2024-07-19T11:28:32-05:00 2023-12-31 382272300 WEINLANDER FITZHUGH PC 1600 CENTER AVE BAY CITY MI 487080775 990 2023-01-01 381359524 LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC LUTH 9896523470 2825 WIENEKE RD SAGINAW MI 48603 TIMOTHY KALBFLEISCH SR VP & CHIEF FINANCIAL OFFICER 9892627380 2024-05-31 1 TIMOTHY KALBFLEISCH 999009999 1 CORINNA SCHARF CPA P01292761 9898935577 2024-05-31 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z WELLSPRING LUTHERAN SERVICES TIMOTHY KALBFLEISCH 2825 WIENEKE RD SAGINAW MI 48603 27113390 0 X WWW.WELLSPRINGLUTHERAN.COM X 1899 MI REFER TO SCHEDULE O. 7 7 451 38 0 0 1331827 375273 26677747 26440915 181363 41057 242662 245135 28433599 27102380 2857846 3044122 0 0 15873069 15839560 0 0 0 6779190 6807004 25510105 25690686 2923494 1411694 16091858 19694575 10360960 12192672 5730898 7501903 X MOTIVATED BY CHRIST'S LOVE, WE ENGAGE PEOPLE AS THEY EXPERIENCE AND EMBRACE THEIR GOD-GIVEN POTENTIAL. 0 0 4188041 35160 6280221 RESIDENTIAL CARE - DURING 2023 LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN HAD TWO RESIDENTIAL PROGRAMS FOR CHILDREN AGED 11 TO 18 YEARS. NEW DIRECTIONS IN FARMINGTON HILLS, MICHIGAN HAS A CAPACITY FOR 32 DUAL DIAGNOSED YOUTH WHO ARE BOTH EMOTIONALLY AND MENTALLY IMPAIRED. 7879659 2722922 8533085 FOSTER CARE - LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN PROVIDES SERVICE TO CHILDREN WHO HAVE BEEN REMOVED FROM THE CARE OF THEIR PARENTS, EITHER VOLUNTARILY OR BY STATE ORDER. CHILDREN ARE SUPERVISED IN TEMPORARY LIVING ARRANGEMENTS UNTIL THEY CAN BE RETURNED TO THEIR FAMILY OR TO ANOTHER PERMANENT HOME SUCH AS THROUGH AN ADOPTION. 9051811 283408 10517189 FAMILY SERVICES - THE FAMILY SERVICES PROGRAM PROVIDES SERVICES TO FAMILIES WHO ARE IN DANGER OF HAVING THEIR CHILDREN REMOVED FROM THE HOME. SERVICES INCLUDE IN-HOME COUNSELING, PARENTING TRAINING, DIRECT ASSISTANCE AND OTHER SERVICES TO KEEP CHILDREN IN THE HOME. 1140898 2632 1396612 MISCELLANEOUS INCOME INCLUDES RENTAL INCOME, AND REIMBURSED EXPENSES FOR THE ADOPTION PROGRAM. THE BEHAVIORAL HEALTH PROGRAM ADDRESSES BEHAVIORS THAT CAN BE ADDRESSED THROUGH COUNSELING. WE USE A PROCESS THAT ALLOWS US TO LOOK AT THE INDIVIDUAL AND THEIR CIRCUMSTANCES TO SEE HOW THERAPY CAN INTERVENE TO HELP IMPROVE A PERSON'S WELL-BEING. 1140898 2632 1396612 22260409 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 29 0 1 451 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 0 0 0 MI X TIMOTHY KALBFLEISCH 2486353316 2825 WIENKE RD SAGINAW MI 48603 X MATTHEW RESCH CHAIR 2.00 X X 0 0 0 INGRID DRAPER VICE CHAIR 2.00 X X 0 0 0 THOMAS FOCKLER SECRETARY 2.00 X X 0 0 0 PHIL TRAPP TREASURER 2.00 X X 0 0 0 AL NUECHTERLEIN DIRECTOR 1.00 X 0 0 0 ANDREA LOGAN DIRECTOR 1.00 X 0 0 0 MAUREEN TIPPEN DIRECTOR 1.00 X 0 0 0 DAVID GEHM PRESIDENT/CEO 8.00 X 0 0 0 0 0 0 0 0 0 0 0 198700 176573 17308 375273 SERVICE FEES 624110 25796155 25796155 SERVICE CONTRACTS 624100 570624 570624 MANAGEMENT FEES 561499 74136 74136 26440915 51062 51062 1005 11010 -10005 -10005 -10005 OTHER REVENUE 624100 245135 245135 245135 27102380 26727107 0 0 3044122 3044122 13679965 13388010 291955 1006378 978910 27468 1153217 1130622 22595 2500000 2500000 20555 20555 120841 50084 70757 64129 63874 255 749194 700140 49054 848789 822395 26394 1203321 1192104 11217 62406 56415 5991 324246 1101 323145 236828 236490 338 307373 263728 43645 EQUIPMENT REPLACEMENT 254939 253999 940 MEMBERSHIP DUES 60006 56550 3456 EXPENSES PAID BY FOUNDA 26350 4844 21506 BAD DEBT 13965 12891 1074 14062 4130 9932 25690686 22260409 3430277 0 1079581 2579275 2838618 3215687 203398 1786 1058 184756 111615 11206934 8999725 1889297 2207209 8719317 9296746 1378503 2079587 16091858 19694575 1449668 1464865 1649741 8408727 8061684 502565 1016382 10360960 12192672 X -2191722 -1052506 7922620 8554409 5730898 7501903 16091858 19694575 1411694 359311 0 X X 0 1 X 1 1 1 X 305995 5685822 969604 1331827 375273 8668521 305995 5685822 969604 1331827 375273 8668521 8668521 63585 30722 29895 57973 51062 233237 199008 406278 286381 307999 319271 1518937 10420695 118010592 0.83190 0.84000 X PART I LINE 11 OTHER INCOME IS COMPRISED OF MANAGEMENT FEES, GAIN ON EQUITY INVESTMENT, RENT REVENUE, FOSTER CARE TRAINING REVENUE AND MISCELLANEOUS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 2382170 54913 346271 2783354 1947456 690900 -256186 2382170 1849299 98157 1947456 1595582 253717 1849299 1417261 178321 1595582 0 0 252712 252712 8280431 6933201 1347230 4209 263 3946 2256284 1807264 449020 413298 258997 154301 2207209 5736042 C SECURITIES VALUED AT MARKET VALUE 3560704 F 9296746 BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENT 887171 RENTAL SECURITY DEPOSITS 176034 OPERATING LEASE RIGHT-OF-USE ASSETS 1016382 2079587 OPERATING LEASE LIABILITY 1016382 1016382 27461691 359311 359311 27102380 0 27102380 25690686 0 25690686 0 25690686 1 SPECIFIC ASSISTANCE TO INDIVIDUALS 1294 3044122 PART I, LINE 2: FOSTER CARE - THE RATES ARE SET BY THE STATE OF MICHIGAN AND PAID TO THE AGENCY ON A PER DIEM BASIS. FOSTER FAMILIES WHO CARE FOR THE CLIENTS RECEIVE A CHECK EACH MONTH THAT COVERS THE SPECIFIC ASSISTANCE AMOUNT. IN KENT COUNTY, A MONTHLY RATE IS SET BY THE WEST MICHIGAN PARTNERSHIP FOR CHILDREN (WMPC) BASED ON CENSUS REVIEW. RESIDENTIAL CARE - SERVICE PER DIEM RATES COVER MINOR SPECIFIC ASSISTANCE EXPENSES PAID DIRECTLY TO THE CLIENTS. BUDGET LIMITS ARE ESTABLISHED EACH YEAR AND EXPENSE VARIANCES ARE MONITORED MONTHLY. RESIDENT ALLOWANCE, TRANSPORTATION AND EDUCATION REIMBURSEMENTS ARE DISBURSED THROUGH PETTY CASH. CLOTHING AND OTHER DIRECT EXPENSES FOR THE RESIDENT ARE PURCHASED BY THE PROGRAM. RECEIPTS ARE REQUIRED FOR ALL PURCHASES. FAMILY SERVICES - PROGRAMS ARE CONTRACTED BY THE STATE OF MICHIGAN OR OTHER FUNDERS WITH BUDGET LIMITS ESTABLISHED FOR SPECIFIC ASSISTANCE TO INDIVIDUALS. BUDGET VARIANCES ARE MONITORED MONTHLY. PROGRAM GUIDELINES DICTATE WHAT EXPENSES ARE APPROPRIATE. FORMS ARE REQUIRED TO DOCUMENT THE CLIENT'S NEED AND MUST BE APPROVED BY A SUPERVISOR. CASH GIVEN DIRECTLY TO A CLIENT REQUIRES A CLIENT'S SIGNATURE. MOST EXPENSES ARE PAID BY CHECK TO A VENDOR TO COVER THE APPROVED CLIENT EXPENSE. BEHAVIORAL HEALTH - THE RATE FOR REIMBURSEMENT FROM THE STATE IS SET ON A PER UNIT BASIS. PRIVATE PAY RATES ARE BUILT ON A SCALE, BASED IN PART, ON FEDERAL POVERTY GUIDELINES. THIS SCALE TAKES INTO ACCOUNT BOTH INCOME AND PEOPLE IN THE FAMILY. MEDICAID AND PRIVATE INSURERS ALSO PROVIDE REIMBURSEMENT, AND THE ORGANIZATION IS WORKING TOWARD THE ACCREDITATION NEEDED TO QUALIFY, AND PROVIDE SERVICES, THROUGH THESE ENTITIES. EXPENSES ARE BUDGETED TO FALL BELOW THE APPLICABLE REIMBURSEMENT RATES, AND BUDGET VARIANCES ARE MONITORED CLOSELY. 990 PART I, LINE 1 MOTIVATED BY CHRIST'S LOVE, WE ENGAGE PEOPLE AS THEY EXPERIENCE AND EMBRACE THEIR GOD-GIVEN POTENTIAL. FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE JANUARY 16, 2012, A MANAGEMENT AFFILIATION AGREEMENT WAS ENTERED INTO WITH LUTHERAN HOMES OF MICHIGAN, INC. (LHM) TO PROVIDE A TRANSITIONAL MANAGEMENT STRUCTURE. LHM IS AN UNRELATED ENTITY WHICH DOES NOT HAVE ANY CONROL OVER OR ECONOMIC INTEREST IN CFS. THE BOARD OF DIRECTORS OF LHM AND CFS HAVE PASSED RESOLUTIONS TO PURSUE A STRONGER MINISTRY TOGETHER, THEREBY BEGINNING TO CREATE A RESTRUCTURING PLAN FOR THE POSSIBLE MERGER OF THE TWO ORGANIZATIONS. UNDER THE PROVISIONS WITHIN THE CURRENT MANAGEMENT AGREEMENT, THE TWO ORGANIZATIONS CREATED A SINGLE UNIFIED BRAND, EFFECTIVE OCTOBER 1, 2013. BOTH ORGANIZATIONS NOW OPERATE UNDER A SHARED ASSUMED NAME OF WELLSPRING LUTHERAN SERVICES. THE CURRENT MANAGEMENT AGREEMENT EXPIRED ON JUNE 30, 2015 AND IS OPERATING UNDER THE PROVISION THAT AUTOMATICALLY RENEWS FOR ADDITIONAL ONE YEAR TERMS. MR. DAVID GEHM PRESIDENT/CEO WAS COMPENSATED BY LUTHERAN HOMES OF MICHIGAN, INC. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990 RETURN, ELECTRONIC COPIES WERE SENT TO MEMBERS OF THE BOARD OF DIRECTORS. THE MEMBERS' INPUTS AND COMMENTS WERE SOLICITED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE COLLECTED IN THE BEGINNING OF EACH NEW BOARD YEAR. THE FORMS ARE REVIEWED BY THE CEO. IF A CONFLICT EXISTS, THE CEO REVIEWS WITH THE BOARD CHAIR AND DETERMINES APPROPRIATE ACTION, WHICH IS TYPICALLY TO REMOVE THE INDIVIDUAL FROM THE POSITION OF CONFLICT FOR THE SPECIFIC TRANSACTION/PROCESS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE CORPORATE OFFICE OF WELLSPRING LUTHERAN SERVICES BY CONTACTING THE CHIEF FINANCIAL OFFICER. 990 PART XII LINE 2C THE LCFS AUDIT COMMITTEE SELECTED THE CURRENT AUDIT FIRM VIA AN RFP PROCESS. LUTHERAN ADOPTION SERVICE 8131 E JEFFERSON DETROIT MI 482142961 383330163 PRIVATE CHILD ADOPTION SERVICES MI 501C3 11A N/A 0 LUTHERAN HOMES OF MICHIGAN FOUNDATION 4100 PIER NORTH BLVD SUITE A FLINT MI 48504 261630687 DONATE FUNDS MI 501C3 12A N/A 0 OAKMAN PLACE LDHA LLC 100 MAYER STREET FRANKENMUTH MI 48734 263831848 MULTI-FAMILY LOW-INCOME HOUSING MI LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC RENTAL INCOME 0 1 1.00000 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 LUTHERAN ADOPTION SERVICES L 24000 LUTHERAN HOMES OF MICHIGAN FOUNDATION A 181392