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Nonprofiteer
← LUTHERAN ADOPTION SERVICES INC

Form 990 for tax year 2023

Filed by LUTHERAN ADOPTION SERVICES INC.

Totals

Total revenue
$3,256,056
Total expenses
$3,481,083
Contributions and grants received
$172,672
Grants paid
$0
Program service revenue
$3,083,384
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,798,820
Total liabilities, end of year
$110,584
Net assets or fund balances, end of year
$1,688,236
Program services expenses (Part IX)
$2,791,349
Management and general expenses
$575,924
Fundraising expenses
$113,810
Program service expenses (Part III)
$2,791,349

Program services were 80.2% 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

    $172,672

  • 2a · Program service revenue: ADOPTION SERVICES

    total $3,082,934 · related or exempt $3,082,934

  • 2b · Program service revenue: POST ADOPTION SERVICES

    total $450 · related or exempt $450

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $109,320 · program services $92,922 · management and general $10,932 · fundraising $5,466

  • 7 · Other salaries and wages

    total $2,165,436 · program services $1,954,242 · management and general $197,280 · fundraising $13,914

  • 8 · Pension plan contributions

    total $25,811 · program services $23,239 · management and general $2,361 · fundraising $211

  • 9 · Other employee benefits

    total $240,637 · program services $217,633 · management and general $21,844 · fundraising $1,160

  • 10 · Payroll taxes

    total $161,041 · program services $144,997 · management and general $14,729 · fundraising $1,315

  • 11a · Fees: management

    total $358,798 · management and general $267,054 · fundraising $91,744

  • 11b · Fees: legal

    total $12,278 · management and general $12,278

  • 11c · Fees: accounting

    total $14,300 · management and general $14,300

  • 11g · Fees: other

    total $13,509 · program services $13,509

  • 12 · Advertising and promotion

    total $8,377 · program services $8,377

  • 13 · Office expenses

    total $19,237 · program services $19,147 · management and general $90

  • 16 · Occupancy

    total $152,372 · program services $151,785 · management and general $587

  • 17 · Travel

    total $91,843 · program services $87,850 · management and general $3,993

  • 19 · Conferences, conventions and meetings

    total $6,745 · program services $6,745

  • 20 · Interest

    total -$410 · program services -$410

  • 22 · Depreciation, depletion and amortization

    total $5,882 · program services $5,882

  • 23 · Insurance

    total $49,583 · program services $44,089 · management and general $5,494

  • 24a · Other expenses: EVENTS

    total $18,883 · management and general $18,883

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $15,960 · program services $15,960

  • 24c · Other expenses: DUES AND MEMBERSHIPS

    total $7,361 · program services $1,262 · management and general $6,099

  • 24d · Other expenses: FAMILY RECRUITMENT

    total $2,710 · program services $2,710

  • 24e · All other expenses

    total $1,410 · program services $1,410

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,286,041 · end of year $560,536

  • 4 · Accounts receivable

    beginning of year $702,211 · end of year $978,524

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

    $168,251

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

    $121,235

  • 10c · Land, buildings and equipment, net

    beginning of year $52,898 · end of year $47,016

  • 15 · Other assets

    beginning of year $135,674 · end of year $212,744

  • 17 · Accounts payable and accrued expenses

    beginning of year $263,561 · end of year $110,584

  • 19 · Deferred revenue

    beginning of year $93,000 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $1,815,041 · end of year $1,685,835

  • 28 · Net assets with donor restrictions

    beginning of year $5,222 · end of year $2,401

Mission and programs · 2023

Mission

LUTHERAN ADOPTION SERVICE (LAS) PARTNERS WITH THE STATE OF MICHIGAN TO ACHIEVE PERMANENCY FOR CHILDREN IN THE FOSTER CARE SYSTEM BY FACILITATING THEIR ADOPTION INTO STABLE, LOVING FAMILIES. LAS ACCOMPLISHES THIS GOAL BY PROVIDING AN ARRAY OF SERVICES INCLUDING BUT NOT LIMITED TO CASE MANAGEMENT, CHILD ADOPTIVE ASSESSMENTS, FAMILY ADOPTIVE ASSESSMENTS, FAMILY RECRUITMENT, TRAINING, AND THERAPY AFTER THE FINALIZATION OF AN ADOPTION. LAS ALSO PROVIDES FAMILY SEARCH AND REUNION SERVICES TO ADULT ADOPTEES.

Activities or mission (Part I)

LUTHERAN ADOPTION SERVICE, INC WAS CREATED TO PLACE MICHIGAN CHILDREN IN ADOPTIVE HOMES AND TO PROVIDE APPROPRIATE SUPPORTIVE SERVICES EMPHASIZING SPECIAL NEEDS CHILDREN.

  • LUTHERAN ADOPTION SERVICES (LAS) SPECIALIZES IN IDENTIFYING ADOPTIVE PLACEMENTS FOR CHILDREN FROM MICHIGAN'S FOSTER CARE SYSTEM. WE HELP A CHILD FIND A "LIFELONG LOVING FAMILY." EVERY CHILD NEEDS LOVE, SHELTER AND GUIDANCE. THESE MOST BASIC OF PROVISIONS ARE MISSING FOR SOME CHILDREN, AND THE OLDER THE CHILD, THE DIRER THE CIRCUMSTANCES, ESPECIALLY WHEN THEY COME FROM AN ABUSIVE OR NEGLECTFUL SITUATION. IN 2023, LAS FACILITATED ADOPTIONS FOR 218 YOUTH.

    Expenses $2,731,418 · Revenue $3,082,934

  • LAS PROVIDES POSTADOPTION SERVICES, WHICH INCLUDE EDUCATION, SUPPORT, CONSULTATIONS, REFERRALS, INFORMATION SEARCH, THERAPY AND FACILITATION BETWEEN THE ADOPTEE AND BIRTH PARENTS. IN 2023, LAS ASSISTED 75 FAMILIES WITH POSTADOPTION SERVICES.

    Expenses $59,931 · Revenue $450

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • DAVE GEHM

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1

  • KEVIN VAN DEN BOSCH

    VICE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    1

  • KATHLEEN SCHULTZ

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • HEIDI RAUBENOLT

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • RACHEL SYKES

    EXECUTIVE DIRECTOR

    Total calculated
    $109,320
    From this org
    $88,150
    From related orgs
    $0
    Other
    $21,170
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $88,150
    Bonus
    $0
    Other
    $0
    Deferred
    $1,924
    Nontaxable benefits
    $19,246
    Filer's total
    $109,320

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

None.

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

The filer's explanations (Part III)

SCHEDULE J, PART II, COMPENSATION:
RACHEL SKYES' COMPENSATION IS ESTABLISHED AND PAID BY SAMARITAS, AN UNRELATED ORGANIZATION.

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
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202413179349302446

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