SAMARITAS: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: SAMARITAS (EIN 38-1360553)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-15
IRS object ID: 201313199349306966
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule I
Schedule J
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-15T13:35:31-06:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 OTTAWA AVE NW STE 300	AddressLine1
City	GRAND RAPIDS	City
State	MI	State
ZIP Code	49503	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381360553	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Lutheran Social Services of Michigan	BusinessNameLine1

Field	Value	IRS element (for citing)
In Care Of Name	% JERALD BENJAMIN	InCareOfName
Name Control	LUTH	NameControl
Phone	3138237700	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	8131 E Jefferson Avenue	AddressLine1
Address Line2	Suite	AddressLine2
City	Detroit	City
State	MI	State
ZIP Code	48214	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	MARK STUTRUD	Name
Title	PRESIDENT	Title
Phone	6168237700	Phone
Date Signed	2013-11-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Kathleen Guider	Name
Phone	6167747000	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MARK STUTRUD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	8131 E JEFFERSON AVE	AddressLine1
City	DETROIT	City
State	MI	State
ZIP Code	48214	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	97210600	GrossReceipts
Group Return For Affiliates	true	GroupReturnForAffiliates
All Affiliates Included	true	AllAffiliatesIncluded
Group Exemption Number	9386	GroupExemptionNumber
Organization501c3	X	Organization501c3
Web Site	www.lssm.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1934	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	THE PRINCIPAL SOCIAL SERVICES PROVIDED INCLUDE SERVICES FOR CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, PERSONS WITH DISABILITIES, AND OTHERS IN NEED WITHOUT REGARD TO THEIR RELIGION, RACE OR ETHNICITY.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	2353	TotalNbrEmployees
Total Nbr Volunteers	6310	TotalNbrVolunteers
Total Gross UBI	137937	TotalGrossUBI
Net Unrelated Business Txbl Income	4937	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	17941143	ContributionsGrantsPriorYear
Contributions Grants Current Year	15885427	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	65184668	ProgramServiceRevenuePriorYear
Program Service Revenue CY	71304652	ProgramServiceRevenueCY
Investment Income Prior Year	292394	InvestmentIncomePriorYear
Investment Income Current Year	362906	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1682936	OtherRevenuePriorYear
Other Revenue Current Year	2061779	OtherRevenueCurrentYear
Total Revenue Prior Year	85101141	TotalRevenuePriorYear
Total Revenue Current Year	89614764	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	9256278	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	12066063	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	46401563	SalariesEtcPriorYear
Salaries Etc Current Year	49268473	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1057663	TotalFundrsngExpCurrentYear
Other Expense Prior Year	28077716	OtherExpensePriorYear
Other Expenses Current Year	27770309	OtherExpensesCurrentYear
Total Expenses Prior Year	83735557	TotalExpensesPriorYear
Total Expenses Current Year	89104845	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1365584	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	509919	RevenuesLessExpensesCY
Total Assets BOY	98447725	TotalAssetsBOY
Total Assets EOY	108227206	TotalAssetsEOY
Total Liabilities BOY	64081833	TotalLiabilitiesBOY
Total Liabilities EOY	70424856	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	34365892	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	37802350	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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 the 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 for the more than 20,000 people we serve every year without regard to religion, race or ethnicity. LSSM is dedicated to creating communities of service that meets the needs of people, promoting dignity, advocating equality and justice.	MissionDescription
Significant New Program Services	true	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	42127753	Expense
Revenue	44906742	Revenue
Description	Lutheran Social Services of Michigan (LSSM) offers a continuum of services for senior adults. LSSM operates two independent living communities, two independent living/assisted living communities, one assisted living/memory care community, and three skilled nursing communities offering inpatient rehabilitation services. In 2012, we served 506 residents in our independent/assisted living programs, allowing these residents to maintain independence within the community. In addition, we served 1,030 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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	19947409	Expense
Revenue	21754090	Revenue
Description	LSSM is the largest private foster care agency in Michigan, with eight offices in the lower peninsula. In addition to domestic foster care, LSSM manages an Unaccompanied Refugee Minors foster care program. In 2012, we served 1,512 domestic and unaccompanied minor foster youth providing 288,567 days of foster care. Of the youth in foster care, 62% were able to return to a parent or family member; well above the 43% 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 67% 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 Lutheran Child and Family Services of Michigan, we operate Lutheran Adoption Service (LAS). In 2012, LAS facilitated adoptions for 431 youth. As in the previous years, none of the adoptions finalized by LAS were disrupted. LSSM also offers Family Preservation Programs whose objective is to keep at-risk children safely with their families. In 2012, our Families First and Family Reunification programs served 229 families who were at risk of having children removed by Child Protective Services. Of those families, 84% (192) were still intact 12 months after the intervention. 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 2012, 635 youth received support through the ETV program.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	5088372	Expense
Revenue	5390457	Revenue
Description	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 2012, LSSM served 93 consumers.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	15517454	Expense
Revenue	15151886	Revenue
Description	SEE DESCRIPTION IN SCHEDULE O	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	15517454	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	15151886	TotalOfOtherProgramServiceRev
Total Program Service Expense	82680988	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	true	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	true	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	true	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	104	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	2353	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form1098 C Filed	true	Form1098CFiled
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	JERALD BENJAMIN	NamePerson
Telephone Number	3138237700	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	8131 E JEFFERSON AVE	AddressLine1
City	DETROIT	City
State	MI	State
ZIP Code	48214	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (38 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
EMMETT BRASELTON JR - LSSM
CHAIR	1.0	X	X
KATHLEEN LIEDER - LSSM
VICE CHAIR	1.0	X	X
BRUCE PARSONS - LSSM
DIRECTOR	1.0	X
DAVID RIPPLE - LSSM
DIRECTOR	1.0	X
WILLIAM PAPKE - LSSM
DIRECTOR	1.0	X
DAVID GABEL - LSSM
DIRECTOR	1.0	X
MARK STANKO - LSSM
DIRECTOR	1.0	X
BISHOP JOHN SCHLEICHER - LSSM
DIRECTOR	1.0	X
SCOTT SESSLER - LSSM
DIRECTOR	1.0	X
TODD PERKINS - LSSM
DIRECTOR	1.0	X
MICHELLE GAGGINI - LSSM
SECRETARY	1.0	X	X
SUE KAMENS - LSSM
DIRECTOR	1.0	X
MICHAEL KNEALE - LSSM
DIRECTOR	1.0	X
MATTHEW PEDERSON - LSSM
DIRECTOR	1.0	X
PAUL DRENKOW - LSSM FOUNDATION
CHAIR	1.0	X	X
VERLYN REBELEIN - LSSM FOUNDATION
VICE CHAIR	1.0	X	X
REV TERRY DALY - LSSM FOUNDATION
DIRECTOR	1.0	X
KARL GEISLER - LSSM FOUNDATION
DIRECTOR	1.0	X
PAT THOMAS - LSSM FOUNDATION
DIRECTOR	1.0	X
DAVID NUSSDORFER - LSSM FOUNDATION
TREASURER	1.0	X	X
JERALD BENJAMIN - HEARTLINE
TREASURER	1.0	X
VICKIE THOMPSON-SANDY - HEARTLINE
SECRETARY	1.0	X
MARK STUTRUD - HEARTLINE
PRESIDENT	1.0	X	X
REV WILLIAM MOLDWIN - LSSM FOUNDAT
DIRECTOR	1.0	X
BISHOP DONALD KREISS-LSSM
DIRECTOR	1.0	X
MARK STUTRUD - LSSM
PRESIDENT	40.0		X	325590	0	120216
JOHN NELSON - LSSM
TREASURER	1.0		X
RICHARD MARTIN - LSSM
VP/ADVANCEMENT	40.0			152218	0	14464	X
JERRY BENJAMIN - LSSM
VP/CFO	40.0			215879	0	34475	X
VICKIE THOMPSON-SANDY - LSSM
CHIEF SERVICE OFFICE	40.0			151411	0	4080	X
WENDY PERRY - LSSM
BUDGET DIRECTOR	40.0			142876	0	8695	X
SUSAN HOUSEMAN - LSSM
VP SENIOR ADULT SERVICES	40.0			151878	0	10642	X
LOUIS PRUES - LSSM
DIR. OF BUSINESS DEVELOPMENT	40.0			108497	0	18128		X
MELANIE FLACHS - LSSM
DIRECTOR OF QUALITY	40.0			115640	0	14819		X
KEN ULRICH - LSSM
VP HUMAN RESOURCE DEVELOPMENT	40.0			71030	0	1904		X
SEAN DE FOUR - LSSM
VP CHILDREN & FAMILY SERVICES	40.0			13900	0	971		X
CYNTHIA HABERMAN
VP OF COMMUNITY SERVICE	40.0			114736		11304		X
KRISTIE MCKENZIE
VP OF HRD	40.0			92283		5930		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1655938	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	245628	TotalOtherCompensation
Number Individuals GT100 K	14	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
CLARK HILL
500 WOODWARD AVE SUITE 3500	DETROIT	MI	482263435	LEGAL	368422
BDO USA LLP
200 OTTAWA AVENUE NW SUITE 300	GRAND RAPIDS	MI	49503	AUDIT/ACCOUNTING	128700
DYKEMA GOSSETT PLLC
2723 S STATE ST STE 400	ANN ARBOR	MI	48104	LEGAL	133314
PLUNKETT COONEY
535 GRISWOLD STE 2400	DETROIT	MI	48226	LEGAL	121183

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Federated Campaigns	125698	FederatedCampaigns
Government Grants	8255501	GovernmentGrants
All Other Contributions	7504228	AllOtherContributions
Noncash Contributions	82244	NoncashContributions
Total Contributions	15885427	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RESIDENT SERVICES	623000	44326604	44326604
CHILD CARE SERVICES	624100	16824207	16824207
PROGRAM SERVICE FEES	623990	10153841	10153841

Field	Value	IRS element (for citing)
Total Program Service Revenue	71304652	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	572739	TotalRevenueColumn
Exclusion	$572,739	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	97971	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	13400	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	84571	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	84571	TotalRevenueColumn
Related Or Exempt Function Income	84571	RelatedOrExemptFunctionIncome

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	7372603	Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	7582436	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-209833	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-209833	TotalRevenueColumn
Exclusion	-$209,833	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
MANAGEMENT SERVICE TO EXEMPT ORGANIZATIONS	541610	656027	518090	137937
MISCELLANEOUS - NET	541860	1307183	1307183
INVESTMENT IN PARTNERSHIP	532000	-51	-51

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	14049	TotalRevenueColumn
Related Or Exempt Function Income	14049	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	1977208	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	89614764	TotalRevenueColumn
Related Or Exempt Function Income	73228494	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	137937	UnrelatedBusinessRevenue
Exclusion	$362,906	ExclusionAmount

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	X	InfoInScheduleOPartIX

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	12066063	Total
Program Services	12066063	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1332424	Total
Management And General	1332424	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	38848152	Total
Program Services	36682902	ProgramServices
Management And General	1554586	ManagementAndGeneral
Fundraising	610664	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	890860	Total
Program Services	711925	ProgramServices
Management And General	154081	ManagementAndGeneral
Fundraising	24854	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4229794	Total
Program Services	3641528	ProgramServices
Management And General	491342	ManagementAndGeneral
Fundraising	96924	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3967243	Total
Program Services	3696345	ProgramServices
Management And General	233774	ManagementAndGeneral
Fundraising	37124	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	468052	Total
Program Services	393116	ProgramServices
Management And General	74936	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	117513	Total
Program Services	15000	ProgramServices
Management And General	102513	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	1672	Total
Management And General	1672	ManagementAndGeneral

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	27985	Total
Management And General	27985	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	5556433	Total
Program Services	5348330	ProgramServices
Management And General	142628	ManagementAndGeneral
Fundraising	65475	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	715753	Total
Program Services	598223	ProgramServices
Management And General	64141	ManagementAndGeneral
Fundraising	53389	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	3205447	Total
Program Services	3028842	ProgramServices
Management And General	153418	ManagementAndGeneral
Fundraising	23187	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5809431	Total
Program Services	5587100	ProgramServices
Management And General	202160	ManagementAndGeneral
Fundraising	20171	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1613137	Total
Program Services	1484483	ProgramServices
Management And General	99015	ManagementAndGeneral
Fundraising	29639	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	300959	Total
Program Services	190214	ProgramServices
Management And General	87376	ManagementAndGeneral
Fundraising	23369	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	1926795	Total
Program Services	1728745	ProgramServices
Management And General	186978	ManagementAndGeneral
Fundraising	11072	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3253191	Total
Program Services	3116346	ProgramServices
Management And General	122868	ManagementAndGeneral
Fundraising	13977	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	715316	Total
Program Services	625296	ProgramServices
Management And General	74817	ManagementAndGeneral
Fundraising	15203	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
FOOD	1758572	1758572
BAD DEBT EXPENSE	218068	218068
DUES & MEMBERSHIPS	144225	115682	27301	1242
REPAIRS & MAINTENANCE	1632809	1488531	131813	12465

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	304951	Total
Program Services	185677	ProgramServices
Management And General	100366	ManagementAndGeneral
Fundraising	18908	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	89104845	Total
Program Services	82680988	ProgramServices
Management And General	5366194	ManagementAndGeneral
Fundraising	1057663	Fundraising

Field	Value	IRS element (for citing)
Info In Schedule O Part X	X	InfoInScheduleOPartX

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	4522768	BOY
EOY	3875545	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2315423	BOY
EOY	3558414	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	85338	BOY
EOY	591539	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	10495702	BOY
EOY	11436358	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	157924	BOY
EOY	127060	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	299475	BOY
EOY	364011	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	82401000	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	33068748	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	46721120	BOY
EOY	49332252	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	17290482	BOY
EOY	19047764	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	9094120	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	12211238	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	613550	BOY
EOY	525224	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	6851823	BOY
EOY	7157801	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	98447725	BOY
EOY	108227206	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	9966304	BOY
EOY	12272964	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	759285	BOY
EOY	1041789	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	39440000	BOY
EOY	38645000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	2518770	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	4212525	BOY
EOY	7396615	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	9703719	BOY
EOY	8549718	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	64081833	BOY
EOY	70424856	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	23108366	BOY
EOY	24784832	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3041000	BOY
EOY	4074207	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	8216526	BOY
EOY	8943311	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	34365892	BOY
EOY	37802350	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	98447725	BOY
EOY	108227206	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	509919	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	880710	ReconciliationUnrealizedInvest
Reconcilation Other Changes	2045829	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi
Contrib By Controlling Individual	false	ContribByControllingIndividual
Contribution By Related Party	false	ContributionByRelatedParty
Contrib By35 Controlled Entity	false	ContribBy35ControlledEntity

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8920108	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8956473	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10801464	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17941143	CurrentTaxYearMinus1Year
Current Tax Year	15885427	CurrentTaxYear
Total	62504615	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	8920108	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	8956473	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	10801464	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	17941143	CurrentTaxYearMinus1Year
Current Tax Year	15885427	CurrentTaxYear
Total	62504615	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	62504615	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	307489	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	241744	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	338563	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	431166	CurrentTaxYearMinus1Year
Current Tax Year	515163	CurrentTaxYear
Total	1834125	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	-5245	CurrentTaxYearMinus1Year
Current Tax Year	4937	CurrentTaxYear
Total	-308	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	64338432	TotalSupport
Gross Receipts From Admissions Etc	287962477	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.97150	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.89612	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbying
Total Direct Lobbying		TotalDirectLobbying
Total Lobbying Expenditures		TotalLobbyingExpenditures
Other Exempt Purpose Expenditures		OtherExemptPurposeExpenditures
Total Exempt Purpose Expenditures		TotalExemptPurposeExpenditures
Lobbying Nontaxable		LobbyingNontaxableAmount
Grassroots Nontaxable		GrassrootsNontaxableAmount
Tot Lobbying Grassroot Minus Non Tx		TotLobbyingGrassrootMinusNonTx
Tot Lobby Expend Mns Lobbying Nontx		TotLobbyExpendMnsLobbyingNontx
Volunteers	false	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	true	PublicationsOrBroadcast
Publications Or Broadcast	$255	PublicationsOrBroadcastAmount
Grants Other Organizations	true	GrantsOtherOrganizations
Grants Other Organizations	$1,769	GrantsOtherOrganizationsAmount
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$31,236	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	false	OtherActivities
Total Lobbying Expenditures IIB	33260	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	ORGANIZATION'S POLITICAL CAMPAIGN ACTIVITIES	Identifier
Return Reference	PART I-A, LINE 1	ReturnReference
Explanation	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.	Explanation

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amts		ArtPublicExhibitionAmts
Held Works Of Art Amts		HeldWorksOfArtAmts
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	true	IncludedOnFS
Explanation In Part XIII	X	ExplanationInPartXIII

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8521762	BeginningOfYearBalance
Contributions	726785	Contributions
Investment Earnings Or Losses	1151733	InvestmentEarningsOrLosses
Other Expenditures	178900	OtherExpenditures
End Of Year Balance	10221380	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	8505913	BeginningOfYearBalance
Contributions	306047	Contributions
Investment Earnings Or Losses	-108351	InvestmentEarningsOrLosses
Other Expenditures	181847	OtherExpenditures
End Of Year Balance	8521762	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6732024	BeginningOfYearBalance
Contributions	1227756	Contributions
Investment Earnings Or Losses	716349	InvestmentEarningsOrLosses
Other Expenditures	170216	OtherExpenditures
End Of Year Balance	8505913	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	7279657	BeginningOfYearBalance
Contributions	344490	Contributions
End Of Year Balance	7624147	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	6910539	BeginningOfYearBalance
Contributions	369118	Contributions
End Of Year Balance	7279657	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	0.87496	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.12504	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2157932	OtherCostOrOtherBasis
Book Value	2157932	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	70056078	OtherCostOrOtherBasis
Depreciation	33068748	Depreciation
Book Value	36987330	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1617861	OtherCostOrOtherBasis
Book Value	1617861	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6922084	OtherCostOrOtherBasis
Book Value	6922084	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1647045	OtherCostOrOtherBasis
Book Value	1647045	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	49332252	TotalOfBookValueLandBuildings

Investments Program Related InvestmentsProgramRelated (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
LUTHERAN ADOPTION SERVICES	80569	C
CHRISTIAN HOME HEALTH CARE	269965	C
DANISH VILLAGE	8817758	C
ADRIAN VILLAGE	3042946	C

Field	Value	IRS element (for citing)
Total Of Book Value Program Related	12211238	TotalOfBookValueProgramRelated

Other Assets OtherAssets (13 entries)

DescriptionDescription	Book ValueBookValue
DEFERRED COMP. INVESTMENTS	577640
FUNDS HELD IN TRUST-RESIDENTS	518048
INSURANCE RESERVE	45302
DEFERRED ANNUITY	522785
SYNDICATION COSTS	1234700
REPAIR ESCROW	59850
MORTGAGE ESCROW	46887
EMPLOYEE BENEFITS	508090
MISCELLANEOUS	4414
OTHER RESERVES	1268641
DEFERRED FINANCING FEES (NET)	165679
TAX CREDIT FEE	55630
FUND HELD IN TRUST-MAPLE CREEK	2150135

Field	Value	IRS element (for citing)
Total Book Value Other Assets	7157801	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
DEFERRED COMP LIABILITY	$598,723
MINORITY INTEREST IN PARTNERSH	$2,824,256
CONSOLIDATED PARTNERSHIP DEBT	$5,126,739

Field	Value	IRS element (for citing)
Total Of Amounts	8549718	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	90844911	TotRevenueEtcAuditedFinclStmt
Other Revenues	1244198	OtherRevenues
Revenue Not Rptd F990	1244198	RevenueNotRptdF990
Revenue Subtotal	89600713	RevenueSubtotal
Other Revenues Not Included	14051	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	14051	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	89614764	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	90620412	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	1515567	OtherExpensesIncluded
Expenses Not Rptd F990	1515567	ExpensesNotRptdF990
Expenses Subtotal	89104845	ExpensesSubtotal
Total Expenses Per Form990	89104845	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS	PART V, LINE 4	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 WILL PROJECT THE AVAILABLE FUNDS TO BE DISBURSED OUT OF THE ENDOWMENT FUND. BASED ON THIS PROJECTION, THE FOUNDATION'S EXECUTIVE COMMITTEE WILL SELECT AND APPROVE 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.
ACCUMULATED DEPRECIATION	SCHEDULE D, PART VI, LINE 1(B)(C)	ACCUMULATED DEPRECIATION IS NOT AVAILABLE BY ASSET CATEGORY.
ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48	PART X, LINE 2	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, 2012.
ESCROW AND CUSTODIAL ARRANGEMENTS	SCHEDULE D, PART IV, LINE 2B	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 $518,048 INCLUDE FUNDS HELD IN TRUST FOR RESIDENTS, DEPOSITS AND PERSONAL FUNDS. THESE ASSETS ARE RECORDED AT FAIR VALUE AS OF DECEMBER 31, 2012. LSSM ALSO HOLDS $2,150,135 IN TRUST FOR RESIDENTS' ENTRY FEE DEPOSITS WITH MAPLE CREEK SENIOR LIVING, LLC. (SEE RELATED PARTY NOTE ON SCHEDULE O).
RECONCILIATION OF REVENUE	SCHEDULE D, PART XII, LINE 2D	PARTNERSHIP REVENUE - $1,244,198 INTEREST RATE SWAP - $14,102 ADRIAN VILLAGE - $1 DANISH VILLAGE - $-52
RECONCILIATION OF EXPENSES	SCHEDULE D, PART XIII, LINE 2D	PARTNERSHIP EXPENSES - $1,515,567

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	MISCELLANEOUS	TypeOfGrant
Number Of Recipients	2364	NumberOfRecipients
Amount Of Cash Grant	12066063	AmountOfCashGrant
Method Of Valuation	fmv	MethodOfValuation

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	GRANTS TO INDIVIDUALS DETAIL	Identifier
Return Reference	SCHEDULE I, PART I, QUESTION 2	ReturnReference
Explanation	The total assistance to individuals of $12,066,063 is as broken down as follows: $5,312,377 - Board and Care for Foster Children - Payments made to foster parents based on daily rates specified by the Michigan Department of Human Resources (DHS). $3,007,806 - Special Needs for Foster Children - Includes $2,307,972 of education and training vouchers (ETV) all of which are approved by the State, and actual costs of $562,820 for Refugee Child and Family that are reimbursed by DHS or Lutheran Immigration and Refugee Services. $3,466,736 - Special Needs for Refugees - 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. $187,118 - Clothing for Foster Children; payments made to foster parents based on per child amounts specified by DHS. $23,700 - Christmas Gifts for Foster Children $4,799 - Clothing for Developmentally Disabled $63,496 - Other	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
MARK STUTRUD - LSSM
PRESIDENT	281000	0	44590	0	0	0	106250	0	13966	0	445806	0	0	0
RICHARD MARTIN - LSSM
VP/ADVANCEMENT	152218	0	0	0	0	0	3800	0	10664	0	166682	0	0	0
JERRY BENJAMIN - LSSM
VP/CFO	200879	0	15000	0	0	0	22388	0	12087	0	250354	0	0	0
VICKIE THOMPSON-SANDY - LSSM
CHIEF SERVICE OFFICE	151411	0	0	0	0	0	3782	0	298	0	155491	0	0	0
WENDY PERRY - LSSM
BUDGET DIRECTOR	142876	0	0	0	0	0	3337	0	5358	0	151571	0	0	0
SUSAN HOUSEMAN - LSSM
VP SENIOR ADULT SERVICES	151878	0	0	0	0	0	3791	0	6851	0	162520	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SCHEDULE J ADDITIONAL INFORMATION	SCHEDULE J, PART I	LOUIS PRUES, DIRECTOR OF BUSINESS DEVELOPMENT SHOWN IN PART VII, IS AN ORDAINED MINISTER AND AS SUCH IS RESPONSIBLE FOR HIS OWN SOCIAL SECURITY. HIS COMPENSATION IS GROSSED UP TO REFLECT THE NORMAL ONE-HALF OF SOCIAL SECURITY AN EMPLOYER WOULD PAY. 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.
RETIREMENT PLAN	SCHEDULE J, PART I, LINE 4B	LSSM AND H-LINE EMPLOYEES (NON-CLERGY) PARTICIPATE IN A DEFINED-CONTRIBUTION REGULAR PENSION PLAN (PLAN). THE PLAN IS A QUALIFIED RETIREMENT PLAN UNDER SECTION 403(B) OF THE INTERNAL REVENUE CODE. THE PENSION BENEFITS ARE ADMINISTERED THROUGH THE EVANGELICAL LUTHERAN CHURCH OF AMERICA (ELCA) INSTITUIONAL PENSION PLAN. AN EMPLOYEE MUST BE 18 YEARS OF AGE AND HAVE WORKED FOR LSSM OR H-LINE FOR ONE YEAR TO BE ELIGIBLE TO PARTICIPATE IN THE PLAN. EMPLOYER CONTRIBUTIONS FOR THE YEAR ENDED DECEMBER 31, 2012 WERE $890,680 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 $598,723 AT DECEMBER 31, 2012. EFFECTIVE JANUARY 1, 2010, LSSM ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR MARK STUTRUD, PRESIDENT. 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 THE EXPENSE INCURRED AS CREDITED SERVICE IS EARNED. EXPENSE OF $100,000 WAS RECOGNIZED IN 2012. LSSM ESTABLISHED A SECTION 457(b) PLAN IN 2011 AND RECOGNIZED EXPENSE OF $17,500 IN 2012.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
ECONOMIC DEVELOPMENT CORP - CITY OF GRAND RAPIDS
A	521701965	386246HF2	2007-06-25	30350000	RENOVATE GRAND RAPIDS PROPERTY	false	false	false
MICHIGAN STRATEGIC FUND
B	521417332	59469C6MO	2003-09-10	19195000	RE-FINANCE DEBT, RENOVATE FACILITY	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	8010000	0	30350000	0	0	0	605333	100003	0	29644664	0	0	2009	false	false	true	true
B	2890000	0	19195000	0	0	16344617	354862	385021	0	2110500	0	0	2006	false	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	false	false	false	0.00000	0.00000	0.00000	false	false	false	true
B	false	false	false	false	0			false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Business Name Line1NameOfGICProvider/BusinessNameLine1	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Exception To RebateExceptionToRebate
MORGAN STANLEY
A	true	true	true	10.	false	false	false	0	false	false
MORGAN STANLEY
B	false	true	true	23.58	true	false	false	0	false	false	true

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	false
B	false

Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PROCEDURES TO MONITOR 148 REQUIREMENTS	0	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	0	FORM 8038-T WAS NOT ISSUED AS SPENDING OF THE BOND PROCEEDS COMPLIED WITH THE TWO-YEAR SPENDING EXCEPTION UNDER THE ARBITRAGE REBATE REQUIREMENTS.

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArt
Art Historical Treasures		ArtHistoricalTreasures
Art Fractional Interest		ArtFractionalInterest
Books And Publications		BooksAndPublications

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	16208	NoncashContribsRptdF990
Method Of Determining Revenues	THRIFT SHOP	MethodOfDeterminingRevenues

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	4	NumberOfContributions
Noncash Contribs Rptd F990	3533	NoncashContribsRptdF990
Method Of Determining Revenues	SALES PRICE	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Boats And Planes		BoatsAndPlanes
Intellectual Property		IntellectualProperty

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	5	NumberOfContributions
Noncash Contribs Rptd F990	20232	NoncashContribsRptdF990
Method Of Determining Revenues	MARKET QUOTATION	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Securities Closely Held Stock		SecuritiesCloselyHeldStock
Securities Prtnrshp Trust Intrsts		SecuritiesPrtnrshpTrustIntrsts
Securities Miscellaneous		SecuritiesMiscellaneous
Qualified Contrib Hist Struct		QualifiedContribHistStruct
Qualified Contrib Other		QualifiedContribOther
Real Estate Residential		RealEstateResidential
Real Estate Commercial		RealEstateCommercial
Real Estate Other		RealEstateOther
Collectibles		Collectibles

Food Inventory FoodInventory

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	42271	NoncashContribsRptdF990
Method Of Determining Revenues	COST	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Drugs And Medical Supplies		DrugsAndMedicalSupplies
Taxidermy		Taxidermy
Historical Artifacts		HistoricalArtifacts
Scientific Specimens		ScientificSpecimens
Archaeological Artifacts		ArchaeologicalArtifacts
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	true	ReviewProcessUnusualNCGifts
Third Parties Used	true	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FOOD CONTRIBUTIONS	SCHEDULE M, PART I, LINE 19	A LOCAL FOOD BANK CONTRIBUTES FOOD THROUGHOUT THE YEAR AS SUPPLIES ARE AVAILABLE.
VEHICLE CONTRIBUTIONS	SCHEDULE M, PART I, LINE 32B	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.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (14 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
RELATED PARTY DISCLOSURE - SUBSIDIARIES AND AFFILIATES	SCHEDULE R	THE LSSM FOUNDATION IS A WHOLLY-OWNED, NOT-FOR-PROFIT SUBSIDIARY OF LSSM. DONORS CONTRIBUTE PERMANENTLY RESTRICTED NET ASSETS TO THE FOUNDATION THROUGH THE ENDOWMENT FUNDS. H-LINE, INC., (D/B/A HEARTLINE) 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 LLC 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% DEPENDING ON THE ACTUAL LENGTH 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, 2012, ENTRY FEE DEPOSITS TOTALED $2,150,135 AND WERE PARTIALLY OFFSET BY A LIABILITY OF $2,038,156. LAKEVIEW CADILLAC HOLDINGS, LLC (LCH) WAS FORMED BY LSSM TO OWN THE ASSETS OF LAKEVIEW LUTHERAN MANOR. IN AUGUST 2011, LSSM TRANSFERRED AT BOOK VALUE THE PROPERTY TO LCH, WHO SUBSEQUENTLY ENTERED INTO A $7,628,700 HUD-INSURED MORTGAGE AGREEMENT TO RENOVATE THE FACILITY. THE BALANCE OF THE MORTGAGE NOTE AT DECEMBER 31, 2012 WAS $7,308,450. LSSM CONTINUES TO DO BUSINESS AS THE LAKEVIEW AND LEASES THE ASSETS FROM LCH. IN SEPTEMBER 2011, LSSM PURCHASED THE ASSETS AND FRANCHISE RIGHTS OF A HOME CARE ASSISTANCE COMPANY. LSSM REPORTS THIS ACTIVITY AS LUTHERAN IN-HOME CARE IN ITS FINANCIAL STATEMENTS. THE ASSETS ACQUIRED AND LIABILITIES ASSUMED AS A RESULT OF THE ACQUISITION ARE INCLUDED IN LSSM'S CONSOLIDATED BALANCE SHEETS AS OF THE ACQUISITION DATE. THE PURCHASE PRICE WAS ALLOCATED TO THE TANGIBLE AND IDENTIFIABLE INTANGIBLE ASSETS ACQUIRED AND LIABILITIES ASSUMED BASED ON THEIR ESTIMATED FAIR VALUES ON THE ACQUISITION DATE. IN 2012 LSSM TRANSFERRED ITS IN-HOME CARE ACTIVITY TO LUTHERAN IN-HOME CARE, WHICH INCREASED ITS NET ASSETS BY $582,995. 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. THIS PARTNERSHIP WAS FORMED IN 2006 AND, IN 2007, PURCHASED AN ESTABLISHED HOUSING FACILITY FROM LUTHERAN HOUSING CORPORATION, AN AFFILIATE OF LSSM, FOR $7,140,000. DURING 2007, THE PARTNERSHIP REHABILITATED THIS HOUSING FACILITY. ADRIAN VILLAGE GP, LLC IS THE WHOLLY-OWNED GENERAL PARTNER OF ADRIAN VILLAGE LDHA, WHICH PROVIDES HOUSING FOR SENIORS AND FAMILIES IN ADRIAN, MICHIGAN. THIS PARTNERSHIP WAS FORMED IN 2012 AND PURCHASED AN ESTABLISHED HOUSING FACILITY FROM LUTHERAN HOUSING CORPORATION - ADRIAN, AN AFFILIATE OF LSSM, FOR $2,600,000. DURING 2013, THE PARTNERSHIP WILL REHABILITATE THIS HOUSING FACILITY AT A PROJECTED COST OF $5,236,380. HOPE DEVELOPMENT SOLUTIONS, LLC, A WHOLLY-OWNED LLC OF LSSM, WAS FORMED IN 2006 TO PROVIDE 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 2012 EQUITY INTEREST IN LAS WAS $80,568. IN 2012 LSSM ACQUIRED A 50% MEMBERSHIP INTEREST IN CHRISTIAN HOME HEALTH CARE (CHHC), A NOT-FOR-PROFIT CORPORATION PROVIDING MEDICARE-CERTIFIED HOME HEALTH CARE. LSSM USES THE EQUITY METHOD TO RECORD ITS EQUITY INTEREST IN CHHC.
FORM 990 REVIEW PROCESS	PART VI, SECTION B, LINE 11B	PRIOR TO SUBMISSION TO THE IRS, THE FORM IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
CONFLICT OF INTEREST POLICY	PART VI, SECTION B, LINE 12C	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.
PROCESS FOR DETERMINING COMPENSATION	PART VI, SECTION B, LINE 15	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.
AVAILABILITY OF DOCUMENTS TO THE PUBLIC	PART VI, SECTION C, LINE 19	THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. JERRY BENJAMIN HAS PUBLIC INSPECTION COPIES AVAILABLE AT 8131 EAST JEFFERSON, DETROIT, MI 48214.
DISREGARDED ENTITY PRIMARY ACTIVITY	SCHEDULE R, PART I	HOPE DEVELOPMENT SOLUTIONS LLC PRIMARY ACTIVITY: TO DEVELOP AFFORDABLE HOUSING SOLUTIONS
ADDITIONAL SCHEDULE R INFORMATION	SCHEDULE R, PART V, LINE 2	LSSM'S BOARD OF DIRECTORS ELECTS THE MAJORITY OF THE BOARDS OF LUTHERAN HOUSING CORPORATION (FORMERLY D/B/A DANISH VILLABE), 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), LUTHERAN HOUSING CORPORATION OF ADRIAN (D/B/A ADRIAN VILLAGE) 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 TOTALING $152,017 AND LSSM PROVIDES MANAGEMENT SERVICES TO THESE FACILITIES FOR WHICH IT RECOGNIZED MANAGEMENT SERVICE REVENUE OF $570,284.
JOINT VENTURE PARTICIPATION	PART VI, SECTION B, LINE 16	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 113-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.
POLICIES OF DISREGARDED ENTITIES	PART VI, SECTION B, LINE 12-16	ALTHOUGH THE DISREGARDED ENTITIES HAVE NOT ADOPTED ALL OF THESE GOVERNANCE POLICIES, THEY FOLLOW THE SAME POLICIES AS LSSM.
DANISH VILLAGE GP, LLC AND ADRIAN VILLAGE GP, LLC	SCHEDULE R, PART I	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: $10,789,124 TOTAL LIABILITIES: $9,142,303 TOTAL NET ASSETS: $1,646,821 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. TOTAL ASSETS: $3,602,462 TOTAL LIABILITIES: $2,425,563 TOTAL NET ASSETS: $1,176,899
AFFILIATED ORGANIZATIONS INCLUDED	FORM 990, LINE H(B)	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. 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
RECONCILIATION OF NET ASSETS	990, PART XI, LINE 5	PARTNERSHIP REVENUE - 1,244,198 PARTNERSHIP EXPENSES - (1,515,567) MINORITY INTEREST IN PARTNERSHIP (INCOME) - 529,031 NET LOSS FROM AFFILIATE'S OPERATIONS - 311,951 TRANSFER OF NET ASSETS - 1,476,167
SIGNIFICANT PROGRAM SERVICES	990, PART III, QUESTION 2	ON APRIL 30, 2012, LSSM EXPANDED ITS IN-HOME SERVICE OFFERING THROUGH THE ACQUISITION OF A 50% MEMBERSHIP INTEREST IN CHRISTIAN HOME HEALTH CARE (CHHC), A NOT-FOR-PROFIT CORPORATION PROVIDING MEDICARE-CERTIFIED HEALTH CARE SUCH AS SKILLED NURSING, PHYSICAL THERAPY, ETC. IN THE CONSUMERS' HOME.
OTHER PROGRAM SERVICES	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. We are Michigan's primary provider for job development and placement, English language training and citizenship services. In 2012, we supported the resettlement of 1,801 refugees. In addition, 1,011 refugees received employment assistance, and 709 youth were enrolled in our school program. After resettlement, the focus is to achieve self-sufficiency. LSSM owns and operates a community center in Saginaw - Neighborhood House. In 2012, Neighborhood House served 33,327 meals to 630 individuals, both at the community center and to home-bound senior community members. In addition, the center provided tutoring and after school recreation to 147 youth. LSSM maintains a 33-person residential center in Detroit that provides transitional services for women exiting the criminal justice system - Heartline. Heartline served 120 women in 2012. Of those women, 82% 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 2012, the Wayne County Family Center provided 143 families with temporary housing, and provided information and referral services to an additional 1,670 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 our without a live-in-aide. In 2012, we served 1,069 residents in 891 households. Our properties continue to perform high on all HUD reviews, achieving an average score of 94%, demonstrating our commitment to high standards of maintenance and service. LSSM continues to develop its Home Care offering; our goal is 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. In April of 2012, LSSM acquired a 50% membership interest in Christian Home Health Care, allowing us to offer Medicare-certified home health services such as skilled nursing, physical therapy, etc. In 2012, we served 588 consumers providing 299,610 hours of home care.

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	EOY AssetsEOYAssets	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Total IncomeTotalIncome
HOPE DEVELOPMENT SOLUTIONS LLC
8131 E JEFFERSON AVE	DETROIT	MI	48214	205529686	SCHEDULE O	MI	215355	NA
DANISH VILLAGE GP LLC
8131 E JEFFERSON AVE	DETROIT	MI	48214	205529744	HOUSING ASSIS	MI		NA
MAPLE CREEK SENIOR LIVING LLC
8131 E JEFFERSON AVE	DETROIT	MI	48214		HOUSING ASSIS	MI	19724505	NA	-715250
LAKEVIEW CADILLAC HOLDINGS LLC
8131 E JEFFERSON AVE	DETROIT	MI	48214		HOLDING CO.	MI		NA
ADRIAN VILLAGE GP LLC
8131 E JEFFERSON AVE	DETROIT	MI	48214	460876659	HOUSING ASSIS	MI		NA

Form990 Schedule R Part II Form990ScheduleRPartII (14 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
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	false
H-LINE INC
8131 E JEFFERSON AVE	DETROIT	MI	48214	382726270	SOCIAL SERV.	MI	501(C)(3)	7	LSSM	false
LUTHERAN HOUSING CORPORATION
8131 E JEFFERSON AVE	DETROIT	MI	48214	382137550	SOCIAL SERV.	MI	501(C)(3)	7	LSSM	false
LUTHERAN HOUSING CORP OF CHEBOYGAN
1035 STANLEY STREET	CHEBOYGAN	MI	49721	382593772	SOCIAL SERV.	MI	501(C)(3)	9	LSSM	false
LUTHERAN HOUSING CORPORATION OF ALPENA
210 WILSON ST	ALPENA	MI	49707	382534392	SOCIAL SERV.	MI	501(C)(3)	9	LSSM	false
LUTHERAN HOUSING CORP OF ANN ARBOR
8131 E JEFFERSON AVENUE	DETROIT	MI	48214	383112348	SOCIAL SERV.	MI	501(C)(3)	7	LSSM	false
LUTHERAN HOUSING CORPORATION OF ADRIAN
8131 E JEFFERSON AVE	DETROIT	MI	48214	383258344	SOCIAL SERV.	MI	501(C)(3)	9	LSSM	false
LUTHERAN HOUSING CORPORATION OF MONROE
8131 E JEFFERSON AVE	DETROIT	MI	48214	383258345	SOCIAL SERV.	MI	501(C)(3)	9	LSSM	false
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	false
LUTHERAN HOUSING CORPORATION - CALVARY
4950 GATESHEAD STREET	DETROIT	MI	48236	208466348	SOCIAL SERV.	MI	501(C)(3)	9	LSSM	false
LUTHERAN IN-HOME CARE
8131 E JEFFERSON	DETROIT	MI	48214	453164676	HOME CARE	MI	501(C)(3)	9	LSSM	false
CHRISTIAN HOME HEALTH CARE
42657 GARFIELD RD STE 217	CLARION TWP	MI	48038	743252227	SOC. SERVICES	MI	501(C)(3)	7	NA	false

Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Predominant Income TypePredominantIncomeType	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Disproportionate AllocationsDisproportionateAllocations	Code VCodeVAmount	General Or Managing PartnerGeneralOrManagingPartner	Percentage OwnershipPercentageOwnership	Direct Controlling Entity NADirectControllingEntityNA
DANISH VILLAGE LDHA LP
8131 E JEFFERSON AVE	DETROIT	MI	48214	202660328	LOW-INCOME HO	MI	NA	RELATED	-52	-533	false	$0	true	0.00010
ADRIAN VILLAGE LDHA LP
8131 E JEFFERSON AVE	DETROIT	MI	48214	454532834	LOW-INCOME HO	MI		RELATED	1	-2	false	$0	true	0.00010	N/A

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	true	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	true	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	false	PerformOfServicesByOtherOrgs
Sharing Of Facilities	true	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg