Lutheran Adoption Services Inc

“Control over management duties: the organization signed a management agreement with lutheran social services of michigan and lutheran child and family service of michigan to provide services, oversight, and staffing for the facility.”

“Organization's members/stockholders: lutheran adoption services was organized in 1977 as a joint venture between lutheran social services of michigan (lssm) and lutheran child and family services of michigan (lcfs). In 1997, las was incorporated with both lssm and lcfs each owning 50% of the shares. Each organization appoints two board members for governance purposes.”

“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 also by requesting information at all board meetings.”

“Process for determining compensation: the directors determine the administrator's compensation using comparative data compiled by internal and external human resources division sources along with specific goal achievements.”

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

“Staffing of the organization: the staffing of the organization is provided by the employees of lutheran social services of michigan for which they are fully reimbursed. Roosevelena wilson is compensated by lutheran social services of michigan in her capacity as the administrator of lutheran adoption services.”

“Related party disclosure: 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 $175,117 and from lcfs of $63,678 for 2013. In addition, the financial statements include program revenue for unmatched children from lssm of $38,150 and from lcfs of $18,150 in 2013. These revenues offset recruitment costs for children who have not been matched with a potential adoptive family and are classified as grants from related organizations in the form 990. Las also charges lssm and lcfs for late referrals. In 2013, charges to lssm and lcfs for late referrals were $252. Las rents office space in facilities operated by lssm and lcfs. Rental expense paid to lssm was $104,673 for 2013. Rental expense paid to lcfs was $21,280 for 2013. Las receives certain cash advances from lssm and lcfs and charged interest on these cash advances equal to $7,901 for 2013. In addition, lssm processes payroll and payables for las. Las reimburses lssm and lcfs monthly for these services.”