $5,449

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $222,705 · program services $5,851 · management and general $207,936 · fundraising $8,918

  • 7 · Other salaries and wages

    total $10,494,166 · program services $9,763,782 · management and general $651,554 · fundraising $78,830

  • 9 · Other employee benefits

    total $1,405,918 · program services $1,311,899 · management and general $90,411 · fundraising $3,608

  • 10 · Payroll taxes

    total $779,397 · program services $712,485 · management and general $59,959 · fundraising $6,953

  • 11b · Fees: legal

    total $11,487 · program services $1,385 · management and general $10,102

  • 11c · Fees: accounting

    total $41,000 · management and general $41,000

  • 11f · Fees: investment management

    total $3,910 · management and general $3,910

  • 11g · Fees: other

    total $636,380 · program services $358,765 · management and general $255,026 · fundraising $22,589

  • 13 · Office expenses

    total $309,842 · program services $225,661 · management and general $69,789 · fundraising $14,392

  • 14 · Information technology

    total $43,698 · program services $18,312 · management and general $14,633 · fundraising $10,753

  • 16 · Occupancy

    total $1,524,105 · program services $1,450,580 · management and general $72,448 · fundraising $1,077

  • 17 · Travel

    total $332,316 · program services $318,973 · management and general $11,826 · fundraising $1,517

  • 19 · Conferences, conventions and meetings

    total $5,758 · program services $5,758

  • 22 · Depreciation, depletion and amortization

    total $195,171 · program services $174,037 · management and general $21,134

  • 23 · Insurance

    total $145,730 · program services $16,735 · management and general $128,995

  • 24a · Other expenses: FOSTER CARE PAYMENTS

    total $467,124 · program services $467,124

  • 24b · Other expenses: MEALS

    total $378,412 · program services $378,412

  • 24c · Other expenses: THERAPY

    total $120,145 · program services $120,145

  • 24d · Other expenses: RECREATION/EDUCATION

    total $37,501 · program services $37,501

  • 24e · All other expenses

    total $540,889 · program services $471,231 · management and general $35,309 · fundraising $34,349

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,058,250 · end of year $2,260,425

  • 4 · Accounts receivable

    beginning of year $1,176,641 · end of year $1,929,071

  • 9 · Prepaid expenses and deferred charges

    beginning of year $377,909 · end of year $532,417

  • 10a · Land, buildings and equipment: cost or other basis

    $4,304,908

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,070,780

  • 10c · Land, buildings and equipment, net

    beginning of year $1,175,233 · end of year $1,234,128

  • 11 · Investments: publicly traded securities

    beginning of year $696,899 · end of year $1,015,401

  • 15 · Other assets

    beginning of year $0 · end of year $769,071

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,327,854 · end of year $1,934,200

  • 19 · Deferred revenue

    beginning of year $755,190 · end of year $396,725

  • 27 · Net assets without donor restrictions

    beginning of year $3,118,839 · end of year $4,270,458

  • 28 · Net assets with donor restrictions

    beginning of year $283,049 · end of year $1,139,130

Mission and programs · 2022

Mission

THE MISSION OF LYDIA HOME ASSOCIATION IS TO STRENGTHEN FAMILIES TO CARE FOR CHILDREN AND TO CARE FOR CHILDREN WHEN FAMILIES CANNOT. THIS MISSION IS ACCOMPLISHED THROUGH A DIVERSE RANGE OF PROGRAMS DESIGNED TO MEET THE PHYSICAL, EMOTIONAL, AND SPIRITUAL NEEDS OF AT-RISK CHILDREN AND FAMILIES INCLUDING RESIDENTIAL TREATMENT, FOSTER CARE, AND INTACT FAMILY SERVICES.

Activities or mission (Part I)

STRENGTHENING FAMILIES TO CARE FOR CHILDREN AND CARING FOR CHILDREN WHEN FAMILIES CANNOT.

  • RESIDENTIAL CHILD CARE - LYDIA'S RESIDENTIAL TREATMENT PROGRAM PROVIDES A STRUCTURED, THERAPEUTIC ENVIRONMENT FOR 40 CHILDREN AND ADOLESCENTS WITH SERIOUS BEHAVIORAL ISSUES, MANY OF WHOM HAVE BEEN TRAUMATIZED BY ABUSE OR NEGLECT. THE AIM OF THE PROGRAM IS TO PROVIDE HEALING AND TO TEACH CHILDREN THE PRACTICAL LIFE SKILLS THEY NEED TO LIVE IN A HOME SETTING SUCCESSFULLY.

    Expenses $11,911,203 · Revenue $13,409,531

  • INTACT FAMILY SERVICES - LYDIA'S INTACT FAMILY SERVICES PROGRAM WORKS TO ENSURE THE SAFETY AND WELL-BEING OF CHILDREN, WITHOUT THE NEED FOR REMOVAL AND OUT-OF-HOME PLACEMENT, BY PROVIDING FAMILIES WITH NEEDED IN-HOME SERVICES, INCLUDING THOSE FOR CASE MANAGEMENT; COUNSELING; SUBSTANCE ABUSE; PHYSICAL, MENTAL, AND BEHAVIORAL HEATH; AND PARENT TRAINING.

    Expenses $2,148,560 · Revenue $2,472,471

  • FOSTER CARE - LYDIA'S FOSTER CARE PROGRAM TEMPORARILY PLACES CHILDREN OUTSIDE OF THEIR HOMES DUE TO ABUSE, NEGLECT, OR OTHER FAMILY PROBLEMS. THE GOAL OF THE PROGRAM IS TO PROTECT THE CHILDREN WITH THE ULTIMATE GOAL OF RETURNING THE CHILD HOME. WHEN THAT IS NOT POSSIBLE, MEASURES ARE TAKEN TO GET THE CHILDREN ADOPTED, OR PREPARED FOR INDEPENDENT LIFE.

    Expenses $1,592,152 · Revenue $1,800,680

  • OTHER - LYDIA HAS AN INTERNATIONAL MISSIONARY PROGRAM AS WELL AS A COUNSELING CENTER.

    Expenses $186,721 · Revenue $79,181

  • RENT

    Revenue $289,188

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • WARREN HABIB

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • LAWRENCE BOYSEN

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • DOROTHY CHAO

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • MONICA FRIEL

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • NATHAN MEDINA

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • RICK THOMPSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DAVID ANDERSON

    EXECUTIVE DIRECTOR

    Total calculated
    $166,968
    From this org
    $138,604
    From related orgs
    $0
    Other
    $28,364
    Hours/week
    30 + 30 related

    Schedule J breakdown matched by us

    Base
    $128,604
    Bonus
    $10,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $28,364
    Filer's total
    $166,968

  • JEFF ISOLA

    CHIEF FINANCIAL OFFICER

    Total calculated
    $121,846
    From this org
    $121,846
    From related orgs
    $0
    Other
    $0
    Hours/week
    20 + 20 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
5 March 2024
IRS schema version
2022v5.0
Source object
202400819349300435

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