Civic Intelligence

Adoption and Foster Care

EIN 26-2266476 • 501(c)3 • Swartz Creek, MI

Profile

To provide social services in the areas of individual, joint and family counseling, psychological testing, evaluation and assessment reports, group counseling with children, adolescents and adults, and consultation and training primarily as they relate to adoption and foster care services.

2031 S Elms RoadSwartz Creek, MI 48473

www.adoption-specialists.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.08x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

46th percentile

0.06x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

63rd percentile

12%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

93rd percentile

$257,363

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$3,389,817

Up $746,367 (+28%) from 2022

Liabilities

Up

$258,146

Up $50,049 (+24%) from 2022

Net Assets

Up

$3,131,671

Up $696,318 (+29%) from 2022

Revenue

Up

$4,398,555

Up $854,395 (+24%) from 2022

Expenses

Up

$3,872,138

Up $457,748 (+13%) from 2022

Net Income

Up

$526,417

Up $396,647 (+306%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $297,318Liabilities 2011: $31,866Net Assets 2011: $265,4522011Assets 2013: $484,407Liabilities 2013: $37,213Net Assets 2013: $447,1942013Assets 2014: $772,701Liabilities 2014: $71,318Net Assets 2014: $701,3832014Assets 2015: $886,306Liabilities 2015: $60,985Net Assets 2015: $825,3212015Assets 2018: $1,530,731Liabilities 2018: $125,103Net Assets 2018: $1,405,6282018Assets 2019: $1,843,053Liabilities 2019: $175,106Net Assets 2019: $1,667,9472019Assets 2020: $2,148,274Liabilities 2020: $127,913Net Assets 2020: $2,020,3612020Assets 2021: $2,432,224Liabilities 2021: $126,642Net Assets 2021: $2,305,5822021Assets 2022: $2,643,450Liabilities 2022: $208,097Net Assets 2022: $2,435,3532022Assets 2025: $3,389,817Liabilities 2025: $258,146Net Assets 2025: $3,131,6712025

Highlighted filing

2025

Assets$3,389,817
Liabilities$258,146
Net Assets$3,131,671

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Expenses 2011: $476,0712011Expenses 2013: $791,4992013Revenue 2014: $1,338,180Expenses 2014: $1,083,991Net Income 2014: $254,1892014Revenue 2015: $1,388,935Expenses 2015: $1,264,997Net Income 2015: $123,9382015Revenue 2018: $2,386,758Expenses 2018: $2,093,040Net Income 2018: $293,7182018Revenue 2019: $2,568,075Expenses 2019: $2,305,756Net Income 2019: $262,3192019Revenue 2020: $3,232,647Expenses 2020: $2,880,233Net Income 2020: $352,4142020Revenue 2021: $3,248,551Expenses 2021: $2,963,330Net Income 2021: $285,2212021Revenue 2022: $3,544,160Expenses 2022: $3,414,390Net Income 2022: $129,7702022Revenue 2025: $4,398,555Expenses 2025: $3,872,138Net Income 2025: $526,4172025

Highlighted filing

2025

Revenue$4,398,555
Expenses$3,872,138
Net Income$526,417

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.0
Gross Receipts
$4,398,555
Mission and Program Overview

Mission

To provide social services in the areas of individual, joint and family counseling, psychological testing, evaluation and assessment reports, group counseling with children, adolescents and adults, and consultation and training primarily as they relate to adoption and foster care services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,666,105$2,074,921▲ $408,816
Land, Buildings, and Equipment, Net$679,779$851,569▲ $171,790
Accounts Receivable$361,849$353,785▼ $8,064
Prepaid Expenses and Deferred Charges$110,475$109,542▼ $933
Total Assets$2,818,208$3,389,817▲ $571,609
Liabilities
Accounts Payable and Accrued Expenses$212,954$258,146▲ $45,192
Total Liabilities$212,954$258,146▲ $45,192
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,605,254$3,131,671▲ $526,417
Total Net Assets Fund Balance$2,605,254$3,131,671▲ $526,417
Total Liabilities and Net Assets / Fund Balance$2,818,208$3,389,817▲ $571,609

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$284,208$107,318$391,526
Buildings$242,990$23,332$266,322
Leasehold Improvements$205,202$56,178$261,380
Land$117,260-$117,260
Equipment$1,909$19,153$21,062
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jacqueline LuziPresident anFT$237,362$20,001$257,363
Jacqueline LuziPresident and CEO-$237,362$20,001$257,363
Jennifer Hect-kellyV. PresidentFT$237,980$15,000$252,980
Jennifer Hect-kellyV. President and COO-$237,980$15,000$252,980
David LuziTreasurer anFT$104,083$15,000$119,083

Board Members and Trustees

NameTitle
Amy FarringtonDirector
Daniel FarringtonDirector
John OrtmanDirector
Kelli MelenDirector
Steven StuartSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,337,682
Investment Income
$57,873
Other Revenue
$3,000
Change in Net Assets
$526,417

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,398,555
Total Revenue per Audited Statements
$4,398,555
Total Revenue per Form 990
$4,398,555
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,048,070
Other Expenses$1,824,068
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,398,609$369,505-$1,768,114
Payroll Taxes$98,534$24,633-$123,167
Insurance$10,066$108,703-$118,769
Other Employee Benefits$85,341$21,335-$106,676
All Other Expenses$65,368$14,649-$80,017
Depreciation Depletion$56,992$5,382-$62,374
Travel$51,584$35-$51,619
Pension Plan Contributions$40,090$10,023-$50,113
Fees for Services Accounting-$46,807-$46,807
Occupancy$24,758$5,906-$30,664
Other Expenses$23,961$4,228-$28,189
Conferences and Meetings$484$121-$605
Total Functional Expenses$3,231,371$640,767$0$3,872,138

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,872,138
Total Expenses per Audited Statements$3,872,138
Total Expenses per Form 990$3,872,138
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jacueline m luzi david v luzi president treasurer spouse

Form 990, Page 6, Part VI, Line 11B

Adoption specialists, inc. Provides the completed, filed form 990 to all members of the board of directors immediately upon completion. Upon request of any board member, the form 990 can be reviewed and discussed during any scheduled meeting of the board.

Form 990, Page 6, Part VI, Line 12C

According to employee policy, employees are required to report any changes that could result in a conflict of interest.

Form 990, Page 6, Part VI, Line 15A

Salary rates for all employees, including all top management, were based upon salaries paid to employees in comparable organizations as reported in their form 990s. All top management salaries are reviewed and approved by the board of directors prior to implementation.

Form 990, Page 6, Part VI, Line 15B

Salary rates for all employees, including all top management, were based upon salaries paid to employees in comparable organizations as reported in their form 990s. All top management salaries are reviewed and approved by the board of directors prior to implementation.

Form 990, Page 6, Part VI, Line 19

All governing documents, policies, and financial statements shall be provided to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Adoption and Foster Care
EIN
26-2266476
Phone
8106140801
Address
2031 S ELMS ROAD, SWARTZ CREEK, MI 48473

Signing Officer

Name
Jacqueline Luzi
Title
President and CEO
Phone
8106140801
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Luzi
Formed
2008
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
6
Employees
27

Preparer

Firm
Mattina Kent & Gibbons Pc
Address
951 S MAIN ST STE 3, LAPEER, MI 48446-4128
Preparer
Lorretta L Deneweth CPA
Phone
2486019500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide social services in the areas of individual, joint and family counseling, psychological testing, evaluation and assessment reports, group counseling with children, adolescents and adults, and consultation and training primarily as they relate to adoption and foster care services.

Form 990, Page 2, Part III, Line 4A

During the fiscal year, adoption and foster care specialists, inc. Facilitated the adoption of children into families. These were all special-needs children with emotional, medical and/or cognitive disabilities. There were several large sibling groups that the agency was able to keep together in permanent families through adoption. In the past, roughly one half of the children serviced for adoption by the agency have been 10 years of age or older. During this fiscal year, there was a noted change in the age with many of the children adopted being below the age of 6. This change is directly related to the age that the children are entering foster care being younger than in past years as well as the courts general lean to establish permanency in a faster time frame resulting in the termination of parental rights occurring more quickly when there is a lack of progress on the treatment plan by the birth parents. Adoption and foster care specialists has also provided the state of michigan with foster care and foster home licensing services. During this fiscal year, the agency provided foster care services for a number children. There were a number of foster homes that provided care for these children as well as some unlicensed relative care placements that were supervised by the agency. Several of the foster homes were borrowed from other agencies (mdhhs) with monitoring by adoption and foster care specialists, inc being mandated. Adoption and foster care specialists inc has a number of licensed foster homes for the care of michigan court wards. The agency has also licensed additional homes and transferred the license to the family's local mdhhs office. Adoption and foster care specialists inc. Has been noted for the timeliness of foster home licensure following a study by the statewide mdhhs office. During this fiscal year, the agency has worked with the birth parents with successful reunification of children.

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IRS990/OtherExpensesGrp/Desc2TELEPHONE, TELECOMMUNICAT
IRS990/OtherExpensesGrp/Desc3VEHICLE EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13031
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24228
IRS990/OtherExpensesGrp/ProgramServicesAmt01332794
IRS990/OtherExpensesGrp/ProgramServicesAmt115510
IRS990/OtherExpensesGrp/ProgramServicesAmt227280
IRS990/OtherExpensesGrp/ProgramServicesAmt323961
IRS990/OtherExpensesGrp/TotalAmt01332794
IRS990/OtherExpensesGrp/TotalAmt141919
IRS990/OtherExpensesGrp/TotalAmt230311
IRS990/OtherExpensesGrp/TotalAmt328189
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IRS990/OtherRevenueMiscGrp/Desc0RENTAL INCOME (LOSS)
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IRS990/OtherRevenueTotalAmt03000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0369505
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01398609
IRS990/OtherSalariesAndWagesGrp/TotalAmt01768114
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024633
IRS990/PayrollTaxesGrp/ProgramServicesAmt098534
IRS990/PayrollTaxesGrp/TotalAmt0123167
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010023
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt040090
IRS990/PensionPlanContributionsGrp/TotalAmt050113
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0109542
IRS990/PrincipalOfficerNm0JACQUELINE LUZI
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IRS990/ProgramServiceRevenueGrp/Desc0STATE CONTRACTS
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt027385
IRS990/PYOtherExpensesAmt01547861
IRS990/PYOtherRevenueAmt02750
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IRS990/PYRevenuesLessExpensesAmt068071
IRS990/PYSalariesCompEmpBnftPaidAmt02054427
IRS990/PYTotalExpensesAmt03602288
IRS990/PYTotalRevenueAmt03670359
IRS990/ReconcilationRevenueExpnssAmt0526417
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04376055
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03667609
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03702104
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03530575
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03248630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt018524973
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04376055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03667609
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt03702104
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03530575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03248630
IRS990ScheduleA/Total509Grp/TotalAmt018524973
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04376055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03667609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt03702104
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03530575
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03248630
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt018524973
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0242990
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023332
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0266322
IRS990ScheduleD/EquipmentGrp/BookValueAmt01909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019153
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021062
IRS990ScheduleD/ExpensesSubtotalAmt03872138
IRS990ScheduleD/LandGrp/BookValueAmt0117260
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0117260
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0205202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056178
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0261380
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0284208
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0107318
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0391526
IRS990ScheduleD/RevenueSubtotalAmt04398555
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0851569
IRS990ScheduleD/TotalExpensesPerForm990Amt03872138
IRS990ScheduleD/TotalRevenuePerForm990Amt04398555
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04398555
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03872138
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1237980
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt115000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JACQUELINE LUZI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JENNIFER HECT-KELLY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1V. PRESIDENT AND COO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0257363
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1252980
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SOCIAL SERVICES IN THE AREAS OF INDIVIDUAL, JOINT AND FAMILY COUNSELING, PSYCHOLOGICAL TESTING, EVALUATION AND ASSESSMENT REPORTS, GROUP COUNSELING WITH CHILDREN, ADOLESCENTS AND ADULTS, AND CONSULTATION AND TRAINING PRIMARILY AS THEY RELATE TO ADOPTION AND FOSTER CARE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE FISCAL YEAR, ADOPTION AND FOSTER CARE SPECIALISTS, INC. FACILITATED THE ADOPTION OF CHILDREN INTO FAMILIES. THESE WERE ALL SPECIAL-NEEDS CHILDREN WITH EMOTIONAL, MEDICAL AND/OR COGNITIVE DISABILITIES. THERE WERE SEVERAL LARGE SIBLING GROUPS THAT THE AGENCY WAS ABLE TO KEEP TOGETHER IN PERMANENT FAMILIES THROUGH ADOPTION. IN THE PAST, ROUGHLY ONE HALF OF THE CHILDREN SERVICED FOR ADOPTION BY THE AGENCY HAVE BEEN 10 YEARS OF AGE OR OLDER. DURING THIS FISCAL YEAR, THERE WAS A NOTED CHANGE IN THE AGE WITH MANY OF THE CHILDREN ADOPTED BEING BELOW THE AGE OF 6. THIS CHANGE IS DIRECTLY RELATED TO THE AGE THAT THE CHILDREN ARE ENTERING FOSTER CARE BEING YOUNGER THAN IN PAST YEARS AS WELL AS THE COURTS GENERAL LEAN TO ESTABLISH PERMANENCY IN A FASTER TIME FRAME RESULTING IN THE TERMINATION OF PARENTAL RIGHTS OCCURRING MORE QUICKLY WHEN THERE IS A LACK OF PROGRESS ON THE TREATMENT PLAN BY THE BIRTH PARENTS. ADOPTION AND FOSTER CARE SPECIALISTS HAS ALSO PROVIDED THE STATE OF MICHIGAN WITH FOSTER CARE AND FOSTER HOME LICENSING SERVICES. DURING THIS FISCAL YEAR, THE AGENCY PROVIDED FOSTER CARE SERVICES FOR A NUMBER CHILDREN. THERE WERE A NUMBER OF FOSTER HOMES THAT PROVIDED CARE FOR THESE CHILDREN AS WELL AS SOME UNLICENSED RELATIVE CARE PLACEMENTS THAT WERE SUPERVISED BY THE AGENCY. SEVERAL OF THE FOSTER HOMES WERE BORROWED FROM OTHER AGENCIES (MDHHS) WITH MONITORING BY ADOPTION AND FOSTER CARE SPECIALISTS, INC BEING MANDATED. ADOPTION AND FOSTER CARE SPECIALISTS INC HAS A NUMBER OF LICENSED FOSTER HOMES FOR THE CARE OF MICHIGAN COURT WARDS. THE AGENCY HAS ALSO LICENSED ADDITIONAL HOMES AND TRANSFERRED THE LICENSE TO THE FAMILY'S LOCAL MDHHS OFFICE. ADOPTION AND FOSTER CARE SPECIALISTS INC. HAS BEEN NOTED FOR THE TIMELINESS OF FOSTER HOME LICENSURE FOLLOWING A STUDY BY THE STATEWIDE MDHHS OFFICE. DURING THIS FISCAL YEAR, THE AGENCY HAS WORKED WITH THE BIRTH PARENTS WITH SUCCESSFUL REUNIFICATION OF CHILDREN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JACUELINE M LUZI DAVID V LUZI PRESIDENT TREASURER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADOPTION SPECIALISTS, INC. PROVIDES THE COMPLETED, FILED FORM 990 TO ALL MEMBERS OF THE BOARD OF DIRECTORS IMMEDIATELY UPON COMPLETION. UPON REQUEST OF ANY BOARD MEMBER, THE FORM 990 CAN BE REVIEWED AND DISCUSSED DURING ANY SCHEDULED MEETING OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCORDING TO EMPLOYEE POLICY, EMPLOYEES ARE REQUIRED TO REPORT ANY CHANGES THAT COULD RESULT IN A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARY RATES FOR ALL EMPLOYEES, INCLUDING ALL TOP MANAGEMENT, WERE BASED UPON SALARIES PAID TO EMPLOYEES IN COMPARABLE ORGANIZATIONS AS REPORTED IN THEIR FORM 990S. ALL TOP MANAGEMENT SALARIES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO IMPLEMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARY RATES FOR ALL EMPLOYEES, INCLUDING ALL TOP MANAGEMENT, WERE BASED UPON SALARIES PAID TO EMPLOYEES IN COMPARABLE ORGANIZATIONS AS REPORTED IN THEIR FORM 990S. ALL TOP MANAGEMENT SALARIES ARE REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO IMPLEMENTATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS SHALL BE PROVIDED TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt03389817
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IRS990/TotalAssetsGrp/EOYAmt03389817
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0640767
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03231371
IRS990/TotalFunctionalExpensesGrp/TotalAmt03872138
IRS990/TotalGrossUBIAmt03000
IRS990/TotalLiabilitiesBOYAmt0212954
IRS990/TotalLiabilitiesEOYAmt0258146
IRS990/TotalLiabilitiesGrp/BOYAmt0212954
IRS990/TotalLiabilitiesGrp/EOYAmt0258146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02605254
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03131671
IRS990/TotalOtherCompensationAmt050001
IRS990/TotalProgramServiceExpensesAmt03231371
IRS990/TotalProgramServiceRevenueAmt04337682
IRS990/TotalReportableCompFromOrgAmt0579425
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04395555
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04398555
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02818208
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03389817
IRS990/TravelGrp/ManagementAndGeneralAmt035
IRS990/TravelGrp/ProgramServicesAmt051584
IRS990/TravelGrp/TotalAmt051619
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0624 N MAIN ST
IRS990/USAddress/CityNm0LAPEER
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048446
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.ADOPTION-SPECIALISTS.ORG/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELINE LUZI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08106140801
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ADOPTION AND FOSTER CARE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SPECIALISTS INC
ReturnHeader/Filer/BusinessNameControlTxt0ADOP
ReturnHeader/Filer/EIN0262266476
ReturnHeader/Filer/PhoneNum08106140801
ReturnHeader/Filer/USAddress/AddressLine1Txt02031 S ELMS ROAD
ReturnHeader/Filer/USAddress/CityNm0SWARTZ CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048473
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MATTINA KENT & GIBBONS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0951 S MAIN ST STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAPEER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI

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