2025-11-17T17:56:15-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 381359524 LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC LUTH 9896523470 2825 WIENEKE RD SAGINAW MI 48603 TIMOTHY KALBFLEISCH SVP AND CFO 9896523470 2025-11-17 1 1 SHELBY NETZ P01405265 4147775500 2025-11-17 2024 2025-03-06 01:10:19Z WELLSPRING LUTHERAN SERVICES DAVID M GEHM 2825 WIENEKE RD SAGINAW MI 48603 32758560 0 X WWW.WELLSPRINGLUTHERAN.COM X 1899 MI MOTIVATED BY CHRIST'S LOVE, WE ENGAGE PEOPLE AS THEY EXPERIENCE AND EMBRACE THEIR GOD-GIVEN POTENTIAL. 12 12 511 16 0 0 375273 387267 26440915 31997975 41057 154058 245135 196418 27102380 32735718 3044122 3777007 0 0 15839560 18181903 0 0 0 6807004 7891552 25690686 29850462 1411694 2885256 19694575 28703148 12192672 12189193 7501903 16513955 X MOTIVATED BY CHRIST'S LOVE, WE ENGAGE PEOPLE AS THEY EXPERIENCE AND EMBRACE THEIR GOD-GIVEN POTENTIAL. 0 0 5589213 36918 7269763 RESIDENTIAL CARE - DURING 2024 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. 10036133 3368083 10483889 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. 8746224 299975 12563428 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. 72031 1838270 MISCELLANEOUS INCOME INCLUDES RENTAL INCOME, AND REIMBURSED EXPENSES FOR THE ADOPTION PROGRAM AS WELL AS BEHAVIORAL HEALTH AND SUBSTANCE DISORDER PROGRAMS. LUTHERAN CHILD AND FAMILY SERVICE OF MICHIGAN SUPPORTS ADULTS WITH INTELLECTUUAL AND PHYSICAL DISABILITIES IN FOUR RESIDENTIAL HOMES. 72031 1838270 24371570 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 33 0 1 511 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 1 1 0 1 0 0 0 1 1 1 1 1 1 0 0 0 MI X JODIE LAWMASTER 9897700591 2825 WIENEKE RD SAGINAW MI 48603 MATT RESCH CHAIRMAN 0.20 1.20 X X 0 0 0 PETE BENDER VICE CHAIRMAN 0.20 1.20 X X 0 0 0 ANDREA LOGAN SECRETARY 0.20 1.20 X X 0 0 0 RITCH CUSHWAY TREASURER 0.20 1.20 X X 0 0 0 ALAN NUECHTERLEIN DIRECTOR 0.20 1.20 X 0 0 0 AMY BENKO DIRECTOR 0.20 1.20 X 0 0 0 CARL SCHOENOW DIRECTOR 0.20 1.20 X 0 0 0 DR INGRID DRAPER DIRECTOR 0.20 1.20 X 0 0 0 DR THOMAS FOCKLER DIRECTOR 0.20 1.20 X 0 0 0 KAREN STORCK DIRECTOR 0.20 1.20 X 0 0 0 MAUREEN TIPPEN DIRECTOR 0.20 1.20 X 0 0 0 PAUL NYQUIST DIRECTOR 0.20 1.20 X 0 0 0 DAVID M GEHM PRESIDENT & CEO 0.08 39.92 X 0 282955 13300 TIMOTHY KALBFLEISCH SR. VP FINANCE AND CFO 0.08 39.92 X 0 231595 11925 JILL M HAISER VP OF MKTG RECRUITMENT & BRAND STRAT., CMO 0.08 39.92 X 0 187438 5025 ERIC R MUSUM VP, CTO 0.08 39.92 X 0 171509 12190 0 873497 42440 0 0 1 0 0 227036 160231 18499 387267 SERVICE FEES 624110 31397816 31397816 SERVICE CONTRACTS 624110 538365 538365 MANAGEMENT FEES 561499 61794 61794 31997975 69302 69302 61885 22842 39043 39043 39043 84756 0 84756 84756 84756 OTHER REVENUE 624100 85987 85987 ROOM & CARE 624100 42260 42260 MEALS 624100 29128 29128 157375 32735718 32155350 0 193101 X 3777007 3777007 15760561 15305107 455454 88510 81332 7178 1155039 1048396 106643 1177793 1144985 32808 6608 6608 50550 50550 3203545 124006 3079539 88246 88246 378364 366602 11762 337574 11456 326118 892206 816225 75981 1310918 1285664 25254 66747 20015 46732 317759 317759 301926 160400 141526 530085 530085 OTHER EXPENSES 194175 14064 180111 BAD DEBT EXPENSE 91668 9354 82314 FOOD 75248 75248 EXPENSES PAID BY FDN 45933 43463 2470 29850462 24371570 5478892 0 2579275 1021103 3215687 5496085 203398 203398 1058 1612 111615 138706 17253585 9261031 2207209 7992554 4069049 9296746 5174487 2079587 4606154 19694575 28703148 1464865 1768004 1649741 1488291 8061684 7702308 1016382 1230590 12192672 12189193 X -1052506 6965319 8554409 9548636 7501903 16513955 19694575 28703148 X 2885256 -80541 6207337 X X 0 1 X 1 0 X 5685822 969604 1331827 375273 387267 8749793 5685822 969604 1331827 375273 387267 8749793 8749793 30722 29895 57973 51062 69302 238954 406278 286381 307999 319271 157375 1477304 10466051 128630327 0.83600 0.83190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2020 AMOUNT: $ 406,278. 2021 AMOUNT: $ 286,381. 2022 AMOUNT: $ 307,999. 2023 AMOUNT: $ 319,271. 2024 AMOUNT: $ 157,375. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2783354 392244 3175598 2382170 54913 346271 2783354 1947456 690900 -256186 2382170 1849299 98157 1947456 1595582 253717 1849299 0.50000 0.50000 0 0 5925000 5925000 8673514 7069221 1604293 4209 1314 2895 1769601 1358407 411194 881261 832089 49172 7992554 5174487 C 5174487 BENEFICIAL INTEREST IN SPLIT-INTEREST AGREEMENT 938377 RENTAL SECURITY DEPOSITS 63635 OPERATING LEASE RIGHT-OF-USE ASSETS 929805 RESERVES 2674337 4606154 OPERATING LEASE LIABILITY 918237 DUE TO AFFILIATES 312353 1230590 1 SPECIFIC ASSISTANCE TO INDIVIDUALS 1674 3777007 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. 0 0 0 0 0 0 0 0 0 DAVID M GEHM PRESIDENT & CEO 0 282955 0 0 0 0 0 5755 0 7545 0 296255 0 0 TIMOTHY KALBFLEISCH SR. VP FINANCE AND CFO 0 231595 0 0 0 0 0 4569 0 7356 0 243520 0 0 JILL M HAISER VP OF MKTG RECRUITMENT & BRAND STRAT., CMO 0 187438 0 0 0 0 0 3674 0 1351 0 192463 0 0 ERIC R MUSUM VP, CTO 0 171509 0 0 0 0 0 3520 0 8670 0 183699 0 0 PART I, LINE 3 THE PROCESS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S PRESIDENT, CEO, AND CFO IS UNDERTAKEN BY LUTHERAN HOMES OF MICHIGAN, INC., A RELATED ORGANIZATION. THE PROCESS INCLUDES USE OF A COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 4 EFFECTIVE, JANUARY 1, 2024, LUTHERAN HOMES OF MICHIGAN, INC. (LHM) BECAME THE SOLE MEMBER OF LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN, INC. THE GOVERNING DOCUMENTS, INCLUDING THE ARTICLES OF INCORPORATION AND BYLAWS, WERE AMENDED TO REFLECT THE CHANGE. ADDITIONALLY, THE FOLLOWING SIGNIFICANT CHANGES WERE MADE TO THE BYLAWS: - NUMBER AND TERM OF OFFICE FOR BOARD MEMBERS CHANGED, AND LHM WAS GRANTED POWER TO ELECT ALL BOARD MEMBERS. - TITLES AND TERM OF OFFICE FOR OFFICERS CHANGED, INCLUDING QUALIFICATIONS OF OFFICERS AND THE BOARD WAS GRANTED POWER TO RENEW OR REMOVE OFFICERS. - COMMITTEES OF THE BOARD WERE REDEFINED, INCLUDED ELIGIBILITY AND DUTIES FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS LUTHERAN HOMES OF MICHIGAN, INC. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S SOLE MEMBER, LUTHERAN HOMES OF MICHIGAN, INC., HAS THE AUTHORITY TO APPOINT/ELECT INDIVIDUALS TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES IN PLACE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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. FORM 990, PART IX, LINE 11G OTHER CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 124,006. TOTAL EXPENSES 124,006. MANAGEMENT FEES: MANAGEMENT AND GENERAL EXPENSES 3,079,539. TOTAL EXPENSES 3,079,539. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INTEREST RATE SWAP 430,968. CHANGE IN INTEREST OF RESTRICTED NA OF FOUNDATION 563,259. INHERENT CONTRIBUTION FROM ACQUISITIONS -547,648. REVALUATION ADJUSTMENT OF ASSETS DUE TO MERGER 5,760,758. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR. LUTHERAN ADOPTION SERVICE 8131 E JEFFERSON DETROIT MI 482142961 383330163 PRIVATE CHILD ADOPTION SERVICES MI 501(C)(3) LINE 11 N/A 0 LUTHERAN HOMES OF MICHIGAN INC 2825 WIENEKE RD SAGINAW MI 48603 381358410 NURSING CARE MI 501(C)(3) LINE 10 N/A 0 LUTHERAN HOMES OF MICHIGAN FOUNDATION 2825 WIENEKE RD SAGINAW MI 48603 261630687 DONATE FUNDS MI 501(C)(3) LINE 12A, I LUTHERAN HOMES OF MICHIGAN INC 0 LUTHERAN HOME CARE AGENCY INC 2825 WIENEKE RD SAGINAW MI 48603 383081979 SENIOR SERVICES MI 501(C)(3) LINE 10 LUTHERAN HOMES OF MICHIGAN INC 0 LUTHERAN HOME CARE PERSONAL ASSISTANCE 2825 WIENEKE RD SAGINAW MI 48603 272138954 HOME CARE MI 501(C)(3) LINE 10 LUTHERAN HOMES OF MICHIGAN INC 0 PROJECT COMPASSION HEALTH 2825 WIENEKE RD SAGINAW MI 48603 382395647 SKILLED NURSING FACILITY MI 501(C)(3) LINE 10 LUTHERAN HOMES OF MICHIGAN INC 0 AUSABLE VALLEY CONTINUING CARE RETIREMENT COMMUNITY INC 2825 WIENEKE RD SAGINAW MI 48603 382236926 RETIREMENT COMMUNITY MI 501(C)(3) LINE 10 LUTHERAN HOMES OF MICHIGAN INC 0 OAKMAN PLACE LDHA LLC 100 MAYER STREET FRANKENMUTH MI 48734 263831848 MULTI-FAMILY LOW-INCOME HOUSING MI RENTAL INCOME 0 1 1.00000 ALPENA VILLAGE 2825 WIENEKE RD SAGINAW MI 48603 320090735 RESIDENTIAL CONTINUING CARE RETIREMENT FACILITY MI N/A 0 0 TRANSITIONAL CARE COMMUNITY 2825 WIENEKE RD SAGINAW MI 48603 872544936 RESIDENTIAL CONTINUING CARE RETIREMENT FACILITY MI N/A 0 0 GIBRALTAR 26200 LAHSER RD STE 300 SOUTHFIELD MI 48034 301829767 PROVIDE AFFORDABLE HOUSING TO THE ELDERLY MI N/A 0 0 GIBRALTAR MANOR DEVELOPMENT INC 2825 WIENEKE RD SAGINAW MI 48603 202240778 HOUSING SERVICES MI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1