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    <ReturnTs>2024-03-14T08:46:19-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-09-30</TaxPeriodEndDt>
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    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>383095496</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF LINCOLN BEHAVIORAL SERVICES</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Theresa Korroch</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <ForeignPhoneNum>3134504500</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>9315 TELEGRAPH RD</AddressLine1Txt>
        <CityNm>REDFORD</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>482391260</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Mary Jane Urbaniak</PersonNm>
      <PersonTitleTxt>Treasurer Board of Directors</PersonTitleTxt>
      <SignatureDt>2024-03-14</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>lbscares.org</WebsiteAddressTxt>
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      <GrossReceiptsAmt>34178</GrossReceiptsAmt>
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      <ContributionsGiftsGrantsEtcAmt>16</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>34162</ProgramServiceRevenueAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <TotalRevenueAmt>34178</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>16413</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>52</OtherExpensesTotalAmt>
      <TotalExpensesAmt>16465</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>17713</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>149561</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>167274</NetAssetsOrFundBalancesEOYAmt>
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      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>42197</BOYAmt>
        <EOYAmt>29548</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>228189</BOYAmt>
        <EOYAmt>303155</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>26625</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>297011</BOYAmt>
        <EOYAmt>332703</EOYAmt>
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        <BOYAmt>147450</BOYAmt>
        <EOYAmt>165429</EOYAmt>
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        <BOYAmt>149561</BOYAmt>
        <EOYAmt>167274</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide support to Lincoln Behavioral Services by the purchase of 2 residential facilities for Lincoln's clients.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>With the support of Lincoln Behavioral Services we were able to complete updates to both homes. Our residents were able to maintain stable part time employment throughout the year working in a business they have formed. Lincoln Behavioral Services staff offer employment support and daily living support.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Janet Pipkens</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Sheri Crifasi</PersonNm>
        <TitleTxt>Vice President Board of Directors</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Denise McKay</PersonNm>
        <TitleTxt>Secretary Board of Directors</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Mary Jane Urbaniak</PersonNm>
        <TitleTxt>Treasurer Board of Directors</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Michael Pardonnet</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Theresa Korroch</PersonNm>
        <TitleTxt>Board Member</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kris Chernavage</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lindon Munro</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">George Nowsch</PersonNm>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Derek Gemmel</PersonNm>
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          <StateAbbreviationCd>MI</StateAbbreviationCd>
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          <BusinessNameLine1Txt>Lincoln Behavioral Services</BusinessNameLine1Txt>
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        <EIN>382833497</EIN>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Line 16 on the 990 EZ indicates $52.00. This represents checking account charges for the fiscal year., $52|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Prepaid Expenses for FY 2022 Service Agreements for home repairs, $26625, $|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Liabilities owed to Lincoln Behavioral Services for their portion of investment in the 2 residential facilities for adults with mental illness., $147450, $165429|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:| Liabilities of $165,429 owed to Lincoln Behavioral Services for their investment expenses in our 2 Fairweather Homes for mentally ill adults.</ExplanationTxt>
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