2024-04-25T15:00:24-05:00 2023-09-30 390859910 BAKER TILLY US LLP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-10-01 382712084 ORCHARDS CHILDRENS SERVICES INC ORCH 2482580440 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 NICOLE LAWSON PRESIDENT & CEO 2482580440 2024-04-25 1 NICOLE LAWSON XXX-XX-XXXX 1 TROY MARINE CPA P00187863 4147775500 2024-04-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NICOLE LAWSON 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 30935814 0 X WWW.ORCHARDS.ORG X 1962 MI STRENGTHENING THE COMMUNITY THROUGH QUALITY SERVICES TO CHILDREN & FAMILIES. PROVISION OF SERVICES DESIGNED TO CREATE SAFE ENVIRONMENTS AND SUPPORTIVE COMMUNITIES OFFERING YOUTH OPPORTUNITIES AND HOPE, AND PROVIDING THEM WITH THE CONFIDENCE, CARE AND SKILLS NEEDED TO LEAD A HAPPY AND FULFILLING LIFE. 14 14 449 87 0 0 1391045 1323869 23826822 27083787 178627 203090 -37648 -55092 25358846 28555654 1086607 1787726 0 0 17359511 19003734 0 0 355258 4381607 4637941 22827725 25429401 2531121 3126253 15403955 22438490 1756659 5434903 13647296 17003587 X STRENGTHENING THE COMMUNITY THROUGH QUALITY SERVICES TO CHILDREN AND FAMILIES. PROVISION OF SERVICES DESIGNED TO PREVENT CHILD ABUSE/NEGLECT AND OFFER YOUTH OPPORTUNITIES AND HOPE. 0 0 14379714 18453560 FAMILY PRESERVATION - THE ORGANIZATION SERVED OVER 4,200 FAMILIES ACROSS 12 COUNTIES IN SOUTHEASTERN MICHIGAN: GENESEE, LIVINGSTON, MACOMB, OAKLAND, SHIAWASSEE, WAYNE, MONROE, GRATIOT, HILLSDALE, JACKSON, LENAWEE, AND WASHTENAW WHERE CHILDREN WERE AT RISK OF REMOVAL FROM THEIR BIOLOGICAL HOMES. FOLLOW-UP INQUIRIES AT THREE, SIX AND TWELVE MONTHS AFTER SERVICES CONCLUDED THAT AN ESTIMATED 93% OF THE FAMILIES SERVED WERE ABLE TO REMAIN SAFELY IN THEIR PARENTS' CARE. 6012058 1787726 7934428 PLACEMENT SERVICES - KINSHIP, FOSTER CARE, AND INDEPENDENT LIVING - WE CARED FOR AN AVERAGE OF 198 YOUTH EACH DAY OVER THE LAST YEAR IN OUR FOSTER CARE PROGRAMS, WHICH ARE DESIGNED FOR CHILDREN THAT CANNOT REMAIN IN THEIR OWN HOMES DUE TO ABUSE AND NEGLECT THAT HAS OCCURRED IN THEIR HOMES. INDEPENDENT LIVING IS PART OF OUR FOSTER CARE PROGRAM AND IS SPECIFICALLY DESIGNED TO ASSIST YOUTH WITH FINDING THEM AN APPROPRIATE HOME PROVIDER TO LIVE WITH AND LEARN SKILLS TO MOVE INTO ADULTHOOD. FOR ADOPTION, WE SERVED 265 CHILDREN AND FACILITATED 55 COMPLETED ADOPTIONS. WE HAVE A CONSULTATIVE SERVICES AGREEMENT UNDER CONTRACT WITH MICHIGAN DHHS (ADOPTION RESOURCE CONSULTANTS) TO EXPEDITE ADOPTIONS IN PROCESS AT OTHER AGENCIES. 996561 695799 CLINICAL - FOURTEEN LICENSED AND CREDENTIALED CLINICIANS COMPLETED 3,207 BILLABLE CLINICAL SESSIONS. IN ADDITION, THE AGENY HAS BEEN CONTRACTED BY THE STATE OF MICHIGAN HEALTH AND HUMAN SERVICES TO PROVIDE SERVICES RELATED TO COMPREHENSIVE TRAUMA ASSESSMENTS AND DOMESTIC VIOLENCE INTERVENTION. 640906 0 EDUCATION SERVICES - ORCHARDS PRIMARY PROGRAM IN THIS AREA IS OUR PARENTCHILD+ PROGRAM THAT SERVES CHILDREN 16 MONTHS TO 4 YEARS. THE PROGRAM IS A HOME VISITING LITERACY PROGRAM TRAINED BY THE NATIONAL INSTITUTE IN NEW YORK. THE PROGRAM IS EVIDENCED BASED AS WE VISIT FAMILIES TWICE A WEEK TEACHING PARENTS TO USE EDUCATIONAL TOYS AND BOOKS TO BE THEIR CHILD'S FIRST TEACHER. THE PROGRAM IS DESIGNED TO PREPARE CHILDREN FOR SUCCESS WHEN THEY BEGIN HEAD START AND EVENTUALLY KINDERGARTEN AS RESEARCH HAS SHOWN THAT CHILDREN THAT BEGIN SCHOOL FAR BEHIND NEVER CATCH UP. THE ORCHARDS BELIEVES IN THE MANTRA THAT EDUCATION IS IMPORTANT FROM CRADLE TO COLLEGE. THUS BEYOND K-12, THE ORCHARDS PROMISE AND SACHS SCHOLARSHIP PROVIDES SCHOLARSHIP FUNDING FOR ORCHARDS CLIENT-SCHOLARS WHO RECEIVE FULL TUITION AND HOUSING WHILE ATTENDING A MICHIGAN UNIVERSITY. THESE SCHOLARS ALSO RECEIVE ADDITIONAL SUPPORT FOR EMOTIONAL AND HEALTH CHALLENGES. ORCHARDS PROVIDED SCHOLARSHIPS TO 7 YOUTH THIS YEAR.ORCHARDS COMMUNITY BASED PROGRAMMING ATTEMPTS TO ASSIST THE CHILDREN AND COMMUNITIES WE SERVICE BY HOLDING EVENTS THAT MAKE CHILDHOOD MEMORABLE. THESE EVENTS INCLUDE CAMPING AT SELECTED DAY CAMPS AND AN ANNUAL BIKE DAY. THIS RECREATIONAL PROGRAMMING IS UNDER THE UMBRELLA OF "SUMMER ADVENTURES" WHICH INCLUDES SUMMER CAMP OPPORTUNITIES FOR 130 CLIENTS AS WELL AS THE BIKE GIVEAWAY WHERE A TOTAL OF 400 BIKES, SKATEBOARDS AND SCOOTERS WERE PROVIDED ALONG WITH SAFETY GEAR, SOPORTING EQUIPMENT, BOOKS AND BLANKETS. IN LATE SUMMER, ORCHARDS INCLUDES IMPORTANT COMMUNITY INITIATIVES AND EDUCATIONAL SUPPORT TO CHILDREN K-12 WITH BACK TO SCHOOL OPPORTUNITIES WHICH INCLUDE PROVIDING BACK PACKS, CLOTHING AND SCHOOL SUPPLIES TO OVER 950 YOUTH. IN THE FALL, WE HOST A HALLOWEEN PARTY FOR CHILDREN AND COMMUNITY MEMBERS. AT HOLIDAY TIME, WE GIVE AWAY OVER 450 HOLIDAY FOOD BASKETS FOR THANKSGIVING AND DURING DECEMBER, WE HAVE A TOY DRIVE AND OVER 890 CHILDREN RECEIVE GIFTS FOR THE HOLIDAYS. IN ADDITION, WE ALSO INVITED COMMUNITY MEMBERS TO ADOPT 87 FAMILIES AS THEY SHOP TO MAKE THOSE FAMILIES HAVE THE MOST MEMORABLE HOLIDAYS EVER. ORCHARDS CLOTHING CORNER PROVIDES NEEDED CLOTHING TO CHILDREN ENTERING THE FOSTER CARE SYSTEM, AS WELL AS THE GUARDIANSHIP PROGRAM AND FAMILY PRESERVATION SUPPORT. ORCHARDS PARTNERS WITH GESHER HUMAN SERVICES TO PROVIDE EMPLOYMENT OPPORTUNITIES IN THE CLOTHING CORNER FOR CLIENTS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. ADDITIONAL BASIC NEEDS ARE PROVIDED VIA FURNITURE ACQUISITION AND DELIVERY TO OVER 100 HOUSEHOLDS ANNUALLY. THIS INCLUDES BEDS, SOFAS, APPLIANCES, DRESSERS, DININGTABLES ETC. 640906 0 22029239 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 49 0 1 449 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 0 1 1 0 X NICOLE LAWSON 2482580440 24901 NORTHWESTERN HIGHWAY 500 SOUTHFIELD MI 48075 DREW BESONSON CHAIRPERSON 1.00 X X 0 0 0 JONATHAN LOPATIN VICE CHAIRPERSON 1.00 X X 0 0 0 TANA BRIDGE CHAIR, GOVERNANCE COMMITTEE 1.00 X X 0 0 0 MICHAEL ADKINS SECRETARY 1.00 X X 0 0 0 LAKEISHA FLORENCE TREASURER CHAIR, AUDIT & FINANCE COMMITTEE 1.00 X X 0 0 0 DARRYL GARDNER DIRECTOR 1.00 X 0 0 0 DIANNA RONAN DIRECTOR 1.00 X 0 0 0 EMILY SNOW DIRECTOR 1.00 X 0 0 0 GEORGE K PITCHFORD DIRECTOR 1.00 X 0 0 0 HONORABLE GREGORY PITTMAN DIRECTOR 1.00 X 0 0 0 JENNIFER LOPATIN NCJW APPOINTEE, DIRECTOR 1.00 X 0 0 0 KATORA COLE DIRECTOR 1.00 X 0 0 0 LEA NARENS DIRECTOR 1.00 X 0 0 0 SHARON SPILKIN DIRECTOR 1.00 X 0 0 0 MICHAEL E WILLIAMS PRESIDENT & CEO 60.00 X 215657 0 16905 TROY KULICK CFO 50.00 X 153171 0 15524 SHANNON LASKEY COO 50.00 X 128018 0 24875 LATOYA HARVEY CAO 50.00 X 103804 0 2445 LISA FINGER DIRECTOR OF HUNAM RESOURCES 50.00 X 118880 0 5051 719530 0 64800 5 0 1 0 0 227563 1096306 238552 1323869 FAMILY PRESERVATION 624100 18453560 18453560 PLACEMENT SERVICES 624100 7934428 7934428 CLINICAL SERVICES 624100 695799 695799 27083787 239211 239211 2232162 8440 2226158 50565 6004 -42125 -36121 -36121 48345 227563 103437 -55092 -55092 28555654 27083787 0 147998 1787726 1787726 660399 570106 74731 15562 15781854 13805757 1774528 201569 113942 96757 14464 2721 1194225 1028258 156720 9247 1253314 1145151 93769 14394 95634 22571 60207 12856 5467 5467 36273 36273 1456144 922147 506630 27367 606047 449489 117193 39365 808329 809058 -11796 11067 1058410 999706 56447 2257 193285 168253 23080 1952 SUBSCRIPTIONS 75871 34605 30900 10366 MEMBERSHIPS 36261 113 35473 675 BAD DEBT 13739 13739 252481 175803 70818 5860 25429401 22029239 3044904 355258 9025000 10465216 110249 0 231385 100000 2033628 2696400 278008 236503 2754588 2283672 415851 470916 3309834 4777996 0 3691459 15403955 22438490 1756659 1694645 0 3740258 1756659 5434903 X 13040928 16514769 606368 488818 13647296 17003587 15403955 22438490 3126253 230038 0 X X 0 1 X 1 0 X 1722174 766906 2862005 1391045 1323869 8065999 1722174 766906 2862005 1391045 1323869 8065999 1087460 6978539 139455 143372 101299 254933 239211 878270 8944269 109226787 0.78020 0.82480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 728652 709540 19112 1757986 1415609 342377 267950 158523 109427 470916 RIGHT OF USE ASSET 3691459 3691459 LEASE LIABILITY 3740258 3740258 X 28914204 230038 25075 255113 28659091 -103437 -103437 28555654 25557913 25075 103437 128512 25429401 0 25429401 PART X, LINE 2: THE ORGANIZATION HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES ON RELATED INCOME. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION APPLIES THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -103,437. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 103,437. ANNUAL GALA 275908 227563 48345 3660 62189 4000 33588 275908 227563 48345 3660 62189 4000 33588 103437 -55092 1 FOSTER CARE PASS-THROUGH DOLLARS 495 1787726 PART I, LINE 2: GRANTS PROVIDED RELATE TO DOLLARS PASSED THROUGH TO CAREGIVERS IN THEIR ROLE AS FOSTER PARENTS. X X 0 0 0 0 0 0 0 0 0 MICHAEL E WILLIAMS PRESIDENT & CEO 184915 0 30742 0 0 0 2257 0 14648 0 232562 0 0 0 TROY KULICK CFO 137440 0 15731 0 0 0 908 0 14616 0 168695 0 0 0 SHANNON LASKEY COO 115603 0 12415 0 0 0 1382 0 23493 0 152893 0 0 0 X 225730 FMV X 458 FMV X AUCTION ITEMS 46 8868 FMV X SCHOOL SUPPLIES 14 3495 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER ON COLUMN (B) REPRESENTS THE NUMBER OF DONATIONS. FORM 990, PART VI, SECTION A, LINE 2 JENNIFER LOPATIN AND JONATHAN LOPATIN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE BOARD FINANCE COMMITTEE TO CONDUCT A REVIEW. UPON SATISFACTORY REVIEW, THE BOARD FINANCE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD EXECUTIVE COMMITTEE FOR FINAL APPROVAL. ONCE THE BOARD EXECUTIVE COMMITTEE GIVES FINAL APPROVAL, THE FINAL FORM 990 IS GIVEN TO EACH DIRECTOR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION DISTRIBUTES ANNUAL QUESTIONNAIRES AT THE SEPTEMBER BOARD MEETING AND COLLECTS THESE COMPLETED AND SIGNED DOCUMENTS ATTESTING TO THE ABSENCE OR PRESENCE OF REAL OR PERCEIVED CONFLICTS OF INTEREST, DISCLOSES ANY NOTED CONFLICTS TO THE BOARD AND ENSURES THAT ANY CONFLICTS NOTED ARE REVIEWED FOR APPROPRIATENESS WITH RESPECT TO BUSINESS TRANSACTIONS CONDUCTED AT ARM'S LENGTH AND FAIR MARKET VALUE LEVELS. WHEN REAL OR PERCEIVED CONFLICTS ARE NOTED, THE ATTESTING BOARD MEMBER AND BOARD CHAIR WORK IN CONJUNCTION TO ASSURE THE ATTESTING MEMBER RECUSES THEMSELVES FROM DISCUSSIONS, DELIBERATIONS, DECISIONS, AND VOTES AS NECESSARY AND APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S EXECUTIVE COMMITTEE REVIEWS AND DETERMINES THE CEO'S COMPENSATION AND THE CEO DETERMINES THE COMPENSATION RELATED TO OTHER KEY EMPLOYEES (CFO, COO AND OTHER DIRECT REPORTS) AND REVIEWS FOR APPROPRIATENESS. COMPARATIVE DATA FROM INDEPENDENT SOURCES AND INDUSTRY BENCHMARK STUDIES, INCLUDING SPECIFIC REPORTS TARGETING SUB-SECTOR, SIZE AND SCALE CHARACTERISTICS, ARE USED TO DETERMINE AND ENSURE THE REASONABLENESS OF COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION GENERALLY DOES NOT MAKE INFORMATION BEYOND THAT PRESENTED ON THE FORM 990 AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.