Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Lutheran Adoption Services Inc
990 • Fiscal year 2011 • EIN 38-3330163
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.51x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
Up$912,067
Up $383,549 (+73%) from 2010
Net Assets
Down-$462,765
Down $76,210 (-20%) from 2010
Liabilities
Up$1,374,832
Up $459,759 (+50%) from 2010
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
Up$2,358,716
Up $313,457 (+15%) from 2010
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2011 to Dec 31, 2011
- Signed
- Oct 10, 2012
- Return Version
- 2011v1.3
- Gross Receipts
- $2,282,506
Mission and Program Overview
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.
Filing and Contact Details
Filer
- EIN
- 38-3330163
Raw XML AppendixShowing 400 of 565 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/ActivityOrMissionDescription | 0 | LUTHERAN ADOPTION SERVICE, INC. WAS CREATED FOR THE PURPOSE OF PLACING MICHIGAN CHILDREN IN ADOPTIVE HOMES, AND PROVIDING APPROPRIATE SUPPORTIVE SERVICES WITH A PRIMARY EMPHASIS ON SPECIAL NEEDS CHILDREN. |
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| IRS990/ContractorCompensation/NameOfContractor/NamePerson | 2 | LUTHERAN SOCIAL SERVICES OF MICHIGA |
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| IRS990/Description | 0 | LUTHERAN ADOPTION SERVICES PRIMARILY PROVIDES ADOPTIVE SERVICES TO CHILDREN IN MICHIGAN'S FOSTER CARE SYSTEM WHO HAVE BEEN MADE LEGALLY FREE FOR ADOPTION. THE DEPARTMENT OF HUMAN SERVICES PROVIDES THE PRIMARY FUNDING WHICH HELPED PLACE 306 CHILDREN IN ADOPTIVE HOMES IN 2011. |
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| IRS990ScheduleD/ExpensesSubtotal | 0 | 2358716 |
| IRS990ScheduleD/FederalIncomeTaxLiability | 0 | 0 |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | LUTHERAN ADOPTION SERVICE (LAS) FALLS UNDER THE GROUP EXEMPTION GRANTED TO THE EVANGELICAL LUTHERAN CHURCH IN AMERICA BY THE INTERNAL REVENUE SERVICE. LAS IS SIMILARLY EXEMPT FROM MICHIGAN TAXES. LAS IS EXEMPT FROM FEDERAL INCOME TAXES DUE TO ITS STATUS AS A NOT-FOR-PROFIT CORPORATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THEREFORE NO PROVISION FOR INCOME TAX HAS BEEN MADE. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN EVALUATED BY MANAGEMENT. LAS DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2011. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 0 | ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES |
| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 0 | SCHEDULE D, PART X, LINE 2 |
| IRS990ScheduleD/OtherLiabilities/Amount | 0 | 776832 |
| IRS990ScheduleD/OtherLiabilities/Amount | 1 | 427644 |
| IRS990ScheduleD/OtherLiabilities/Description | 0 | TO LUTHERAN SOCIAL SERVICES OF MICHIGAN |
| IRS990ScheduleD/OtherLiabilities/Description | 1 | TO LUTHERAN CHILD AND FAMILY SERVICE |
| IRS990ScheduleD/RevenueSubtotal | 0 | 2282506 |
| IRS990ScheduleD/TotalExpenses | 0 | 2358716 |
| IRS990ScheduleD/TotalExpensesPerForm990 | 0 | 2358716 |
| IRS990ScheduleD/TotalOfAmounts | 0 | 1204476 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 362 |
| IRS990ScheduleD/TotalRevenue | 0 | 2282506 |
| IRS990ScheduleD/TotalRevenuePerForm990 | 0 | 2282506 |
| IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt | 0 | 2358716 |
| IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt | 0 | 2282506 |
| IRS990ScheduleJ/AnyNonFixedPayments | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApproval | 0 | X |
| IRS990ScheduleJ/CompBasedNetEarningsFilingOrg | 0 | false |
| IRS990ScheduleJ/CompBasedNetEarningsRelateOrgs | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFilingOrg | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueRelatedOrgs | 0 | false |
| IRS990ScheduleJ/CompensationSurvey | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrangement | 0 | false |
| IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs | 0 | 36750 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs | 0 | 272168 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs | 0 | 106785 |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 0 | ROBERT MILES, PRESIDENT OF LUTHERAN CHILD & FAMILY SERVICES OF MICHIGAN, IS ALSO THE PRESIDENT OF LUTHERAN ADOPTION SERVICES. HE RECEIVES HIS COMPENSATION IN HIS CAPACITY AS AN EMPLOYEE OF LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN. MARK STUTRUD, PRESIDENT OF LUTHERAN SOCIAL SERVICES OF MICHIGAN, IS THE VICE PRESIDENT OF LUTHERAN ADOPTION SERVICES. HE RECEIVES HIS COMPENSATION IN HIS CAPACITY AS AN EMPLOYEE OF LUTHERAN SOCIAL SERVICES OF MICHIGAN. ERIC MUSUM, DIRECTOR OF ADMINISTRATIVE SERVICES AT LUTHERAN CHILD AND FAMILY SERVICES OF MICHIGAN, IS THE TREASURER OF LUTHERAN ADOPTION SERVICES. HE RECEIVES HIS COMPENSATION IN THE CAPACITY AS AN EMPLOYEE OF LUTHERAN CHILD AND FAMILY SERVICES OF MICHIGAN. VICKIE THOMPSON-SANDY, VICE PRESIDENT OF LUTHERAN SOCIAL SERVICES OF MICHIGAN, IS THE SECRETARY OF LUTHERAN ADOPTION SERVICES. SHE RECEIVES HER COMPENSATION IN THE CAPACITY AS AN EMPLOYEE OF LUTHERAN SOCIAL SERVICES OF MICHIGAN. |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation | 1 | EFFECTIVE JANUARY 1, 2010, LSSM ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR MARK STUTRUD, PRESIDENT OF LSSM. THE PLAN IS A NON-QUALIFIED, DEFERRED COMPENSATION ARRANGEMENT UNDER WHICH THE ASSETS ARE OWNED BY LSSM. UNDER THE TERMS OF THE PLAN, THE PARTICIPANT EARNS CREDITS BASED ON YEARS OF SERVICE AND FULLY VESTS AT RETIREMENT. LSSM IS RECOGNIZING AN ESTIMATE OF THE EXPENSE INCURRED AS CREDITED SERVICE IS EARNED. |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier | 0 | RELATED ORGANIZATION COMPENSATION |
| IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier | 1 | NON-QUALIFIED RETIREMENT PLAN |
| IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference | 0 | SCHEDULE J, PART I, LINE 4B |
| IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson | 0 | MARK STUTRUD |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs | 0 | 13525 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg | 0 | 0 |
| IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs | 0 | 429228 |
| IRS990ScheduleJ/InitialContractException | 0 | false |
| IRS990/ScheduleJRequired | 0 | true |
| IRS990ScheduleJ/SeverancePayment | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRetirePlan | 0 | true |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | LUTHERAN ADOPTION SERVICES, INC. (LAS) IS AN ORGANIZATION OWNED 50% BY LUTHERAN SOCIAL SERVICES OF MICHIGAN (LSSM) AND 50% BY LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN (LCFS). THE FINANCIAL STATEMENTS INCLUDE MANAGEMENT SERVICE CHARGES FOR ACCOUNTING AND ADMINISTRATIVE SERVICES FROM LSSM OF $121,443 AND FROM LCFS OF $44,159 FOR 2011. IN ADDITION, THE FINANCIAL STATEMENTS INCLUDE PROGRAM REVENUE FOR UNMATCHED CHILDREN FROM LSSM OF $84,975 AND FROM LCFS OF $37,680 IN 2011. LAS ALSO CHARGES LSSM AND LCFS FOR LATE REFERRALS. IN 2011, CHARGES TO LSSM AND LCFS FOR LATE REFERRALS WERE $10,651. LAS RENTS OFFICE SPACE IN FACILITIES OPERATED BY LSSM AND LCFS. RENTAL EXPENSE PAID TO LSSM WAS $123,363 FOR 2011. RENTAL EXPENSE PAID TO LCFS WAS $18,519 FOR 2011. LAS RECEIVES CERTAIN CASH ADVANCES FROM LSSM AND LCFS AND IS CHARGED INTEREST ON THESE CASH ADVANCES EQUAL TO $28,184 FOR 2011. IN ADDITION, LSSM PROCESSES PAYROLL AND PAYABLES FOR LAS. LAS REIMBURSES LSSM AND LCFS MONTHLY FOR THESE SERVICES WHEN CASH FLOW PERMITS. LAS HAS EXPERIENCED DECREASING NET ASSETS OVER THE PAST SEVERAL YEARS. MANAGEMENT HAS DETERMINED THAT THIS IS DUE PRIMARILY TO INADEQUATE RATE REIMBURSEMENTS FROM THE DEPARTMENT OF HUMAN SERVICES AND OTHER GOVERNMENT-FUNDED ADOPTION. LAS' PARENT AGENCIES, LSSM AND LCFS, HAVE AGREED TO PROVIDE SUPPLEMENTAL RATE REIMBURSEMENTS FOR UNMATCHED CHILDREN TO ENSURE FUNDING FOR LAS IN THE FORESEEABLE FUTURE. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | THE ORGANIZATION SIGNED A MANAGEMENT AGREEMENT WITH LUTHERAN SOCIAL SERVICES OF MICHIGAN TO PROVIDE SERVICES, OVERSIGHT, AND STAFFING FOR THE FACILITY. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | PRIOR TO SUBMISSION TO THE IRS, THE FORM IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY BY MONITORING CONTRACTS, INVOICES, AND PERSONNEL, AND ALSO BY REQUESTING INFORMATION AT ALL BOARD MEETINGS. |
Document Assets
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Filings
Displayed year
2011 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $912,067
- Liabilities
- $1,374,832
- Net assets
- -$462,765
- Revenue
- -
- Expenses
- $2,358,716
- Net income
- -