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Nonprofiteer
← LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN

Form 990 for tax year 2022

Filed by LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN.

Totals

Total revenue
$28,433,599
Total expenses
$25,510,105
Contributions and grants received
$1,331,827
Grants paid
$2,857,846
Program service revenue
$26,677,747
Investment income
$181,363
Other revenue
$242,662
Total assets, end of year
$16,091,858
Total liabilities, end of year
$10,360,960
Net assets or fund balances, end of year
$5,730,898
Program services expenses (Part IX)
$21,622,230
Management and general expenses
$3,887,875
Fundraising expenses
$0
Program service expenses (Part III)
$21,622,230

Program services were 84.8% 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.

  • 1d · Related organizations

    $166,590

  • 1f · All other contributions, gifts and grants

    $1,165,237

  • 1g · Noncash contributions included above

    $24,203

  • 2a · Program service revenue: SERVICE FEES

    total $26,125,402 · related or exempt $26,125,402

  • 2b · Program service revenue: SERVICE CONTRACTS

    total $487,008 · related or exempt $487,008

  • 2c · Program service revenue: MANAGEMENT FEES

    total $65,337 · related or exempt $65,337

  • 3 · Investment income

    total $57,973 · related or exempt $57,973

  • 7a · Gross sales of assets other than inventory

    other assets $200,000

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

    other assets $76,610

  • 7c · Gain or loss

    other assets $123,390

  • 7d · Net gain or loss

    total $123,390 · related or exempt $123,390

  • 11a · Other revenue: OTHER REVENUE

    total $242,662 · related or exempt $242,662

  • 11e · Other revenue, total

    $242,662

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,857,846 · program services $2,857,846

  • 7 · Other salaries and wages

    total $13,392,913 · program services $13,166,716 · management and general $226,197

  • 9 · Other employee benefits

    total $1,328,592 · program services $1,323,072 · management and general $5,520

  • 10 · Payroll taxes

    total $1,151,564 · program services $1,130,647 · management and general $20,917

  • 11a · Fees: management

    total $2,700,000 · management and general $2,700,000

  • 11b · Fees: legal

    total $18,999 · management and general $18,999

  • 11g · Fees: other

    total $103,036 · program services $18,123 · management and general $84,913

  • 12 · Advertising and promotion

    total $35,941 · program services $22,581 · management and general $13,360

  • 13 · Office expenses

    total $727,324 · program services $473,038 · management and general $254,286

  • 16 · Occupancy

    total $886,536 · program services $863,596 · management and general $22,940

  • 17 · Travel

    total $1,098,825 · program services $1,084,589 · management and general $14,236

  • 19 · Conferences, conventions and meetings

    total $68,193 · program services $33,332 · management and general $34,861

  • 20 · Interest

    total $379,470 · program services $1,292 · management and general $378,178

  • 22 · Depreciation, depletion and amortization

    total $230,813 · program services $228,082 · management and general $2,731

  • 23 · Insurance

    total $187,714 · program services $186,775 · management and general $939

  • 24a · Other expenses: MISCELLANEOUS

    total $111,952 · program services $97,819 · management and general $14,133

  • 24b · Other expenses: EQUIPMENT REPLACEMENT

    total $108,640 · program services $106,942 · management and general $1,698

  • 24c · Other expenses: MEMBERSHIP DUES

    total $82,736 · program services $20,873 · management and general $61,863

  • 24d · Other expenses: EXPENSES PAID BY FOUNDA

    total $39,011 · program services $6,907 · management and general $32,104

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $813,253 · end of year $1,079,581

  • 4 · Accounts receivable

    beginning of year $2,574,314 · end of year $2,838,618

  • 8 · Inventories for sale or use

    beginning of year $1,807 · end of year $1,786

  • 9 · Prepaid expenses and deferred charges

    beginning of year $195,162 · end of year $184,756

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

    $11,121,789

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

    $9,232,492

  • 10c · Land, buildings and equipment, net

    beginning of year $1,875,632 · end of year $1,889,297

  • 12 · Investments: other securities

    beginning of year $7,851,600 · end of year $8,719,317

  • 15 · Other assets

    beginning of year $1,538,728 · end of year $1,378,503

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,667,167 · end of year $1,449,668

  • 23 · Secured mortgages and notes payable

    beginning of year $8,934,201 · end of year $8,408,727

  • 25 · Other liabilities

    beginning of year $859,037 · end of year $502,565

  • 27 · Net assets without donor restrictions

    beginning of year -$4,315,492 · end of year -$2,191,722

  • 28 · Net assets with donor restrictions

    beginning of year $7,705,583 · end of year $7,922,620

Mission and programs · 2022

Mission

MOTIVATED BY CHRIST'S LOVE, WE ENGAGE PEOPLE AS THEY EXPERIENCE AND EMBRACE THEIR GOD-GIVEN POTENTIAL.

Activities or mission (Part I)

REFER TO SCHEDULE O.

  • RESIDENTIAL CARE - DURING 2022 LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN HAD TWO RESIDENTIAL PROGRAMS FOR CHILDREN AGED 11 TO 18 YEARS. NEW DIRECTIONS IN FARMINGTON HILLS, MICHIGAN HAS A CAPACITY FOR 32 DUAL DIAGNOSED YOUTH WHO ARE BOTH EMOTIONALLY AND MENTALLY IMPAIRED.

    Expenses $3,600,329 · Grants $32,777 · Revenue $4,758,898

  • FOSTER CARE - LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN PROVIDES SERVICE TO CHILDREN WHO HAVE BEEN REMOVED FROM THE CARE OF THEIR PARENTS, EITHER VOLUNTARILY OR BY STATE ORDER. CHILDREN ARE SUPERVISED IN TEMPORARY LIVING ARRANGEMENTS UNTIL THEY CAN BE RETURNED TO THEIR FAMILY OR TO ANOTHER PERMANENT HOME SUCH AS THROUGH AN ADOPTION.

    Expenses $7,772,168 · Grants $2,567,236 · Revenue $10,747,548

  • FAMILY SERVICES - THE FAMILY SERVICES PROGRAM PROVIDES SERVICES TO FAMILIES WHO ARE IN DANGER OF HAVING THEIR CHILDREN REMOVED FROM THE HOME. SERVICES INCLUDE IN-HOME COUNSELING, PARENTING TRAINING, DIRECT ASSISTANCE AND OTHER SERVICES TO KEEP CHILDREN IN THE HOME.

    Expenses $8,933,060 · Grants $257,833 · Revenue $10,705,957

  • MISCELLANEOUS INCOME INCLUDES RENTAL INCOME, AND REIMBURSED EXPENSES FOR THE ADOPTION PROGRAM. THE BEHAVIORAL HEALTH PROGRAM ADDRESSES BEHAVIORS THAT CAN BE ADDRESSED THROUGH COUNSELING. WE USE A PROCESS THAT ALLOWS US TO LOOK AT THE INDIVIDUAL AND THEIR CIRCUMSTANCES TO SEE HOW THERAPY CAN INTERVENE TO HELP IMPROVE A PERSON'S WELL-BEING.

    Expenses $1,316,673 · Revenue $889,369

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

Listed in Part VII

  • MATTHEW RESCH

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • INGRID DRAPER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • THOMAS FOCKLER

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • PHIL TRAPP

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • JOE CONTE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • AL NUECHTERLEIN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • ANDREA LOGAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • MAUREEN TIPPEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • DAVID GEHM

    PRESIDENT/CEO

    Total calculated
    $0
    Hours/week
    8

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.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • OAKMAN PLACE LDHA LLC

    RENTAL INCOME · MULTI-FAMILY LOW-INCOME HOUSING · MI · 100% owned · share of income $100 · share of assets $100 · general or managing partner

    Directly controlled by LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC

Provenance

Return type
form_990
Tax year
2022
Filed
5 October 2023
IRS schema version
2022v5.0
Source object
202342909349301454

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