2025-05-05T16:51:07-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-10-01 382712084 ORCHARDS CHILDREN'S SERVICES INC ORCH 2482580440 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 NICOLE LAWSON PRESIDENT & CEO 2482580440 2025-05-05 1 1 TROY MARINE CPA P00187863 4147775500 2025-04-24 2023 2025-03-06 01:10:19Z X NICOLE LAWSON 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 29529691 0 X WWW.ORCHARDS.ORG X 1962 MI STRENGTHENING THE COMMUNITY THROUGH QUALITY SERVICES TO CHILDREN & FAMILIES. PROVISION OF SERVICES DESIGNED TO CREATE SAFE ENVIRONMENTS AND SUPPORTIVE COMMUNITIES OFFERING YOUTH OPPORTUNITIES AND HOPE, AND PROVIDING THEM WITH THE CONFIDENCE, CARE AND SKILLS NEEDED TO LEAD A HAPPY AND FULFILLING LIFE. 14 14 446 133 0 0 1323869 1198022 27083787 27728343 203090 492094 -55092 -91639 28555654 29326820 1787726 2271780 0 0 19003734 18762204 0 0 393240 4637941 5082199 25429401 26116183 3126253 3210637 22438490 26817901 5434903 5432765 17003587 21385136 X STRENGTHENING THE COMMUNITY THROUGH QUALITY SERVICES TO CHILDREN AND FAMILIES. PROVISION OF SERVICES DESIGNED TO PREVENT CHILD ABUSE/NEGLECT AND OFFER YOUTH OPPORTUNITIES AND HOPE. 0 0 13753959 18221279 FAMILY PRESERVATION - THE ORGANIZATION SERVED OVER 8,800 INDIVIDUALS, INCLUDING 4,400 UNIQUELY IDENTIFIED CHILDREN AS WELL AS THEIR SIBLINGS AND FAMILY MEMBERS ACROSS 12 COUNTIES IN SOUTHEASTERN MICHIGAN: GENESEE, LIVINGSTON, MACOMB, OAKLAND, SHIAWASSEE, WAYNE, MONROE, GRATIOT, HILLSDALE, JACKSON, LENAWEE, AND WASHTENAW WHERE CHILDREN WERE AT RISK OF REMOVAL FROM THEIR BIOLOGICAL HOMES. FOLLOW-UP INQUIRIES AT THREE, SIX AND TWELVE MONTHS AFTER SERVICES CONCLUDED THAT AN ESTIMATED 94% OF THE FAMILIES SERVED WERE ABLE TO REMAIN SAFELY IN THEIR PARENTS' CARE. 6874920 2271780 8693091 PLACEMENT SERVICES - KINSHIP, FOSTER CARE, AND INDEPENDENT LIVING - WE SERVED OVER 900 INDIVIDUALS INCLUDING OVER 300 UNIQUELY IDENTIFIED YOUTH AND 600 CAREGIVERS OVER THE LAST YEAR IN OUR FOSTER CARE PROGRAMS, WHICH ARE DESIGNED FOR CHILDREN THAT CANNOT REMAIN IN THEIR OWN HOMES DUE TO ABUSE AND NEGLECT THAT HAS OCCURRED IN THEIR HOMES. INDEPENDENT LIVING IS PART OF OUR FOSTER CARE PROGRAM AND IS SPECIFICALLY DESIGNED TO ASSIST YOUTH WITH FINDING THEM AN APPROPRIATE HOME PROVIDER TO LIVE WITH AND LEARN SKILLS TO MOVE INTO ADULTHOOD.ADOPTION - WE SERVED 104 CHILDREN AND FACILITATED 42 COMPLETED ADOPTIONS. WE HAVE A CONSULTATIVE SERVICES AGREEMENT UNDER CONTRACT WITH MICHIGAN DHHS (ADOPTION RESOURCE CONSULTANTS) TO EXPEDITE ADOPTIONS IN PROCESS STATEWIDE AS WELL AS PARC SERVICES TO SUPPORT FAMILIES AFTER AN ADOPTION IS FINALIZED. 1030400 813973 CLINICAL SERVICES - THE OUTPATIENT BEHAVIOR HEALTH CLINIC SPECIALIZES IN PROVIDING COMPREHENSIVE EVIDENCE-BASED MENTAL HEALTH SERVICES TO CHILDREN, ADOLESCENTS AND ADULTS IN THE CHILD WELFARE SYSTEM AS WELL AS INDIVIDUALS IN THE COMMUNITY. THE CLINIC OPENED 229 CLIENT CASES WHICH RESULTED IN 2,357 COMPLETED THERAPY SESSIONS. THE TRAUMA ASSESSMENT PROGRAM SERVES AS A CRITICAL RESOURCE FOR ASSESSING THE COMPLEX NEEDS OF CHILDREN INVOLVED IN FOSTER CARE AND CHILD PROTECTIVE SERVICES. 147 COMPREHENSIVE TRAUMA ASSESSMENT REPORTS WERE COMPLETED THROUGH THIS PROGRAM. 671586 EDUCATION SERVICES - ORCHARDS PRIMARY PROGRAM IN THIS AREA IS OUR PARENTCHILD+ PROGRAM THAT SERVES CHILDREN 16 MONTHS TO 4 YEARS. THE PROGRAM IS A HOME VISITING LITERACY PROGRAM TRAINED BY THE NATIONAL INSTITUTE IN NEW YORK. THE PROGRAM IS EVIDENCED BASED AS WE VISIT FAMILIES TWICE A WEEK TEACHING PARENTS TO USE EDUCATIONAL TOYS AND BOOKS TO BE THEIR CHILD'S FIRST TEACHER. THE PROGRAM IS DESIGNED TO PREPARE CHILDREN FOR SUCCESS WHEN THEY BEGIN HEAD START AND EVENTUALLY KINDERGARTEN AS RESEARCH HAS SHOWN THAT CHILDREN THAT BEGIN SCHOOL FAR BEHIND NEVER CATCH UP. THE ORCHARDS BELIEVES IN THE MANTRA THAT EDUCATION IS IMPORTANT FROM CRADLE TO COLLEGE. THUS, BEYOND K-12, THE ORCHARDS PROMISE AND SACHS SCHOLARSHIP PROVIDES SCHOLARSHIP FUNDING FOR ORCHARDS CLIENT-SCHOLARS WHO RECEIVE FULL TUITION AND HOUSING WHILE ATTENDING A MICHIGAN UNIVERSITY. THESE SCHOLARS ALSO RECEIVE ADDITIONAL SUPPORT FOR EMOTIONAL AND HEALTH CHALLENGES. ORCHARDS PROVIDED SCHOLARSHIPS TO 7 YOUTH THIS YEAR, WITH 4 NEW STUDENTS STARTING THEIR SECONDARY EDUCATION IN THE FALL. ORCHARDS COMMUNITY BASED PROGRAMMING ATTEMPTS TO ASSIST THE CHILDREN AND COMMUNITIES WE SERVICE BY HOLDING EVENTS THAT MAKE CHILDHOOD MEMORABLE. THESE EVENTS INCLUDE CAMPING AT SELECTED DAY CAMPS AND AN ANNUAL BIKE DAY. THIS RECREATIONAL PROGRAMMING IS UNDER THE UMBRELLA OF "SUMMER ADVENTURES" WHICH INCLUDES SUMMER CAMP OPPORTUNITIES FOR 130 CLIENTS AS WELL AS THE BIKE GIVEAWAY WHERE A TOTAL OF 150 BIKES, SKATEBOARDS AND SCOOTERS WERE PROVIDED ALONG WITH SAFETY GEAR, SPORTING EQUIPMENT, BOOKS AND BLANKETS. IN LATE SUMMER, ORCHARDS INCLUDES IMPORTANT COMMUNITY INITIATIVES AND EDUCATIONAL SUPPORT TO CHILDREN K-12 WITH BACK TO SCHOOL OPPORTUNITIES WHICH INCLUDE PROVIDING BACK PACKS, CLOTHING AND SCHOOL SUPPLIES TO OVER 950 YOUTH. IN THE FALL, WE HOST A HALLOWEEN PARTY FOR CHILDREN AND COMMUNITY MEMBERS. AT HOLIDAY TIME, WE GIVE AWAY OVER 450 HOLIDAY FOOD BASKETS FOR THANKSGIVING AND DURING DECEMBER, WE HAVE A TOY DRIVE AND OVER 1,100 CHILDREN RECEIVE GIFTS FOR THE HOLIDAYS. IN ADDITION, WE ALSO INVITED COMMUNITY MEMBERS TO ADOPT 79 FAMILIES AS THEY SHOP TO MAKE THOSE FAMILIES HAVE THE MOST MEMORABLE HOLIDAYS EVER. WE ALSO PARTNER WITH COMMUNITY AGENCIES AND PROVIDE TOYS TO AN ADDITIONAL 396 CHILDREN. ALSO, DURING DECEMBER, AN ADDITIONAL 35 FAMILIES RECEIVED FOOD BASKETS. ORCHARDS CLOTHING CORNER PROVIDES NEEDED CLOTHING TO CHILDREN ENTERING THE FOSTER CARE SYSTEM, AS WELL AS THE GUARDIANSHIP PROGRAM AND FAMILY PRESERVATION SUPPORT. ORCHARDS PARTNERS WITH GESHER HUMAN SERVICES TO PROVIDE EMPLOYMENT OPPORTUNITIES IN THE CLOTHING CORNER FOR CLIENTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. ADDITIONAL BASIC NEEDS ARE PROVIDED VIA FURNITURE ACQUISITION AND DELIVERY TO OVER 100 HOUSEHOLDS ANNUALLY. THIS INCLUDES BEDS, SOFAS, APPLIANCES, DRESSERS, DINING TABLES ETC. 671586 22330865 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 446 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X NICOLE LAWSON 2482580440 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 DREW BESONSON CHAIRPERSON 1.00 X X 0 0 0 JONATHAN LOPATIN VICE CHAIRPERSON 1.00 X X 0 0 0 MICHAEL ADKINS SECRETARY 1.00 X X 0 0 0 LAKEISHA M FLORENCE TREASURERCHAIR AUDIT & FINANCE COMMITTEE 1.00 X X 0 0 0 TANA BRIDGE CHAIR, GOVERNANCE COMMITTEE 1.00 X X 0 0 0 DARRYL GARDNER DIRECTOR 1.00 X 0 0 0 DIANNA RONAN DIRECTOR 1.00 X 0 0 0 EMILY SNOW DIRECTOR 1.00 X 0 0 0 GEORGE K PITCHFORD DIRECTOR 1.00 X 0 0 0 HONORABLE GREGORY PITTMAN DIRECTOR 1.00 X 0 0 0 JENNIFER LOPATIN NCJW APPOINTEE, DIRECTOR 1.00 X 0 0 0 KATORA COLE DIRECTOR 1.00 X 0 0 0 LEA NARENS DIRECTOR 1.00 X 0 0 0 SHARON SPILKIN DIRECTOR 1.00 X 0 0 0 MICHAEL WILLIAMS FORMER PRESIDENT & CEO (TERM. 10/2023) 60.00 X 325983 0 29424 TROY KULICK CFO 50.00 X 173061 0 26148 LISA FINGER CHRO 50.00 X 130010 0 5192 NICOLE LAWSON PRESIDENT & CEO 60.00 X 71968 0 136 LAURA DONKER PROGRAM OFFICER 50.00 X 114332 0 15815 KELSEY WISOTSKY PROGRAM OFFICER 50.00 X 107580 0 6644 SHANNON LASKEY FORMER COO (TERM. 09/2023) 50.00 X 122863 0 32660 1045797 0 116019 6 0 1 0 0 153675 1044347 273297 1198022 FAMILY PRESERVATION 624100 18221279 18221279 PLACEMENT SERVICES 624100 8693091 8693091 CLINICAL SERVICES 624100 813973 813973 27728343 504146 504146 70930 82982 -12052 -12052 -12052 28250 153675 119889 -91639 -91639 29326820 27728343 0 400455 2271780 2271780 761922 655253 91431 15238 15492372 13577279 1667848 247245 142559 120999 18134 3426 1090385 927931 148644 13810 1274966 1130101 123824 21041 147783 34879 93037 19867 23838 23838 77421 77421 6166 6166 1472686 937839 519999 14848 546470 416785 98426 31259 960411 781968 168792 9651 1000940 965277 34354 1309 172456 162893 7592 1971 197115 155769 39264 2082 SUBSCRIPTIONS 83383 40110 38715 4558 MEMBERSHIPS 25760 38 24697 1025 BAD DEBT 13199 13199 354571 138765 209896 5910 26116183 22330865 3392078 393240 10465216 10133507 100000 342838 2696400 2674858 236503 404523 2927386 2451982 470916 475404 4777996 9089145 3691459 3697626 22438490 26817901 1694645 1616710 3740258 3816055 5434903 5432765 X 16514769 20822951 488818 562185 17003587 21385136 22438490 26817901 3210637 1170912 0 X X 0 1 X 1 0 X 766906 2862005 1391045 1323869 1198022 7541847 766906 2862005 1391045 1323869 1198022 7541847 1103770 6438077 143372 101299 254933 239211 504146 1242961 8784808 118965706 0.73290 0.78020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 1727 0 0 1727 0 PART II-B, LINE 1: ORCHARDS CHILDREN'S SERVICES (OCS) ENGAGED AN INDEPENDENT CONSULTING FIRM TO ADVISE OCS OF THE STATUS AND POTENTIAL IMPACT OF PENDING LEGISLATION AT THE STATE AND LOCAL LEVEL. AS PART OF THIS CONSULTATION, DIRECT COMMUNICATIONS WITH THE GOVERNOR'S OFFICE, STATE LEGISLATORS, AND VARIOUS STATE AGENCIES MAY OCCUR. 766994 723420 43574 1892442 1527342 365100 267950 201220 66730 475404 RIGHT OF USE ASSET 3697626 3697626 LEASE LIABILITY 3816055 3816055 X 30623333 1170912 5712 1176624 29446709 -119889 -119889 29326820 26241784 5712 119889 125601 26116183 0 26116183 PART X, LINE 2: THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES ON RELATED INCOME. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION APPLIES THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -119,889. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 119,889. ANNUAL GALA 181925 153675 28250 30242 45081 44566 181925 153675 28250 30242 45081 44566 119889 -91639 1 FOSTER CARE PASS-THROUGH DOLLARS 460 2271780 PART I, LINE 2: GRANTS PROVIDED RELATE TO DOLLARS PASSED THROUGH TO CAREGIVERS IN THEIR ROLE AS FOSTER PARENTS. X X 1 0 0 0 0 0 0 0 0 MICHAEL WILLIAMS FORMER PRESIDENT & CEO (TERM. 10/2023) 161938 0 40257 0 123788 0 2593 0 26831 0 355407 0 0 0 TROY KULICK CFO 149738 0 23323 0 0 0 1600 0 24548 0 199209 0 0 0 PART I, LINE 4A MICHAEL WILLIAMS, THE FORMER PRESIDENT & CEO, RECEIVED TOTAL SEVERANCE PAYMENTS OF $87,426 DURING 2023. X 216143 FMV X 23 18892 FMV X SPORTS EVENT OUTING 1 18000 FMV X SCHOOL SUPPLIES 8 11521 FMV X AUCTION ITEMS 36 8741 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER ON COLUMN (B) REPRESENTS THE NUMBER OF DONATIONS. FORM 990, PART VI, SECTION A, LINE 2 JENNIFER LOPATIN AND JONATHAN LOPATIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE BOARD FINANCE COMMITTEE TO CONDUCT A REVIEW. UPON SATISFACTORY REVIEW, THE BOARD FINANCE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD EXECUTIVE COMMITTEE FOR FINAL APPROVAL. ONCE THE BOARD EXECUTIVE COMMITTEE GIVES FINAL APPROVAL, THE FINAL FORM 990 IS GIVEN TO EACH DIRECTOR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DISTRIBUTES ANNUAL QUESTIONNAIRES AT THE SEPTEMBER BOARD MEETING AND COLLECTS THESE COMPLETED AND SIGNED DOCUMENTS ATTESTING TO THE ABSENCE OR PRESENCE OF REAL OR PERCEIVED CONFLICTS OF INTEREST, DISCLOSES ANY NOTED CONFLICTS TO THE BOARD AND ENSURES THAT ANY CONFLICTS NOTED ARE REVIEWED FOR APPROPRIATENESS WITH RESPECT TO BUSINESS TRANSACTIONS CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE LEVELS. WHEN REAL OR PERCEIVED CONFLICTS ARE NOTED, THE ATTESTING BOARD MEMBER AND BOARD CHAIR WORK IN CONJUNCTION TO ASSURE THE ATTESTING MEMBER RECUSES THEMSELVES FROM DISCUSSIONS, DELIBERATIONS, DECISIONS, AND VOTES AS NECESSARY AND APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWS AND DETERMINES THE CEO'S COMPENSATION. THE BOARD CHAIR REVIEWS THE CEO COMPENSATION ANNUALLY AGAINST BENCHMARK AND MARKET DATA. THE CEO DETERMINES THE COMPENSATION RELATED TO OTHER KEY EMPLOYEES (CFO, COO AND OTHER DIRECT REPORTS) AND REVIEWS FOR APPROPRIATENESS. COMPARATIVE DATA FROM INDEPENDENT SOURCES AND INDUSTRY BENCHMARK STUDIES, INCLUDING SPECIFIC REPORTS TARGETING SUB-SECTOR, SIZE AND SCALE CHARACTERISTICS, ARE USED TO DETERMINE AND ENSURE THE REASONABLENESS OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION GENERALLY DOES NOT MAKE INFORMATION BEYOND THAT PRESENTED ON THE FORM 990 AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.