Civic Intelligence

Lutheran Adoption Services Inc

990 • Fiscal year 2014 • EIN 38-3330163

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 31, 2015

8131 E Jefferson AveDetroit, MI 48214-2961

(313) 823-7700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.16x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

35th percentile

0.05x

Higher debt load relative to revenue than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

95th percentile

$329,232

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

7th percentile

-16%

Faster asset growth than 7% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

15th percentile

-17%

Faster revenue growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,158,867

Down $227,194 (-16%) from 2013

Net Assets

Down

$975,166

Down $56,950 (-5.5%) from 2013

Liabilities

Down

$183,701

Down $170,244 (-48%) from 2013

Revenue

Down

$3,562,608

Down $731,093 (-17%) from 2013

Expenses

Up

$3,619,558

Up $196,836 (+5.8%) from 2013

Net Income

Down

-$56,950

Down $927,929 (-107%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $528,518Liabilities 2010: $915,073Net Assets 2010: -$386,5552010Assets 2011: $912,067Liabilities 2011: $1,374,832Net Assets 2011: -$462,7652011Assets 2012: $1,392,550Liabilities 2012: $1,231,413Net Assets 2012: $161,1372012Assets 2013: $1,386,061Liabilities 2013: $353,945Net Assets 2013: $1,032,1162013Assets 2014: $1,158,867Liabilities 2014: $183,701Net Assets 2014: $975,1662014Assets 2015: $1,371,661Liabilities 2015: $321,348Net Assets 2015: $1,050,3132015Assets 2016: $1,797,515Liabilities 2016: $358,545Net Assets 2016: $1,438,9702016Assets 2017: $1,860,395Liabilities 2017: $426,530Net Assets 2017: $1,433,8652017Assets 2018: $2,480,730Liabilities 2018: $499,471Net Assets 2018: $1,981,2592018Assets 2019: $2,490,506Liabilities 2019: $748,970Net Assets 2019: $1,741,5362019Assets 2020: $2,702,821Liabilities 2020: $757,005Net Assets 2020: $1,945,8162020Assets 2021: $2,453,871Liabilities 2021: $614,872Net Assets 2021: $1,838,9992021Assets 2022: $2,176,824Liabilities 2022: $356,561Net Assets 2022: $1,820,2632022Assets 2023: $1,798,820Liabilities 2023: $110,584Net Assets 2023: $1,688,2362023Assets 2024: $1,676,604Liabilities 2024: $126,365Net Assets 2024: $1,550,2392024

Highlighted filing

2014

Assets$1,158,867
Liabilities$183,701
Net Assets$975,166

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,045,2592010Expenses 2011: $2,358,7162011Expenses 2012: $3,047,9962012Revenue 2013: $4,293,701Expenses 2013: $3,422,722Net Income 2013: $870,9792013Revenue 2014: $3,562,608Expenses 2014: $3,619,558Net Income 2014: -$56,9502014Revenue 2015: $3,811,849Expenses 2015: $3,670,443Net Income 2015: $141,4062015Revenue 2016: $4,174,102Expenses 2016: $3,785,445Net Income 2016: $388,6572016Revenue 2017: $3,719,127Expenses 2017: $3,724,232Net Income 2017: -$5,1052017Revenue 2018: $4,266,784Expenses 2018: $3,719,390Net Income 2018: $547,3942018Revenue 2019: $3,698,442Expenses 2019: $3,938,165Net Income 2019: -$239,7232019Revenue 2020: $4,248,392Expenses 2020: $4,044,112Net Income 2020: $204,2802020Revenue 2021: $3,808,020Expenses 2021: $3,914,837Net Income 2021: -$106,8172021Revenue 2022: $3,871,618Expenses 2022: $3,890,354Net Income 2022: -$18,7362022Revenue 2023: $3,256,056Expenses 2023: $3,481,083Net Income 2023: -$225,0272023Revenue 2024: $2,968,796Expenses 2024: $3,106,793Net Income 2024: -$137,9972024

Highlighted filing

2014

Revenue$3,562,608
Expenses$3,619,558
Net Income-$56,950
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 31, 2015
Return Version
2014v5.0
Gross Receipts
$3,562,608
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.

Lutheran adoption service, inc. Was created to place michigan children in adoptive homes and to provide appropriate supportive services emphasizing special needs children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$710,832$645,348▼ $65,484
Cash and Non-Interest-Bearing Accounts$475,825$319,773▼ $156,052
Land, Buildings, and Equipment, Net$199,404$193,746▼ $5,658
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,386,061$1,158,867▼ $227,194
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$238,175$154,995▼ $83,180
Deferred Revenue$3,082$23,891▲ $20,809
Other Liabilities$112,688$4,815▼ $107,873
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$353,945$183,701▼ $170,244
Net Assets / Fund Balance
Unrestricted Net Assets$1,032,116$975,166▼ $56,950
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$1,032,116$975,166▼ $56,950
Total Liabilities and Net Assets / Fund Balance$1,386,061$1,158,867▼ $227,194

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$97,786$53,619$151,405
Leasehold Improvements$94,849-$94,849
Other Land Buildings$1,111-$1,111
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Roosevelena WilsonAdministratorFT$102,009$102,009
Steve ZwartTreasurer-$97,545$97,545

Board Members and Trustees

NameTitle
David GehmPresident
Mark StutrudVice President - Through 9/14
Vickie Thompson-sandySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Lutheran Social Services Of MichigaManagement Services8131 E JEFFERSON AVENUE, Detroit, MI 48214$185,186
Revenue and Support

Revenue Composition

Contributions and Grants
$3,551,157
Program Service Revenue
$9,968
Investment Income
$0
Other Revenue
$1,483
All Other Contributions
$6,641
Change in Net Assets
$-56,950

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,562,608
Total Revenue per Audited Statements
$3,562,608
Total Revenue per Form 990
$3,562,608
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,755,652
Other Expenses$863,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,218,977--$2,218,977
Other Employee Benefits$305,163--$305,163
Fees for Services Management-$252,527-$252,527
Travel$207,182--$207,182
Payroll Taxes$162,577--$162,577
Occupancy$130,920--$130,920
Pension Plan Contributions$68,935--$68,935
All Other Expenses$56,654--$56,654
Insurance$34,503--$34,503
Depreciation Depletion$26,534--$26,534
Other Expenses$14,335--$14,335
Fees for Services Accounting$10,868--$10,868
Conferences and Meetings$2,654--$2,654
Total Functional Expenses$3,367,031$252,527$0$3,619,558

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,619,558
Total Expenses per Audited Statements$3,619,558
Total Expenses per Form 990$3,619,558
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lutheran Social Services of Mi$4,815
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Filing and Contact Details

Filer

Filer Name
Lutheran Adoption Service
EIN
38-3330163
In Care Of
% WENDY PERRY
Phone
3138237700
Address
8131 E JEFFERSON AVE, DETROIT, MI 48214-2961

Signing Officer

Name
Steve Zwart
Title
Treasurer
Phone
3138237700
Signed
2015-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Gehm
Formed
1977
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Bdo USA Llp
Address
200 OTTAWA AVE NW STE 300, GRAND RAPIDS, MI 49503
Preparer
Kathleen Guider
Phone
6167747000
Supplemental Narrative

Additional Explanations

CONTROL OVER MANAGEMENT DUTIES:

Part vi, section a, line 3 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:

Part vi, section a, line 6 & 7a 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:

Part vi, section b, line 11b prior to submission to the irs, the form is provided to the board of directors for their review.

CONFLICT OF INTEREST POLICY:

Part vi, section b, line 12c 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:

Part vi, section b, line 15a & 15b 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.

AVAILABILITY OF DOCUMENTS TO THE PUBLIC:

Part vi, section c, line 19 the organization's form 990 is available upon request. Wendy perry has public inspection copies available at 8131 east jefferson avenue, detroit, mi 48214.

STAFFING THE ORGANIZATION:

Part vii, section a 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:

Schedule r, part ii 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 $185,186 and from lcfs of $67,341 for 2014. In addition, the financial statements include program revenue for unmatched children from lssm of $44,382 and from lcfs of $15,400 in 2014. 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 2014, charges to lssm and lcfs for late referrals were $1,483. Las rents office space in facilities operated by lssm and lcfs. Rental expense paid to lssm was $106,920 for 2014. Rental expense paid to lcfs was $24,000 for 2014. Las receives certain cash advances from lssm and lcfs and charged interest on these cash advances. Las did not receive any cash advances in 2014. In addition, lssm provides financial services for las, the fees for which are included in the management service charges. Las reimburses lssm and lcfs monthly for these services.

Financial Statement Notes

ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES:

Schedule d, part x, line 2 lutheran adoption service (las) falls under the group exemptions 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 in the accompanying financial statements. All significant tax positions have been evaluated by management. Las does not believe that any material uncertain tax positions exist as of december 31, 2014.

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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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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt053619
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0199404
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0193746
IRS990/LandBldgEquipCostOrOtherBssAmt0247365
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LUTHERAN 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt01032116
IRS990/NetAssetsOrFundBalancesEOYAmt0975166
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0130920
IRS990/OccupancyGrp/TotalAmt0130920
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0305163
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0305163
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1RECRUITMENT
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3POSTAGE AND SHIPPING
IRS990/OtherExpensesGrp/ProgramServicesAmt061032
IRS990/OtherExpensesGrp/ProgramServicesAmt136979
IRS990/OtherExpensesGrp/ProgramServicesAmt229718
IRS990/OtherExpensesGrp/ProgramServicesAmt314335
IRS990/OtherExpensesGrp/TotalAmt061032
IRS990/OtherExpensesGrp/TotalAmt136979
IRS990/OtherExpensesGrp/TotalAmt229718
IRS990/OtherExpensesGrp/TotalAmt314335
IRS990/OtherLiabilitiesGrp/BOYAmt0112688
IRS990/OtherLiabilitiesGrp/EOYAmt04815
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0LATE REFERRAL FEES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01483
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01483
IRS990/OtherRevenueTotalAmt01483
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02218977
IRS990/OtherSalariesAndWagesGrp/TotalAmt02218977
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0162577
IRS990/PayrollTaxesGrp/TotalAmt0162577
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt068935
IRS990/PensionPlanContributionsGrp/TotalAmt068935
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DAVID GEHM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0COUNSELING FEES
IRS990/ProgramServiceRevenueGrp/Desc1POST ADOPTION RESOURCE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08768
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11200
IRS990/ProgSrvcAccomActy2Grp/Desc0LAS provided post-adoption, therapeutic services to over 10 families in 2014. LAS also assisted 226 individual adult adoptees with their search for information regarding their family of origin.
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011451
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04269884
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0772980
IRS990/PYOtherRevenueAmt0252
IRS990/PYProgramServiceRevenueAmt023565
IRS990/PYRevenuesLessExpensesAmt0870979
IRS990/PYSalariesCompEmpBnftPaidAmt02649742
IRS990/PYTotalExpensesAmt03422722
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04293701
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-56950
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt059782
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03551157
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04269884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03642839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02257169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01819633
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015540682
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0153632
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt015540682
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03551157
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04269884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03642839
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02257169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01819633
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015540682
IRS990ScheduleA/TotalSupportAmt015540682
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt097786
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053619
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151405
IRS990ScheduleD/ExpensesSubtotalAmt03619558
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094849
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094849
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01111
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01111
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04815
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LUTHERAN SOCIAL SERVICES OF MI
IRS990ScheduleD/RevenueSubtotalAmt03562608
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D, PART X, LINE 2 LUTHERAN ADOPTION SERVICE (LAS) FALLS UNDER THE GROUP EXEMPTIONS 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 IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN EVALUATED BY MANAGEMENT. LAS DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0193746
IRS990ScheduleD/TotalExpensesPerForm990Amt03619558
IRS990ScheduleD/TotalLiabilityAmt04815
IRS990ScheduleD/TotalRevenuePerForm990Amt03562608
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03562608
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03619558
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt050000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt125500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0261050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1191975
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2222926
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt125500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt05761
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt130331
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.13$1.55$2.97$3.11$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.11$1.69$3.26$3.48$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.36$1.82$3.87$3.89$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.61$1.84$3.81$3.91$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.76$1.95$4.25$4.04$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.75$1.74$3.70$3.94$0.24
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.50$1.98$4.27$3.72$0.55
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.43$1.43$3.72$3.72$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.36$1.44$4.17$3.79$0.39
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.32$1.05$3.81$3.67$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.16$0.18$0.98$3.56$3.62$0.06
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.35$1.03$4.29$3.42$0.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$1.23$0.16$3.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$1.37$0.46$2.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.92$0.39$2.05