Civic Intelligence

Lutheran Adoption Services Inc

990 • Fiscal year 2021 • EIN 38-3330163

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 16, 2022

Organization ProfileWWW.LASADOPTION.ORG
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

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.16x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

21st percentile

-2.8%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$108,664

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

9th percentile

-9.2%

Faster asset growth than 9% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

20th percentile

-10%

Faster revenue growth than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$2,453,871

Down $248,950 (-9.2%) from 2020

Net Assets

Down

$1,838,999

Down $106,817 (-5.5%) from 2020

Liabilities

Down

$614,872

Down $142,133 (-19%) from 2020

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin21st percentile

Revenue

Down

$3,808,020

Down $440,372 (-10%) from 2020

Expenses

Down

$3,914,837

Down $129,275 (-3.2%) from 2020

Net Income

Down

-$106,817

Down $311,097 (-152%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

2021

Assets$2,453,871
Liabilities$614,872
Net Assets$1,838,999
Open 2021 Filing

Operations Trend

Revenue Growth20th percentile

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

2021

Revenue$3,808,020
Expenses$3,914,837
Net Income-$106,817
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 16, 2022
Return Version
2021v4.2
Gross Receipts
$3,827,666
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$451,901$1,187,008▲ $735,107
Cash and Non-Interest-Bearing Accounts$2,067,445$1,134,380▼ $933,065
Land, Buildings, and Equipment, Net$69,499$60,887▼ $8,612
Prepaid Expenses and Deferred Charges$229--
Total Assets$2,702,821$2,453,871▼ $248,950
Other Assets Total$113,747$71,596▼ $42,151
Liabilities
Accounts Payable and Accrued Expenses$604,005$470,872▼ $133,133
Deferred Revenue$153,000$144,000▼ $9,000
Total Liabilities$757,005$614,872▼ $142,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,941,975$1,833,926▼ $108,049
Net Assets With Donor Restrictions$3,841$5,073▲ $1,232
Total Net Assets Fund Balance$1,945,816$1,838,999▼ $106,817
Total Liabilities and Net Assets / Fund Balance$2,702,821$2,453,871▼ $248,950

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,775$79,543$115,318
Buildings$24,898$26,924$51,822
Other Land Buildings$214$897$1,111
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel SykesExecutive DirectorFT$84,703$23,961$108,664

Board Members and Trustees

NameTitle
David GehmChairman
Sam BealsVice Chairman
Kevin Van Den BoschSecretary
Kathleen SchultzTreasurer
Sean De FourTreasurer - Part Year

Highest Paid Contractors

ContractorServicesLocationCompensation
SamaritasManagement Services8131 E JEFFERSON AVENUE, Detroit, MI 48214$335,225
Revenue and Support

Revenue Composition

Contributions and Grants
$3,803,333
Program Service Revenue
$3,351
Investment Income
$0
Other Revenue
$1,336
All Other Contributions
$20,804
Change in Net Assets
$-106,817

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,827,666
Revenue Not Reported on Financial Statements
$-19,646
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-19,646
Total Revenue per Audited Statements
$3,827,666
Total Revenue per Form 990
$3,808,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,080,876
Other Expenses$832,996
Total Fundraising Expense$120,839
Grants and Similar Amounts Paid$965
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,178,228$135,659$11,149$2,325,036
Other Employee Benefits$422,211$19,160$1,679$443,050
Fees for Services Management-$304,349$101,450$405,799
Occupancy$189,244$4,040-$193,284
Payroll Taxes$168,388$8,051$980$177,419
Current Officers, Directors, Trustees, and Key Employees$92,365$10,867$5,433$108,665
Travel$79,765$2,051-$81,816
Insurance$36,300$2,423-$38,723
Office Expenses$16,413$16,196-$32,609
Pension Plan Contributions$25,346$1,212$148$26,706
Fees for Services Accounting-$20,225-$20,225
Fees for Services Other$17,889$367-$18,256
Advertising$14,109$57-$14,166
Depreciation Depletion$8,612--$8,612
Conferences and Meetings$4,427--$4,427
Grants to Domestic Individuals$965--$965
Fees for Services Legal-$955-$955
Interest$528--$528
Other Expenses$28--$28
Total Functional Expenses$3,268,386$525,612$120,839$3,914,837

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,934,483
Total Expenses per Audited Statements$3,934,483
Total Expenses per Form 990$3,914,837
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-19,646
Other Expense Adjustments$-19,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,982
Fundraising Direct Expenses$19,646
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Forever Home Run$59,167$15,811$6,251$9,560
Forever Home Toss$16,459$5,171$2,640$2,531
Total Events$75,626$20,982$19,646$1,336
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
Backup withholding compliance
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization signed a management agreement with samaritas and wellspring lutheran services to provide services, oversight, and staffing for the facility.”

Form 990, Part VI, Section A, Line 6

“Lutheran adoption services was organized in 1977 as a joint venture between samaritas and wellspring lutheran services (wls). In 1997, las was incorporated with both samaritas and wls each being 50% members. Each organization appoints two board members for governance purposes.”

Form 990, Part VI, Section A, Line 7A

“Lutheran adoption services was organized in 1977 as a joint venture between samaritas and wellspring lutheran services (wls). In 1997, las was incorporated with both samaritas and wls each being 50% members. Each organization appoints two board members for governance purposes.”

Form 990, Part VI, Section B, Line 11B

“Prior to submission to the irs, the forms are reviewed by the chief financial officer and the director of finance. After the initial review, the form is provided to the board of directors for their final review.”

Form 990, 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.”

Form 990, Part VI, Section B, Line 15

“Executive director compensation: determined by the vice president of child and family at samaritas and approved by the president of samaritas and validated by human resources to be comparable to the market.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Copies can be obtained from jenny cederstrom at 8131 east jefferson avenue, detroit, mi 48214.”

Filing and Contact Details

Filer

Filer Name
Lutheran Adoption Service
EIN
38-3330163
Phone
3138237700
Address
8131 E JEFFERSON AVE, DETROIT, MI 48214-2961

Signing Officer

Name
Jenny Cederstrom
Title
CFO
Phone
3138237700
Signed
2022-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Gehm
Formed
1977
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
50

Preparer

Firm
Plante & Moran Pllc
Address
2601 CAMBRIDGE CT STE 300, AUBURN HILLS, MI 48326
Preparer
Tina Peters
Phone
2483757100
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising expense -19,646.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Fundraising expense -19,646.”

Raw XML AppendixShowing 400 of 542 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0604005
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0470872
IRS990/AccountsReceivableGrp/BOYAmt0451901
IRS990/AccountsReceivableGrp/EOYAmt01187008
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0LUTHERAN ADOPTION SERVICE, INC WAS CREATED TO PLACE MICHIGAN CHILDREN IN ADOPTIVE HOMES AND TO PROVIDE APPROPRIATE SUPPORTIVE SERVICES EMPHASIZING SPECIAL NEEDS CHILDREN.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt057
IRS990/AdvertisingGrp/ProgramServicesAmt014109
IRS990/AdvertisingGrp/TotalAmt014166
IRS990/AllOtherContributionsAmt020804
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0JENNY CEDERSTROM
IRS990/BooksInCareOfDetail/PhoneNum03138237700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08131 E JEFFERSON AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0482142961
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt02067445
IRS990/CashNonInterestBearingGrp/EOYAmt01134380
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt05433
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt010867
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt092365
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0108665
IRS990/CompensationFromOtherSrcsInd01
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04427
IRS990/ConferencesMeetingsGrp/TotalAmt04427
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0335225
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt08131 E JEFFERSON AVENUE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0DETROIT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MI
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd048214
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0SAMARITAS
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES
IRS990/ContriRptFundraisingEventAmt054644
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03803333
IRS990/CYGrantsAndSimilarPaidAmt0965
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0832996
IRS990/CYOtherRevenueAmt01336
IRS990/CYProgramServiceRevenueAmt03351
IRS990/CYRevenuesLessExpensesAmt0-106817
IRS990/CYSalariesCompEmpBnftPaidAmt03080876
IRS990/CYTotalExpensesAmt03914837
IRS990/CYTotalFundraisingExpenseAmt0120839
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03808020
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0153000
IRS990/DeferredRevenueGrp/EOYAmt0144000
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08612
IRS990/DepreciationDepletionGrp/TotalAmt08612
IRS990/Desc0LUTHERAN ADOPTION SERVICES (LAS) SPECIALIZES IN IDENTIFYING ADOPTIVE PLACEMENTS FOR CHILDREN FROM MICHIGAN'S FOSTER CARE SYSTEM. WE HELP A CHILD FIND A "LIFE-LONG LOVING FAMILY." EVERY CHILD NEEDS LOVE, SHELTER AND GUIDANCE. THESE MOST BASIC OF PROVISIONS ARE MISSING FOR SOME CHILDREN, AND THE OLDER THE CHILD, THE DIRER THE CIRCUMSTANCES, ESPECIALLY WHEN THEY COME FROM AN ABUSIVE OR NEGLECTFUL SITUATION. IN 2021, LAS FACILITATED ADOPTIONS FOR 329 YOUTH.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03841
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt05073
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03249372
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt020225
IRS990/FeesForServicesAccountingGrp/TotalAmt020225
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0955
IRS990/FeesForServicesLegalGrp/TotalAmt0955
IRS990/FeesForServicesManagementGrp/FundraisingAmt0101450
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0304349
IRS990/FeesForServicesManagementGrp/TotalAmt0405799
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0367
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt017889
IRS990/FeesForServicesOtherGrp/TotalAmt018256
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt520184
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID GEHM
IRS990/Form990PartVIISectionAGrp/PersonNm1SAM BEALS
IRS990/Form990PartVIISectionAGrp/PersonNm2KEVIN VAN DEN BOSCH
IRS990/Form990PartVIISectionAGrp/PersonNm3KATHLEEN SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm4SEAN DE FOUR
IRS990/Form990PartVIISectionAGrp/PersonNm5RACHEL SYKES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt588480
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt054644
IRS990/FundraisingDirectExpensesAmt019646
IRS990/FundraisingGrossIncomeAmt020982
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt03727885
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0965
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0965
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03827666
IRS990/GroupExemptionNum09386
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02423
IRS990/InsuranceGrp/ProgramServicesAmt036300
IRS990/InsuranceGrp/TotalAmt038723
IRS990/InterestGrp/ProgramServicesAmt0528
IRS990/InterestGrp/TotalAmt0528
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0107364
IRS990/LandBldgEquipBasisNetGrp/BOYAmt069499
IRS990/LandBldgEquipBasisNetGrp/EOYAmt060887
IRS990/LandBldgEquipCostOrOtherBssAmt0168251
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01945816
IRS990/NetAssetsOrFundBalancesEOYAmt01838999
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01336
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01336
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01941975
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01833926
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04040
IRS990/OccupancyGrp/ProgramServicesAmt0189244
IRS990/OccupancyGrp/TotalAmt0193284
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt016196
IRS990/OfficeExpensesGrp/ProgramServicesAmt016413
IRS990/OfficeExpensesGrp/TotalAmt032609
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0113747
IRS990/OtherAssetsTotalGrp/EOYAmt071596
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01679
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019160
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0422211
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0443050
IRS990/OtherExpensesGrp/Desc0DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2RENTAL OF EQUIPMENT
IRS990/OtherExpensesGrp/Desc3FAMILY RECRUITMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt06194
IRS990/OtherExpensesGrp/ProgramServicesAmt15819
IRS990/OtherExpensesGrp/ProgramServicesAmt21555
IRS990/OtherExpensesGrp/ProgramServicesAmt328
IRS990/OtherExpensesGrp/TotalAmt06194
IRS990/OtherExpensesGrp/TotalAmt15819
IRS990/OtherExpensesGrp/TotalAmt21555
IRS990/OtherExpensesGrp/TotalAmt328
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011149
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0135659
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02178228
IRS990/OtherSalariesAndWagesGrp/TotalAmt02325036
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0980
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08051
IRS990/PayrollTaxesGrp/ProgramServicesAmt0168388
IRS990/PayrollTaxesGrp/TotalAmt0177419
IRS990/PensionPlanContributionsGrp/FundraisingAmt0148
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01212
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt025346
IRS990/PensionPlanContributionsGrp/TotalAmt026706
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0229
IRS990/PrincipalOfficerNm0DAVID GEHM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0POST ADOPTION SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03351
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03351
IRS990/ProgSrvcAccomActy2Grp/Desc0LAS PROVIDES POST-ADOPTION SERVICES, WHICH INCLUDE EDUCATION, SUPPORT, CONSULTATIONS, REFERRALS, INFORMATION SEARCH, THERAPY AND FACILITATION BETWEEN THE ADOPTEE AND BIRTH PARENTS. IN 2021, LAS ASSISTED 60 FAMILIES WITH POST-ADOPTION SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt019014
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0965
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03351
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04197540
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0835912
IRS990/PYOtherRevenueAmt046177
IRS990/PYProgramServiceRevenueAmt04675
IRS990/PYRevenuesLessExpensesAmt0204280
IRS990/PYSalariesCompEmpBnftPaidAmt03208200
IRS990/PYTotalExpensesAmt04044112
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04248392
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-106817
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03803333
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04197540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03653204
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04249787
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03695487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt019599351
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt020467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt020982
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt050078
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt047549
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt025500
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt027500
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0171609
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99130
IRS990ScheduleA/PublicSupportPY170Pct00.99110
IRS990ScheduleA/PublicSupportTotal170Amt019599351
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03803333
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04197540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03653204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04249787
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03695487
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt019599351
IRS990ScheduleA/TotalSupportAmt019770960
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt024898
IRS990ScheduleD/BuildingsGrp/DepreciationAmt026924
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt051822
IRS990ScheduleD/EquipmentGrp/BookValueAmt035775
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079543
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115318
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-19646
IRS990ScheduleD/ExpensesSubtotalAmt03934483
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-19646
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0214
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0897
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01111
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-19646
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-19646
IRS990ScheduleD/RevenueSubtotalAmt03827666
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSE -19,646.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSE -19,646.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060887
IRS990ScheduleD/TotalExpensesPerForm990Amt03914837
IRS990ScheduleD/TotalRevenuePerForm990Amt03808020
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03827666
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03934483
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt054644
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt043356
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt011288
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019646
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0298
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt02390
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt02688
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FOREVER HOME RUN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOREVER HOME TOSS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0266
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02288
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02554
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt059167
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016459
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075626
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015811
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt020982
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01336
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04013
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04013
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08891
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt06251
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02640
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0700
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01000
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt084703
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount03700
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt01928
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018256
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,453,871
Liabilities
$614,872
Net assets
$1,838,999
Revenue
$3,808,020
Expenses
$3,914,837
Net income
-$106,817
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
2021Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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