2026-05-04T08:33:05-05:00 2025-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-10-01 382712084 ORCHARDS CHILDREN'S SERVICES INC ORCH 2482580440 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 NICOLE LAWSON PRESIDENT & CEO 2482580440 2026-04-30 1 1 TROY MARINE P00187863 4147775500 2026-03-25 2024 2025-03-06 01:10:19Z NICOLE LAWSON 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 28295418 0 X WWW.ORCHARDS.ORG X 1962 MI STRENGTHENING THE COMMUNITY THROUGH QUALITY SERVICES TO CHILDREN & FAMILIES. PROVISION OF TRAUMA INFORMED SERVICES DESIGNED TO CREATE SAFE ENVIRONMENTS AND SUPPORTIVE COMMUNITIES WHERE EVERY CHILD IS VALUED AND BELONGS TO A FLOURISHING FAMILY. ORCHARDS CHILDREN'S SERVICES OFFERS YOUTH OPPORTUNITIES AND HOPE, AND PROVIDING THEM WITH THE CONFIDENCE, CARE AND SKILLS NEEDED TO LEAD A HAPPY AND FULFILLING LIFE. 13 13 408 71 0 0 1198022 775638 27728343 26109832 492094 546278 -91639 -32505 29326820 27399243 2271780 2261725 0 0 18762204 18750617 0 0 256626 5082199 5037861 26116183 26050203 3210637 1349040 26817901 28186394 5432765 4569958 21385136 23616436 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 1 13520300 16797144 FAMILY PRESERVATION - THE ORGANIZATION SERVED OVER 8,600 INDIVIDUALS, INCLUDING 4,110 UNIQUELY IDENTIFIED CHILDREN AS WELL AS THEIR SIBLINGS AND FAMILY MEMBERS STATEWIDE IN OUR ADOPTION RESOURCE CONSULTANT SERVICES AND ACROSS 12 COUNTIES IN OUR DIRECT HOME BASED SERVICE DELIVERY PROGRAMS THROUGHOUT 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 96% OF THE FAMILIES SERVED, WHO WERE INTACT AT THE TIME OF REFERRAL, WERE ABLE TO REMAIN SAFELY IN THEIR PARENTS' CARE. 6813361 2261725 8566999 PLACEMENT SERVICES - KINSHIP, FOSTER CARE, AND INDEPENDENT LIVING - WE SERVED OVER 1000 INDIVIDUALS INCLUDING OVER 350 UNIQUELY IDENTIFIED YOUTH AND 700 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. 1249772 745689 CLINICAL SERVICES- SIXTEEN LICENSED AND CREDENTIALED CLINICIANS COMPLETED 2,783 BILLABLE CLINICAL SESSIONS. IN ADDITION, THE AGENY HAS BEEN CONTRACTED BY THE STATE OF MICHIGAN HEALTH AND HUMAN SERVICES TO PROVIDE SERVICES RELATED TO COMPREHENSIVE TRAUMA ASSESSMENTS AND DOMESTIC VIOLENCE INTERVENTION. 448980 EDUCATION SERVICES - THE ORCHARDS BELIEVES IN THE MANTRA THAT EDUCATION IS IMPORTANT FROM CRADLE TO COLLEGE. THUS, BEYOND K-12, THE ORCHARDS SCHOLARSHIP PROGRAM PROVIDES POST HIGH SCHOOL EDUCATIONAL FUNDING. YOUTH SERVED BY ORCHARDS IN THIS PROGRAM RECEIVE FULL TUITION AND HOUSING WHILE ATTENDING A MICHIGAN UNIVERSITY. THOSE ENROLLED IN COMMUNITY COLLEGE OR A TRADE SCHOOL RECEIVE FULL TUITION ASSISTANCE. THESE SCHOLARS ALSO RECEIVE ADDITIONAL SUPPORT FOR EMOTIONAL AND HEALTH CHALLENGES. ORCHARDS PROVIDED SCHOLARSHIPS TO 5 YOUTH THIS YEAR THROUGH THIS PROGRAM.ORCHARDS COMMUNITY BASED PROGRAMMING ATTEMPTS TO ASSIST THE CHILDREN AND COMMUNITIES WE SERVICE BY FILLING GAPS IN ACCESS TO GOODS AND OPPORTUNITIES THAT MAKE CHILDHOOD MEMORABLE. SOME EXAMPLES INCLUDE ENROLLMENT AT SELECTED DAY AND OVERNIGHT CAMPS AS WELL AS STAFFING AN OVERNIGHT CAMP HOSTED BY COMMUNITY PARTNERS. THIS RECREATIONAL PROGRAMMING IS UNDER THE UMBRELLA OF "SUMMER ADVENTURES" WHICH INCLUDES SUMMER CAMP OPPORTUNITIES FOR 73 YOUTH. 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 PARTNER WITH OUR LOCAL SOUTHFIELD COMMUNITY TO PROVIDE A TRUNK OR TREAT HALLOWEEN EXPERIENCE 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 94 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 354 CHILDREN. ALSO, DURING DECEMBER, AN ADDITIONAL 41 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 INDIVIDUALS 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. 448980 22032413 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 1 408 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 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 (THROUGH 8/25) 1.00 X X 0 0 0 DARRYL GARDNER CHAIRPERSON 1.00 X X 0 0 0 MICHAEL ADKINS VICE CHAIRPERSON 1.00 X X 0 0 0 JONATHAN LOPATIN SECRETARY 1.00 X X 0 0 0 LAKEISHA M FLORENCE TREASURER CHAIR, AUDIT & FINANCE COMMITTEE 1.00 X X 0 0 0 AARON HUGULEY CHAIR, GOVERNANCE COMMITTEE 1.00 X X 0 0 0 KATORA COLE DIRECTOR 1.00 X 0 0 0 ELGIN COOPER DIRECTOR 1.00 X 0 0 0 FRAN GROSSMAN DIRECTOR 1.00 X 0 0 0 EMILY SNOW DIRECTOR 1.00 X 0 0 0 JENNIFER LOPATIN NCJW APPOINTEE, DIRECTOR 1.00 X 0 0 0 JERROLD HAWKINS DIRECTOR 1.00 X 0 0 0 RANDY ROBERSON DIRECTOR 1.00 X 0 0 0 SHARON SPILKIN DIRECTOR 1.00 X 0 0 0 NICOLE LAWSON PRESIDENT & CEO 50.00 X 255899 0 1879 TROY KULICK CFO 50.00 X 207840 0 28014 LISA FINGER CHRO 50.00 X 154887 0 9986 ROSA THOMAS COO (THROUGH 6/25) 50.00 X 118348 0 7125 LAURA DONKER PROGRAM OFFICER 50.00 X 122746 0 13877 KELSEY WISOTSKY PROGRAM OFFICER 50.00 X 115513 0 9925 MICHAEL WILLIAMS CEO (FORMER) 0.00 X 140587 0 5607 1115820 0 76413 7 1 1 0 0 163714 611924 283222 775638 FAMILY PRESERVATION 624100 16797144 16797144 PLACEMENT SERVICES 624100 8566999 8566999 CLINICAL SERVICES 624100 745689 745689 26109832 541831 541831 836617 832170 4447 4447 4447 31500 163714 64005 -32505 -32505 27399243 26109832 0 513773 2261725 2261725 804702 692044 96564 16094 15179300 13228391 1795123 155786 218221 185171 27789 5261 1318364 980181 327240 10943 1230030 1091516 124923 13591 147182 34737 92659 19786 44664 44664 113785 113785 37000 37000 1417646 778732 652424 -13510 498766 401569 79616 17581 965137 808919 149144 7074 931487 908514 21722 1251 144068 135619 7330 1119 344786 308523 33742 2521 BAD DEBT 138926 138926 SUBSCRIPTIONS 109033 67132 23522 18379 MEMBERSHIPS 41722 500 41222 103659 10214 92695 750 26050203 22032413 3761164 256626 10133507 10384213 342838 297011 2674858 3400284 404523 491328 3070774 2596049 475404 474725 9089145 10170753 3697626 2968080 26817901 28186394 1616710 1457449 3816055 3112509 5432765 4569958 X 20822951 23121329 562185 495107 21385136 23616436 26817901 28186394 1349040 882260 0 X X 0 1 X 1 0 X 2862005 1391045 1323869 1198022 775638 7550579 2862005 1391045 1323869 1198022 775638 7550579 764640 6785939 101299 254933 239211 504146 541831 1641420 9191999 125693944 0.73820 0.73290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 11562 0 0 11562 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 731504 35490 2035830 1636552 399278 267950 227993 39957 474725 RIGHT OF USE ASSET 2968080 2968080 LEASE LIABILITY 3112509 3112509 X 28345508 882260 882260 27463248 -64005 -64005 27399243 26114208 64005 64005 26050203 0 26050203 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 -64,005. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 64,005. ANNUAL GALA 195214 163714 31500 21545 34382 1285 6793 195214 163714 31500 21545 34382 1285 6793 64005 -32505 1 FOSTER CARE PASS-THROUGH DOLLARS 486 2261725 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 NICOLE LAWSON PRESIDENT & CEO 255049 0 850 0 0 0 0 0 1879 0 257778 0 0 0 TROY KULICK CFO 178849 0 28991 0 0 0 7175 0 20839 0 235854 0 0 0 LISA FINGER CHRO 140037 0 14850 0 0 0 5507 0 4479 0 164873 0 0 0 MICHAEL WILLIAMS CEO (FORMER) 0 0 39087 0 101500 0 0 0 5607 0 146194 0 0 0 PART I, LINE 4A MICHAEL WILLIAMS, THE FORMER PRESIDENT & CEO, RECEIVED TOTAL SEVERANCE PAYMENTS OF $101,500 DURING 2024. X 600 FMV X 33863 FMV X 11 3477 FMV X 1 45 FMV X TOYS 67 214213 FMV X GIFT CARDS 7 12650 FMV/CARD VALUE X AUCTION ITEMS 38 9274 FMV X FURNITURE 6 6600 FMV X MISC./UNSPECIFIED 5 2500 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER ON COLUMN (B) REPRESENTS THE NUMBER OF DONATIONS. FORM 990, PART III, LINE 3 PARENT CHILD+ PROGRAM GRANT FUNDING, TO ENSURE NO LAPSE IN SERVICES, WAS NOT SECURED. PROGRAMMING SAW A DECLINE IN REFERRALS AND THE PROGRAM WAS DISCONTINUED. 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 GIVES APPROVAL AND THE FINAL FORM 990 IS GIVEN TO EACH DIRECTOR OF THE BOARD AND FILED WITH THE IRS. 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.