Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 01-01-2014 , and ending 12-31-2014
BCheck if applicable:
CName of organization
Lutheran Social Services of Michigan
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
8131 E Jefferson Avenue
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Detroit, MI48214
D Employer identification number

38-1360553
E Telephone number

G Gross receipts $ 107,290,170
F Name and address of principal officer:
SAM BEALS
8131 E JEFFERSON AVE
DETROIT,MI48214
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.lssm.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet9386
K Form of organization:
 
L Year of formation: 1934
M State of legal domicile: MI
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: SERVICES PROVIDED INCLUDE SERVICES FOR CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, DISABLED PERSONS, AND OTHERS IN NEED WITHOUT REGARD TO THEIR RELIGION, RACE OR ETHNICITY.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 13
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 13
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 2,158
6 Total number of volunteers (estimate if necessary) ............. 6 5,432
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 8,846
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b  
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 17,998,769 18,017,850
9 Program service revenue (Part VIII, line 2g) ......... 72,124,168 77,525,816
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 512,650 1,240,041
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 2,311,358 2,764,399
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 92,946,945 99,548,106
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 11,336,362 10,388,976
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 50,444,414 54,578,448
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,203,482    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 30,852,206 33,580,912
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 92,632,982 98,548,336
19 Revenue less expenses. Subtract line 18 from line 12....... 313,963 999,770
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 113,152,877 116,827,402
21 Total liabilities (Part X, line 26)............. 72,697,216 75,744,618
22 Net assets or fund balances. Subtract line 21 from line 20..... 40,455,661 41,082,784
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: LUTHERAN SOCIAL SERVICES OF MICHIGAN (LSSM) MISSION IS SERVING PEOPLE AS AN EXPRESSION OF THE LOVE OF CHRIST. STARTED AS THE LUTHERAN INNER MISSION LEAGUE IN 1934, LSSM'S PROGRAMS SERVE CHILDREN AND FAMILIES, SENIOR ADULTS, REFUGEES, PERSONS WITH DISABILITIES, AND OTHERS IN NEED THROUGHOUT MICHIGAN'S LOWER PENINSULA. LSSM'S PROGRAMS AND SERVICES STRIVE TO IMPROVE THE QUALITY OF LIFE, PROMOTE MENTAL AND PHYSICAL HEALTH AND ENCOURAGE HUMAN GROWTH AND DEVELOPMENT. LSSM SERVES IN EXCESS OF 16,000 PEOPLE EVERY YEAR WITHOUT REGARD TO RELIGION, RACE OR ETHNICITY. LSSM IS DEDICATED TO CREATING COMMUNITIES OF SERVICE THAT MEET THE NEEDS OF PEOPLE, PROMOTING DIGNITY, AND ADVOCATING EQUALITY AND JUSTICE.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 42,796,892 including grants of $   ) (Revenue $ 47,045,158 )
LUTHERAN SOCIAL SERVICES OF MICHIGAN (LSSM) OPERATES A CONTINUING CARE RETIREMENT COMMUNITY, WHICH INCLUDES INDEPENDENT LIVING /ASSISTED LIVING, ASSISTED LIVING/MEMORY CARE, AND AN INPATIENT REHABILITATION SKILLED NURSING FACILITY. IN ADDITION, LSSM OFFERS TWO INDEPENDENT INDEPENDENT LIVING/ASSISTED LIVING COMMUNITIES AND TWO INDEPENDENT INPATIENT REHABILITATION AND SKILLED NURSING COMMUNITIES. In 2014, we served 444 residents in our independent/assisted living programs, allowing these residents to maintain independence within the community. In addition, we served 1,169 residents in our skilled nursing communities. LSSM places a strong emphasis on quality services for our residents and focuses on resident safety and other clinical indicators.
4b (Code:   ) (Expenses $ 22,871,930 including grants of $ 9,978,401 ) (Revenue $ 16,912,301 )
LSSM is the largest private foster care agency in Michigan, with six regional centers in the lower peninsula. In addition to domestic foster care, LSSM manages an Unaccompanied Refugee Minors foster care program. In 2014, LSSM served 1,517 domestic and unaccompanied minor foster youth providing 264,171 days of foster care. Of the youth in foster care, 81% were able to return to a parent or family member within 12 months of entering the foster care system; well above the benchmark set by the State of Michigan. Achieving permanency is critical for the well-being of children who are unable to return to a parent/family member, and 73% of our youth were placed for adoption within 24 months of entering the foster care system, out-performing the State of Michigan benchmark of 36%. Together with WELLSPRING LUTHERAN SERVICES, LSSM operates Lutheran Adoption Service (LAS). In 2014, LAS facilitated adoptions for 385 youth. LSSM also offers Family Preservation Programs with the objective of keeping at-risk children safely with their families. In 2014, LSSM's Families First, family reunification, families together building solutions AND PROTECT MI FAMILY programs served 558 families (NEARLY 2,800 INDIVIDUALS) who were at risk of having children removed by child protective services. of those families, 81% were still intact 12 months after the intervention. In addition, lssm provided support for 157 families (380 INDIVIDUALS) through our home-based services program. LSSM administers the State of Michigan's Education and Training Voucher (ETV) program, which enables youth who have been or currently are in foster care to pursue secondary education or vocational training by providing case management, mentoring and financial assistance. In 2014, 589 youth received support through the ETV program.
4c (Code:   ) (Expenses $ 5,140,373 including grants of $   ) (Revenue $ 5,606,242 )
LSSM provides residential care and support for individuals with developmental disabilities or mental illness, primarily through contracts with Community Mental Health agencies. LSSM owns and/or operates 15 licensed group homes located in 10 counties; we also provide services through staff support in the consumers' home or with their families. In 2014, LSSM served 87 consumers.
(Code:   ) (Expenses $ 20,000,235 including grants of $ 410,575 ) (Revenue $ 10,717,668 )
SEE DESCRIPTION IN SCHEDULE O
4d Other program services (Describe in Schedule O.)
(Expenses $ 20,000,235 including grants of $ 410,575 ) (Revenue $ 10,717,668 )
4e Total program service expensesMediumBullet90,809,430
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part IIIClick to see attachment............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
Yes
 
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment.........................
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
20b
 
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see attachment
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
76
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
2,158
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
Yes
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
13
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
13
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MI
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletJENNY CEDERSTROM
8131 E JEFFERSON AVE
DETROIT,MI48214 (313) 823-7700
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) KATHLEEN LIEDER - LSSM........................................................................
CHAIR
 1.0
.......................0.0 		X   X       0 0 0
(2) MICHELLE GAGGINI - LSSM........................................................................
TREASURER
 1.0
.......................0.0 		X   X       0 0 0
(3) JOHN NELSON - LSSM........................................................................
VICE CHAIR
 1.0
.......................0.0 		X   X       0 0 0
(4) MATTHEW PEDERSON - LSSM........................................................................
SECRETARY
 1.0
.......................0.0 		X   X       0 0 0
(5) DALE GERARD - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(6) JAMES KIEFER - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(7) MICHAEL KNEALE - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(8) BISHOP DONALD KREISS - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(9) WILLIAM PAPKE - LSSM........................................................................
DIRECTOR - THROUGH 4/14
 1.0
.......................0.0 		X           0 0 0
(10) SUE KAMENS - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(11) TODD PERKINS - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(12) DAVID RIPPLE - LSSM........................................................................
DIRECTOR - THROUGH 4/14
 1.0
.......................0.0 		X           0 0 0
(13) BISHOP CRAIG SATTERLEE - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(14) BISHOP JOHN SCHLEICHER - LSSM........................................................................
DIRECTOR - THROUGH 4/14
 1.0
.......................0.0 		X           0 0 0
(15) SCOTT SESSLER - LSSM........................................................................
DIRECTOR - THROUGH 4/14
 1.0
.......................0.0 		X           0 0 0
(16) MARK STANKO - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(17) MARION TUROWSKI - LSSM........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) DAVID DION - LSSM FOUNDATION........................................................................
CHAIR
 1.0
.......................0.0 		X   X       0 0 0
(19) DAN CARTER - LSSM FOUNDATION........................................................................
TREASURER
 1.0
.......................0.0 		X   X       0 0 0
(20) TERRIE HALBERT - LSSM FOUNDATION........................................................................
SECRETARY
 1.0
.......................0.0 		X   X       0 0 0
(21) LINDA MORIN - LSSM FOUNDATION........................................................................
VICE CHAIR
 1.0
.......................0.0 		X   X       0 0 0
(22) GERALD BRICKER - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(23) DICK CHRISTIANSEN - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(24) DEBBIE COUGHENOUR - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(25) REV TERRY DALY - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(26) LLOYD FELL - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(27) REV GERALD FERGUSON - LSSM FOUNDAT........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(28) KARL GEISLER - LSSM FOUNDATION........................................................................
DIRECTOR - THROUGH 10/14
 1.0
.......................0.0 		X           0 0 0
(29) DICK GRAHAM - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(30) JACK GREINER - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(31) REV ROD HILL - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(32) MARLA HOLLE - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(33) JOHN JACK - LSSM FOUNDATION........................................................................
DIRECTOR - THROUGH 10/14
 1.0
.......................0.0 		X           0 0 0
(34) KENT JOHNSON - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(35) REV ERICK JOHNSON - LSSM FOUNDATIO........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(36) REV COLLEEN KAMKE - LSSM FOUNDATIO........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(37) STEVE KESLER - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(38) ROGER KOPPENHOFER - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(39) KAY LANDFAIR - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(40) CARL LEHTO - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(41) REV WILLIAM LINDHOLM - LSSM FOUNDA........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(42) CHARLES LINDQUIST - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(43) DAVID LOCHNER - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(44) LIBBY MAYNARD - LSSM FOUNDATION........................................................................
DIRECTOR - THROUGH 10/14
 1.0
.......................0.0 		X           0 0 0
(45) REV WILLIAM MOLDWIN - LSSM FOUNDAT........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(46) CHUCK NEUMANN - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(47) VERLYN REBELEIN - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(48) REV WALTER SCHMIDT - LSSM FOUNDATI........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(49) HAROLD SOLLENBERGER - LSSM FOUNDATI........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(50) TRACY TEICH - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(51) PAT THOMAS - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(52) CONNIE WARREN - LSSM FOUNDATION........................................................................
DIRECTOR
 1.0
.......................0.0 		X           0 0 0
(53) SEAN DE FOUR - HEARTLINE........................................................................
SECRETARY
 1.0
.......................0.0 		X   X       0 0 0
(54) JERALD BENJAMIN - HEARTLINE........................................................................
TREASURER
 1.0
.......................0.0 		X   X       0 0 0
(55) VICKIE THOMPSON-SANDY - HEARTLINE........................................................................
PRESIDENT
 1.0
.......................0.0 		X   X       0 0 0
(56) JERRY BENJAMIN - LSSM........................................................................
VP/CFO
 40.0
.......................0.0 		    X       243,152 0 43,073
(57) WENDY PERRY - LSSM........................................................................
EXECUTIVE DIRECTOR, FINANCIAL
 40.0
.......................0.0 		    X       152,683 0 15,864
(58) MARK STUTRUD - LSSM........................................................................
PRESIDENT - THROUGH 9/14
 40.0
.......................0.0 		    X       311,050 0 18,182
(59) VICKIE THOMPSON-SANDY - LSSM........................................................................
INTERIM CEO & PRESIDENT
 40.0
.......................0.0 		    X       217,475 0 30,709
(60) RICHARD MARTIN - LSSM........................................................................
CHIEF ADVANCEMENT OFFICER
 40.0
.......................0.0 		      X     181,955 0 21,953
(61) SEAN DE FOUR - LSSM........................................................................
VP CHILDREN & FAMILY SERVICES
 40.0
.......................0.0 		        X   155,083 0 19,429
(62) ROBERT LOUIS FERDINAND - LSSM........................................................................
VP OF HOME & COMMUNITY
 40.0
.......................0.0 		        X   148,159 0 20,382
(63) LEIGH MCLEOD - LSSM........................................................................
VP SR SERVICES
 40.0
.......................0.0 		        X   145,666 0 18,280
(64) KEN ULRICH - LSSM........................................................................
VP HUMAN RESOURCE DEVELOPMENT
 40.0
.......................0.0 		        X   196,191 0 11,636
(65) HARRY VIJAYAKUMAR........................................................................
DIR. OF INFORMATION TECHNOLOGY
 40.0
.......................0.0 		        X   153,693 0 23,142
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 1,905,107 0 222,650
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet20
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
CLARK HILL,
500 WOODWARD AVE SUITE 3500
DETROIT,MI482263435 		LEGAL 257,505
POST ASSOCIATES ARCHITECHS INC,
40 PEARL STREET NW SUITE 900
GRAND RAPIDS,MI49503 		CONSTRUCTION 141,242
WELLS FARGO INSURANCE SERVICES,
4000 TOWN CENTER SUITE 800
SOUTHFIELD,MI48075 		CONSULTING SERVICES 130,000
BDO USA LLP,
200 OTTAWA AVENUE NW SUITE 300
GRAND RAPIDS,MI49503 		AUDIT/ACCOUNTING 109,519
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet4
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 124,389
b Membership dues....1b  
c Fundraising events....1c  
d Related organizations...1d  
e Government grants (contributions)1e 11,109,671
f All other contributions, gifts, grants, and
similar amounts not included above1f 		6,783,790
g Noncash contributions included in lines
1a-1f:$ 		335,176
h Total. Add lines 1a-1f.......MediumBullet 18,017,850
Program Service RevenueAmt Business Code
2a RESIDENT SERVICES 623000 47,045,158 47,045,158    
b CHILD CARE SERVICES 624100 16,912,301 16,912,301    
c PROGRAM SERVICE FEES 623990 13,568,357 13,568,357    
d
e
f All other program service revenue .        
g Total. Add lines 2a–2f........MediumBullet 77,525,816
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 1,050,056     1,050,056
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0      
5 Royalties...........MediumBullet 0      
(i) Real (ii) Personal
6a Gross rents 205,323  
b Less: rental expenses 11,182  
c Rental income or (loss) 194,141 0
d Net rental income or (loss).......MediumBullet 194,141 194,141    
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7,914,997  
b Less: cost or other basis and sales expenses 7,727,947 2,935
c Gain or (loss) 187,050 -2,935
d Net gain or (loss)..........MediumBullet 189,985     189,985
8a Gross income from fundraising events (not including
$  
of contributions reported on line 1c). See Part IV, line 18 ..
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet 0    
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet 0      
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet 0      
Miscellaneous Revenue Business Code
11a MANAGEMENT SERVICE TO RELATED ORGANIZATIONS 541610 1,022,151 1,013,305 8,846  
b MISCELLANEOUS 541860 1,548,234 1,548,234    
c INVESTMENT IN PARTNERSHIP 532000 -127 -127    
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet 2,570,258
12 Total revenue. See Instructions......MediumBullet 99,548,106 80,281,369 8,846 1,240,041
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 410,575 410,575
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 9,978,401 9,978,401
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............ 0  
4 Benefits paid to or for members .... 0  
5 Compensation of current officers, directors, trustees, and key employees .... 1,044,171   1,044,171  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 0      
7 Other salaries and wages .... 43,851,742 40,997,901 2,108,747 745,094
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 1,030,415 877,185 133,810 19,420
9 Other employee benefits ....... 4,843,555 4,122,724 629,472 91,359
10 Payroll taxes ........... 3,808,565 3,553,533 210,027 45,005
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 279,964 251,152 28,561 251
c Accounting ........... 115,100 103,562 11,437 101
d Lobbying ........... 0      
e Professional fundraising services. See Part IV, line 17 0  
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 9,522,137 8,559,733 953,996 8,408
12 Advertising and promotion .... 864,002 685,070 122,671 56,261
13 Office expenses ....... 3,476,727 3,294,498 144,049 38,180
14 Information technology ...... 0      
15 Royalties .. 0      
16 Occupancy ........... 5,571,437 5,477,849 81,472 12,116
17 Travel ............ 1,921,174 1,788,471 96,128 36,575
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ...... 0      
19 Conferences, conventions, and meetings .... 405,276 254,251 109,123 41,902
20 Interest ........... 2,168,878 1,946,467 217,473 4,938
21 Payments to affiliates ....... 0      
22 Depreciation, depletion, and amortization ..... 3,704,619 3,560,137 132,856 11,626
23 Insurance .............. 929,568 831,982 78,705 18,881
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a REPAIRS & MAINTENANCE 1,846,304 1,345,309 465,399 35,596
b FOOD 1,806,639 1,806,639    
c TELEPHONE 605,353 529,765 67,325 8,263
d DUES & MEMBERSHIPS 173,775 128,743 44,383 649
e All other expenses 189,959 305,483 -144,381 28,857
25 Total functional expenses. Add lines 1 through 24e 98,548,336 90,809,430 6,535,424 1,203,482
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 4,356,526 1 581,635
2 Savings and temporary cash investments ......... 2,847,828 2 2,332,087
3 Pledges and grants receivable, net ........... 950,377 3 901,686
4 Accounts receivable, net ............. 8,393,105 4 13,433,678
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
0 5 0
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 0 7 0
8 Inventories for sale or use .............. 160,646 8 107,924
9 Prepaid expenses and deferred charges .......... 573,983 9 891,549
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 87,813,011
b Less: accumulated depreciation ..... 10b 39,179,647 48,502,003 10c 48,633,364
11 Investments—publicly traded securities .......... 22,321,268 11 23,584,026
12 Investments—other securities. See Part IV, line 11 ..... 0 12 0
13 Investments—program-related. See Part IV, line 11 ..... 16,832,386 13 16,861,591
14 Intangible assets ............... 436,673 14 2,103,746
15 Other assets. See Part IV, line 11 ........... 7,778,082 15 7,396,116
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 113,152,877 16 116,827,402
Liabilities 17 Accounts payable and accrued expenses ......... 9,842,708 17 10,922,924
18 Grants payable ................. 0 18 0
19 Deferred revenue ................ 948,479 19 1,266,893
20 Tax-exempt bond liabilities ............. 37,785,000 20 36,870,000
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 3,101,184 21 3,091,149
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22 0
23 Secured mortgages and notes payable to unrelated third parties .. 7,555,626 23 10,042,282
24 Unsecured notes and loans payable to unrelated third parties .... 0 24 0
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 13,464,219 25 13,551,370
26 Total liabilities. Add lines 17 through 25......... 72,697,216 26 75,744,618
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 24,762,645 27 24,638,695
28 Temporarily restricted net assets ........... 5,723,117 28 6,155,502
29 Permanently restricted net assets ........... 9,969,899 29 10,288,587
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 40,455,661 33 41,082,784
34 Total liabilities and net assets/fund balances ........ 113,152,877 34 116,827,402
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
99,548,106
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
98,548,336
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
999,770
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
40,455,661
5
Net unrealized gains (losses) on investments ...............
5
-313,197
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-59,450
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
41,082,784
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID:  
Software Version:  
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
a
b
c
d
e
f
Enter the number of supported organizations .............................  
g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total    

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 10,801,464 17,941,143 15,885,427 17,998,769 18,017,850 80,644,653
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......           0
3 The value of services or facilities furnished by a governmental unit to the organization without charge..           0
4 Total. Add lines 1 through 3 10,801,464 17,941,143 15,885,427 17,998,769 18,017,850 80,644,653
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 2,936,487
6 Public support. Subtract line 5 from line 4. 77,708,166
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
7 Amounts from line 4.. 10,801,464 17,941,143 15,885,427 17,998,769 18,017,850 80,644,653
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 425,952 404,927 670,710 669,106 1,255,379 3,426,074
9 Net income from unrelated business activities, whether or not the business is regularly carried on..     4,937     4,937
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..           0
11 Total support Add lines 7 through 10. 84,075,664
12
12
369,919,496
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
92.427 %
15
15
97.024 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public support (Subtract line 7c from line 6.)  
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..            
13 Total support. (Add lines 9, 10c, 11, and 12.)..            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
No
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
No
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
No
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
No
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
No
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
No
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
No
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
No
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
No
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
No
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
No
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
No
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
No
b
A family member of a person described in (a) above?
11b
 
No
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
No
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
No
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
No
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
No
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
No
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
No
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1 0  
2 Recoveries of prior-year distributions 2 0  
3 Other gross income (see instructions) 3 0  
4 Add lines 1 through 3 4 0  
5 Depreciation and depletion 5 0  
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6 0  
7 Other expenses (see instructions) 7 0  
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8 0  

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a 0  
b Average monthly cash balances 1b 0  
c Fair market value of other non-exempt-use assets 1c 0  
d Total (add lines 1a, 1b, and 1c) 1d 0  
e Discount claimed for blockage or other factors (explain in detail in Part VI): 0
2 Acquisition indebtedness applicable to non-exempt use assets 2 0  
3 Subtract line 2 from line 1d 3 0  
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4 0  
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5 0  
6 Multiply line 5 by .035 6 0  
7 Recoveries of prior-year distributions 7 0  
8 Minimum Asset Amount (add line 7 to line 6) 8 0  

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1 0
2 Enter 85% of line 1 2 0
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3 0
4 Enter greater of line 2 or line 3 4 0
5 Income tax imposed in prior year 5 0
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6 0
7   Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes 0
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		 0
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 0
4 Amounts paid to acquire exempt-use assets 0
5 Qualified set-aside amounts (prior IRS approval required) 0
6 Other distributions (describe in Part VI). See instructions 0
7Total annual distributions. Add lines 1 through 6. 0
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		 0
9 Distributable amount for 2014 from Section C, line 6 0
10 Line 8 amount divided by Line 9 amount 0 %

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2014 		(iii)
Distributable
Amount for 2014
1 Distributable amount for 2014 from Section C, line
6 		0
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		 0
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......0
fTotal of lines 3a through e 0
g Applied to underdistributions of prior years 0
h Applied to 2014 distributable amount 0
i Carryover from 2009 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f. 0
4Distributions for 2014 from Section D, line 7:
$ 0
a Applied to underdistributions of prior years 0
b Applied to 2014 distributable amount 0
c Remainder. Subtract lines 4a and 4b from 4. 0
5 Remaining underdistributions for years prior to
2014, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		 0
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		 0
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		 0
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......0
e From 2014.......0
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
Lutheran Social Services of Michigan
  		Employer identification number

38-1360553
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
Lutheran Social Services of Michigan
  		Employer identification number

38-1360553
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
Lutheran Social Services of Michigan
  		Employer identification number

38-1360553
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Additional Data


Software ID:  
Software Version:  
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.SchCMd Bullet Attach to Form 990 or Form 990-EZ.
SchCMd Bullet Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
If the organization answered "Yes" to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" to Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ...................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2014

Schedule C (Form 990 or 990-EZ) 2014
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check SchCMd Bulletexpenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.) 		(a) Filing
organization's
totals 		(b) Affiliated group
totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.		    
If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
Not over $500,00020% of the amount on line 1e.
Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
Over $17,000,000$1,000,000.
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
Calendar year (or fiscal year
beginning in) 		(a) 2011 (b) 2012 (c) 2013 (d) 2014 (e) Total
2a Lobbying nontaxable amount          
b Lobbying ceiling amount
(150% of line 2a, column(e)) 		 
c Total lobbying expenditures          
d Grassroots nontaxable amount          
e Grassroots ceiling amount
(150% of line 2d, column (e))		  
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2014


Schedule C (Form 990 or 990-EZ) 2014
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.
(a)
No
Yes
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
Yes
 
c
Media advertisements? ....................................
 
No
 
d
Mailings to members, legislators, or the public? .........................
 
No
 
e
Publications, or published or broadcast statements? .......................
Yes
 
638
f
Grants to other organizations for lobbying purposes? .......................
Yes
 
1,580
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
Yes
 
19,001
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
No
 
i
Other activities? ..........................
 
No
 
j
Total. Add lines 1c through 1i ...............................
21,219
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ............................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.
Return Reference Explanation
SCHEDULE C, PART I-A, LINE 1 ORGANIZATION'S POLITICAL CAMPAIGN ACTIVITIES: Lutheran Social Services of Michigan does not engage in any political campaign activities. We work to shape state and federal public policy by educating public officials and advocating on specific issues including, but not limited to, aging services, child welfare, affordable housing, refugee services, persons with disabilities, and other nonprofit sector issues. We focus on policies that equip people for the dual role of caring for self and caring for others. By engaging in advocacy on public policy issues, Lutheran Social Services of Michigan helps public officials better understand how policies affect their constituents - people and families in need of health care and social services; employers and employees; and people and organizations providing care and services. An allocation of personnel time and expense is provided for Line 1(g) lobbying costs.
Schedule C (Form 990 or 990EZ) 2014

Additional Data


Software ID:  
Software Version:  

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 13,009,820 10,221,380 8,521,762 8,505,913 6,732,024
b Contributions ........ 318,688 1,026,588 726,785 306,047 1,227,756
c Net investment earnings, gains, and losses 709,923 1,982,215 1,151,733 -108,351 716,349
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		215,492 220,363 178,900 181,847 170,216
f Administrative expenses ....          
g End of year balance ...... 13,822,939 13,009,820 10,221,380 8,521,762 8,505,913
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet  
b
Permanent endowment SchDMd Bullet74.431 %
c
Temporarily restricted endowment SchDMd Bullet25.233 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   2,157,932 2,157,932
b Buildings ................   72,812,472 39,179,647 33,632,825
c Leasehold improvements ............   2,060,220   2,060,220
d Equipment ................   8,671,157   8,671,157
e Other .................   2,111,230   2,111,230
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 48,633,364
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value
(1) LUTHERAN ADOPTION SERVICES 488,064 C
(2) DANISH VILLAGE 8,144,339 C
(3) ADRIAN VILLAGE 8,229,188 C






Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet 16,861,591
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) DEFERRED COMP. INVESTMENTS 230,980
(2) FUNDS HELD IN TRUST-RESIDENTS 446,900
(3) INSURANCE RESERVE 45,369
(4) DEFERRED ANNUITY 442,586
(5) LCH ORGANIZATIONAL COSTS - NET 375,531
(6) BOND START UP COSTS 728,961
(7) REPAIR ESCROW 60,079
(8) MORTGAGE ESCROW 119,296
(9) OTHER RESERVES 1,320,042
(10) DEFERRED FINANCING FEES (NET) 221,414
(11) TAX CREDIT FEE 81,556
(12) FUND HELD IN TRUST-MAPLE CREEK 3,323,402
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 7,396,116
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes 0
DEFERRED COMP LIABILITY 232,176
PARTNERSHIP CONTROLLING INTEREST 8,244,968
CONSOLIDATED PARTNERSHIP DEBT 5,074,226






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 13,551,370
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1 101,558,589
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d 2,013,418
e Add lines 2a through 2d ..................... 2e 2,013,418
3 Subtract line 2e from line 1..................... 3 99,545,171
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b 2,935
c Add lines 4a and 4b....................... 4c 2,935
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 99,548,106
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1 100,714,146
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d 2,716,374
e Add lines 2a through 2d...................... 2e 2,716,374
3 Subtract line 2e from line 1..................... 3 97,997,772
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b 550,564
c Add lines 4a and 4b....................... 4c 550,564
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 98,548,336
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
SCHEDULE D, PART IV, LINE 2B ESCROW AND CUSTODIAL ARRANGEMENTS: LSSM HAS PHYSICAL CUSTODY OF ASSETS HELD IN TRUST WHICH ARE NOT AVAILABLE FOR ITS USE. THESE ASSETS MAY BE DISBURSED ONLY ON THE INSTRUCTIONS OF THE ORGANIZATION OR INDIVIDUAL FROM WHOM THEY ARE RECEIVED. FUNDS IN THE AMOUNT OF $446,900 INCLUDE FUNDS HELD IN TRUST FOR RESIDENTS, DEPOSITS AND PERSONAL FUNDS. THESE ASSETS ARE RECORDED AT FAIR VALUE AS OF DECEMBER 31, 2014. LSSM ALSO HOLDS $3,323,402 IN TRUST FOR RESIDENTS' ENTRY FEE DEPOSITS WITH MAPLE CREEK SENIOR LIVING, LLC. (SEE RELATED PARTY NOTE ON SCHEDULE O).
SCHEDULE D, PART V, LINE 4 INTENDED USES OF ORGANIZATION'S ENDOWMENT FUNDS: INVESTMENTS OF THE PERMANENTLY RESTRICTED NET ASSETS CONSIST OF MONEY MARKET FUNDS, CERTIFICATES OF DEPOSIT AND MUTUAL FUNDS WITH A TARGET ALLOCATION OF 65% IN EQUITIES AND 35% IN FIXED INCOME SECURITIES. ON A PERIODIC BASIS, THE FOUNDATION'S INVESTMENT COMMITTEE PROJECTS THE AVAILABLE FUNDS TO BE DISBURSED FROM THE ENDOWMENT FUND. BASED ON THIS PROJECTION, THE FOUNDATION'S EXECUTIVE COMMITTEE SELECTS AND APPROVES A DISBURSEMENT PLAN FOR THE RELATED PERIOD. DISBURSEMENTS ARE MADE TO SUPPORT THE OPERATIONAL AND CAPITAL NEEDS OF LSSM. THE DONORS OF THESE ASSETS PERMIT LSSM TO USE THE INCOME EARNED ON THE RELATED INVESTMENTS FOR GENERAL PURPOSES. THE LSSM FOUNDATION IS A WHOLLY-OWNED NOT FOR PROFIT SUBSIDIARY OF LSSM. DONORS CONTRIBUTE PERMANENTLY RESTRICTED NET ASSETS TO THE FOUNDATION THROUGH FIVE ENDOWMENT FUNDS.
SCHEDULE D, PART VI, LINE 1(B)(C) ACCUMULATED DEPRECIATION: ACCUMULATED DEPRECIATION BY ASSET CATEGORY IS AVAILABLE.
SCHEDULE D, PART VIII FOR GAAP REPORTING PURPOSES, THE ASSETS, LIABILITIES, AND INCOME OF ADRIAN VILLAGE AND DANISH VILLAGE LOW INCOME HOUSING PARTNERSHIPS HAVE BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS AT 100% DUE TO LSSM HAVING CONTROL. FOR 990 PURPOSES, THE INCOME HAS BEEN REDUCED TO .01% TO REFLECT ACTUAL OWNERSHIP. FOR GAAP REPORTING PURPOSES, THE ASSETS, LIABILITIES, AND INCOME OF CHRISTIAN HOME HEALTH CARE, A WHOLLY OWNED SUBSIDIARY, HAVE BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. CHRISTIAN HOME HEALTH CARE IS NOT A MEMBER OF THE GROUP RULING. THEREFORE, THIS 990 HAS OMITTED ITS NET INCOME. CHRISTIAN HOME HEALTH CARE FILED ITS OWN 990 FOR 2014. THE 990 REFLECTS THE BALANCE SHEET OF LSSM AND ITS SUBSIDIARIES ON THE GAAP BASIS. THE INCOME HAS BEEN ADJUSTED TO REFLECT ONLY THE INCOME OF THE ORGANIZATIONS INCLUDED IN THE GROUP RULING.
SCHEDULE D, PART X, LINE 2 ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: LSSM AND ITS SUBSIDIARIES FALL UNDER THE GROUP EXEMPTIONS GRANTED TO THE EVANGELICAL LUTHERAN CHURCH IN AMERICA BY THE INTERNAL REVENUE SERVICE. LSSM IS SIMILARLY EXEMPT FROM MICHIGAN TAXES. LSSM IS EXEMPT FROM FEDERAL INCOME TAXES DUE TO ITS STATUS AS A NOT-FOR-PROFIT CORPORATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THEREFORE, NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN EVALUATED BY MANAGEMENT. LSSM DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST AS OF DECEMBER 31, 2014.
SCHEDULE D, PART XI, LINES 2D RECONCILIATION OF REVENUE: PARTNERSHIP REVENUE - $1,948,672 CHRISTIAN HOME HEALTH CARE REVENUE - $64,746 (ORGANIZATION NOT IN GROUP EXEMPTION) LOSS ON DISPOSAL OF FIXED ASSETS - $2,935
SCHEDULE D, PART XII, LINE 2D & 4B RECONCILIATION OF EXPENSES: PARTNERSHIP EXPENSES - $2,384,146 CHRISTIAN HOME HEALTH CARE EXPENSE - $335,163 (ORGANIZATION NOT IN GROUP EXEMPTION) LOSS ON DISPOSAL OF FIXED ASSETS - $(2,935) GRANT TO CHRISTIAN HOME HEALTH CARE - $366,193 INTEREST RATE SWAP - LSSM - $184,371
Schedule D (Form 990) 2014

Additional Data


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Software Version:  




Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number
38-1360553
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) LUTHERAN ADOPTION SERVICES

 
  		38-3330163 501(C)(3) 44,382       PROGRAM SERVICES
(2) CHRISTIAN HOME HEALTH CARE
8115 E JEFFERSON
DETROIT,MI48214 		74-3252227 501(C)(3) 366,193       PROGRAM SUPPORT




















2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
2
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) MISCELLANEOUS 4013 9,978,401   fmv  












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
SCHEDULE I, PART I, LINE 2 GRANTS TO INDIVIDUALS DETAIL: The total assistance to individuals of $9,978,401 is broken down as follows: $4,837,272 - Board and Care for Foster Children - Payments made to foster parents based on daily rates specified by the Michigan Department of Human Resources (DHS). $2,116,234 - Special Needs for Foster Children - Includes $1,685,123 of education and training vouchers (ETV) all of which are approved by the State, and actual costs of $237,714 for Refugee Child and Family that are reimbursed by DHS or Lutheran Immigration and Refugee Services. $2,744,614 - Special Needs for Refugees Adults Program - The Refugee program monitors the data and reconciles and reports the spending for billing by individual case. The information is reconciled each month to the financial reports which are tied to the billings. $168,086 - Clothing for Foster Children; payments made to foster parents based on per child amounts specified by DHS. $16,040 - Christmas Gifts for Foster Children $5,787 - Clothing for Developmentally Disabled $90,368 - Other
Schedule I (Form 990) 2014


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Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1JERRY BENJAMIN - LSSMVP/CFO (i)
(ii)		 213,615
...............................
0 		29,537
...............................
0 		 
...............................
0 		30,756
...............................
0 		12,317
...............................
0 		286,225
...............................
0 		29,537
...............................
0
2SEAN DE FOUR - LSSMVP CHILDREN & FAMILY SERVICES (i)
(ii)		 148,333
...............................
0 		6,750
...............................
0 		0
...............................
0 		6,849
...............................
0 		12,580
...............................
0 		174,512
...............................
0 		6,750
...............................
0
3ROBERT LOUIS FERDINAND - LSSMVP OF HOME & COMMUNITY (i)
(ii)		 145,671
...............................
0 		2,488
...............................
0 		0
...............................
0 		7,810
...............................
0 		12,572
...............................
0 		168,541
...............................
0 		2,488
...............................
0
4RICHARD MARTIN - LSSMCHIEF ADVANCEMENT OFFICER (i)
(ii)		 159,455
...............................
0 		22,500
...............................
0 		0
...............................
0 		10,479
...............................
0 		11,474
...............................
0 		203,908
...............................
0 		22,500
...............................
0
5LEIGH MCLEOD - LSSMVP SR SERVICES (i)
(ii)		 143,012
...............................
0 		2,654
...............................
0 		0
...............................
0 		7,425
...............................
0 		10,855
...............................
0 		163,946
...............................
0 		2,654
...............................
0
6WENDY PERRY - LSSMEXECUTIVE DIRECTOR, FINANCIAL (i)
(ii)		 139,899
...............................
0 		12,784
...............................
0 		0
...............................
0 		10,561
...............................
0 		5,303
...............................
0 		168,547
...............................
0 		12,784
...............................
0
7MARK STUTRUD - LSSMPRESIDENT - THROUGH 9/14 (i)
(ii)		 261,050
...............................
0 		50,000
...............................
0 		0
...............................
0 		5,761
...............................
0 		12,421
...............................
0 		329,232
...............................
0 		 
...............................
0
8VICKIE THOMPSON-SANDY - LSSMINTERIM CEO & PRESIDENT (i)
(ii)		 191,975
...............................
0 		25,500
...............................
0 		0
...............................
0 		30,331
...............................
0 		378
...............................
0 		248,184
...............................
0 		25,500
...............................
0
9KEN ULRICH - LSSMVP HUMAN RESOURCE DEVELOPMENT (i)
(ii)		 173,091
...............................
0 		23,100
...............................
0 		0
...............................
0 		11,293
...............................
0 		343
...............................
0 		207,827
...............................
0 		23,100
...............................
0
10HARRY VIJAYAKUMARDIR. OF INFORMATION TECHNOLOGY (i)
(ii)		 143,493
...............................
0 		10,200
...............................
0 		0
...............................
0 		10,572
...............................
0 		12,570
...............................
0 		176,835
...............................
0 		10,200
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE J, PART I SCHEDULE J ADDITIONAL INFORMATION: LSSM INSTITUTED A VARIABLE COMPENSATION PLAN IN 2012 IN WHICH KEY EMPLOYEES COULD EARN ADDITIONAL COMPENSATION BASED ON PERFORMANCE AGAINST FIVE PILLARS - FINANCE, PEOPLE, QUALITY, SERVICE AND INNOVATION. TIER I EMPLOYEES (ESSENTIALLY VPS) CAN EARN UP TO 15% OF THEIR BASE PAY BASED ON PERFORMANCE AGAINST OBJECTIVE TARGETS. TIER II EMPLOYEES (ESSENTIALLY DIRECTOR LEVEL) CAN EARN UP TO 10% BASED ON PERFORMANCE AGAINST OBJECTIVE TARGETS.
SCHEDULE J, PART I, LINE 4B RETIREMENT PLAN: LSSM EMPLOYEES (NON-CLERGY) PARTICIPATE IN A DEFINED-CONTRIBUTION RETIREMENT PLAN (PLAN). THE PLAN IS A QUALIFIED RETIREMENT PLAN UNDER SECTION 403(B) OF THE INTERNAL REVENUE CODE. THE PENSION BENEFITS ARE ADMINISTERED THROUGH PORTICO BENEFIT SERVICES, A MINISTRY OF THE EVANGELICAL LUTHERAN CHURCH OF AMERICA (ELCA) UNDER THE ELCA MASTER INSTITUTIONAL RETIREMENT PLAN AND THROUGH THRIVENT FINANCIAL UNDER THE LUTHERAN SOCIAL SERVICES OF MICHIGAN THRIVENT SECTION 403(B) PLAN. AN EMPLOYEE MUST BE 18 YEARS OF AGE TO PARTICIPATE. ELIGIBLE EMPLOYEES MAY CONTRIBUTE ANY DOLLAR AMOUNT OR PERCENTAGE OF THEIR GROSS EARNINGS, UP TO A MAXIMUM AMOUNT AS DEFINED BY THE INTERNAL REVENUE SERVICE, WHICH IS INVESTED IN A RETIREMENT PLAN. EMPLOYEE CONTRIBUTIONS VEST IMMEDIATELY. FOR THE PORTION OF THE PLAN ADMINISTERED THROUGH PORTICO BENEFIT SERVICES, LSSM WILL MATCH 375% OF THE EMPLOYEE'S CONTRIBUTION, UP T0 1.5% OF ELIGIBLE WAGES. FOR THOSE HIRED PRIOR TO JANUARY 1, 2013, LSSM MATCHING CONTRIBUTIONS VEST IMMEDIATELY. FOR THOSE HIRED ON OR AFTER JANUARY 1, 2013, LSSM MATCHING CONTRIBUTIONS VEST AFTER THREE YEARS OF EMPLOYMENT WITH LSSM. FOR THE PORTION OF THE PLAN ADMINISTERED THROUGH THRIVENT FINANCIAL, EMPLOYEES ARE ELIGIBLE FOR A CONTRIBUTION OF 2.5% OF COMPENSATION FROM LSSM WHICH VESTS IMMEDIATELY. EMPLOYER CONTRIBUTIONS FOR THE YEAR ENDED DECEMBER 31, 2014 WERE $1,030,415 FOR ALL ELIGIBLE EMPLOYEES. LSSM HAS DEFERRED COMPENSATION PLANS WHICH ALLOW FOR ELECTIVE PARTICIPANT DEFERRALS. THERE IS NO REQUIRED EMPLOYER MATCH. THE PLANS ARE NOT INTENDED TO BE QUALIFIED PLANS UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE. THE PLANS ARE INTENDED TO BE UNFUNDED AND, THEREFORE, ALL COMPENSATION DEFERRED IS HELD BY LSSM AND COMBINED WITH ITS GENERAL ASSETS. HOWEVER, EMPLOYEE DEFERRALS ARE DEPOSITED INTO INSURANCE CONTRACTS OWNED BY LSSM. WITHIN THESE CONTRACTS, THE EMPLOYEES HAVE THE OPTION OF SELECTING A VARIETY OF INVESTMENTS. THE RETURN ON THESE UNDERLYING INVESTMENTS WILL DETERMINE THE AMOUNT OF EARNING CREDIT. BENEFITS CONSISTING OF THE ELECTIVE PARTICIPANT DEFERRALS AND ACCRUED INTEREST WILL BE PAYABLE UPON DEATH, DISABILITY, OR RETIREMENT. THE LIABILITY UNDER THESE PLANS TOTAL $230,980 AT DECEMBER 31, 2014. EFFECTIVE JANUARY 1, 2010, LSSM ESTABLISHED A 457(F) SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN FOR MARK STUTRUD, PRESIDENT OF LSSM. THE PLAN IS A NON-QUALIFIED, DEFERRED COMPENSATION ARRANGEMENT UNDER WHICH THE ASSETS ARE OWNED BY LSSM. UNDER THE TERMS OF THE PLAN, THE PARTICIPANT EARNS CREDITS BASED ON YEARS OF SERVICE AND FULLY VESTS AT RETIREMENT. LSSM IS RECOGNIZING AN ESTIMATE OF THE EXPENSE INCURRED AS CREDITED SERVICE IS EARNED. AS OF SEPTEMBER 30, 2014, MARK STUTRUD WAS NO LONGER EMPLOYED BY LSSM AND THEREFORE FORFEITED HIS ENTIRE FUTURE BENEFITS OF THE NON-QUALIFIED, DEFERRED COMPENSATION ARRANGEMENT.
Schedule J (Form 990) 2014

Additional Data


Software ID:  
Software Version:  
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number
38-1360553
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A ECONOMIC DEVELOPMENT CORP - CITY OF GRAND RAPIDS
  		52-1701965 386246HF2 06-25-2007 30,350,000 RENOVATE GRAND RAPIDS PROPERTY   X   X   X
B MICHIGAN STRATEGIC FUND
  		52-1417332 59469C6MO 09-10-2003 19,195,000 RE-FINANCE DEBT, RENOVATE FACILITY   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 9,020,000 3,655,000    
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0    
3 Total proceeds of issue . . . . . . . . . . . . . . 30,350,000 19,195,000    
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0    
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0    
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0    
7 Issuance costs from proceeds . . . . . . . . . . . . 605,333 16,344,617    
8 Credit enhancement from proceeds . . . . . . . . . . . 100,003 354,862    
9 Working capital expenditures from proceeds . . . . . . . . . 0 385,021    
10 Capital expenditures from proceeds . . . . . . . . . . . 29,644,664 0    
11 Other spent proceeds . . . . . . . . . . . . . . 0 2,110,500    
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0    
13 Year of substantial completion . . . . . . . . . . . . 2009 2006
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . .   X   X        
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X        
16 Has the final allocation of proceeds been made? . . . . . . . . X   X          
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X          
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X        
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X        
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . .   X   X        
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?                
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .   X   X        
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?                
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 % 0 %    
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet        
6 Total of lines 4 and 5 . . . . . . . . . . . . .        
7 Does the bond issue meet the private security or payment test? . . . . .   X   X        
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X        
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .   X   X        
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X          
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . . X     X        
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .                
b Exception to rebate? . . . . . . . . X   X          
c No rebate due? . . . . . . . .                
If "Yes" to line 2c, provide in Part VI the date the rebate
computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . . X   X          
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue? X   X          
b Name of provider . . . . . . . . . MORGAN STANLEY
  		MORGAN STANLEY
  		 
  		 
 
c Term of hedge . . . . . . . . . . 10. 23.584    
d Was the hedge superintegrated? . . . .   X X          
e Was the hedge terminated? . . . . . .   X   X        
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X        
b Name of provider . . . . . . . . . 0
  		0
  		 
  		 
 
c Term of GIC . . . . . . . . . .        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X        
7 Has the organization established written procedures to monitor the requirements of section 148? . . .   X   X        
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?   X   X        
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
PROCEDURES TO MONITOR 148 REQUIREMENTS: LSSM IS REQUIRED TO PERIODICALLY MONITOR THE REQUIREMENTS OF SECTION 148 AND MAINTAIN COMPLIANCE OR CURE VIOLATIONS IN ACCORDANCE WITH THE NON-ARBITRAGE AND TAX COMPLIANCE CERTIFICATE AND RELATED MEMORANDUM. PROJECT FUNDS HAVE BEEN FULLY DEPLOYED FOR THE PERMITTED INTENDED USES, AND NO LONGER REQUIRE PERIODIC REVIEW FOR COMPLIANCE.
FORM 8038-T, EXCEPTION TO REBATE: FORM 8038-T WAS NOT ISSUED AS SPENDING OF THE BOND PROCEEDS COMPLIED WITH THE TWO-YEAR SPENDING EXCEPTION UNDER THE ARBITRAGE REBATE REQUIREMENTS.
Schedule K (Form 990) 2014

Additional Data


Software ID:  
Software Version:  

SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications ..      
5 Clothing and household
goods ....... 		X 30,426 THRIFT SHOP
6 Cars and other vehicles .. X 2 3,430 SALES PRICE
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded . X 8 182,489 MARKET QUOTATION
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X   118,831 COST
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( )
26 Other Right pointing arrow large image( )
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
 
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
Yes
 
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2014)
Schedule M (Form 990) (2014)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
SCHEDULE M, PART I, LINE 19 FOOD CONTRIBUTIONS: A LOCAL FOOD BANK CONTRIBUTES FOOD THROUGHOUT THE YEAR AS SUPPLIES ARE AVAILABLE.
SCHEDULE M, PART I, LINE 32B VEHICLE CONTRIBUTIONS: LUTHERAN SOCIAL SERVICES OF MICHIGAN REFERS DONORS OF VEHICLES TO A THIRD PARTY WHO PREPARES THE VEHICLES FOR SALE. ONCE THE VEHICLE HAS BEEN SOLD, THE PROCEEDS NET OF EXPENSES ARE REMITTED TO LUTHERAN SOCIAL SERVICES OF MICHIGAN.
Schedule M (Form 990) (2014)
Additional Data


Software ID:  
Software Version:  
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Return Reference Explanation
FORM 990, LINE H(B) AFFILIATED ORGANIZATIONS INCLUDED: LSSM FOUNDATION 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-3201490 LUTHERAN IN-HOME CARE 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 H-LINE INC. (D/B/A HEARTLINE) 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 LAKEVIEW CADILLAC HOLDINGS, LLC 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 MAPLE CREEK SENIOR LIVING, LLC 8131 E. JEFFERSON AVE. DETROIT, MI 48214 38-2726270 LUTHERAN REHABILITATION SERVICES 8131 E. JEFFERSON AVE. DETROIT, MI 48214 46-4907955
FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES: LSSM is Michigan's largest private refugee resettlement agency, providing sponsorship of refugees, immigration and related legal services, and assistance with resettlement and acculturation. LSSM is Michigan's primary provider for job development and placement, English language training and citizenship services. In 2014, LSSM supported the resettlement of 1,533 refugees. In addition, 2,423 refugees received employment assistance, and 664 youth were enrolled in LSSM's school program. After resettlement, the focus is to achieve self-sufficiency. LSSM owns and operates a community center in Saginaw - Neighborhood House. In 2014, Neighborhood House served 23,809 meals, both at the community center and to home-bound senior community members. In addition, the center provided tutoring and after school recreation to 270 youth. Ninety-six percent of youth attended school regularly and 86% of youth had passing grades. LSSM runs a 33-person residential center in Detroit that provides transitional services for women exiting the criminal justice system - Heartline. Heartline served 130 women in 2014. Of those women, 72% completed the program successfully. LSSM operates the Wayne County Family Center in Westland, Michigan's largest homeless shelter for families (parents with children and pregnant single women), housing up to 108 persons in 24 rooms, and offering an onsite licensed child care center. In 2014, the Wayne County Family Center provided 89 families (303 individuals) with temporary housing, and provided information and referral services to an additional 1,683 families. LSSM manages 16 affordable housing communities; rental assistance is provided by the Department of Housing and Urban Development (HUD) based on income eligibility. Thirteen of these housing communities, located throughout the state, serve senior adults living independently; two serve families, and are located in Monroe and Adrian; and one, located in Lansing, serves physically disabled persons capable of living independently with or without a live-in aide. In 2014, LSSM served 1,619 residents in 933 affordable housing apartments. The properties continue to perform high on all HUD reviews, achieving an average reac score of 93%, demonstrating LSSM's commitment to high standards of maintenance and service. LSSM continues to develop its Home Care offering; with the goal to provide supports that enable consumers to attain and maintain their independence. We provide support for activities of daily living, home health and some behavioral health serving seniors, persons/children with disabilities and/or mental illness, and persons convalescing from an illness or surgery. LSSM provides non-skilled home care for families through its Home Care Assistance (private pay) and its In-Home Support Services (Medicaid) programs. In 2014, LSSM served 926 individuals in these programs, with over 350,000 hours of care provided. In addition, LSSM operates a Medicare-Certified Home Health program. This program served 71 individuals in 2014. To provide support to the Home Health program, and to integrate its services into their skilled-nursing facilities, LSSM purchased Total Rehab Services (TRS), a rehabilitation therapy staffing company. In addition to providing therapy services to Home Health, TRS served a total of 3,680 individuals in 2014 through contracts with, primarily, other Home Health agencies.
FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS: PRIOR TO SUBMISSION TO THE IRS, THE FORM IS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY BY MONITORING CONTRACTS, INVOICES, AND PERSONNEL, AND BY REQUESTING INFORMATION AT ALL BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15A & 15B PROCESS FOR DETERMINING COMPENSATION: CEO COMPENSATION: THE EXECUTIVE COMMITTEE DETERMINES CEO COMPENSATION USING COMPARATIVE DATA COMPILED BY INTERNAL AND EXTERNAL HUMAN RESOURCE DIVISION SOURCES, ALONG WITH SPECIFIC GOAL ACHIEVEMENTS. OTHER TOP COMPENSATION: AT DIRECTION OF THE HUMAN RESOURCES DEPARTMENT, COMPARABLE DATA AND BUDGETARY GUIDELINES ARE USED TO DETERMINE COMPENSATION.
FORM 990, PART VI, SECTION B, LINE 16 JOINT VENTURE PARTICIPATION: DANISH VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (THE ASSOCIATION) WAS FORMED AS A LIMITED PARTNERSHIP IN DECEMBER 2006 FOR THE PURPOSE OF CONSTRUCTING, OWNING, OPERATING, AND MANAGING HOUSING FACILITIES IN ROCHESTER HILLS, MICHIGAN FOR SENIORS AND DISABLED INDIVIDUALS. THE PROJECT IS A 150-UNIT APARTMENT COMPLEX. THE ASSOCIATION HAS ONE GENERAL PARTNER - DANISH VILLAGE GP, LLC AND ONE LIMITED PARTNER - GL-DANISH VILLAGE ROCHESTER HILLS LLC. ADRIAN VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (THE ASSOCIATION) WAS FORMED AS A LIMITED PARTNERSHIP IN 2012 FOR THE PURPOSE OF CONSTRUCTING, OWNING, OPERATING, AND MANAGING HOUSING FACILITIES IN ADRIAN, MICHIGAN FOR SENIORS AND FAMILIES. THE PROJECT IS A 114-UNIT APARTMENT COMPLEX. THE ASSOCIATION HAS ONE GENERAL PARTNER - ADRIAN VILLAGE GP, LLC AND TWO LIMITED PARTNERS - GL-ADRIAN VILLAGE APARTMENTS ADRIAN, LLC AND GREAT LAKES CAPITAL FUND MICHIGAN COMMUNITY LIMITED PARTNERSHIP XX-2.
FORM 990, PART VI, SECTION B, LINE 12-16 POLICIES OF DISREGARDED ENTITIES: ALTHOUGH THE DISREGARDED ENTITIES HAVE NOT ADOPTED ALL OF THESE GOVERNANCE POLICIES, THEY FOLLOW THE SAME POLICIES AS LSSM.
FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS TO THE PUBLIC: THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST. JENNY CEDERSTROM HAS PUBLIC INSPECTION COPIES AVAILABLE AT 8131 EAST JEFFERSON AVENUE, DETROIT, MI 48214.
FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS: PARTNERSHIP REVENUE - 1,948,672 PARTNERSHIP EXPENSES - (2,384,146) MINORITY INTEREST IN PARTNERSHIP INCOME - 1,198,750 NET INCOME FROM AFFILIATE'S OPERATIONS - (28,475) INTEREST RATE SWAP - DANISH VILLAGE - (312,991) IMPAIRMENT OF INTANGIBLE ASSETS - CHRISTIAN HOME HEALTH CARE - (210,843) CHRISTIAN HOME HEALTH CARE REVENUE - $64,746 CHRISTIAN HOME HEALTH CARE EXPENSE - $(335,163)
SCHEDULE R RELATED PARTY DISCLOSURE - SUBSIDIARIES AND AFFILIATES: THE LSSM FOUNDATION IS A WHOLLY-OWNED, NOT-FOR-PROFIT SUBSIDIARY OF LSSM. DONORS CONTRIBUTE PERMANENTLY RESTRICTED NET ASSETS TO THE FOUNDATION THROUGH ITS ENDOWMENT FUNDS. HEARTLINE, INC. IS A WHOLLY OWNED, NOT-FOR-PROFIT SUBSIDIARY OF LSSM THAT PROVIDES TRANSITIONAL SERVICES FOR WOMEN EXITING THE CRIMINAL JUSTICE SYSTEM. MAPLE CREEK SENIOR LIVING, LLC IS A WHOLLY OWNED SUBSIDIARY OF LSSM THAT PROVIDES INDEPENDENT LIVING COMMUNITIES FOR SENIORS AT LSSM'S MAPLE CREEK CONTINUING CARE RETIREMENT COMMUNITY IN GRAND RAPIDS, MICHIGAN. THESE COMMUNITIES CONSIST OF APARTMENTS AND CONDOMINIUM-STYLE UNITS. ENTRY FEES ARE MAINTAINED IN SEPARATE ACCOUNTS AND ARE REPORTED AS FUNDS HELD IN TRUST. FIFTY PERCENT (50%) OF THE ENTRANCE FEE IS FULLY REFUNDABLE TO THE RESIDENT, WHILE MAPLE CREEK SENIOR LIVING, LLC CAN EARN UP TO THE REMAINING 50% AT A RATE OF 1.5% PER MONTH OF OCCUPANCY. THE REFUNDABLE PORTION OF THE ENTRANCE FEE IS REMITTED WHEN AN INDIVIDUAL TERMINATES THEIR RESIDENCY IN THE COMMUNITY. ENTRANCE FEES ARE AMORTIZED AND RECOGNIZED AS REVENUE BASED ON AN ESTIMATE OF THE AVERAGE LENGTH OF OCCUPANCY FOR ALL RESIDENTS. AT DECEMBER 31, 2014, ENTRY FEE DEPOSITS TOTALED $3,323,402 AND WERE PARTIALLY OFFSET BY A LIABILITY OF $2,674,868. IN 2014, ENTRANCE FEES IN THE AMOUNT OF $309,502 WERE AMORTIZED AND RECOGNIZED. LAKEVIEW CADILLAC HOLDINGS, LLC (LCH) WAS FORMED BY LSSM TO OWN THE ASSETS OF THE LAKEVIEW OF CADILLAC, WHO LEASES THE ASSETS FROM LCH. LUTHERAN IN-HOME CARE IS A WHOLLY OWNED NOT-FOR-PROFIT SUBSIDIARY OF LSSM THAT PROVIDES PRIVATE DUTY HOME CARE ASSISTANCE. DANISH VILLAGE GP, LLC IS THE WHOLLY OWNED GENERAL PARTNER OF DANISH VILLAGE LDHA, WHICH PROVIDES HOUSING FOR SENIORS AND DISABLED INDIVIDUALS IN ROCHESTER HILLS, MICHIGAN. ADRIAN VILLAGE GP, LLC IS THE WHOLLY OWNED GENERAL PARTNER OF ADRIAN VILLAGE LDHA, WHICH PROVIDES HOUSING FOR SENIORS AND FAMILIES IN ADRIAN, MICHIGAN. HOPE DEVELOPMENT SOLUTIONS, LLC, A WHOLLY OWNED SUBSIDIARY OF LSSM PROVIDES MANAGEMENT SERVICES FOR THE REHABILITATION OF THE PARTNERSHIPS' HOUSING FACILITIES. LSSM IS ONE OF TWO MEMBERS OF LUTHERAN ADOPTION SERVICES (LAS), A NOT-FOR-PROFIT CORPORATION. LSSM USES THE EQUITY METHOD TO RECORD ITS 50% EQUITY INTEREST IN LAS. LSSM'S 2014 EQUITY INTEREST IN LAS WAS $487,584. CHRISTIAN HOME HEALTH CARE (CHHC) IS A WHOLLY OWNED, NOT-FOR-PROFIT SUBSIDIARY PROVIDING MEDICARE CERTIFIED HOME HEALTH CARE. ORIGINALLY ACQUIRING A 50% OWNERSHIP INTEREST IN 2012, LSSM SUBSEQUENTLY ACQUIRED AN ADDITIONAL 10% IN 2013 AND THE REMAINING 40% IN 2014. CHHC FILED A SEPARATE FORM 990. LUTHERAN REHABILITATION SERVICES (LRS) IS A WHOLLY-OWNED, NOT-FOR-PROFIT SUBSIDIARY FORMED IN CONNECTION WITH THE ACQUISITION OF THE ASSETS OF TOTAL REHAB SERVICES (TRS), A THERAPY STAFFING COMPANY, ON FEBRUARY 28, 2014. LRS CONTINUES TO DO BUSINESS AS TRS.
SCHEDULE R, PART I DANISH VILLAGE GP, LLC AND ADRIAN VILLAGE GP, LLC: DANISH VILLAGE GP, LLC IS THE GENERAL PARTNER OF DANISH VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (DANISH VILLAGE LDHA). WHILE ALLOCATION OF THE PROFITS AND LOSSES ARE ALLOCATED 99.99% TO THE LIMITED PARTNERS AND 0.01% TO THE GENERAL PARTNER, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING CONSOLIDATION OF SUBSIDIARIES, THE GENERAL PARTNER IS DEEMED TO CONTROL THE LIMITED PARTNERSHIP AND, THEREFORE, THE ACCOUNTS OF THE PARTNERSHIP ARE CONSOLIDATED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF LSSM. THE LIMITED PARTNER'S SHARE OF EQUITY, INCOME AND LOSS OF DANISH VILLAGE LDHA ARE REPORTED AS MINORITY INTEREST IN THE CONSOLIDATED FINANCIAL STATEMENTS. TOTAL ASSETS: $10,206,325 TOTAL LIABILITIES: $9,041,162 TOTAL NET ASSETS: $1,165,163 ADRIAN VILLAGE GP, LLC IS THE GENERAL PARTNER OF ADRIAN VILLAGE LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP (ADRIAN VILLAGE LDHA). WHILE ALLOCATION OF THE PROFITS AND LOSSES ARE ALLOCATED 99.99% TO THE LIMITED PARTNERS AND 0.01% TO THE GENERAL PARTNER, IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING CONSOLIDATION OF SUBSIDIARIES, THE GENERAL PARTNER IS DEEMED TO CONTROL THE LIMITED PARTNERSHIP AND, THEREFORE, THE ACCOUNTS OF THE PARTNERSHIP ARE CONSOLIDATED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF LSSM. THE LIMITED PARTNER'S SHARE OF EQUITY, INCOME AND LOSS OF ADRIAN VILLAGE LDHA ARE REPORTED AS MINORITY INTEREST IN THE CONSOLIDATED FINANCIAL STATEMENTS. TOTAL ASSETS: $9,877,520 TOTAL LIABILITIES: $2,798,387 TOTAL NET ASSETS: $7,079,133
SCHEDULE R, PART V, LINE 2 ADDITIONAL SCHEDULE R INFORMATION: LSSM'S BOARD OF DIRECTORS ELECTS THE MAJORITY OF THE BOARDS OF LUTHERAN HOUSING CORPORATION OF CHEBOYGAN (D/B/A GREBE VILLAGE), LUTHERAN HOUSING CORPORATION OF LANSING (D/B/A ALISON HOUSE), LUTHERAN HOUSING CORPORATION OF ALPENA (D/B/A LUTHER COMMUNITY MANOR), LUTHERAN HOUSING CORPORATION OF ANN ARBOR (D/B/A SEQUOIA PLACE), LUTHERAN HOUSING CORPORATION - CALVARY (D/B/A GATESHEAD CROSSING), AND LUTHERAN HOUSING CORPORATION OF MONROE (D/B/A VILLAGE PINES OF MONROE), EACH OF WHICH IS A SEPARATE TAX-EXEMPT ORGANIZATION WHOSE PURPOSE IS AFFORDABLE HOUSING SOLUTIONS. LSSM HAS RECEIVABLES FROM THESE RELATED FACILITIES AND OTHER MANAGED FACILITIES, AT 12/31/14, TOTALING $266,703 AND LSSM PROVIDES MANAGEMENT SERVICES TO THESE FACILITIES FOR WHICH IT RECOGNIZED MANAGEMENT SERVICE REVENUE OF $443,556.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID:  
Software Version:  
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Lutheran Social Services of Michigan
 
Employer identification number

38-1360553
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) HOPE DEVELOPMENT SOLUTIONS LLC
8131 E JEFFERSON AVE
DETROIT,MI48214
20-5529686 		DEVELOPMENT MI 395,675 1,758 LSSM
 
(2) DANISH VILLAGE GP LLC
8131 E JEFFERSON AVE
DETROIT,MI48214
20-5529744 		HOUSING ASSIS MI -43 -581 LSSM
 
(3) MAPLE CREEK SENIOR LIVING LLC
8131 E JEFFERSON AVE
DETROIT,MI48214
 HOUSING ASSIS MI 5,655,662 19,948,971 LSSM
 
(4) LAKEVIEW CADILLAC HOLDINGS LLC
8131 E JEFFERSON AVE
DETROIT,MI48214
 HOLDING CO. MI 557,743 5,907,200 LSSM
 
(5) ADRIAN VILLAGE GP LLC
8131 E JEFFERSON AVE
DETROIT,MI48214
46-0876659 		HOUSING ASSIS MI -84 -90 LSSM
 


Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) EVANGELICAL LUTHERAN CHURCH IN AMERICA
8765 W HIGGINS ROAD

CHICAGO,IL60631
41-1568278 		CHURCH IL 501(C)(3) 1 NA
 
 
No
(2) LSSM FOUNDATION
8131 E JEFFERSON AVE

DETROIT,MI48214
38-3201490 		SOCIAL SERV. MI 501(C)(3) 7 LSSM
 
Yes
 
(3) HEARTLINE INC
8131 E JEFFERSON AVE

DETROIT,MI48214
38-2726270 		SOCIAL SERV. MI 501(C)(3) 7 LSSM
 
Yes
 
(4) LUTHERAN HOUSING CORP OF CHEBOYGAN
1035 STANLEY STREET

CHEBOYGAN,MI49721
38-2593772 		SOCIAL SERV. MI 501(C)(3) 9 LSSM
 
Yes
 
(5) LUTHERAN HOUSING CORPORATION OF ALPENA
210 WILSON ST

ALPENA,MI49707
38-2534392 		SOCIAL SERV. MI 501(C)(3) 9 LSSM
 
Yes
 
(6) LUTHERAN HOUSING CORP OF ANN ARBOR
8131 E JEFFERSON AVENUE

DETROIT,MI48214
38-3112348 		SOCIAL SERV. MI 501(C)(3) 7 LSSM
 
Yes
 
(7) LUTHERAN HOUSING CORPORATION OF MONROE
8131 E JEFFERSON AVE

DETROIT,MI48214
38-3258345 		SOCIAL SERV. MI 501(C)(3) 9 LSSM
 
Yes
 
(8) LUTHERAN ADOPTION SERVICE
8131 E JEFFERSON AVE

DETROIT,MI48214
38-3330163 		SOCIAL SERV. MI 501(C)(3) 7 LSSM
 
 
No
(9) LUTHERAN NP HOUSING CORP - LANSING
8131 E JEFFERSON AVENUE

DETROIT,MI48214
30-0141220 		SOCIAL SERV. MI 501(C)(3) 9 LSSM
 
Yes
 
(10) LUTHERAN HOUSING CORPORATION - CALVARY
4950 GATESHEAD STREET

DETROIT,MI48236
20-8466348 		SOCIAL SERV. MI 501(C)(3) 9 LSSM
 
Yes
 
(11) LUTHERAN IN-HOME CARE
8131 E JEFFERSON

DETROIT,MI48214
45-3164676 		HOME CARE MI 501(C)(3) 9 LSSM
 
Yes
 
(12) CHRISTIAN HOME HEALTH CARE
8115 E JEFFERSON

DETROIT,MI48214
74-3252227 		SOC. SERVICES MI 501(C)(3) 7 LSSM
 
Yes
 
(13) LUTHERAN REHABILITATION SERVICES
8131 E JEFFERSON AVE

DETROIT,MI48214
46-4907955 		HOME CARE MI 501(C)(3) 9 LSSM
 
Yes
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) DANISH VILLAGE LDHA LP

8131 E JEFFERSON AVE
DETROIT,MI48214
20-2660328 		LOW-INCOME HO MI NA
  		RELATED -43 -581   No 0 Yes   0.010 %
(2) ADRIAN VILLAGE LDHA LP

8131 E JEFFERSON AVE
DETROIT,MI48214
45-4532834 		LOW-INCOME HO MI N/A
 RELATED -84 -90   No 0 Yes   0.010 %










Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No












Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
Yes
 
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
 
No
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
Yes
 
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
 
No
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
Yes
 
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
 
No
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
 
No
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
Yes
 
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) CHRISTIAN HOME HEALTH CARE

 B 366,193 FMV





Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
Schedule R (Form 990) 2014
Additional Data


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