Samaritas

“Form 990 review process: prior to submission to the irs, the form is provided to the board of directors for their review.”

“Conflict of interest policy: the organization regularly and consistently monitors and enforces compliance with the written conflict of interest policy by monitoring contracts, invoices, and personnel, and by requesting information at all board meetings.”

“Process for determining compensation: ceo compensation: the executive committee determines ceo compensation using comparative data compiled by internal and external human resource division sources, along with specific goal achievements. Other top compensation: at direction of the human resources department, comparable data and budgetary guidelines are used to determine compensation.”

“Joint venture participation: danish village limited dividend housing association limited partnership (the association) was formed as a limited partnership in december 2006 for the purpose of constructing, owning, operating, and managing housing facilities in rochester hills, michigan for seniors and disabled individuals. The project is a 150-unit apartment complex. The association has one general partner - danish village gp, llc and one limited partner - gl-danish village rochester hills llc. Adrian village limited dividend housing association limited partnership (the association) was formed as a limited partnership in 2012 for the purpose of constructing, owning, operating, and managing housing facilities in adrian, michigan for seniors and families. The project is a 114-unit apartment complex. The association has one general partner - adrian village gp, llc and two limited partners - gl-adrian village apartments adrian, llc and great lakes capital fund michigan community limited partnership xx-2.”

“Policies of disregarded entities: although the disregarded entities have not adopted all of these governance policies, they follow the same policies as lssm.”

“Availability of documents to the public: the organization's form 990 is available upon request. Jenny cederstrom has public inspection copies available at 8131 east jefferson avenue, detroit, mi 48214.”

“Affiliated organizations included: lssm foundation 8131 e. Jefferson ave. Detroit, mi 48214 38-3201490 lutheran in-home care 8131 e. Jefferson ave. Detroit, mi 48214 38-2726270 h-line inc. (d/b/a heartline) 8131 e. Jefferson ave. Detroit, mi 48214 38-2726270 lakeview cadillac holdings, llc 8131 e. Jefferson ave. Detroit, mi 48214 38-2726270 maple creek senior living, llc 8131 e. Jefferson ave. Detroit, mi 48214 38-2726270 lutheran rehabilitation services 8131 e. Jefferson ave. Detroit, mi 48214 46-4907955”

“OTHER PROGRAM SERVICES: LSSM is Michigan's largest private refugee resettlement agency, providing sponsorship of refugees, immigration and related legal services, and assistance with resettlement and acculturation. LSSM is Michigan's primary provider for job development and placement, English language training and citizenship services. In 2014, LSSM supported the resettlement of 1,533 refugees. In addition, 2,423 refugees received employment assistance, and 664 youth were enrolled in LSSM's school program. After resettlement, the focus is to achieve self-sufficiency. LSSM owns and operates a community center in Saginaw - Neighborhood House. In 2014, Neighborhood House served 23,809 meals, both at the community center and to home-bound senior community members. In addition, the center provided tutoring and after school recreation to 270 youth. Ninety-six percent of youth attended school regularly and 86% of youth had passing grades. LSSM runs a 33-person residential center in Detroit that provides transitional services for women exiting the criminal justice system - Heartline. Heartline served 130 women in 2014. Of those women, 72% completed the program successfully. LSSM operates the Wayne County Family Center in Westland, Michigan's largest homeless shelter for families (parents with children and pregnant single women), housing up to 108 persons in 24 rooms, and offering an onsite licensed child care center. In 2014, the Wayne County Family Center provided 89 families (303 individuals) with temporary housing, and provided information and referral services to an additional 1,683 families. LSSM manages 16 affordable housing communities; rental assistance is provided by the Department of Housing and Urban Development (HUD) based on income eligibility. Thirteen of these housing communities, located throughout the state, serve senior adults living independently; two serve families, and are located in Monroe and Adrian; and one, located in Lansing, serves physically disabled persons capable of living independently with or without a live-in aide. In 2014, LSSM served 1,619 residents in 933 affordable housing apartments. The properties continue to perform high on all HUD reviews, achieving an average reac score of 93%, demonstrating LSSM's commitment to high standards of maintenance and service. LSSM continues to develop its Home Care offering; with the goal to provide supports that enable consumers to attain and maintain their independence. We provide support for activities of daily living, home health and some behavioral health serving seniors, persons/children with disabilities and/or mental illness, and persons convalescing from an illness or surgery. LSSM provides non-skilled home care for families through its Home Care Assistance (private pay) and its In-Home Support Services (Medicaid) programs. In 2014, LSSM served 926 individuals in these programs, with over 350,000 hours of care provided. In addition, LSSM operates a Medicare-Certified Home Health program. This program served 71 individuals in 2014. To provide support to the Home Health program, and to integrate its services into their skilled-nursing facilities, LSSM purchased Total Rehab Services (TRS), a rehabilitation therapy staffing company. In addition to providing therapy services to Home Health, TRS served a total of 3,680 individuals in 2014 through contracts with, primarily, other Home Health agencies.”

“Reconciliation of net assets: partnership revenue - 1,948,672 partnership expenses - (2,384,146) minority interest in partnership income - 1,198,750 net income from affiliate's operations - (28,475) interest rate swap - danish village - (312,991) impairment of intangible assets - christian home health care - (210,843) christian home health care revenue - $64,746 christian home health care expense - $(335,163)”

“Related party disclosure - subsidiaries and affiliates: the lssm foundation is a wholly-owned, not-for-profit subsidiary of lssm. Donors contribute permanently restricted net assets to the foundation through its endowment funds. Heartline, inc. Is a wholly owned, not-for-profit subsidiary of lssm that provides transitional services for women exiting the criminal justice system. Maple creek senior living, llc is a wholly owned subsidiary of lssm that provides independent living communities for seniors at lssm's maple creek continuing care retirement community in grand rapids, michigan. These communities consist of apartments and condominium-style units. Entry fees are maintained in separate accounts and are reported as funds held in trust. Fifty percent (50%) of the entrance fee is fully refundable to the resident, while maple creek senior living, llc can earn up to the remaining 50% at a rate of 1.5% per month of occupancy. The refundable portion of the entrance fee is remitted when an individual terminates their residency in the community. Entrance fees are amortized and recognized as revenue based on an estimate of the average length of occupancy for all residents. At december 31, 2014, entry fee deposits totaled $3,323,402 and were partially offset by a liability of $2,674,868. In 2014, entrance fees in the amount of $309,502 were amortized and recognized. Lakeview cadillac holdings, llc (lch) was formed by lssm to own the assets of the lakeview of cadillac, who leases the assets from lch. Lutheran in-home care is a wholly owned not-for-profit subsidiary of lssm that provides private duty home care assistance. Danish village gp, llc is the wholly owned general partner of danish village ldha, which provides housing for seniors and disabled individuals in rochester hills, michigan. Adrian village gp, llc is the wholly owned general partner of adrian village ldha, which provides housing for seniors and families in adrian, michigan. Hope development solutions, llc, a wholly owned subsidiary of lssm provides management services for the rehabilitation of the partnerships' housing facilities. Lssm is one of two members of lutheran adoption services (las), a not-for-profit corporation. Lssm uses the equity method to record its 50% equity interest in las. Lssm's 2014 equity interest in las was $487,584. Christian home health care (chhc) is a wholly owned, not-for-profit subsidiary providing medicare certified home health care. Originally acquiring a 50% ownership interest in 2012, lssm subsequently acquired an additional 10% in 2013 and the remaining 40% in 2014. Chhc filed a separate form 990. Lutheran rehabilitation services (lrs) is a wholly-owned, not-for-profit subsidiary formed in connection with the acquisition of the assets of total rehab services (trs), a therapy staffing company, on february 28, 2014. Lrs continues to do business as trs.”

“Danish village gp, llc and adrian village gp, llc: danish village gp, llc is the general partner of danish village limited dividend housing association limited partnership (danish village ldha). While allocation of the profits and losses are allocated 99.99% to the limited partners and 0.01% to the general partner, in accordance with accounting principles generally accepted in the united states of america regarding consolidation of subsidiaries, the general partner is deemed to control the limited partnership and, therefore, the accounts of the partnership are consolidated in the consolidated financial statements of lssm. The limited partner's share of equity, income and loss of danish village ldha are reported as minority interest in the consolidated financial statements. Total assets: $10,206,325 total liabilities: $9,041,162 total net assets: $1,165,163 adrian village gp, llc is the general partner of adrian village limited dividend housing association limited partnership (adrian village ldha). While allocation of the profits and losses are allocated 99.99% to the limited partners and 0.01% to the general partner, in accordance with accounting principles generally accepted in the united states of america regarding consolidation of subsidiaries, the general partner is deemed to control the limited partnership and, therefore, the accounts of the partnership are consolidated in the consolidated financial statements of lssm. The limited partner's share of equity, income and loss of adrian village ldha are reported as minority interest in the consolidated financial statements. Total assets: $9,877,520 total liabilities: $2,798,387 total net assets: $7,079,133”

“Additional schedule r information: lssm's board of directors elects the majority of the boards of lutheran housing corporation of cheboygan (d/b/a grebe village), lutheran housing corporation of lansing (d/b/a alison house), lutheran housing corporation of alpena (d/b/a luther community manor), lutheran housing corporation of ann arbor (d/b/a sequoia place), lutheran housing corporation - calvary (d/b/a gateshead crossing), and lutheran housing corporation of monroe (d/b/a village pines of monroe), each of which is a separate tax-exempt organization whose purpose is affordable housing solutions. Lssm has receivables from these related facilities and other managed facilities, at 12/31/14, totaling $266,703 and lssm provides management services to these facilities for which it recognized management service revenue of $443,556.”