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Nonprofiteer
← LUTHERAN SOCIAL SERVICES OF WISCONSIN AND UPPER MICHIGAN

Form 990 for tax year 2023

Filed by LUTHERAN SOCIAL SERVICES OF WISCONSIN AND UPPER MICHIGAN.

Totals

Total revenue
$68,347,719
Total expenses
$63,550,143
Contributions and grants received
$6,171,551
Grants paid
$2,703,722
Program service revenue
$58,805,603
Investment income
$1,211,587
Other revenue
$2,158,978
Total assets, end of year
$100,934,222
Total liabilities, end of year
$31,830,403
Net assets or fund balances, end of year
$69,103,819
Program services expenses (Part IX)
$53,029,216
Management and general expenses
$9,509,259
Fundraising expenses
$1,011,668
Program service expenses (Part III)
$53,029,216

Program services were 83.4% 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.

  • 1a · Federated campaigns

    $97,575

  • 1c · Fundraising events

    $58,200

  • 1f · All other contributions, gifts and grants

    $6,015,776

  • 1g · Noncash contributions included above

    $102,142

  • 2a · Program service revenue: COMMUNITY BASED

    total $29,012,730 · related or exempt $29,012,730

  • 2b · Program service revenue: ADULT RESIDENTIAL & LO

    total $15,609,887 · related or exempt $15,609,887

  • 2c · Program service revenue: HOUSING & YOUTH RESIDE

    total $14,182,986 · related or exempt $14,182,986

  • 3 · Investment income

    total $703,701 · excluded $703,701

  • 6a · Gross rents

    real property $31,460

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $31,460

  • 6d · Net rental income or loss

    total $31,460 · excluded $31,460

  • 7a · Gross sales of assets other than inventory

    securities $4,826,154 · other assets $1,124,199

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

    securities $4,796,558 · other assets $645,909

  • 7c · Gain or loss

    securities $29,596 · other assets $478,290

  • 7d · Net gain or loss

    total $507,886 · excluded $507,886

  • 8a · Fundraising events: gross income

    $5,900

  • 8a · Fundraising events: contributions included on line 1c

    $58,200

  • 8b · Fundraising events: direct expenses

    $8,704

  • 8c · Net income from fundraising events

    total -$2,804 · excluded -$2,804

  • 11a · Other revenue: MANAGEMENT FEES

    total $1,225,702 · related or exempt $1,225,702

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $904,620 · related or exempt $904,620

  • 11e · Other revenue, total

    $2,130,322

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,703,722 · program services $2,703,722

  • 5 · Compensation of officers, directors and key employees

    total $1,951,168 · program services $500,762 · management and general $1,308,874 · fundraising $141,532

  • 7 · Other salaries and wages

    total $36,113,200 · program services $30,789,304 · management and general $4,761,855 · fundraising $562,041

  • 8 · Pension plan contributions

    total $629,330 · program services $492,637 · management and general $104,471 · fundraising $32,222

  • 9 · Other employee benefits

    total $5,669,940 · program services $5,006,159 · management and general $598,638 · fundraising $65,143

  • 10 · Payroll taxes

    total $3,173,915 · program services $2,649,299 · management and general $468,215 · fundraising $56,401

  • 11b · Fees: legal

    total $102,185 · program services $71,620 · management and general $30,565

  • 11c · Fees: accounting

    total $298,427 · program services $285,901 · management and general $12,526

  • 11d · Fees: lobbying

    total $66,000 · management and general $66,000

  • 11f · Fees: investment management

    total $46,849 · management and general $46,849

  • 11g · Fees: other

    total $1,106,735 · program services $851,958 · management and general $241,376 · fundraising $13,401

  • 12 · Advertising and promotion

    total $88,717 · program services $43,447 · management and general $14,076 · fundraising $31,194

  • 13 · Office expenses

    total $2,728,144 · program services $1,787,636 · management and general $897,581 · fundraising $42,927

  • 16 · Occupancy

    total $2,819,268 · program services $3,049,771 · management and general -$260,202 · fundraising $29,699

  • 17 · Travel

    total $1,700,254 · program services $1,555,195 · management and general $138,966 · fundraising $6,093

  • 19 · Conferences, conventions and meetings

    total $402,574 · program services $280,053 · management and general $102,218 · fundraising $20,303

  • 20 · Interest

    total $638,093 · program services $459,360 · management and general $178,730 · fundraising $3

  • 22 · Depreciation, depletion and amortization

    total $1,324,071 · program services $1,118,041 · management and general $206,030

  • 24a · Other expenses: PAYMENTS TO OUTSIDED PR

    total $807,688 · program services $807,688

  • 24b · Other expenses: ALL OTHER

    total $600,844 · program services $0 · management and general $590,135 · fundraising $10,709

  • 24c · Other expenses: FOOD

    total $531,298 · program services $528,942 · management and general $2,356

  • 24d · Other expenses: BAD DEBT

    total $47,721 · program services $47,721

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $4,656,124 · end of year $3,730,327

  • 4 · Accounts receivable

    beginning of year $7,322,698 · end of year $9,972,831

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,189,740 · end of year $1,371,226

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

    $31,679,774

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

    $11,733,612

  • 10c · Land, buildings and equipment, net

    beginning of year $21,161,132 · end of year $19,946,162

  • 11 · Investments: publicly traded securities

    beginning of year $16,280,444 · end of year $21,776,572

  • 15 · Other assets

    beginning of year $40,959,930 · end of year $44,137,104

  • 17 · Accounts payable and accrued expenses

    beginning of year $6,578,125 · end of year $7,845,007

  • 23 · Secured mortgages and notes payable

    beginning of year $19,695,761 · end of year $15,838,672

  • 25 · Other liabilities

    beginning of year $7,384,593 · end of year $8,146,724

  • 27 · Net assets without donor restrictions

    beginning of year $26,931,884 · end of year $35,046,971

  • 28 · Net assets with donor restrictions

    beginning of year $30,979,705 · end of year $34,056,848

Mission and programs · 2023

Mission

ACT COMPASSIONATELY. SERVE HUMBLY. LEAD COURAGEOUSLY.

Activities or mission (Part I)

PROVIDER OF HEALTH AND HUMAN SERVICES.

  • COMMUNITY BASED-SERVICES INCLUDE MENTAL HEALTH AND SUBSTANCE ABUSE TREATMENT, SKILL BUILDING AND CARE COORDINATION. SPECIFIC SERVICES IN ADOPTION, FOSTER CARE, EARLY CHILDHOOD DEVELOPMENT, SCHOOL BASED MENTAL HEALTH, IN HOME THERAPY FOR CHILDREN ADULTS AND FAMILIES, SUBSTANCE USE OUTPATIENT TREATMENT AND RESOURCE CENTERS FOR PERSONS WITH MENTAL ILLNESS.

    Expenses $25,435,834 · Grants $1,100,549 · Revenue $29,012,730

  • HOUSING AND YOUTH RESIDENTIAL-SERVICES INCLUDE HUD AND TAX CREDIT AFFORDABLE HOUSING, YOUTH RESIDENTIAL TREATMENT CENTER, TRANSITIONAL LIVING SITES FOR VETERANS, HOMELESS SERVICES INCLUDING TENANT RENTAL ASSISTANCE AND SERVICE COORDINATION AT AFFORDABLE HOUSING SITES.

    Expenses $14,065,476 · Grants $1,600,601 · Revenue $14,182,986

  • ADULT RESIDENTIAL AND LONG-TERM CARE - SERVICES INCLUDE RESIDENTIAL SUBSTANCE USE TREATMENT CENTERS CONNECTIONS, ADULT MENTAL HEALTH GROUP HOMES, IRIS (INCLUDE RESPECT, I SELF-DIRECT) A COMMUNITY BASED LONG TERM SUPPORT PROGRAM FOR PERSONS WITH DISABILITIES AND FRAIL ELDERLY.

    Expenses $13,527,906 · Grants $2,572 · Revenue $15,609,887

As filed on the 2023 return.

Listed in Part VII

  • Hector Colon

    PRESIDENT & CEO

    Total calculated
    $500,129
    From this org
    $461,890
    From related orgs
    $0
    Other
    $38,239
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $375,708
    Bonus
    $86,182
    Other
    $0
    Deferred
    $6,600
    Nontaxable benefits
    $31,639
    Filer's total
    $500,129

  • Joseph M Arzbecker

    COO

    Total calculated
    $335,324
    From this org
    $302,410
    From related orgs
    $0
    Other
    $32,914
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $254,011
    Bonus
    $48,399
    Other
    $0
    Deferred
    $4,562
    Nontaxable benefits
    $28,352
    Filer's total
    $335,324

  • Randy J Oleszak

    CFO

    Total calculated
    $319,851
    From this org
    $295,243
    From related orgs
    $0
    Other
    $24,608
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $247,991
    Bonus
    $47,252
    Other
    $0
    Deferred
    $4,836
    Nontaxable benefits
    $19,772
    Filer's total
    $319,851

  • Michelle Naples

    CHIEF INTEGRATION OFFICER

    Total calculated
    $253,603
    From this org
    $249,332
    From related orgs
    $0
    Other
    $4,271
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $210,240
    Bonus
    $39,092
    Other
    $0
    Deferred
    $4,001
    Nontaxable benefits
    $270
    Filer's total
    $253,603

  • Jill A Chaffee

    VP/GM- COMMUNITY BASED SER

    Total calculated
    $194,176
    From this org
    $190,563
    From related orgs
    $0
    Other
    $3,613
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,254
    Bonus
    $16,309
    Other
    $0
    Deferred
    $3,613
    Nontaxable benefits
    $0
    Filer's total
    $194,176

  • Dennis Hanson

    VP/GM - RESIDENTIAL

    Total calculated
    $174,136
    From this org
    $160,935
    From related orgs
    $0
    Other
    $13,201
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $147,083
    Bonus
    $13,852
    Other
    $0
    Deferred
    $3,112
    Nontaxable benefits
    $10,089
    Filer's total
    $174,136

  • Tara Treglowne

    VP PROGRAM SERVICES

    Total calculated
    $170,089
    From this org
    $149,264
    From related orgs
    $0
    Other
    $20,825
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,264
    Bonus
    $13,000
    Other
    $0
    Deferred
    $975
    Nontaxable benefits
    $19,850
    Filer's total
    $170,089

  • Jacqueline Harcourt

    VP FUNDRAISING

    Total calculated
    $162,500
    From this org
    $149,490
    From related orgs
    $0
    Other
    $13,010
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,278
    Bonus
    $13,212
    Other
    $0
    Deferred
    $2,921
    Nontaxable benefits
    $10,089
    Filer's total
    $162,500

  • Susan M Dowd

    HUMAN CAPITAL DIRECTOR

    Total calculated
    $157,595
    From this org
    $123,500
    From related orgs
    $0
    Other
    $34,095
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,157
    Bonus
    $9,343
    Other
    $0
    Deferred
    $2,513
    Nontaxable benefits
    $31,582
    Filer's total
    $157,595

  • Rachel Kessler

    DIRECTOR OF ACCOUNTING

    Total calculated
    $141,744
    From this org
    $129,285
    From related orgs
    $0
    Other
    $12,459
    Hours/week
    40

  • Mara Duckens

    CHIEF ADVANCEMENT OFFICER

    Total calculated
    $143,911
    From this org
    $141,532
    From related orgs
    $0
    Other
    $2,379
    Hours/week
    40

  • Sharon Hudy

    DIRECTOR OF COMMUNICATIONS

    Total calculated
    $134,630
    From this org
    $100,860
    From related orgs
    $0
    Other
    $33,770
    Hours/week
    40

  • Judi Heck

    DIRECTOR OF FINANCIAL OPERATIONS

    Total calculated
    $132,963
    From this org
    $111,497
    From related orgs
    $0
    Other
    $21,466
    Hours/week
    40

  • Annette Adams

    COMPENSATION CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Lisa Cieslak

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Becky Goche

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dean Gruner

    GOVERNANCE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Katie Baardseth

    SECOND VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Franklin Cumberbatch

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Mike Groth

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Katie Kawczynski

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Bill Kessler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Michael Losenegger

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Richard Pieper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Laurie Skow-Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Melanie Varin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Eric Lorenz

    FIRST VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Jose Olivieri

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Oralee Schock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joel Treffert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Andy Willms

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

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

  • 1a · Tax indemnification and gross-up payments
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee
  • 6a · Pay contingent on this organization's net earnings
  • 7 · Other non-fixed payments

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
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
ALL OFFICERS HAVE COMPANY PAID HEALTH & DENTAL.
PART I, LINE 3
ALL REIMBURSEMENTS OR PAYMENTS TO OFFICERS AND EMPLOYEES ARE BACKED BY REQUIRED PAPER DOCUMENTATION.
PART I, LINE 6
THE FOLLOWING INDIVIDUALS RECEIVED THE AMOUNTS LISTED BASED ON THE RESULTS OF THE ORGANIZATION. JOSEPH ARZBECKER RECEIVED $47,999 IN 2023. HECTOR COLON RECEIVED $85,782 IN 2023. MICHELLE NAPLES RECEIVED $38,692 IN 2023. RANDY OLESZAK RECEIVED $46,852 IN 2023. DENNIS HANSON RECEIVED $13,452 IN 2023. SUSAN DOWD RECEIVED $8,943 IN 2023. RACHEL KESSLER RECEIVED $8,262 IN 2023. JUDI HECK RECEIVED $7,875 IN 2023. JILL CHAFFEE RECEIVED $15,909 IN 2023. SHARON HUDY RECEIVED $7,281 IN 2023. JACQUELINE HARCOURT RECEIVED $12,812 IN 2023. TARA TREGLOWNE RECEIVED $12,600 IN 2023.
PART I, LINE 7
HECTOR COLON, JOSEPH ARZBECKER, RANDY OLESZAK, MARA DUCKENS, MICHELLE NAPLES, JILL CHAFFEE, DENNIS HANSON, JACQUELINE HARCOURT, TARA TREGLOWNE, RACHEL KESSLER, SUSAN DOWD, JUDI HECK AND SHARON HUDY RECEIVED A BONUS OF $400 EACH IN 2023.

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.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • LSS ASPEN CENTER LLC

    SUBSTANCE ABUSE ASSISTANCE WITH A FOCUS ON OPIOD ADDICTION · WI · income -$161,199 · assets $1,504,189

    Directly controlled by LSS

  • THIRTEEN31 PLACE APARTMENTS LLC

    89-UNIT LOW INCOME HOUSING COMMUNITY · WI · income $3,006,652 · assets $15,424,078

    Directly controlled by LSS

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • LSS - GOLD MEDAL LOFTS RACINE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING - UNION CORNERS - MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING - VALOR MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING - CANDISE STREET LOFTS JEFFERSON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING TENNYSON RIDGE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING - HORLICK-RACINE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING PRINTERY ROW-PULASKI LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING PHILLIS WHEATLEY-MILWAUKEE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS PEBBLE RIDGE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS CROFT PLACE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS JACKSON SQUARE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HAYMARKET LOFTS LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING 38TEN PARMENTER

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING EDISON SCHOOL - MILWAUKEE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING LANDMARK - WAUSAU LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING THIRTEEN31 - MILWAUKEE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING UPTOWN LOFTS - KENOSHA LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING THE KLASSIK-VERONA LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING UNIVERSITY PARK COMMONS-MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING UNO'S-MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING BAY CITY LOTTS-GREEN AY LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING QUENTIN APARTMENTS-PALATINE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING-THRIVEON-MILWAUKEE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

Provenance

Return type
form_990
Tax year
2023
Filed
6 November 2024
IRS schema version
2023v5.1
Source object
202433129349301768

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