2015-11-16T15:20:03-06:00 2014-12-31 BDO USA LLP 200 OTTAWA AVE NW STE 300 GRAND RAPIDS MI 49503 990 2014-01-01 381360553 Lutheran Social Services of Michigan % JENNY CEDERSTROM LUTH 3138237700 8131 E Jefferson Avenue Detroit MI 48214 JENNY CEDERSTROM CFO 3138237700 2015-11-12 true Kathleen Guider P00177866 6167747000 2014 2016-03-07 17:11:31Z SAM BEALS 8131 E JEFFERSON AVE DETROIT MI 48214 107290170 true true 9386 X www.lssm.org X 1934 MI SERVICES PROVIDED INCLUDE SERVICES FOR CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, DISABLED PERSONS, AND OTHERS IN NEED WITHOUT REGARD TO THEIR RELIGION, RACE OR ETHNICITY. 13 13 2158 5432 8846 17998769 18017850 72124168 77525816 512650 1240041 2311358 2764399 92946945 99548106 11336362 10388976 0 0 50444414 54578448 0 0 1203482 30852206 33580912 92632982 98548336 313963 999770 113152877 116827402 72697216 75744618 40455661 41082784 X LUTHERAN SOCIAL SERVICES OF MICHIGAN (LSSM) MISSION IS SERVING PEOPLE AS AN EXPRESSION OF THE LOVE OF CHRIST. STARTED AS THE LUTHERAN INNER MISSION LEAGUE IN 1934, LSSM'S PROGRAMS SERVE CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, PERSONS WITH DISABILITIES, AND OTHERS IN NEED THROUGHOUT MICHIGAN'S LOWER PENINSULA. LSSM'S PROGRAMS AND SERVICES STRIVE TO IMPROVE THE QUALITY OF LIFE, PROMOTE MENTAL AND PHYSICAL HEALTH AND ENCOURAGE HUMAN GROWTH AND DEVELOPMENT. LSSM SERVES IN EXCESS OF 16,000 PEOPLE EVERY YEAR WITHOUT REGARD TO RELIGION, RACE OR ETHNICITY. LSSM IS DEDICATED TO CREATING COMMUNITIES OF SERVICE THAT MEET THE NEEDS OF PEOPLE, PROMOTING DIGNITY, AND ADVOCATING EQUALITY AND JUSTICE. false false 42796892 47045158 LUTHERAN SOCIAL SERVICES OF MICHIGAN (LSSM) OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, WHICH INCLUDES INDEPENDENT LIVING /ASSISTED LIVING, ASSISTED LIVING/MEMORY CARE, AND AN INPATIENT REHABILITATION SKILLED NURSING FACILITY. IN ADDITION, LSSM OFFERS TWO INDEPENDENT INDEPENDENT LIVING/ASSISTED LIVING COMMUNITIES AND TWO INDEPENDENT INPATIENT REHABILITATION AND SKILLED NURSING COMMUNITIES. In 2014, we served 444 residents in our independent/assisted living programs, allowing these residents to maintain independence within the community. In addition, we served 1,169 residents in our skilled nursing communities. LSSM places a strong emphasis on quality services for our residents and focuses on resident safety and other clinical indicators. 22871930 9978401 16912301 LSSM is the largest private foster care agency in Michigan, with six regional centers in the lower peninsula. In addition to domestic foster care, LSSM manages an Unaccompanied Refugee Minors foster care program. In 2014, LSSM served 1,517 domestic and unaccompanied minor foster youth providing 264,171 days of foster care. Of the youth in foster care, 81% were able to return to a parent or family member within 12 months of entering the foster care system; well above the benchmark set by the State of Michigan. Achieving permanency is critical for the well-being of children who are unable to return to a parent/family member, and 73% of our youth were placed for adoption within 24 months of entering the foster care system, out-performing the State of Michigan benchmark of 36%. Together with WELLSPRING LUTHERAN SERVICES, LSSM operates Lutheran Adoption Service (LAS). In 2014, LAS facilitated adoptions for 385 youth. LSSM also offers Family Preservation Programs with the objective of keeping at-risk children safely with their families. In 2014, LSSM's Families First, family reunification, families together building solutions AND PROTECT MI FAMILY programs served 558 families (NEARLY 2,800 INDIVIDUALS) who were at risk of having children removed by child protective services. of those families, 81% were still intact 12 months after the intervention. In addition, lssm provided support for 157 families (380 INDIVIDUALS) through our home-based services program. LSSM administers the State of Michigan's Education and Training Voucher (ETV) program, which enables youth who have been or currently are in foster care to pursue secondary education or vocational training by providing case management, mentoring and financial assistance. In 2014, 589 youth received support through the ETV program. 5140373 5606242 LSSM provides residential care and support for individuals with developmental disabilities or mental illness, primarily through contracts with Community Mental Health agencies. LSSM owns and/or operates 15 licensed group homes located in 10 counties; we also provide services through staff support in the consumers' home or with their families. In 2014, LSSM served 87 consumers. 20000235 410575 10717668 SEE DESCRIPTION IN SCHEDULE O 20000235 410575 10717668 90809430 true true false true false false false false true true true false true true true true false true false false false false false false false false false true true true true false false false false false false false false false false true false false false true true false false false true 76 0 true 2158 true true true false false false false false false false false true false X 13 13 false false false false false false false true true false false true true true true true true true true true true MI X JENNY CEDERSTROM 3138237700 8131 E JEFFERSON AVE DETROIT MI 48214 X KATHLEEN LIEDER - LSSM CHAIR 1.0 0.0 X X 0 0 0 MICHELLE GAGGINI - LSSM TREASURER 1.0 0.0 X X 0 0 0 JOHN NELSON - LSSM VICE CHAIR 1.0 0.0 X X 0 0 0 MATTHEW PEDERSON - LSSM SECRETARY 1.0 0.0 X X 0 0 0 DALE GERARD - LSSM DIRECTOR 1.0 0.0 X 0 0 0 JAMES KIEFER - LSSM DIRECTOR 1.0 0.0 X 0 0 0 MICHAEL KNEALE - LSSM DIRECTOR 1.0 0.0 X 0 0 0 BISHOP DONALD KREISS - LSSM DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM PAPKE - LSSM DIRECTOR - THROUGH 4/14 1.0 0.0 X 0 0 0 SUE KAMENS - LSSM DIRECTOR 1.0 0.0 X 0 0 0 TODD PERKINS - LSSM DIRECTOR 1.0 0.0 X 0 0 0 DAVID RIPPLE - LSSM DIRECTOR - THROUGH 4/14 1.0 0.0 X 0 0 0 BISHOP CRAIG SATTERLEE - LSSM DIRECTOR 1.0 0.0 X 0 0 0 BISHOP JOHN SCHLEICHER - LSSM DIRECTOR - THROUGH 4/14 1.0 0.0 X 0 0 0 SCOTT SESSLER - LSSM DIRECTOR - THROUGH 4/14 1.0 0.0 X 0 0 0 MARK STANKO - LSSM DIRECTOR 1.0 0.0 X 0 0 0 MARION TUROWSKI - LSSM DIRECTOR 1.0 0.0 X 0 0 0 DAVID DION - LSSM FOUNDATION CHAIR 1.0 0.0 X X 0 0 0 DAN CARTER - LSSM FOUNDATION TREASURER 1.0 0.0 X X 0 0 0 TERRIE HALBERT - LSSM FOUNDATION SECRETARY 1.0 0.0 X X 0 0 0 LINDA MORIN - LSSM FOUNDATION VICE CHAIR 1.0 0.0 X X 0 0 0 GERALD BRICKER - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 DICK CHRISTIANSEN - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 DEBBIE COUGHENOUR - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV TERRY DALY - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 LLOYD FELL - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV GERALD FERGUSON - LSSM FOUNDAT DIRECTOR 1.0 0.0 X 0 0 0 KARL GEISLER - LSSM FOUNDATION DIRECTOR - THROUGH 10/14 1.0 0.0 X 0 0 0 DICK GRAHAM - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 JACK GREINER - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV ROD HILL - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 MARLA HOLLE - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 JOHN JACK - LSSM FOUNDATION DIRECTOR - THROUGH 10/14 1.0 0.0 X 0 0 0 KENT JOHNSON - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV ERICK JOHNSON - LSSM FOUNDATIO DIRECTOR 1.0 0.0 X 0 0 0 REV COLLEEN KAMKE - LSSM FOUNDATIO DIRECTOR 1.0 0.0 X 0 0 0 STEVE KESLER - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 ROGER KOPPENHOFER - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 KAY LANDFAIR - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 CARL LEHTO - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV WILLIAM LINDHOLM - LSSM FOUNDA DIRECTOR 1.0 0.0 X 0 0 0 CHARLES LINDQUIST - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 DAVID LOCHNER - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 LIBBY MAYNARD - LSSM FOUNDATION DIRECTOR - THROUGH 10/14 1.0 0.0 X 0 0 0 REV WILLIAM MOLDWIN - LSSM FOUNDAT DIRECTOR 1.0 0.0 X 0 0 0 CHUCK NEUMANN - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 VERLYN REBELEIN - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 REV WALTER SCHMIDT - LSSM FOUNDATI DIRECTOR 1.0 0.0 X 0 0 0 HAROLD SOLLENBERGER - LSSM FOUNDATI DIRECTOR 1.0 0.0 X 0 0 0 TRACY TEICH - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 PAT THOMAS - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 CONNIE WARREN - LSSM FOUNDATION DIRECTOR 1.0 0.0 X 0 0 0 SEAN DE FOUR - HEARTLINE SECRETARY 1.0 0.0 X X 0 0 0 JERALD BENJAMIN - HEARTLINE TREASURER 1.0 0.0 X X 0 0 0 VICKIE THOMPSON-SANDY - HEARTLINE PRESIDENT 1.0 0.0 X X 0 0 0 JERRY BENJAMIN - LSSM VP/CFO 40.0 0.0 X 243152 0 43073 WENDY PERRY - LSSM EXECUTIVE DIRECTOR, FINANCIAL 40.0 0.0 X 152683 0 15864 MARK STUTRUD - LSSM PRESIDENT - THROUGH 9/14 40.0 0.0 X 311050 0 18182 VICKIE THOMPSON-SANDY - LSSM INTERIM CEO & PRESIDENT 40.0 0.0 X 217475 0 30709 RICHARD MARTIN - LSSM CHIEF ADVANCEMENT OFFICER 40.0 0.0 X 181955 0 21953 SEAN DE FOUR - LSSM VP CHILDREN & FAMILY SERVICES 40.0 0.0 X 155083 0 19429 ROBERT LOUIS FERDINAND - LSSM VP OF HOME & COMMUNITY 40.0 0.0 X 148159 0 20382 LEIGH MCLEOD - LSSM VP SR SERVICES 40.0 0.0 X 145666 0 18280 KEN ULRICH - LSSM VP HUMAN RESOURCE DEVELOPMENT 40.0 0.0 X 196191 0 11636 HARRY VIJAYAKUMAR DIR. OF INFORMATION TECHNOLOGY 40.0 0.0 X 153693 0 23142 1905107 0 222650 20 false true false CLARK HILL 500 WOODWARD AVE SUITE 3500 DETROIT MI 482263435 LEGAL 257505 POST ASSOCIATES ARCHITECHS INC 40 PEARL STREET NW SUITE 900 GRAND RAPIDS MI 49503 CONSTRUCTION 141242 WELLS FARGO INSURANCE SERVICES 4000 TOWN CENTER SUITE 800 SOUTHFIELD MI 48075 CONSULTING SERVICES 130000 BDO USA LLP 200 OTTAWA AVENUE NW SUITE 300 GRAND RAPIDS MI 49503 AUDIT/ACCOUNTING 109519 4 X 124389 11109671 6783790 335176 18017850 RESIDENT SERVICES 623000 47045158 47045158 CHILD CARE SERVICES 624100 16912301 16912301 PROGRAM SERVICE FEES 623990 13568357 13568357 77525816 1050056 1050056 0 0 205323 11182 194141 0 194141 194141 7914997 7727947 2935 187050 -2935 189985 189985 0 0 0 MANAGEMENT SERVICE TO RELATED ORGANIZATIONS 541610 1022151 1013305 8846 MISCELLANEOUS 541860 1548234 1548234 INVESTMENT IN PARTNERSHIP 532000 -127 -127 2570258 99548106 80281369 8846 1240041 410575 410575 9978401 9978401 0 0 1044171 1044171 0 43851742 40997901 2108747 745094 1030415 877185 133810 19420 4843555 4122724 629472 91359 3808565 3553533 210027 45005 0 279964 251152 28561 251 115100 103562 11437 101 0 0 0 9522137 8559733 953996 8408 864002 685070 122671 56261 3476727 3294498 144049 38180 0 0 5571437 5477849 81472 12116 1921174 1788471 96128 36575 0 405276 254251 109123 41902 2168878 1946467 217473 4938 0 3704619 3560137 132856 11626 929568 831982 78705 18881 REPAIRS & MAINTENANCE 1846304 1345309 465399 35596 FOOD 1806639 1806639 TELEPHONE 605353 529765 67325 8263 DUES & MEMBERSHIPS 173775 128743 44383 649 189959 305483 -144381 28857 98548336 90809430 6535424 1203482 X 4356526 581635 2847828 2332087 950377 901686 8393105 13433678 0 0 0 0 0 0 160646 107924 573983 891549 87813011 39179647 48502003 48633364 22321268 23584026 0 0 16832386 16861591 436673 2103746 7778082 7396116 113152877 116827402 9842708 10922924 0 0 948479 1266893 37785000 36870000 3101184 3091149 0 0 7555626 10042282 0 0 13464219 13551370 72697216 75744618 X 24762645 24638695 5723117 6155502 9969899 10288587 40455661 41082784 113152877 116827402 X 999770 -313197 -59450 X false true X true true true X 10801464 17941143 15885427 17998769 18017850 80644653 0 0 10801464 17941143 15885427 17998769 18017850 80644653 2936487 77708166 425952 404927 670710 669106 1255379 3426074 4937 4937 0 84075664 369919496 0.92427 0.97024 X false false false false false false false false false false false false false false false false false false false false 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0.0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false true 638 true 1580 true 19001 false false 21219 false SCHEDULE C, PART I-A, LINE 1 ORGANIZATION'S POLITICAL CAMPAIGN ACTIVITIES: Lutheran Social Services of Michigan does not engage in any political campaign activities. We work to shape state and federal public policy by educating public officials and advocating on specific issues including, but not limited to, aging services, child welfare, affordable housing, refugee services, persons with disabilities, and other nonprofit sector issues. We focus on policies that equip people for the dual role of caring for self and caring for others. By engaging in advocacy on public policy issues, Lutheran Social Services of Michigan helps public officials better understand how policies affect their constituents - people and families in need of health care and social services; employers and employees; and people and organizations providing care and services. An allocation of personnel time and expense is provided for Line 1(g) lobbying costs. false true X 13009820 318688 709923 215492 13822939 10221380 1026588 1982215 220363 13009820 8521762 726785 1151733 178900 10221380 8505913 306047 -108351 181847 8521762 6732024 1227756 716349 170216 8505913 0.74431 0.25233 false false 2157932 2157932 72812472 39179647 33632825 2060220 2060220 8671157 8671157 2111230 2111230 48633364 LUTHERAN ADOPTION SERVICES 488064 C DANISH VILLAGE 8144339 C ADRIAN VILLAGE 8229188 C 16861591 DEFERRED COMP. INVESTMENTS 230980 FUNDS HELD IN TRUST-RESIDENTS 446900 INSURANCE RESERVE 45369 DEFERRED ANNUITY 442586 LCH ORGANIZATIONAL COSTS - NET 375531 BOND START UP COSTS 728961 REPAIR ESCROW 60079 MORTGAGE ESCROW 119296 OTHER RESERVES 1320042 DEFERRED FINANCING FEES (NET) 221414 TAX CREDIT FEE 81556 FUND HELD IN TRUST-MAPLE CREEK 3323402 7396116 0 DEFERRED COMP LIABILITY 232176 PARTNERSHIP CONTROLLING INTEREST 8244968 CONSOLIDATED PARTNERSHIP DEBT 5074226 13551370 X 101558589 2013418 2013418 99545171 2935 2935 99548106 100714146 2716374 2716374 97997772 550564 550564 98548336 SCHEDULE D, PART IV, LINE 2B ESCROW AND CUSTODIAL ARRANGEMENTS: LSSM HAS PHYSICAL CUSTODY OF ASSETS HELD IN TRUST WHICH ARE NOT AVAILABLE FOR ITS USE. THESE ASSETS MAY BE DISBURSED ONLY ON THE INSTRUCTIONS OF THE ORGANIZATION OR INDIVIDUAL FROM WHOM THEY ARE RECEIVED. FUNDS IN THE AMOUNT OF $446,900 INCLUDE FUNDS HELD IN TRUST FOR RESIDENTS, DEPOSITS AND PERSONAL FUNDS. THESE ASSETS ARE RECORDED AT FAIR VALUE AS OF DECEMBER 31, 2014. LSSM ALSO HOLDS $3,323,402 IN TRUST FOR RESIDENTS' ENTRY FEE DEPOSITS WITH MAPLE CREEK SENIOR LIVING, LLC. (SEE RELATED PARTY NOTE ON SCHEDULE O). SCHEDULE D, PART V, LINE 4 INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS: INVESTMENTS OF THE PERMANENTLY RESTRICTED NET ASSETS CONSIST OF MONEY MARKET FUNDS, CERTIFICATES OF DEPOSIT AND MUTUAL FUNDS WITH A TARGET ALLOCATION OF 65% IN EQUITIES AND 35% IN FIXED INCOME SECURITIES. ON A PERIODIC BASIS, THE FOUNDATION'S INVESTMENT COMMITTEE PROJECTS THE AVAILABLE FUNDS TO BE DISBURSED FROM THE ENDOWMENT FUND. BASED ON THIS PROJECTION, THE FOUNDATION'S EXECUTIVE COMMITTEE SELECTS AND APPROVES A DISBURSEMENT PLAN FOR THE RELATED PERIOD. DISBURSEMENTS ARE MADE TO SUPPORT THE OPERATIONAL AND CAPITAL NEEDS OF LSSM. THE DONORS OF THESE ASSETS PERMIT LSSM TO USE THE INCOME EARNED ON THE RELATED INVESTMENTS FOR GENERAL PURPOSES. THE LSSM FOUNDATION IS A WHOLLY-OWNED NOT FOR PROFIT SUBSIDIARY OF LSSM. DONORS CONTRIBUTE PERMANENTLY RESTRICTED NET ASSETS TO THE FOUNDATION THROUGH FIVE ENDOWMENT FUNDS. SCHEDULE D, PART VI, LINE 1(B)(C) ACCUMULATED DEPRECIATION: ACCUMULATED DEPRECIATION BY ASSET CATEGORY IS AVAILABLE. SCHEDULE D, PART VIII FOR GAAP REPORTING PURPOSES, THE ASSETS, LIABILITIES, AND INCOME OF ADRIAN VILLAGE AND DANISH VILLAGE LOW INCOME HOUSING PARTNERSHIPS HAVE BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT 100% DUE TO LSSM HAVING CONTROL. FOR 990 PURPOSES, THE INCOME HAS BEEN REDUCED TO .01% TO REFLECT ACTUAL OWNERSHIP. FOR GAAP REPORTING PURPOSES, THE ASSETS, LIABILITIES, AND INCOME OF CHRISTIAN HOME HEALTH CARE, A WHOLLY OWNED SUBSIDIARY, HAVE BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. CHRISTIAN HOME HEALTH CARE IS NOT A MEMBER OF THE GROUP RULING. THEREFORE, THIS 990 HAS OMITTED ITS NET INCOME. CHRISTIAN HOME HEALTH CARE FILED ITS OWN 990 FOR 2014. THE 990 REFLECTS THE BALANCE SHEET OF LSSM AND ITS SUBSIDIARIES ON THE GAAP BASIS. THE INCOME HAS BEEN ADJUSTED TO REFLECT ONLY THE INCOME OF THE ORGANIZATIONS INCLUDED IN THE GROUP RULING. SCHEDULE D, PART X, LINE 2 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: LSSM AND ITS SUBSIDIARIES FALL UNDER THE GROUP EXEMPTIONS GRANTED TO THE EVANGELICAL LUTHERAN CHURCH IN AMERICA BY THE INTERNAL REVENUE SERVICE. LSSM IS SIMILARLY EXEMPT FROM MICHIGAN TAXES. LSSM IS EXEMPT FROM FEDERAL INCOME TAXES DUE TO ITS STATUS AS A NOT-FOR-PROFIT CORPORATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN EVALUATED BY MANAGEMENT. LSSM DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2014. SCHEDULE D, PART XI, LINES 2D RECONCILIATION OF REVENUE: PARTNERSHIP REVENUE - $1,948,672 CHRISTIAN HOME HEALTH CARE REVENUE - $64,746 (ORGANIZATION NOT IN GROUP EXEMPTION) LOSS ON DISPOSAL OF FIXED ASSETS - $2,935 SCHEDULE D, PART XII, LINE 2D & 4B RECONCILIATION OF EXPENSES: PARTNERSHIP EXPENSES - $2,384,146 CHRISTIAN HOME HEALTH CARE EXPENSE - $335,163 (ORGANIZATION NOT IN GROUP EXEMPTION) LOSS ON DISPOSAL OF FIXED ASSETS - $(2,935) GRANT TO CHRISTIAN HOME HEALTH CARE - $366,193 INTEREST RATE SWAP - LSSM - $184,371 true LUTHERAN ADOPTION SERVICES 383330163 501(C)(3) 44382 PROGRAM SERVICES CHRISTIAN HOME HEALTH CARE 8115 E JEFFERSON DETROIT MI 48214 743252227 501(C)(3) 366193 PROGRAM SUPPORT 2 0 MISCELLANEOUS 4013 9978401 fmv SCHEDULE I, PART I, LINE 2 GRANTS TO INDIVIDUALS DETAIL: The total assistance to individuals of $9,978,401 is broken down as follows: $4,837,272 - Board and Care for Foster Children - Payments made to foster parents based on daily rates specified by the Michigan Department of Human Resources (DHS). $2,116,234 - Special Needs for Foster Children - Includes $1,685,123 of education and training vouchers (ETV) all of which are approved by the State, and actual costs of $237,714 for Refugee Child and Family that are reimbursed by DHS or Lutheran Immigration and Refugee Services. $2,744,614 - Special Needs for Refugees Adults Program - The Refugee program monitors the data and reconciles and reports the spending for billing by individual case. The information is reconciled each month to the financial reports which are tied to the billings. $168,086 - Clothing for Foster Children; payments made to foster parents based on per child amounts specified by DHS. $16,040 - Christmas Gifts for Foster Children $5,787 - Clothing for Developmentally Disabled $90,368 - Other X true true X X X false true false false false false false false false JERRY BENJAMIN - LSSM VP/CFO 213615 0 29537 0 0 30756 0 12317 0 286225 0 29537 0 SEAN DE FOUR - LSSM VP CHILDREN & FAMILY SERVICES 148333 0 6750 0 0 0 6849 0 12580 0 174512 0 6750 0 ROBERT LOUIS FERDINAND - LSSM VP OF HOME & COMMUNITY 145671 0 2488 0 0 0 7810 0 12572 0 168541 0 2488 0 RICHARD MARTIN - LSSM CHIEF ADVANCEMENT OFFICER 159455 0 22500 0 0 0 10479 0 11474 0 203908 0 22500 0 LEIGH MCLEOD - LSSM VP SR SERVICES 143012 0 2654 0 0 0 7425 0 10855 0 163946 0 2654 0 WENDY PERRY - LSSM EXECUTIVE DIRECTOR, FINANCIAL 139899 0 12784 0 0 0 10561 0 5303 0 168547 0 12784 0 MARK STUTRUD - LSSM PRESIDENT - THROUGH 9/14 261050 0 50000 0 0 0 5761 0 12421 0 329232 0 0 VICKIE THOMPSON-SANDY - LSSM INTERIM CEO & PRESIDENT 191975 0 25500 0 0 0 30331 0 378 0 248184 0 25500 0 KEN ULRICH - LSSM VP HUMAN RESOURCE DEVELOPMENT 173091 0 23100 0 0 0 11293 0 343 0 207827 0 23100 0 HARRY VIJAYAKUMAR DIR. OF INFORMATION TECHNOLOGY 143493 0 10200 0 0 0 10572 0 12570 0 176835 0 10200 0 SCHEDULE J, PART I SCHEDULE J ADDITIONAL INFORMATION: LSSM INSTITUTED A VARIABLE COMPENSATION PLAN IN 2012 IN WHICH KEY EMPLOYEES COULD EARN ADDITIONAL COMPENSATION BASED ON PERFORMANCE AGAINST FIVE PILLARS - FINANCE, PEOPLE, QUALITY, SERVICE AND INNOVATION. TIER I EMPLOYEES (ESSENTIALLY VPS) CAN EARN UP TO 15% OF THEIR BASE PAY BASED ON PERFORMANCE AGAINST OBJECTIVE TARGETS. TIER II EMPLOYEES (ESSENTIALLY DIRECTOR LEVEL) CAN EARN UP TO 10% BASED ON PERFORMANCE AGAINST OBJECTIVE TARGETS. SCHEDULE J, PART I, LINE 4B RETIREMENT PLAN: LSSM EMPLOYEES (NON-CLERGY) PARTICIPATE IN A DEFINED-CONTRIBUTION RETIREMENT PLAN (PLAN). THE PLAN IS A QUALIFIED RETIREMENT PLAN UNDER SECTION 403(B) OF THE INTERNAL REVENUE CODE. THE PENSION BENEFITS ARE ADMINISTERED THROUGH PORTICO BENEFIT SERVICES, A MINISTRY OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA (ELCA) UNDER THE ELCA MASTER INSTITUTIONAL RETIREMENT PLAN AND THROUGH THRIVENT FINANCIAL UNDER THE LUTHERAN SOCIAL SERVICES OF MICHIGAN THRIVENT SECTION 403(B) PLAN. AN EMPLOYEE MUST BE 18 YEARS OF AGE TO PARTICIPATE. ELIGIBLE EMPLOYEES MAY CONTRIBUTE ANY DOLLAR AMOUNT OR PERCENTAGE OF THEIR GROSS EARNINGS, UP TO A MAXIMUM AMOUNT AS DEFINED BY THE INTERNAL REVENUE SERVICE, WHICH IS INVESTED IN A RETIREMENT PLAN. EMPLOYEE CONTRIBUTIONS VEST IMMEDIATELY. FOR THE PORTION OF THE PLAN ADMINISTERED THROUGH PORTICO BENEFIT SERVICES, LSSM WILL MATCH 375% OF THE EMPLOYEE'S CONTRIBUTION, UP T0 1.5% OF ELIGIBLE WAGES. FOR THOSE HIRED PRIOR TO JANUARY 1, 2013, LSSM MATCHING CONTRIBUTIONS VEST IMMEDIATELY. FOR THOSE HIRED ON OR AFTER JANUARY 1, 2013, LSSM MATCHING CONTRIBUTIONS VEST AFTER THREE YEARS OF EMPLOYMENT WITH LSSM. FOR THE PORTION OF THE PLAN ADMINISTERED THROUGH THRIVENT FINANCIAL, EMPLOYEES ARE ELIGIBLE FOR A CONTRIBUTION OF 2.5% OF COMPENSATION FROM LSSM WHICH VESTS IMMEDIATELY. EMPLOYER CONTRIBUTIONS FOR THE YEAR ENDED DECEMBER 31, 2014 WERE $1,030,415 FOR ALL ELIGIBLE EMPLOYEES. LSSM HAS DEFERRED COMPENSATION PLANS WHICH ALLOW FOR ELECTIVE PARTICIPANT DEFERRALS. THERE IS NO REQUIRED EMPLOYER MATCH. THE PLANS ARE NOT INTENDED TO BE QUALIFIED PLANS UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE. THE PLANS ARE INTENDED TO BE UNFUNDED AND, THEREFORE, ALL COMPENSATION DEFERRED IS HELD BY LSSM AND COMBINED WITH ITS GENERAL ASSETS. HOWEVER, EMPLOYEE DEFERRALS ARE DEPOSITED INTO INSURANCE CONTRACTS OWNED BY LSSM. WITHIN THESE CONTRACTS, THE EMPLOYEES HAVE THE OPTION OF SELECTING A VARIETY OF INVESTMENTS. THE RETURN ON THESE UNDERLYING INVESTMENTS WILL DETERMINE THE AMOUNT OF EARNING CREDIT. BENEFITS CONSISTING OF THE ELECTIVE PARTICIPANT DEFERRALS AND ACCRUED INTEREST WILL BE PAYABLE UPON DEATH, DISABILITY, OR RETIREMENT. THE LIABILITY UNDER THESE PLANS TOTAL $230,980 AT DECEMBER 31, 2014. EFFECTIVE JANUARY 1, 2010, LSSM ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR MARK STUTRUD, PRESIDENT OF LSSM. THE PLAN IS A NON-QUALIFIED, DEFERRED COMPENSATION ARRANGEMENT UNDER WHICH THE ASSETS ARE OWNED BY LSSM. UNDER THE TERMS OF THE PLAN, THE PARTICIPANT EARNS CREDITS BASED ON YEARS OF SERVICE AND FULLY VESTS AT RETIREMENT. LSSM IS RECOGNIZING AN ESTIMATE OF THE EXPENSE INCURRED AS CREDITED SERVICE IS EARNED. AS OF SEPTEMBER 30, 2014, MARK STUTRUD WAS NO LONGER EMPLOYED BY LSSM AND THEREFORE FORFEITED HIS ENTIRE FUTURE BENEFITS OF THE NON-QUALIFIED, DEFERRED COMPENSATION ARRANGEMENT. A ECONOMIC DEVELOPMENT CORP - CITY OF GRAND RAPIDS 521701965 386246HF2 2007-06-25 30350000 RENOVATE GRAND RAPIDS PROPERTY false false false B MICHIGAN STRATEGIC FUND 521417332 59469C6MO 2003-09-10 19195000 RE-FINANCE DEBT, RENOVATE FACILITY false false false A 9020000 0 30350000 0 0 0 605333 100003 0 29644664 0 0 2009 false false true true B 3655000 0 19195000 0 0 0 16344617 354862 385021 0 2110500 0 2006 false false true true A false false false false 0 false false false true B false false false false 0 false false false true A true true true MORGAN STANLEY 10. false false false 0 false false B false true true true MORGAN STANLEY 23.584 true false false 0 false false A false B false PROCEDURES TO MONITOR 148 REQUIREMENTS: LSSM IS REQUIRED TO PERIODICALLY MONITOR THE REQUIREMENTS OF SECTION 148 AND MAINTAIN COMPLIANCE OR CURE VIOLATIONS IN ACCORDANCE WITH THE NON-ARBITRAGE AND TAX COMPLIANCE CERTIFICATE AND RELATED MEMORANDUM. PROJECT FUNDS HAVE BEEN FULLY DEPLOYED FOR THE PERMITTED INTENDED USES, AND NO LONGER REQUIRE PERIODIC REVIEW FOR COMPLIANCE. FORM 8038-T, EXCEPTION TO REBATE: FORM 8038-T WAS NOT ISSUED AS SPENDING OF THE BOND PROCEEDS COMPLIED WITH THE TWO-YEAR SPENDING EXCEPTION UNDER THE ARBITRAGE REBATE REQUIREMENTS. X 30426 THRIFT SHOP X 2 3430 SALES PRICE X 8 182489 MARKET QUOTATION X 118831 COST false true true SCHEDULE M, PART I, LINE 19 FOOD CONTRIBUTIONS: A LOCAL FOOD BANK CONTRIBUTES FOOD THROUGHOUT THE YEAR AS SUPPLIES ARE AVAILABLE. SCHEDULE M, PART I, LINE 32B VEHICLE CONTRIBUTIONS: LUTHERAN SOCIAL SERVICES OF MICHIGAN REFERS DONORS OF VEHICLES TO A THIRD PARTY WHO PREPARES THE VEHICLES FOR SALE. ONCE THE VEHICLE HAS BEEN SOLD, THE PROCEEDS NET OF EXPENSES ARE REMITTED TO LUTHERAN SOCIAL SERVICES OF MICHIGAN. FORM 990, LINE H(B) AFFILIATED ORGANIZATIONS INCLUDED: LSSM FOUNDATION 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-3201490 LUTHERAN IN-HOME CARE 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 H-LINE INC. (D/B/A HEARTLINE) 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 LAKEVIEW CADILLAC HOLDINGS, LLC 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 MAPLE CREEK SENIOR LIVING, LLC 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 LUTHERAN REHABILITATION SERVICES 8131 E. JEFFERSON AVE. DETROIT, MI 48214 46-4907955 FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES: LSSM is Michigan's largest private refugee resettlement agency, providing sponsorship of refugees, immigration and related legal services, and assistance with resettlement and acculturation. LSSM is Michigan's primary provider for job development and placement, English language training and citizenship services. In 2014, LSSM supported the resettlement of 1,533 refugees. In addition, 2,423 refugees received employment assistance, and 664 youth were enrolled in LSSM's school program. After resettlement, the focus is to achieve self-sufficiency. LSSM owns and operates a community center in Saginaw - Neighborhood House. In 2014, Neighborhood House served 23,809 meals, both at the community center and to home-bound senior community members. In addition, the center provided tutoring and after school recreation to 270 youth. Ninety-six percent of youth attended school regularly and 86% of youth had passing grades. LSSM runs a 33-person residential center in Detroit that provides transitional services for women exiting the criminal justice system - Heartline. Heartline served 130 women in 2014. Of those women, 72% completed the program successfully. LSSM operates the Wayne County Family Center in Westland, Michigan's largest homeless shelter for families (parents with children and pregnant single women), housing up to 108 persons in 24 rooms, and offering an onsite licensed child care center. In 2014, the Wayne County Family Center provided 89 families (303 individuals) with temporary housing, and provided information and referral services to an additional 1,683 families. LSSM manages 16 affordable housing communities; rental assistance is provided by the Department of Housing and Urban Development (HUD) based on income eligibility. Thirteen of these housing communities, located throughout the state, serve senior adults living independently; two serve families, and are located in Monroe and Adrian; and one, located in Lansing, serves physically disabled persons capable of living independently with or without a live-in aide. In 2014, LSSM served 1,619 residents in 933 affordable housing apartments. The properties continue to perform high on all HUD reviews, achieving an average reac score of 93%, demonstrating LSSM's commitment to high standards of maintenance and service. LSSM continues to develop its Home Care offering; with the goal to provide supports that enable consumers to attain and maintain their independence. We provide support for activities of daily living, home health and some behavioral health serving seniors, persons/children with disabilities and/or mental illness, and persons convalescing from an illness or surgery. LSSM provides non-skilled home care for families through its Home Care Assistance (private pay) and its In-Home Support Services (Medicaid) programs. In 2014, LSSM served 926 individuals in these programs, with over 350,000 hours of care provided. In addition, LSSM operates a Medicare-Certified Home Health program. This program served 71 individuals in 2014. To provide support to the Home Health program, and to integrate its services into their skilled-nursing facilities, LSSM purchased Total Rehab Services (TRS), a rehabilitation therapy staffing company. In addition to providing therapy services to Home Health, TRS served a total of 3,680 individuals in 2014 through contracts with, primarily, other Home Health agencies. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: PRIOR TO SUBMISSION TO THE IRS, THE FORM IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY BY MONITORING CONTRACTS, INVOICES, AND PERSONNEL, AND BY REQUESTING INFORMATION AT ALL BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS FOR DETERMINING COMPENSATION: CEO COMPENSATION: THE EXECUTIVE COMMITTEE DETERMINES CEO COMPENSATION USING COMPARATIVE DATA COMPILED BY INTERNAL AND EXTERNAL HUMAN RESOURCE DIVISION SOURCES, ALONG WITH SPECIFIC GOAL ACHIEVEMENTS. OTHER TOP COMPENSATION: AT DIRECTION OF THE HUMAN RESOURCES DEPARTMENT, COMPARABLE DATA AND BUDGETARY GUIDELINES ARE USED TO DETERMINE COMPENSATION. FORM 990, PART VI, SECTION B, LINE 16 JOINT VENTURE PARTICIPATION: DANISH VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (THE ASSOCIATION) WAS FORMED AS A LIMITED PARTNERSHIP IN DECEMBER 2006 FOR THE PURPOSE OF CONSTRUCTING, OWNING, OPERATING, AND MANAGING HOUSING FACILITIES IN ROCHESTER HILLS, MICHIGAN FOR SENIORS AND DISABLED INDIVIDUALS. THE PROJECT IS A 150-UNIT APARTMENT COMPLEX. THE ASSOCIATION HAS ONE GENERAL PARTNER - DANISH VILLAGE GP, LLC AND ONE LIMITED PARTNER - GL-DANISH VILLAGE ROCHESTER HILLS LLC. ADRIAN VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (THE ASSOCIATION) WAS FORMED AS A LIMITED PARTNERSHIP IN 2012 FOR THE PURPOSE OF CONSTRUCTING, OWNING, OPERATING, AND MANAGING HOUSING FACILITIES IN ADRIAN, MICHIGAN FOR SENIORS AND FAMILIES. THE PROJECT IS A 114-UNIT APARTMENT COMPLEX. THE ASSOCIATION HAS ONE GENERAL PARTNER - ADRIAN VILLAGE GP, LLC AND TWO LIMITED PARTNERS - GL-ADRIAN VILLAGE APARTMENTS ADRIAN, LLC AND GREAT LAKES CAPITAL FUND MICHIGAN COMMUNITY LIMITED PARTNERSHIP XX-2. FORM 990, PART VI, SECTION B, LINE 12-16 POLICIES OF DISREGARDED ENTITIES: ALTHOUGH THE DISREGARDED ENTITIES HAVE NOT ADOPTED ALL OF THESE GOVERNANCE POLICIES, THEY FOLLOW THE SAME POLICIES AS LSSM. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC: THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. JENNY CEDERSTROM HAS PUBLIC INSPECTION COPIES AVAILABLE AT 8131 EAST JEFFERSON AVENUE, DETROIT, MI 48214. FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS: PARTNERSHIP REVENUE - 1,948,672 PARTNERSHIP EXPENSES - (2,384,146) MINORITY INTEREST IN PARTNERSHIP INCOME - 1,198,750 NET INCOME FROM AFFILIATE'S OPERATIONS - (28,475) INTEREST RATE SWAP - DANISH VILLAGE - (312,991) IMPAIRMENT OF INTANGIBLE ASSETS - CHRISTIAN HOME HEALTH CARE - (210,843) CHRISTIAN HOME HEALTH CARE REVENUE - $64,746 CHRISTIAN HOME HEALTH CARE EXPENSE - $(335,163) SCHEDULE R RELATED PARTY DISCLOSURE - SUBSIDIARIES AND AFFILIATES: THE LSSM FOUNDATION IS A WHOLLY-OWNED, NOT-FOR-PROFIT SUBSIDIARY OF LSSM. DONORS CONTRIBUTE PERMANENTLY RESTRICTED NET ASSETS TO THE FOUNDATION THROUGH ITS ENDOWMENT FUNDS. HEARTLINE, INC. IS A WHOLLY OWNED, NOT-FOR-PROFIT SUBSIDIARY OF LSSM THAT PROVIDES TRANSITIONAL SERVICES FOR WOMEN EXITING THE CRIMINAL JUSTICE SYSTEM. MAPLE CREEK SENIOR LIVING, LLC IS A WHOLLY OWNED SUBSIDIARY OF LSSM THAT PROVIDES INDEPENDENT LIVING COMMUNITIES FOR SENIORS AT LSSM'S MAPLE CREEK CONTINUING CARE RETIREMENT COMMUNITY IN GRAND RAPIDS, MICHIGAN. THESE COMMUNITIES CONSIST OF APARTMENTS AND CONDOMINIUM-STYLE UNITS. ENTRY FEES ARE MAINTAINED IN SEPARATE ACCOUNTS AND ARE REPORTED AS FUNDS HELD IN TRUST. FIFTY PERCENT (50%) OF THE ENTRANCE FEE IS FULLY REFUNDABLE TO THE RESIDENT, WHILE MAPLE CREEK SENIOR LIVING, LLC CAN EARN UP TO THE REMAINING 50% AT A RATE OF 1.5% PER MONTH OF OCCUPANCY. THE REFUNDABLE PORTION OF THE ENTRANCE FEE IS REMITTED WHEN AN INDIVIDUAL TERMINATES THEIR RESIDENCY IN THE COMMUNITY. ENTRANCE FEES ARE AMORTIZED AND RECOGNIZED AS REVENUE BASED ON AN ESTIMATE OF THE AVERAGE LENGTH OF OCCUPANCY FOR ALL RESIDENTS. AT DECEMBER 31, 2014, ENTRY FEE DEPOSITS TOTALED $3,323,402 AND WERE PARTIALLY OFFSET BY A LIABILITY OF $2,674,868. IN 2014, ENTRANCE FEES IN THE AMOUNT OF $309,502 WERE AMORTIZED AND RECOGNIZED. LAKEVIEW CADILLAC HOLDINGS, LLC (LCH) WAS FORMED BY LSSM TO OWN THE ASSETS OF THE LAKEVIEW OF CADILLAC, WHO LEASES THE ASSETS FROM LCH. LUTHERAN IN-HOME CARE IS A WHOLLY OWNED NOT-FOR-PROFIT SUBSIDIARY OF LSSM THAT PROVIDES PRIVATE DUTY HOME CARE ASSISTANCE. DANISH VILLAGE GP, LLC IS THE WHOLLY OWNED GENERAL PARTNER OF DANISH VILLAGE LDHA, WHICH PROVIDES HOUSING FOR SENIORS AND DISABLED INDIVIDUALS IN ROCHESTER HILLS, MICHIGAN. ADRIAN VILLAGE GP, LLC IS THE WHOLLY OWNED GENERAL PARTNER OF ADRIAN VILLAGE LDHA, WHICH PROVIDES HOUSING FOR SENIORS AND FAMILIES IN ADRIAN, MICHIGAN. HOPE DEVELOPMENT SOLUTIONS, LLC, A WHOLLY OWNED SUBSIDIARY OF LSSM PROVIDES MANAGEMENT SERVICES FOR THE REHABILITATION OF THE PARTNERSHIPS' HOUSING FACILITIES. LSSM IS ONE OF TWO MEMBERS OF LUTHERAN ADOPTION SERVICES (LAS), A NOT-FOR-PROFIT CORPORATION. LSSM USES THE EQUITY METHOD TO RECORD ITS 50% EQUITY INTEREST IN LAS. LSSM'S 2014 EQUITY INTEREST IN LAS WAS $487,584. CHRISTIAN HOME HEALTH CARE (CHHC) IS A WHOLLY OWNED, NOT-FOR-PROFIT SUBSIDIARY PROVIDING MEDICARE CERTIFIED HOME HEALTH CARE. ORIGINALLY ACQUIRING A 50% OWNERSHIP INTEREST IN 2012, LSSM SUBSEQUENTLY ACQUIRED AN ADDITIONAL 10% IN 2013 AND THE REMAINING 40% IN 2014. CHHC FILED A SEPARATE FORM 990. LUTHERAN REHABILITATION SERVICES (LRS) IS A WHOLLY-OWNED, NOT-FOR-PROFIT SUBSIDIARY FORMED IN CONNECTION WITH THE ACQUISITION OF THE ASSETS OF TOTAL REHAB SERVICES (TRS), A THERAPY STAFFING COMPANY, ON FEBRUARY 28, 2014. LRS CONTINUES TO DO BUSINESS AS TRS. SCHEDULE R, PART I DANISH VILLAGE GP, LLC AND ADRIAN VILLAGE GP, LLC: DANISH VILLAGE GP, LLC IS THE GENERAL PARTNER OF DANISH VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (DANISH VILLAGE LDHA). WHILE ALLOCATION OF THE PROFITS AND LOSSES ARE ALLOCATED 99.99% TO THE LIMITED PARTNERS AND 0.01% TO THE GENERAL PARTNER, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING CONSOLIDATION OF SUBSIDIARIES, THE GENERAL PARTNER IS DEEMED TO CONTROL THE LIMITED PARTNERSHIP AND, THEREFORE, THE ACCOUNTS OF THE PARTNERSHIP ARE CONSOLIDATED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF LSSM. THE LIMITED PARTNER'S SHARE OF EQUITY, INCOME AND LOSS OF DANISH VILLAGE LDHA ARE REPORTED AS MINORITY INTEREST IN THE CONSOLIDATED FINANCIAL STATEMENTS. TOTAL ASSETS: $10,206,325 TOTAL LIABILITIES: $9,041,162 TOTAL NET ASSETS: $1,165,163 ADRIAN VILLAGE GP, LLC IS THE GENERAL PARTNER OF ADRIAN VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (ADRIAN VILLAGE LDHA). WHILE ALLOCATION OF THE PROFITS AND LOSSES ARE ALLOCATED 99.99% TO THE LIMITED PARTNERS AND 0.01% TO THE GENERAL PARTNER, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING CONSOLIDATION OF SUBSIDIARIES, THE GENERAL PARTNER IS DEEMED TO CONTROL THE LIMITED PARTNERSHIP AND, THEREFORE, THE ACCOUNTS OF THE PARTNERSHIP ARE CONSOLIDATED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF LSSM. THE LIMITED PARTNER'S SHARE OF EQUITY, INCOME AND LOSS OF ADRIAN VILLAGE LDHA ARE REPORTED AS MINORITY INTEREST IN THE CONSOLIDATED FINANCIAL STATEMENTS. TOTAL ASSETS: $9,877,520 TOTAL LIABILITIES: $2,798,387 TOTAL NET ASSETS: $7,079,133 SCHEDULE R, PART V, LINE 2 ADDITIONAL SCHEDULE R INFORMATION: LSSM'S BOARD OF DIRECTORS ELECTS THE MAJORITY OF THE BOARDS OF LUTHERAN HOUSING CORPORATION OF CHEBOYGAN (D/B/A GREBE VILLAGE), LUTHERAN HOUSING CORPORATION OF LANSING (D/B/A ALISON HOUSE), LUTHERAN HOUSING CORPORATION OF ALPENA (D/B/A LUTHER COMMUNITY MANOR), LUTHERAN HOUSING CORPORATION OF ANN ARBOR (D/B/A SEQUOIA PLACE), LUTHERAN HOUSING CORPORATION - CALVARY (D/B/A GATESHEAD CROSSING), AND LUTHERAN HOUSING CORPORATION OF MONROE (D/B/A VILLAGE PINES OF MONROE), EACH OF WHICH IS A SEPARATE TAX-EXEMPT ORGANIZATION WHOSE PURPOSE IS AFFORDABLE HOUSING SOLUTIONS. LSSM HAS RECEIVABLES FROM THESE RELATED FACILITIES AND OTHER MANAGED FACILITIES, AT 12/31/14, TOTALING $266,703 AND LSSM PROVIDES MANAGEMENT SERVICES TO THESE FACILITIES FOR WHICH IT RECOGNIZED MANAGEMENT SERVICE REVENUE OF $443,556. HOPE DEVELOPMENT SOLUTIONS LLC 8131 E JEFFERSON AVE DETROIT MI 48214 205529686 DEVELOPMENT MI 395675 1758 LSSM DANISH VILLAGE GP LLC 8131 E JEFFERSON AVE DETROIT MI 48214 205529744 HOUSING ASSIS MI -43 -581 LSSM MAPLE CREEK SENIOR LIVING LLC 8131 E JEFFERSON AVE DETROIT MI 48214 HOUSING ASSIS MI 5655662 19948971 LSSM LAKEVIEW CADILLAC HOLDINGS LLC 8131 E JEFFERSON AVE DETROIT MI 48214 HOLDING CO. MI 557743 5907200 LSSM ADRIAN VILLAGE GP LLC 8131 E JEFFERSON AVE DETROIT MI 48214 460876659 HOUSING ASSIS MI -84 -90 LSSM EVANGELICAL LUTHERAN CHURCH IN AMERICA 8765 W HIGGINS ROAD CHICAGO IL 60631 411568278 CHURCH IL 501(C)(3) 1 NA false LSSM FOUNDATION 8131 E JEFFERSON AVE DETROIT MI 48214 383201490 SOCIAL SERV. MI 501(C)(3) 7 LSSM true HEARTLINE INC 8131 E JEFFERSON AVE DETROIT MI 48214 382726270 SOCIAL SERV. MI 501(C)(3) 7 LSSM true LUTHERAN HOUSING CORP OF CHEBOYGAN 1035 STANLEY STREET CHEBOYGAN MI 49721 382593772 SOCIAL SERV. MI 501(C)(3) 9 LSSM true LUTHERAN HOUSING CORPORATION OF ALPENA 210 WILSON ST ALPENA MI 49707 382534392 SOCIAL SERV. MI 501(C)(3) 9 LSSM true LUTHERAN HOUSING CORP OF ANN ARBOR 8131 E JEFFERSON AVENUE DETROIT MI 48214 383112348 SOCIAL SERV. MI 501(C)(3) 7 LSSM true LUTHERAN HOUSING CORPORATION OF MONROE 8131 E JEFFERSON AVE DETROIT MI 48214 383258345 SOCIAL SERV. MI 501(C)(3) 9 LSSM true LUTHERAN ADOPTION SERVICE 8131 E JEFFERSON AVE DETROIT MI 48214 383330163 SOCIAL SERV. MI 501(C)(3) 7 LSSM false LUTHERAN NP HOUSING CORP - LANSING 8131 E JEFFERSON AVENUE DETROIT MI 48214 300141220 SOCIAL SERV. MI 501(C)(3) 9 LSSM true LUTHERAN HOUSING CORPORATION - CALVARY 4950 GATESHEAD STREET DETROIT MI 48236 208466348 SOCIAL SERV. MI 501(C)(3) 9 LSSM true LUTHERAN IN-HOME CARE 8131 E JEFFERSON DETROIT MI 48214 453164676 HOME CARE MI 501(C)(3) 9 LSSM true CHRISTIAN HOME HEALTH CARE 8115 E JEFFERSON DETROIT MI 48214 743252227 SOC. SERVICES MI 501(C)(3) 7 LSSM true LUTHERAN REHABILITATION SERVICES 8131 E JEFFERSON AVE DETROIT MI 48214 464907955 HOME CARE MI 501(C)(3) 9 LSSM true DANISH VILLAGE LDHA LP 8131 E JEFFERSON AVE DETROIT MI 48214 202660328 LOW-INCOME HO MI NA RELATED -43 -581 false 0 true 0.00010 ADRIAN VILLAGE LDHA LP 8131 E JEFFERSON AVE DETROIT MI 48214 454532834 LOW-INCOME HO MI N/A RELATED -84 -90 false 0 true 0.00010 true true false true false false false false false true true true false true true false false true true CHRISTIAN HOME HEALTH CARE B 366193 FMV