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Nonprofiteer
← LUTHERAN ADOPTION SERVICES INC

Form 990 for tax year 2022

Filed by LUTHERAN ADOPTION SERVICES INC.

Totals

Total revenue
$3,871,618
Total expenses
$3,890,354
Contributions and grants received
$3,877,981
Grants paid
$27
Program service revenue
$3,095
Investment income
$0
Other revenue
-$9,458
Total assets, end of year
$2,176,824
Total liabilities, end of year
$356,561
Net assets or fund balances, end of year
$1,820,263
Program services expenses (Part IX)
$3,156,922
Management and general expenses
$610,791
Fundraising expenses
$122,641
Program service expenses (Part III)
$3,156,922

Program services were 81.1% 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.

  • 1c · Fundraising events

    $69,689

  • 1e · Government grants (contributions)

    $3,790,421

  • 1f · All other contributions, gifts and grants

    $17,871

  • 2a · Program service revenue: POST ADOPTION SERVICES

    total $3,095 · related or exempt $3,095

  • 8a · Fundraising events: gross income

    $9,243

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

    $69,689

  • 8b · Fundraising events: direct expenses

    $18,701

  • 8c · Net income from fundraising events

    total -$9,458 · excluded -$9,458

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $27 · program services $27

  • 5 · Compensation of officers, directors and key employees

    total $92,962 · program services $79,018 · management and general $9,296 · fundraising $4,648

  • 7 · Other salaries and wages

    total $2,359,992 · program services $2,153,657 · management and general $193,225 · fundraising $13,110

  • 8 · Pension plan contributions

    total $25,633 · program services $23,579 · management and general $1,868 · fundraising $186

  • 9 · Other employee benefits

    total $360,061 · program services $331,214 · management and general $26,240 · fundraising $2,607

  • 10 · Payroll taxes

    total $179,084 · program services $164,737 · management and general $13,051 · fundraising $1,296

  • 11a · Fees: management

    total $401,588 · management and general $300,794 · fundraising $100,794

  • 11b · Fees: legal

    total $3,596 · management and general $3,596

  • 11c · Fees: accounting

    total $13,350 · management and general $13,350

  • 11g · Fees: other

    total $17,636 · program services $17,636

  • 12 · Advertising and promotion

    total $35,780 · program services $33,762 · management and general $2,018

  • 13 · Office expenses

    total $53,490 · program services $18,614 · management and general $34,876

  • 16 · Occupancy

    total $179,448 · program services $175,306 · management and general $4,142

  • 17 · Travel

    total $96,950 · program services $91,931 · management and general $5,019

  • 19 · Conferences, conventions and meetings

    total $5,848 · program services $5,848

  • 20 · Interest

    total $368 · program services $368

  • 22 · Depreciation, depletion and amortization

    total $7,989 · program services $7,989

  • 23 · Insurance

    total $40,380 · program services $37,064 · management and general $3,316

  • 24a · Other expenses: DUES AND MEMBERSHIPS

    total $8,388 · program services $8,388

  • 24b · Other expenses: REPAIRS & MAINTENANCE

    total $6,073 · program services $6,073

  • 24c · Other expenses: RENTAL OF EQUIPMENT

    total $1,530 · program services $1,530

  • 24d · Other expenses: FAMILY RECRUITMENT

    total $181 · program services $181

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,134,380 · end of year $1,286,041

  • 4 · Accounts receivable

    beginning of year $1,187,008 · end of year $702,211

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

    $168,251

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

    $115,353

  • 10c · Land, buildings and equipment, net

    beginning of year $60,887 · end of year $52,898

  • 15 · Other assets

    beginning of year $71,596 · end of year $135,674

  • 17 · Accounts payable and accrued expenses

    beginning of year $470,872 · end of year $263,561

  • 19 · Deferred revenue

    beginning of year $144,000 · end of year $93,000

  • 27 · Net assets without donor restrictions

    beginning of year $1,833,926 · end of year $1,815,041

  • 28 · Net assets with donor restrictions

    beginning of year $5,073 · end of year $5,222

Mission and programs · 2022

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 "LIFE-LONG 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 2022, LAS FACILITATED ADOPTIONS FOR 273 YOUTH.

    Expenses $3,115,663 · Grants $27 · Revenue $2,500

  • LAS PROVIDES POST-ADOPTION SERVICES, WHICH INCLUDE EDUCATION, SUPPORT, CONSULTATIONS, REFERRALS, INFORMATION SEARCH, THERAPY AND FACILITATION BETWEEN THE ADOPTEE AND BIRTH PARENTS. IN 2022, LAS ASSISTED 71 FAMILIES WITH POST-ADOPTION SERVICES.

    Expenses $41,259 · Revenue $595

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

Listed in Part VII

  • David Gehm

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Sam Beals

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Kevin Van Den Bosch

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Kathleen Schultz

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • Rachel Sykes

    EXECUTIVE DIRECTOR

    Total calculated
    $112,333
    From this org
    $90,972
    From related orgs
    $0
    Other
    $21,361
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $85,118
    Bonus
    $5,774
    Other
    $80
    Deferred
    $1,989
    Nontaxable benefits
    $19,372
    Filer's total
    $112,333

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)

FORM 990, PART VII, LINE 5:
THE EXECUTIVE DIRECTOR, RACHEL SYKES, IS COMPENSATED BY SAMARITAS, WHICH IS A 50% MEMBER OF LAS.

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
2 October 2023
IRS schema version
2022v5.0
Source object
202322789349301212

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