LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC (EIN 381359524) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1899

Legal Domicile

Principal Officer

TIMOTHY KALBFLEISCH

Phone

9896523470

Tax Period

2023-01-01 to 2023-12-31

LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC, founded in 1899, is a mid-sized nonprofit in the Human Services sector that reported $27.1M in total revenue in fiscal year 2023. Expenses of $25.7M left a modest 5% surplus.

Mission

REFER TO SCHEDULE O.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $375,273

Program Service Revenue $26,440,915

Investment Income $41,057

Other Revenue $245,135

TOTAL REVENUE $27,102,380

Expense Breakdown

Grants Paid $3,044,122

Salaries & Benefits $15,839,560

Fundraising Expenses $0

Program Expenses $22,260,409

Other Expenses $6,807,004

TOTAL EXPENSES $25,690,686

Year-over-Year Comparison

	2023	2022	Change
Revenue	$27,102,380	$28,433,599	0.0%
Expenses	$25,690,686	$25,510,105	+0.0%
Net Income	$1,411,694	$2,923,494	-0.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

451

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MATTHEW RESCH	CHAIR	2.00	Officer Director	$0	$0	$0
INGRID DRAPER	VICE CHAIR	2.00	Officer Director	$0	$0	$0
THOMAS FOCKLER	SECRETARY	2.00	Officer Director	$0	$0	$0
PHIL TRAPP	TREASURER	2.00	Officer Director	$0	$0	$0
AL NUECHTERLEIN	DIRECTOR	1.00	Director	$0	$0	$0
ANDREA LOGAN	DIRECTOR	1.00	Director	$0	$0	$0
MAUREEN TIPPEN	DIRECTOR	1.00	Director	$0	$0	$0
DAVID GEHM	PRESIDENT/CEO	8.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$27,102,380	$25,690,686	$19,694,575	$1,411,694
2022	$28,433,599	$25,510,105	$16,091,858	$2,923,494
2021	$23,087,190	$22,816,267	$14,301,633	$270,923
2020	$27,667,327	$23,718,917	$14,519,788	$3,948,410
2019	$22,237,303	$22,669,172	$10,802,071	$-431,869
2018	$19,702,391	$19,687,167	$12,130,541	$15,224

LUTHERAN CHILD & FAMILY SERVICE OF MICHIGAN INC