2011-11-14T16:07:23-05:00 2010-12-31 BDO USA LLP 200 OTTAWA AVE NW STE 300 GRAND RAPIDS MI 49503 990 2010-01-01 381360553 Lutheran Social Services of Michigan LUTH 3138237700 8131 E Jefferson Avenue Detroit MI 48214 MARK STUTRUD 2011-11-11 6167747000 2010 2016-02-24 21:20:13Z MARK STUTRUD 8131 E JEFFERSON AVE DETROIT MI 48214 94197550 true true 9386 X www.lssm.org X 1934 MI 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. 14 14 2409 7191 0 8956473 10801464 71840998 74458737 241744 1912348 1854750 1491405 82893965 88663954 9050805 10165798 0 0 48124923 49496587 0 0 974227 25191551 27975402 82367279 87637787 526686 1026167 98275543 98782344 68056461 66502472 30219082 32279872 X STARTED AS THE LUTHERAN INNER MISSION LEAGUE IN 1934, LUTHERAN SOCIAL SERVICES OF MICHIGAN'S PROGRAMS SPANS THE LOWER PENINSULA WITH MORE THAN 70 PROGRAMS IN 42 CITIES SERVING CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, PERSONS WITH DISABILITIES, AND OTHERS IN NEED WITHOUT REGARD TO THEIR RELIGION, RACE OR ETHNICITY. LUTHERAN SOCIAL SERVICES OF MICHIGAN CONSTANTLY SEEKS NEW OPPORTUNITIES TO IMPROVE QUALITY OF LIFE; PROMOTE MENTAL, PHYSICAL AND SPIRITUAL HEALING; AND ENCOURAGE HUMAN GROWTH AND DEVELOPMENT. LUTHERAN SOCIAL SERVICES OF MICHIGAN IS DEDICATED TO CREATING COMMUNITIES OF SERVICE THAT MEET THE NEEDS OF PEOPLE, UPHOLDING HUMAN DIGNITY, ADVOCATING EQUALITY AND JUSTICE. false false 47044884 47862573 SERVICES FOR SENIOR ADULTS: LUTHERAN SOCIAL SERVICES OF MICHIGAN OFFERS A CONTINUUM OF SERVICES FOR OLDER ADULTS. FACILITIES INCLUDE THREE INDEPENDENT LIVING COMMUNITIES, THREE ASSISTED LIVING/MEMORY CARE COMMUNITIES, AND FOUR NURSING CENTERS OFFERING INPATIENT REHABILITATION AND SKILLED NURSING CARE. IN 2010, SERVICES FOR SENIOR ADULTS PROVIDED 264,828 DAYS OF CARE. 16734569 16980140 CHILDREN AND FAMILIES SERVICES: LUTHERAN SOCIAL SERVICES OF MICHIGAN IS THE LARGEST PRIVATE FOSTER CARE AGENCY IN MICHIGAN, WITH EIGHT OFFICES AROUND THE LOWER PENINSULA. THE LANSING OFFICE MANAGES AN UNACCOMPANIED REFUGEE MINORS FOSTER CARE PROGRAM IN ADDITION TO DOMESTIC FOSTER CARE. LUTHERAN SOCIAL SERVICES OF MICHIGAN ALSO OFFERS FAMILY PRESERVATION PROGRAMS. IN PARTNERSHIP WITH LUTHERAN CHILD AND FAMILY SERVICES OF MICHIGAN, WE OPERATE LUTHERAN ADOPTION SERVICE. IN 2010, CHILDREN AND FAMILIES SERVICES PROVIDED 246,184 DAYS OF FOSTER CARE AND FACILITATED ADOPTIONS OF 283 FOSTER YOUTHS. 5323611 5241371 SERVICES FOR PERSONS WITH DISABILITIES: LUTHERAN SOCIAL SERVICES OF MICHIGAN PROVIDES RESIDENTIAL CARE AND SUPPORT FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES OR MENTAL ILLNESS, PRIMARILY THROUGH CONTRACTS WITH COMMUNITY MENTAL HEALTH AGENCIES. MANY CLIENTS LIVE IN LICENSED GROUP HOMES. OTHERS RECEIVE STAFF SUPPORT IN THEIR OWN HOMES AND APARTMENTS OR WITH THEIR FAMILIES. IN 2010, SERVICES FOR PERSONS WITH DISABILITIES PROVIDED CARE AND SUPPORT FOR 98 MENTALLY AND PHYSICALLY HANDICAPPED ADULTS IN 15 GROUP HOMES AND ALSO PROVIDED SUPPORT FOR INDIVIDUALS IN THEIR HOMES. OTHER PROGRAM SERVICES: LUTHERAN SOCIAL SERVICES OF MICHIGAN 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 CONTRACTOR FOR JOB DEVELOPMENT AND PLACEMENT, ENGLISH-LANGUAGE TRAINING AND CITIZENSHIP SERVICES. WE ALSO OPERATE A COMMUNITY CENTER IN SAGINAW, NEIGHBORHOOD HOUSE, THAT PROVIDES EDUCATIONAL AND RECREATIONAL ACTIVITIES FOR CHILDREN AND A HOT MEAL PROGRAM FOR FAMILIES; A COMMUNITY JUSTICE PROGRAM IN DETROIT, HEARTLINE, A 33-PERSON RESIDENTIAL CENTER THAT HELPS WOMEN IN THE CRIMINAL JUSTICE SYSTEM RE-ENTER SOCIETY; AND THE WAYNE COUNTY FAMILY CENTER IN WESTLAND, MICHIGAN'S LARGEST SHELTER FOR HOMELESS FAMILIES (PARENTS WITH CHILDREN AND PREGNANT SINGLE WOMEN), HOUSING UP TO 100 PERSONS IN 24 ROOMS. THE SITE INCLUDES A CHILD CARE CENTER. LUTHERAN SOCIAL SERVICES OF MICHIGAN MANAGES 13 LOW-INCOME HOUSING COMMUNITIES FOR SENIOR ADULTS LIVING INDEPENDENTLY. THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) PROVIDES RENTAL ASSISTANCE BASED ON INCOME ELIGIBILITY. ADDITIONALLY, LUTHERAN SOCIAL SERVICES OFFERS AFFORDABLE HOUSING COMPLEXES IN ADRIAN AND MONROE. 11999677 4374653 OUTREACH, IN-HOME, AND SUBSIDIZED HOUSING SERVICES 11999677 4374653 81102741 true true false true false false false false false true true true false false true true false true false false false false false false true false false false true true true false false false false false false false false false false true false false false true true false false false false true 81 0 true 2409 true false false false false false true true false false false true false X 14 14 false false false false false false false true true false false true true true true true true true true true true MI X JERALD BENJAMIN 3138237700 8131 E JEFFERSON AVE DETROIT MI 48214 JOHN NELSON - LSSM 1.0 X 0 0 0 EMMETT BRASELTON JR - LSSM 1.0 X 0 0 0 KATHLEEN LIEDER - LSSM 1.0 X 0 0 0 BRUCE PARSONS - LSSM 1.0 X 0 0 0 DAVID RIPPLE - LSSM 1.0 X 0 0 0 WILLIAM PAPKE - LSSM 1.0 X 0 0 0 DAVID GABEL - LSSM 1.0 X 0 0 0 MARK STANKO - LSSM 1.0 X 0 0 0 TIMOTHY REISEN - LSSM 1.0 X 0 0 0 BISHOP JOHN SCHLEICHER - LSSM 1.0 X 0 0 0 SCOTT SESSLER - LSSM 1.0 X 0 0 0 BISHOP STEPHEN MARSH - LSSM 1.0 X 0 0 0 TODD PERKINS - LSSM 1.0 X 0 0 0 CHARLES SCHWARTZ - LSSM FOUNDATION 1.0 X 0 0 0 REV TERRY DALY - LSSM FOUNDATION 1.0 X 0 0 0 DONALD ALBRECHT - LSSM FOUNDATION 1.0 X 0 0 0 PAUL DRENKOW - LSSM FOUNDATION 1.0 X 0 0 0 REV WILLIAM MOLDWIN - LSSM FOUNDATI 1.0 X 0 0 0 VERLYN REBELEIN - LSSM FOUNDATION 1.0 X 0 0 0 ELLEN BATKIE - LSSM FOUNDATION 1.0 X 0 0 0 JACK GREINER - LSSM FOUNDATION 1.0 X 0 0 0 DAVID NUSSDORFER - LSSM FOUNDATION 1.0 X 0 0 0 PAT THOMAS - LSSM FOUNDATION 1.0 X 0 0 0 LESTINE DAVIS - H-LINE INC 1.0 X 0 0 0 MICHELLE GAGGINI - H-LINE INC 1.0 X 0 0 0 CYNTHIA BARNES - H-LINE INC 1.0 X 0 0 0 ZORA SMITH DENSON - H-LINE INC 1.0 X 0 0 0 ALISA CLEMONS - H-LINE INC 1.0 X 0 0 0 MICHELLE GAGGINI - LSSM 1.0 X 0 0 0 MARK STUTRUD - LSSM 40.0 X X X 282634 0 119400 JERRY BENJAMIN - LSSM 40.0 X X X 187190 0 15776 KRISTI MCKENZIE - LSSM 40.0 X X 151568 0 13600 RICHARD MARTIN - LSSM 40.0 X X 143771 0 13274 LOUIS PRUES - LSSM 40.0 X 167599 0 20959 VICKIE THOMPSON-SANDY - LSSM 40.0 X 119102 0 3292 STEVEN TYSHKA - LSSM 40.0 X 158232 0 14984 WENDY PERRY - LSSM 40.0 X 135152 0 8450 FRANK SELLGREN - LSSM 40.0 X 127657 0 4730 CYNTHIA HABERMAN - LSSM 40.0 X 124051 0 13967 1596956 0 228432 10 false true false ELZINGA VOLKERS CONSTRUCTION 86 E SIXTH STREET HOLLAND MI 48423 CONSTRUCTION 262380 CLARK HILL 500 WOODWARD AVE SUITE 3500 DETROIT MI 482263435 LEGAL 280623 BDO USA LLP 200 OTTAWA AVENUE NW SUITE 300 GRAND RAPIDS MI 49503 AUDIT/ACCOUNTING 132500 3 109118 0 4754948 5937398 145694 10801464 RESIDENT SERVICES 623000 48739320 48739320 CHILD CARE SERVICES 624100 16822285 16822285 PROGRAM SERVICE FEES 623990 8897132 8897132 74458737 338563 338563 0 0 87389 34556 52833 52833 52833 4944289 2038723 4944289 464938 0 1573785 1573785 1573785 97364 89813 7551 7551 0 0 MANAGEMENT SERVICE TO EXEMPT ORGANIZATIONS 541610 541514 541514 MISCELLANEOUS - NET 541900 889603 889603 INVESTMENT IN PARTNERSHIP 532000 -96 -96 1431021 88663954 77516376 346114 0 10165798 10165798 0 0 1210096 1210096 0 39344057 37084062 1703242 556753 959977 756424 184214 19339 4133641 3729383 352145 52113 3848816 3628175 184919 35722 0 336806 300740 36066 0 166950 18000 148950 0 0 0 0 3986355 3865040 118426 2889 0 4001319 3689123 216758 95438 0 0 6266810 6098779 149477 18554 1325711 1203524 91413 30774 0 262928 160676 70475 31777 1948090 1860312 76551 11227 0 3113165 2939675 159232 14258 1061029 945455 91266 24308 FOOD 2073856 2073856 0 0 BAD DEBT EXPENSE 847724 847724 0 0 DUES & MEMBERSHIPS 134634 99740 33485 1409 INTEREST RATE SWAP 545830 545830 REPAIRS & MAINTENANCE 1506155 1383359 109037 13759 398040 252896 79237 65907 87637787 81102741 5560819 974227 2496455 4635412 2662115 2117402 414134 186746 11121314 12131560 197403 168444 3274735 3081402 76222296 28297321 50827100 47924975 14145158 15597074 10481023 9757834 2656106 3181495 98275543 98782344 6398235 7700245 370524 319036 47630000 45635000 2124601 1890130 11533101 10958061 68056461 66502472 X 19887287 21142909 2707648 3226484 7624147 7910479 30219082 32279872 98275543 98782344 X 1026167 1034623 X false true true X true true X false false false 6916848 7114815 8920108 8956473 10801464 42709708 6916848 7114815 8920108 8956473 10801464 42709708 159182 42550526 718082 1007591 307489 241744 338563 2613469 45323177 346958450 0.93883 0.92619 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false true 910 true 1925 true 26137 false false 28972 false ORGANIZATION'S POLITICAL CAMPAIGN ACTIVITIES PART I-A, LINE 1 TO BEST DESCRIBE OUR LEGISLATIVE EFFORTS IS TO PARAPHRASE FROM OUR MISSION STATEMENT AND PUBLIC POLICY AGENDA. THE PUBLIC POLICY AGENDA IS THE SUMMARY DOCUMENT THAT GUIDES OUR ADVOCACY. SOME MEANINGFUL EXCERPTS ARE: LUTHERAN SOCIAL SERVICES OF MICHIGAN IS A MULTI-FACETED SERVICE ORGANIZATION OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA, ESTABLISHED AND SUPPORTED BY PERSONS WHOSE LIVES HAVE BEEN IMPRESSED BY THE GOSPEL OF CHRIST. LUTHERAN SOCIAL SERVICES OF MICHIGAN, FAITHFUL TO THE EXAMPLE OF CHRIST DEDICATES ITSELF TO ESTABLISH JUSTICE, TO DECRY COMPLIANCY, TO AFFIRM EQUALITY, AND UPHOLD HUMAN DIGNITY. MANY AREAS OF LSSM'S ACTIVITY ARE UNDERTAKEN IN PARTNERSHIP WITH PUBLIC AGENCIES, A PARTNERSHIP BORNE OF THE HOPE THAT PEOPLE CAN BE BETTER SERVED WHEN A CHURCH AGENCY SUCH AS LSSM WORKS CONSTRUCTIVELY WITH GOVERNMENT. THE ISSUES SET FORTH SPELL-OUT WHAT LSSM BELIEVES GOVERNMENT CAN DO TO ALLEVIATE SOME OF THE PROBLEMS FACED BY ITS CLIENTS AND PROGRAMS. AN ALLOCATION OF PERSONNEL TIME AND EXPENSE IS PROVIDED FOR LINE 1(G), LOBBYING COSTS. 7624147 1227756 941424 7910479 7279657 344490 7624147 6910539 369118 7279657 1.00000 false false 3704379 3704379 64436973 28297321 36139652 6639168 6639168 1441776 1441776 47924975 INVESTMENT IN LAS -193222 C INVESTMENT IN PARTNERSHIP 9951056 C 9757834 0 DEFERRED COMP LIABILITY 371301 FUNDS HELD IN TRUST 2643160 MINORITY INTEREST IN PARTNERSHIP INCOME 3607677 CONSOLIDATED PARTNERSHIP LONG TERM DEBT 4335923 10958061 88663954 87637787 1026167 549106 485517 1034623 2060790 91415831 2751877 2751877 88663954 88663954 89355041 1717254 1717254 87637787 87637787 INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS PART V, LINE 4 INVESTMENTS OF THE PERMANENTLY RESTRICTED NET ASSETS CONSIST OF MUTUAL FUNDS, CERTIFICATES OF DEPOSIT AND ANNUITY AND LIFE INSURANCE CONTRACTS 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. DURING 2010, $892,123 OF PERMANENTLY RESTRICTED NET ASSETS WAS TRANSFERRED TO UNRESTRICTED NET ASSETS, AND $49,301 TO THE TEMPORARILY RESTRICTED NET ASSETS. THIS TRANSFER REPRESENTS THE AMOUNTS THAT MANAGEMENT DETERMINED WERE NOT REQUIRED TO BE PERMANETLY RESTRICTED. THE DONORS OF THESE ASSETS PERMIT LSSM TO USE THE INCOME 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 FOUR 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). LSSM ANNUALLY FILES FEDERAL TAX RETURN FORM 990. LSSM IMPLEMENTED FASB ASC TOPIC 740, INCOME TAXES, IN 2009. IN ACCORDANCE WITH THE PRONOUNCEMENT, MANAGEMENT HAS COMPLETED THE EVALUATION OF ITS TAX POSITIONS FOR THE YEAR ENDED DECEMBER 31, 2010. ADOPTION OF THIS STANDARD DID NOT IMPACT THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2010. RECONCILIATION OF CHANGE IN NET ASSETS schedule d, part xi, line 8 partnership loss - (403,697) net loss from affiliate's operations - (75,642) minority interest in partnership gain - 964,856 RECONCILIATION OF REVENUE schedule d, part xii, line 2d partnership revenue - 1,203,359 rental expenses - 34,556 UNREALIZED GAIN ON INVESTMENTS - 549,106 MINORITY INTEREST IN PARTNERSHIP (INCOME) - 964,856 RECONCILIATION OF EXPENSES schedule d, part xiii, line 2d partnership expenses - 1,607,056 RENTAL EXPENSES - 34,556 NET (LOSS) FROM AFFILIATE'S OPERATIONS - 75,642 ANNIVER. DINNER 97365 1 97364 19231 19068 38165 13349 0 97365 1 97364 19231 19068 38165 13349 89813 7551 true miscellaneous 674 10165798 fmv GRANTS TO INDIVIDUALS DETAIL SCHEDULE I, PART III THE TOTAL ASSISTANCE TO INDIVIDUALS OF $10,165,798 IS BROKEN DOWN AS FOLLOWS: BOARD AND CARE FEES FOR FOSTER CHILDREN: $5,021,119 CLOTHING FOR FOSTER CHILDREN: 185,628 SPECIAL NEEDS FOR FOSTER CHILDREN: 2,813,432 CHRISTMAS GIFTS FOR FOSTER CHILDREN: 16,154 CLOTHING FOR DEVELOPMENTALLY DISABLED: 3,026 SPECIAL NEEDS FOR REFUGEES: 2,127,142 SPECIAL NEEDS FOR HOMELESS SHELTER: 170 OTHER: (873) X X X true true X X X false true false false false false false true false MARK STUTRUD - LSSM 262634 0 20000 0 0 0 106442 0 12958 0 402034 0 0 0 LOUIS PRUES - LSSM 167599 0 0 0 0 0 9383 0 11576 0 188558 0 0 0 KRISTI MCKENZIE - LSSM 151568 0 0 0 0 0 3754 0 9846 0 165168 0 0 0 RICHARD MARTIN - LSSM 143771 0 0 0 0 0 3588 0 9686 0 157045 0 0 0 JERRY BENJAMIN - LSSM 187190 0 0 0 0 0 4671 0 11105 0 202966 0 0 0 STEVEN TYSHKA - LSSM 158232 0 0 0 0 0 3953 0 11031 0 173216 0 0 0 SCHEDULE J ADDITIONAL INFORMATION SCHEDULE J, PART I LOUIS PRUES IS AN ORDAINED MINISTER, 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. 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 ONE YEAR TO BE ELIGIBLE TO PARTICIPATE IN THE PLAN. EMPLOYER CONTRIBUTIONS FOR THE YEAR ENDED DECEMBER 31, 2010 WAS $971,834. 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 PROVISION 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 $371,301 AT DECEMBER 31, 2010. 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 AN ESTIMATE OF THE EXPENSE INCURRED AS CREDITED SERVICE IS EARNED. IN 2010, EXPENSES OF $100,000 WAS RECOGNIZED. ECONOMIC DEVELOPMENT CORP - CITY OF GRAND RAPIDS 521701965 386246HF2 2007-06-25 30350000 RENOVATE GRAND RAPIDS PROPERTY false false false MICHIGAN STRATEGIC FUND 521417332 59469C6MO 2003-09-10 19195000 RE-FINANCE DEBT, RENOVATE FACI false false false 1690000 30350000 605333 100003 29644664 2009 false false true true 2220000 19195000 16344617 354862 385021 2110500 2006 false false true true X 21330 THRIFT SHOP X 14 19803 SALES PRICE X 6 65232 MARKET QUOTATION X 39329 COST 0 false true true 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. 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., A WHOLLY-OWNED, NOT-FOR-PROFIT LLC OF LSSM, IS A SERVING MINISTRY FOR THE FEDERAL BUREAU OF PRISONS FOR NONVIOLENT CRIMINAL WOMEN. H-LINE ALSO PROVIDES SERVICES FOR WOMEN WITHOUT FOOD OR SHELTER OR WHO ARE OTHERWISE IN NEED. DANISH VILLAGE GP, LLC IS THE WHOLLY-OWNED GENERAL PARTNER OF DANISH VILLAGE LDHA, WHICH PROVIDES HOUSING FOR ELDERLY AND HANDICAPPED 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. HOPE DEVELOPMENT SOLUTIONS, LLC, A WHOLLY-OWNED LLC OF LSSM, WAS FORMED IN 2006 TO PROVIDE MANAGEMENT SERVICES FOR THE REHABILITATION OF THE DANISH VILLAGE HOUSING FACILITY. 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, 2010, ENTRY FEE DEPOSITS TOTALED $2,177,841 AND WERE PARTIALLY OFFSET BY A LIABILITY OF $2,052,999. 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 2010 EQUITY INTEREST IN LAS WAS ($193,222). FORM 990 REVIEW PROCESS PART VI, SECTION B, LINE 11A ONCE THE FORM 990 IS COMPLETE, BEFORE SUBMISSION TO THE IRS, THE FORM WILL BE 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 ALSO BY ATTENDING 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 ACHIEVEMENT. 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 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 $1,886,032 AND LSSM PROVIDES MANAGEMENT SERVICES TO THESE FACILITIES FOR WHICH IT RECOGNIZED MANAGEMENT SERVICE REVENUE OF $611,714. 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 ELDERLY AND HANDICAPPED 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. 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 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 PARTNER AND 0.01% TO THE GENERAL PARTNER, IN ACCORDANCE WITH FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVISIONS 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: $11,850,847 TOTAL LIABILITIES: $8,243,507 TOTAL NET ASSETS: $3,607,340 AFFILIATED ORGANIZATIONS INCLUDED FORM 990, LINE H(B) LSSM FOUNDATION 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-3201490 H-LINE INC. 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 HOPE DEVELOPMENT SOLUTIONS LLC 8131 E JEFFERSON AVE DETROIT MI 48214 205529686 SCHEDULE O MI 0 309972 NA DANISH VILLAGE GP LLC 8131 E JEFFERSON AVE DETROIT MI 48214 205529744 HOUSING ASSIS MI -96 -337 NA MAPLE CREEK SENIOR LIVING LLC 8131 E JEFFERSON AVE DETROIT MI 48214 HOUSING ASSIS MI -2515667 21818862 NA LAKEVIEW CADILLAC HOLDINGS LLC 8131 E JEFFERSON AVE DETROIT MI 48214 HOLDINGS MI 0 0 NA EVANGELICAL LUTHERAN CHURCH IN AMERICA 8765 W HIGGINS ROAD CHICAGO IL 60631 411568278 CHURCH IL 501(C)(3) 1 NA LSSM FOUNDATION 8131 E JEFFERSON AVE DETROIT MI 48214 383201490 SOCIAL SERV. MI 501(C)(3) 7 LSSM H-LINE INC 8131 E JEFFERSON AVE DETROIT MI 48214 382726270 SOCIAL SERV. MI 501(C)(3) 7 LSSM LUTHERAN HOUSING CORPORATION 8131 E JEFFERSON AVE DETROIT MI 48214 382137550 SOCIAL SERV. MI 501(C)(3) 7 LSSM LUTHERAN HOUSING CORP OF CHEBOYGAN 1035 STANLEY STREET CHEBOYGAN MI 49721 382593772 SOCIAL SERV. MI 501(C)(3) 9 LSSM LUTHERAN HOUSING CORPORATION OF ALPENA 210 WILSON ST ALPENA MI 49707 382534392 SOCIAL SERV. MI 501(C)(3) 9 LSSM LUTHERAN HOUSING CORP OF ANN ARBOR 8131 E JEFFERSON AVENUE DETROIT MI 48214 383112348 SOCIAL SERV. MI 501(C)(3) 7 LSSM LUTHERAN HOUSING CORPORATION OF ADRIAN 8131 E JEFFERSON AVE DETROIT MI 48214 383258344 SOCIAL SERV. MI 501(C)(3) 9 LSSM LUTHERAN HOUSING CORPORATION OF MONROE 8131 E JEFFERSON AVE DETROIT MI 48214 383258345 SOCIAL SERV. MI 501(C)(3) 9 LSSM LUTHERAN ADOPTION SERVICE 8131 E JEFFERSON AVE DETROIT MI 48214 383330163 SOCIAL SERV. MI 501(C)(3) 7 LSSM LUTHERAN NP HOUSING CORP - LANSING 8131 E JEFFERSON AVENUE DETROIT MI 48214 300141220 SOCIAL SERV. MI 501(C)(3) 9 LSSM LUTHERAN HOUSING CORPORATION - CALVARY 4950 GATESHEAD STREET DETROIT MI 48236 208466348 SOCIAL SERV. MI 501(C)(3) 9 LSSM DANISH VILLAGE LDHA LP 8131 E JEFFERSON AVE DETROIT MI 48214 202660328 LOW-INCOME HOUSIN MI NA RELATED -68 -337 false 0 true 0.00010 true false false true false false false false false false true false false false false false true false LUTHERAN ADOPTION SERVICE A 108762 LUTHERAN ADOPTION SERVICE D 523285 LUTHERAN ADOPTION SERVICE K 105756 LUTHERAN ADOPTION SERVICE Q 124579 MULTIPLE SEE SCHEDULE O D 1886032 MULTIPLE SEE SCHEDULE O K 611714 DANISH VILLAGE LDHA LP D 2768333