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Nonprofiteer
← LUTHERAN SOCIAL SERVICES OF WISCONSIN AND UPPER MICHIGAN

Form 990 for tax year 2024

Filed by LUTHERAN SOCIAL SERVICES OF WISCONSIN AND UPPER MICHIGAN.

Totals

Total revenue
$73,105,849
Total expenses
$69,908,635
Contributions and grants received
$5,198,783
Grants paid
$3,221,867
Program service revenue
$64,082,519
Investment income
$1,369,443
Other revenue
$2,455,104
Total assets, end of year
$109,784,494
Total liabilities, end of year
$32,128,281
Net assets or fund balances, end of year
$77,656,213
Program services expenses (Part IX)
$57,733,600
Management and general expenses
$11,092,744
Fundraising expenses
$1,082,291
Program service expenses (Part III)
$57,733,600

Program services were 82.6% 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

    $80,390

  • 1c · Fundraising events

    $85,600

  • 1f · All other contributions, gifts and grants

    $5,032,793

  • 1g · Noncash contributions included above

    $199,606

  • 2a · Program service revenue: COMMUNITY BASED

    total $32,140,233 · related or exempt $32,140,233

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

    total $17,125,969 · related or exempt $17,125,969

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

    total $14,816,317 · related or exempt $14,816,317

  • 3 · Investment income

    total $765,939 · excluded $765,939

  • 6a · Gross rents

    real property $19,110

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $19,110

  • 6d · Net rental income or loss

    total $19,110 · excluded $19,110

  • 7a · Gross sales of assets other than inventory

    securities $8,284,411 · other assets $614,035

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

    securities $8,032,175 · other assets $262,767

  • 7c · Gain or loss

    securities $252,236 · other assets $351,268

  • 7d · Net gain or loss

    total $603,504 · excluded $603,504

  • 8a · Fundraising events: gross income

    $8,000

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

    $85,600

  • 8b · Fundraising events: direct expenses

    $12,727

  • 8c · Net income from fundraising events

    total -$4,727 · excluded -$4,727

  • 11a · Other revenue: MANAGEMENT FEES

    total $1,281,984 · related or exempt $1,281,984

  • 11b · Other revenue: MISCELLANEOUS REVENUE

    total $1,158,737 · related or exempt $1,158,737

  • 11e · Other revenue, total

    $2,440,721

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $3,221,867 · program services $3,221,867

  • 5 · Compensation of officers, directors and key employees

    total $2,193,737 · program services $546,234 · management and general $1,380,305 · fundraising $267,198

  • 7 · Other salaries and wages

    total $38,941,841 · program services $33,269,041 · management and general $5,184,877 · fundraising $487,923

  • 8 · Pension plan contributions

    total $723,144 · program services $570,537 · management and general $124,027 · fundraising $28,580

  • 9 · Other employee benefits

    total $6,456,131 · program services $5,542,988 · management and general $842,895 · fundraising $70,248

  • 10 · Payroll taxes

    total $3,435,449 · program services $2,824,214 · management and general $556,593 · fundraising $54,642

  • 11b · Fees: legal

    total $166,473 · program services $139,260 · management and general $27,213

  • 11c · Fees: accounting

    total $165,311 · program services $151,744 · management and general $13,567

  • 11d · Fees: lobbying

    total $78,000 · management and general $78,000

  • 11f · Fees: investment management

    total $68,708 · management and general $68,708

  • 11g · Fees: other

    total $1,384,285 · program services $992,338 · management and general $380,694 · fundraising $11,253

  • 12 · Advertising and promotion

    total $134,413 · program services $44,522 · management and general $39,744 · fundraising $50,147

  • 13 · Office expenses

    total $2,913,132 · program services $1,796,937 · management and general $1,062,171 · fundraising $54,024

  • 16 · Occupancy

    total $3,082,267 · program services $3,386,270 · management and general -$331,192 · fundraising $27,189

  • 17 · Travel

    total $1,732,883 · program services $1,587,070 · management and general $137,946 · fundraising $7,867

  • 19 · Conferences, conventions and meetings

    total $461,611 · program services $286,436 · management and general $157,405 · fundraising $17,770

  • 20 · Interest

    total $543,269 · program services $371,556 · management and general $171,712 · fundraising $1

  • 22 · Depreciation, depletion and amortization

    total $1,337,163 · program services $1,180,921 · management and general $156,242

  • 24a · Other expenses: PAYMENTS TO OUTSIDED PR

    total $1,103,719 · program services $1,103,719 · management and general $0 · fundraising $0

  • 24b · Other expenses: ALL OTHER

    total $1,040,882 · program services $0 · management and general $1,035,834 · fundraising $5,048

  • 24c · Other expenses: FOOD

    total $611,406 · program services $607,234 · management and general $3,771 · fundraising $401

  • 24d · Other expenses: BAD DEBT

    total $112,944 · program services $110,712 · management and general $2,232

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $3,730,327 · end of year $5,439,136

  • 4 · Accounts receivable

    beginning of year $9,972,831 · end of year $9,782,763

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,371,226 · end of year $1,586,554

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

    $35,294,420

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

    $12,667,582

  • 10c · Land, buildings and equipment, net

    beginning of year $19,946,162 · end of year $22,626,838

  • 11 · Investments: publicly traded securities

    beginning of year $21,776,572 · end of year $24,027,921

  • 15 · Other assets

    beginning of year $44,137,104 · end of year $46,321,282

  • 17 · Accounts payable and accrued expenses

    beginning of year $7,845,007 · end of year $8,952,492

  • 23 · Secured mortgages and notes payable

    beginning of year $15,838,672 · end of year $16,601,227

  • 25 · Other liabilities

    beginning of year $8,146,724 · end of year $6,574,562

  • 27 · Net assets without donor restrictions

    beginning of year $35,046,971 · end of year $40,017,335

  • 28 · Net assets with donor restrictions

    beginning of year $34,056,848 · end of year $37,638,878

Mission and programs · 2024

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 $28,253,402 · Grants $1,504,949 · Revenue $32,140,233

  • 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, REFUGEE RESETTLEMENT SERVICES.

    Expenses $15,218,651 · Grants $1,703,926 · Revenue $14,816,317

  • ADULT RESIDENTIAL AND LONG-TERM CARE - SERVICES INCLUDE ADULT RESIDENTIAL SUBSTANCE USE TREATMENT CENTERS, MENTAL HEALTH AND CRISIS FACILITIES, COMMUNITY BASED LONG TERM SUPPORT PROGRAM FOR PERSONS WITH DISABILITIES AND FRAIL ELDERLY.

    Expenses $14,261,547 · Grants $12,992 · Revenue $17,125,969

As filed on the 2024 return.

Listed in Part VII

  • Hector Colon

    PRESIDENT & CEO

    Total calculated
    $550,190
    From this org
    $509,507
    From related orgs
    $0
    Other
    $40,683
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $399,295
    Bonus
    $110,212
    Other
    $0
    Deferred
    $6,900
    Nontaxable benefits
    $33,783
    Filer's total
    $550,190

  • Joseph M Arzbecker

    COO

    Total calculated
    $349,981
    From this org
    $322,582
    From related orgs
    $0
    Other
    $27,399
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $264,277
    Bonus
    $58,305
    Other
    $0
    Deferred
    $4,707
    Nontaxable benefits
    $22,692
    Filer's total
    $349,981

  • Randy J Oleszak

    CFO

    Total calculated
    $342,798
    From this org
    $316,651
    From related orgs
    $0
    Other
    $26,147
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $259,739
    Bonus
    $56,912
    Other
    $0
    Deferred
    $5,038
    Nontaxable benefits
    $21,109
    Filer's total
    $342,798

  • Michelle Naples

    CHIEF INTEGRATION OFFICER

    Total calculated
    $271,644
    From this org
    $267,198
    From related orgs
    $0
    Other
    $4,446
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $220,198
    Bonus
    $47,000
    Other
    $0
    Deferred
    $4,177
    Nontaxable benefits
    $269
    Filer's total
    $271,644

  • Mara Duckens

    CHIEF ADVANCEMENT OFFICER

    Total calculated
    $235,954
    From this org
    $231,565
    From related orgs
    $0
    Other
    $4,389
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,029
    Bonus
    $31,536
    Other
    $0
    Deferred
    $4,389
    Nontaxable benefits
    $0
    Filer's total
    $235,954

  • Jill A Chaffee

    VP/GM- COMMUNITY BASED SER

    Total calculated
    $204,732
    From this org
    $200,920
    From related orgs
    $0
    Other
    $3,812
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,095
    Bonus
    $19,825
    Other
    $0
    Deferred
    $3,812
    Nontaxable benefits
    $0
    Filer's total
    $204,732

  • Tara Treglowne

    VP PROGRAM SERVICES

    Total calculated
    $191,845
    From this org
    $170,065
    From related orgs
    $0
    Other
    $21,780
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,260
    Bonus
    $15,805
    Other
    $0
    Deferred
    $975
    Nontaxable benefits
    $20,805
    Filer's total
    $191,845

  • Dennis Hanson

    VP/GM - RESIDENTIAL

    Total calculated
    $189,401
    From this org
    $175,249
    From related orgs
    $0
    Other
    $14,152
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $157,579
    Bonus
    $17,670
    Other
    $0
    Deferred
    $3,395
    Nontaxable benefits
    $10,757
    Filer's total
    $189,401

  • Susan M Dowd

    HUMAN CAPITAL DIRECTOR

    Total calculated
    $168,258
    From this org
    $131,876
    From related orgs
    $0
    Other
    $36,382
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,148
    Bonus
    $11,728
    Other
    $0
    Deferred
    $2,660
    Nontaxable benefits
    $33,722
    Filer's total
    $168,258

  • Rachel Kessler

    DIRECTOR OF ACCOUNTING

    Total calculated
    $157,585
    From this org
    $144,155
    From related orgs
    $0
    Other
    $13,430
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,615
    Bonus
    $11,540
    Other
    $0
    Deferred
    $2,937
    Nontaxable benefits
    $10,493
    Filer's total
    $157,585

  • Sharon Hudy

    DIRECTOR OF COMMUNICATIONS

    Total calculated
    $145,009
    From this org
    $108,925
    From related orgs
    $0
    Other
    $36,084
    Hours/week
    40

  • Phil Ortman

    DIRECTOR OF IT

    Total calculated
    $142,284
    From this org
    $138,497
    From related orgs
    $0
    Other
    $3,787
    Hours/week
    40

  • Judi Heck

    DIRECTOR OF FINANCIAL OPER

    Total calculated
    $140,342
    From this org
    $117,414
    From related orgs
    $0
    Other
    $22,928
    Hours/week
    40

  • Luis Arroyo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Allen Cooper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Franklin Cumberbatch

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Bill Davis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Keri De Bruin

    COMPENSATION CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Anne Edison-Albright

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mike Groth

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Dean Gruner

    GOVERNANCE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Katie Kawczynski

    RESOURCE DEVELOPMENT CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Matt Kirchner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Bill Knapp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Eric Lorenz

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Sue Merkatoris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Richard Pieper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • David Remstad

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Oralee Schock

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joel Treffert

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Michael Sheppard

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Melanie Varin

    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 $58,305.11 IN 2024. HECTOR COLON RECEIVED $110,212.32 IN 2024. MICHELLE NAPLES RECEIVED $47,000.22 IN 2024. RANDY OLESZAK RECIEVED $56,911.74 IN 2024. DENNIS HANSON RECEIVED $17,169.60 IN 2024. SUSAN DOWD RECEIVED $11,227.82 IN 2024. RACHEL KESSLER RECEIVED $11,039.94 IN 2024. JUDI HECK RECEIVED $9,565.92 IN 2024. JILL CHAFFEE RECEIVED $19,324.50 IN 2024. SHARON HUDY RECEIVED $9,117.15 IN 2024. TARA TREGLOWNE RECEIVED $15,305.47 IN 2024. MARA DUCKENS RECEIVED $31,536.00 IN 2024. PHILLIP ORTMAN RECEIVED $10,819.60 IN 2024.
PART I, LINE 7
JILL CHAFFEE, DENNIS HANSON, TARA TREGLOWNE, RACHEL KESSLER, SUSAN DOWD, JUDI HECK, SHARON HUDY, AND PHILLIP ORTMAN RECEIVED A BONUS OF $500 EACH IN 2024.

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 -$7,815 · assets $1,494,824

    Directly controlled by LSS

  • THIRTEEN31 PLACE APARTMENTS LLC

    89-UNIT LOW INCOME HOUSING COMMUNITY · WI · income -$774,937 · assets $14,674,683

    Directly controlled by LSS

  • BRONZEVILLE APARTMENTS LLC

    60-UNIT LOW INCOME HOUSING COMMUNITY · WI · income $1,914,914 · assets $4,327,233

    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

  • LSS HOUSING BRONZEVILLE APARTMENTS-MILWAUKEE LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING CC LANE-OREGON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING MAIN STREET TOWNHOMES-OREGON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING RIVERSIDE-WAUSAU LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING UNIVERSITY PARK COMMONS II-MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

  • LSS HOUSING PARK LOFTS-MADISON LLC

    C · LOW INCOME HOUSING · WI · 100% owned

    Directly controlled by LSS

Provenance

Return type
form_990
Tax year
2024
Filed
11 November 2025
IRS schema version
2024v5.2
Source object
202543169349306804

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