2023-10-30T14:51:16-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 911916806 MARTHA & MARY CHILDREN'S SERVICES MART 3607797500 PO BOX 127 POULSBO WA 983700127 AARON SCHIELKE CFO 3607797500 2023-10-27 1 AARON SCHIELKE 999009999 1 KURT BENNION CPA P01469618 4252506100 2023-10-24 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LINDSEY LIND PO BOX 127 POULSBO WA 983700127 4510624 0 4103 X WWW.MARTHAANDMARY.ORG X 1998 WA THE ORGANIZATION OPERATES CHILD CARE CENTERS, KINDERGARTENS, AND BEFORE AND AFTER SCHOOL CARE. 15 15 135 20 0 0 869623 707851 3240204 3723897 82 9214 66037 69662 4175946 4510624 0 0 0 0 2675298 3089587 0 0 0 785062 904160 3460360 3993747 715586 516877 3268177 3473775 897854 586575 2370323 2887200 X MARTHA AND MARY CHILDREN'S SERVICES PROVIDES QUALITY, COMPASSIONATE CARE, EARLY LEARNING AND INTERGENERATIONAL EXPERIENCES FOR CHILDREN REGARDLESS OF FAITH, ETHNICITY, OR ECONOMIC STATUS. WE DO THIS IN A CHRISTIAN MANNER BY OFFERING THOSE WE SERVE A SAFE PLACE TO GROW AND LEARN WITH DIGNITY, HONOR, AND INDIVIDUALITY. 0 0 3397834 0 3791495 SEE SCHEDULE OMARTHA AND MARY CHILDREN'S SERVICES HAS THE GOAL OF NURTURING THE CHILDREN UNDER OUR CARE AND PROVIDING OPPORTUNITIES FOR PERSONAL GROWTH.WE SUPPORT, INVOLVE AND HELP EDUCATE PARENTS IN THEIR CHILDREN'S EXPERIENCES. WE COLLABORATE WITH OLYMPIC COLLEGE AND THE LOCAL EDUCATION DISTRICT TO PROVIDE TRAINING AND PARENT EDUCATION. WE ARE THE TRAINING FACILITY FOR MANY STUDENTS IN THE OLYMPIC COLLEGE EARLY CHILDHOOD PROGRAM.CULTURAL DIVERSITY IS A PRIORITY IN ALL OF OUR PROGRAMS. WE PROVIDE THE OPPORTUNITY TO EMBRACE DIVERSITY IN A COMFORTABLE, NON-THREATENING ENVIRONMENT. MARTHA AND MARY CHILDREN'S SERVICES HAS BEEN RECOGNIZED NATIONALLY ON OUR INTERGENERATIONAL PROGRAM. THIS PROGRAM BRINGS CHILDREN TO OUR PARTNER HEALTH AND REHAB CENTER AND NEARBY ASSISTED LIVING FACILITIES. THESE PROGRAMS PROVIDE A WONDERFUL OPPORTUNITY FOR CHILDREN TO LEARN ABOUT HISTORY, AGING, DISABILITIES AND GRIEF, IN A SUPPORTIVE NURTURING ENVIRONMENT.MARTHA AND MARY CHILDREN'S SERVICES PROVIDES LICENSED CARE FOR CHILDREN FROM ONE MONTH THROUGH 12 YEARS OF AGE. IN FURTHERANCE OF OUR MISSION, WE PROVIDE SPACE AT DISCOUNTED RATES TO KITSAP COMMUNITY RESOURCES TO HOUSE THE WOMEN, INFANTS AND CHILDREN PROGRAM OF KITSAP COUNTY. WE CONSIDER IT A PRIVILEGE AND ARE PROUD TO SERVE MANY LOCAL MILITARY FAMILIES. WE PROVIDE A WEALTH OF DAILY ACTIVITIES, PLUS BEFORE AND AFTER SCHOOL CARE FOR CHILDREN ATTENDING SEVEN ELEMENTARY SCHOOLS IN NORTH AND CENTRAL KITSAP SCHOOL DISTRICTS. THIS PARTNERSHIP HAS HELPED REDUCE THE NUMBER OF LATCHKEY KIDS WHO WOULD OTHERWISE BE AT HOME ALONE AND UNSUPERVISED. WE PROVIDE HELP WITH HOMEWORK, EXCITING AND CREATIVE ACTIVITIES PLUS A WIDE VARIETY OF LEARNING OPPORTUNITIES.DURING 2022, WE SERVED 581 CHILDREN ACROSS ALL OUR PROGRAMS WITH 12% OF OUR CHILDREN COMING FROM LOWER INCOME FAMILIES. 3397834 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 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 1 0 0 0 1 6 0 135 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X AARON SCHIELKE 3607797500 PO BOX 127 POULSBO WA 983700127 LYNETTE LADENBURG CEO 1.00 39.00 X 0 203177 13976 GLEN MELIN CC&DO 1.00 39.00 X 0 142592 17578 AARON SCHIELKE CFO 1.00 39.00 X 0 129553 23002 CHRISTOPHER VERNON-COLE COO 1.00 39.00 X 0 136725 8986 JESSICA VISSERMAN CHRO (THROUGH SEPTEMBER 2022) 1.00 39.00 X 0 75352 0 GALEN SCHULER PRESIDENT & TRUSTEE 0.30 1.20 X X 0 0 0 LINDSEY LIND VICE PRESIDENT & PRESIDENT 0.30 1.20 X X 0 0 0 SHERRY GUTIERREZ TRUSTEE & VICE PRESIDENT 0.30 1.20 X X 0 0 0 KATHERINE DE BRUYN SECRETARY 0.30 1.20 X X 0 0 0 SHERRY APPLETON TRUSTEE 0.30 1.20 X 0 0 0 BILL BAIRD TRUSTEE 0.30 1.20 X 0 0 0 SHANNON BRUCE TRUSTEE (THROUGH APRIL 2022) 0.30 1.20 X 0 0 0 COREY BURCHILL TRUSTEE (THROUGH APRIL 2022) 0.30 1.20 X 0 0 0 LINNEA CHU TRUSTEE 0.30 1.20 X 0 0 0 BILL CRABTREE TRUSTEE 0.30 1.20 X 0 0 0 ALAN CRAIN TRUSTEE 0.30 1.20 X 0 0 0 SUSAN EAGAN TRUSTEE 0.30 1.20 X 0 0 0 CHRISTINA HUGHES TRUSTEE 0.30 1.20 X 0 0 0 JAMIE MITTET TRUSTEE 0.30 1.20 X 0 0 0 BOBBIE MOORE TRUSTEE 0.30 1.20 X 0 0 0 LYNN NORDBY TRUSTEE 0.30 1.20 X 0 0 0 DIANA SMELAND TRUSTEE 0.30 1.20 X 0 0 0 HELEN STOLL TRUSTEE (THROUGH APRIL 2022) 0.30 1.20 X 0 0 0 0 687399 63542 0 0 1 0 MARTHA AND MARY LUTHERAN SERVICES PO BOX 127 POULSBO WA 983700127 MANAGEMENT SERVICES 161231 SODEXO INC & AFFILIATES DEP 880328 LOS ANGELES CA 900880328 FOOD SERVICES 107968 2 664466 43385 707851 TUITION 611600 3619272 3619272 GOVERNMENT CONTRACTS 611600 55545 55545 OTHER FEES 900099 49080 49080 3723897 9214 9214 67598 0 67598 67598 67598 GROUP RETRO REBATE 900099 2064 2064 2064 4510624 3791495 0 11278 2341781 2109409 232372 551703 496958 54745 196103 176644 19459 161231 74910 86321 10613 1544 9069 59271 14725 44546 2297 1067 1230 29626 28392 1234 44788 6516 38272 106998 49712 57286 5117 2377 2740 16007 7437 8570 176325 171864 4461 68635 51745 16890 MEALS & SUPPLIES 205071 196531 8540 TAXES & LICENSES 9725 4074 5651 MISCELLANEOUS EXPENSES 6538 3038 3500 BAD DEBT EXPENSE 1918 891 1027 3993747 3397834 595913 0 500 500 1042401 952558 407569 810519 31105 34876 4906129 3632570 1385124 1273559 401478 401763 3268177 3473775 115108 133688 318670 57501 441781 390243 22295 5143 897854 586575 X 2370323 2887200 2370323 2887200 3268177 3473775 516877 0 X X 0 1 X 1 0 X 34223 89908 185973 869623 707851 1887578 3453507 3773648 3022959 3306241 3791495 17347850 17755 14573 6609 0 2064 41001 3505485 3878129 3215541 4175864 4501410 19276429 0 0 0 19276429 345 1558 125 82 9214 11324 345 1558 125 82 9214 11324 177999 177999 3683829 3879687 3215666 4175946 4510624 19465752 0.99030 0.98960 0.00060 0.00070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE PROCEEDS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 0 366 0 366 3993747 23325846 3993747 23326212 349687 1000000 87422 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 531 481 366 1378 250000 250000 250000 250000 1000000 1500000 474984 474984 3693581 3019370 674211 434186 385467 48719 303378 227733 75645 1273559 INTEREST PAYABLE 1285 INTERCOMPANY PAYABLE 3858 5143 X 4510624 0 4510624 0 4510624 3993747 0 3993747 0 3993747 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED CHILDREN'S SERVICES IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3); ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR FEDERAL INCOME TAX IN THE ACCOMPANYING FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 LYNETTE LADENBURG CEO 0 201427 0 1750 0 0 0 0 0 13976 0 217153 0 0 GLEN MELIN CC&DO 0 140842 0 1750 0 0 0 0 0 17578 0 160170 0 0 AARON SCHIELKE CFO 0 127803 0 1750 0 0 0 0 0 23002 0 152555 0 0 PART I, LINE 3 THE CEO'S COMPENSATION IS ESTABLISHED BY MARTHA AND MARY LUTHERAN SERVICES, A RELATED ORGANIZATION. MARTHA AND MARY LUTHERAN SERVICES USES THE FOLLOWING TO ESTABLISH THE CEO'S COMPENSATION: 1. COMPENSATION COMMITTEE 2. COMPENSATION SURVEY OR STUDY 3. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE IS COMPOSED OF THE PRESIDENT, VICE PRESIDENT AND SECRETARY. THE EXECUTIVE COMMITTEE MEETS UPON CALL FOR THE PURPOSE OF PERFORMING BUSINESS THAT CANNOT WAIT FOR THE ACTION OF THE BOARD, AND TO CONSULT WITH OR ASSIST THE CEO AND/OR ADMINISTRATOR IN THE PERFORMANCE OF THEIR RESPECTIVE DUTIES. ANY ACTION OF THE EXECUTIVE COMMITTEE IS REPORTED FOR RATIFICATION AT THE NEXT MEETING OF TRUSTEES AND, IF INDICATED, MAY BE REPORTED SOONER BY MAIL. TWO MEMBERS OF THE COMMITTEE CONSTITUTE A QUORUM. FORM 990, PART VI, SECTION A, LINE 3 ALL MANAGEMENT FUNCTIONS ARE PERFORMED BY MARTHA AND MARY LUTHERAN SERVICES. FORM 990, PART VI, SECTION A, LINE 6 MARTHA AND MARY CHILDREN'S SERVICES (MMCS) IS A SUBSIDIARY OF MARTHA AND MARY LUTHERAN SERVICES (MMLS). WHILE MMLS IS NOT DEFINED AS A MEMBER OR STOCKHOLDER IN THE ORGANIZATIONAL DOCUMENTS, MMLS "HAS THE RIGHT TO PARTICIPATE" IN THE GOVERNANCE OF MMCS AND AS A RESULT IS CONSIDERED A "MEMBER" FOR PURPOSES OF THIS QUESTION. FORM 990, PART VI, SECTION A, LINE 7A MARTHA AND MARY LUTHERAN SERVICES, AS THE PARENT CORPORATION, ELECTS ALL TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7B MARTHA AND MARY CHILDREN'S SERVICES IS A SUBSIDIARY OF MARTHA AND MARY LUTHERAN SERVICES. THERE ARE DEFINED "SUBSTANTIAL ISSUES" THAT MUST BE APPROVED BY THE PARENT CORPORATION. THESE "SUBSTANTIAL ISSUES" INCLUDE: A) ACQUISITION OR SALE OF REAL PROPERTY, B) CORPORATE BORROWING THAT IS OR WILL BE SECURED BY A MORTGAGE, DEED OF TRUST, OR OTHER ENCUMBRANCE ON CORPORATE REAL PROPERTY, C) DISSOLVING THE CORPORATION, OR D) SALE OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWED THE FORM 990 PRIOR TO THE COMPLETED FORM BEING SUBMITTED TO THE BOARD. A SUBCOMMITTEE OF THE BOARD UNDERTOOK A SPECIFIC REVIEW OF THE FORM 990 AND PROVIDED ITS RECOMMENDATION FOR APPROVAL TO THE ENTIRE BOARD. THE FORM 990 WAS APPROVED BY THE BOARD PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS NOT ESTABLISHED A CONFLICT OF INTEREST POLICY OF ITS OWN. HOWEVER, IT HAS ADOPTED THE CONFLICT OF INTEREST POLICY OF ITS PARENT ORGANIZATION, MARTHA AND MARY LUTHERAN SERVICES (MMLS). THE MMLS CONFLICT OF INTEREST POLICY IS AS FOLLOWS: EACH YEAR AND UPON SELECTION TO THE BOARD, ALL TRUSTEES AND EMPLOYEE OFFICERS ARE REQUIRED TO COMPLETE A FORM STATING THAT THEY UNDERSTAND THE POLICY AND THAT THERE HAS BEEN NO CONTRAVENTION OF THE POLICY BY THEMSELVES OR FAMILY DURING THE YEAR, OR IF THERE WAS A CONFLICT, IT WAS FULLY DISCLOSED AT THE TIME. IN THE CASE OF A CONFLICT, TRUSTEES WILL RECUSE THEMSELVES. TRUSTEES AND ALL EMPLOYEES, INCLUDING EMPLOYEE OFFICERS, ARE REQUIRED TO REPORT ANY POTENTIAL CONFLICTS OF INTEREST WHENEVER THEY ARISE. THE GOVERNANCE COMMITTEE DETERMINES WHETHER CONFLICTS EXIST AND REVIEWS ACTUAL CONFLICTS OF INTEREST TO DETERMINE APPROPRIATE ACTIONS. ALSO, EACH YEAR PRIOR TO THE PREPARATION OF THE FORM 990, ALL TRUSTEES AND EMPLOYEE OFFICERS WHO SERVED DURING THE YEAR ARE PROVIDED WITH A QUESTIONNAIRE SPECIFICALLY TAILORED TO THE REQUIREMENTS OF FORM 990. FORM 990, PART VI, SECTION B, LINE 15 THE FILING ORGANIZATION DOES NOT PROVIDE A SALARY TO THE CEO. INSTEAD, THE CEO RECEIVES COMPENSATION FROM THE PARENT ORGANIZATION, MARTHA AND MARY LUTHERAN SERVICES (MMLS). THE BOARD PERSONNEL COMMITTEE FOR MMLS SETS THE COMPENSATION PACKAGE FOR THE CEO UTILIZING COMPENSATION BENCHMARKS AND ADDITIONAL PARAMETERS RELATED TO THE CONSTRAINTS OF BOARD-APPROVED BUDGET GUIDELINES. MMLS SETS AND PAYS THE COMPENSATION FOR KEY EMPLOYEES AND OTHER OFFICERS. THE CEO AND CHRO UTILIZE BOTH BENCHMARKS FROM LEADINGAGE WASHINGTON AND THE CONSTRAINTS OF BOARD APPROVED BUDGETS TO ESTABLISH A STARTING WAGE AND DETERMINE A FAIR AND EQUITABLE WAGE RANGE FOR OUR OFFICER AND KEY EMPLOYEE POSITIONS WITHIN MARTHA AND MARY. FORM 990, PART VI, SECTION C, LINE 19 OUR FINANCIAL INFORMATION IS PUBLISHED IN OUR ANNUAL REPORT AND IS DISTRIBUTED TO OUR SUPPORTERS AND THE GREATER COMMUNITY. AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT GENERALLY AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR SELECTING AN INDEPENDENT AUDITOR AND FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT DID NOT CHANGE DURING THE YEAR. MARTHA AND MARY LUTHERAN SERVICES PO BOX 127 POULSBO WA 98370 910567265 PROVIDE EXECUTIVE MANAGEMENT, FUNDRAISING SERVICES AND ADMIN SUPPORT WA 501(C)(3) LINE 7 N/A 0 MARTHA AND MARY HEALTH SERVICES PO BOX 127 POULSBO WA 98370 943229627 SERVICES TO THE ELDERLY - REHAB AND SKILLED NURSING WA 501(C)(3) LINE 10 MARTHA AND MARY LUTHERAN SERVICES 0 MARTHA AND MARY EBENEZER SERVICES PO BOX 127 POULSBO WA 98370 911249343 SENIOR INDEPENDENT HOUSING WA 501(C)(3) LINE 10 MARTHA AND MARY LUTHERAN SERVICES 0 MARTHA AND MARY HOME AND COMMUNITY SERVICES PO BOX 127 POULSBO WA 98370 911293400 COMMUNITY BASED SERVICES FOR SENIORS AND FAMILIES WA 501(C)(3) LINE 10 MARTHA AND MARY LUTHERAN SERVICES 0 VILLAGE GREEN KINGSTON ASSOCIATES LLLP PO BOX 127 POULSBO WA 98370 263242661 DEVELOPMENT OF LOW INCOME SENIOR HOUSING WA N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 0 0 MARTHA AND MARY LUTHERAN SERVICES PO BOX 127 POULSBO WA 983700127 910567265 X 0 0 0 2799034 2799034 289952 72488 0 0 0 MARTHA AND MARY HEALTH SERVICES PO BOX 127 POULSBO WA 983700127 943229627 X 0 366 366 15691385 15691751 934588 233647 0 0 0 MARTHA AND MARY HOME AND COMMUNITY SERVICES PO BOX 127 POULSBO WA 983700127 911293400 0 0 0 678038 678038 126706 31677 0 0 0 MARTHA AND MARY LUTHERAN SERVICESS (DBA EBENEZER SERVICES) PO BOX 127 POULSBO WA 983700127 911249343 X 0 0 0 163642 163642 32728 8182 0 0 0 MARTHA AND MARY CHILDREN'S SERVICES PO BOX 127 POULSBO WA 983700127 911916806 X 0 0 0 3993747 3993747 349687 87422 0 0 0