2025-08-15T11:44:50-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST STE 2000 MILWAUKEE WI 53202 990 2023-10-01 472481416 CHILD SAFE MICHIGAN CHIL 2485494339 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 LENORA HARDY-FOSTER PRESIDENT AND CEO 2485494339 2025-08-12 1 1 TROY MARINE CPA P00187863 4147775500 2025-08-12 2023 2025-03-06 01:10:19Z LENORA HARDY-FOSTER 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 2360826 0 X WWW.CHILDSAFEMICHIGAN.ORG X 2014 MI TO PROVIDE FOSTER CARE, ADOPTION AND MENTORING SERVICES TO ABUSED, NEGLECTED AND AT-RISK CHILDREN. 20 20 0 730 0 0 835227 824446 1271863 1476192 0 0 -79868 -117549 2027222 2183089 56249 35582 0 0 1495128 1455647 0 0 68866 630887 847105 2182264 2338334 -155042 -155245 1191150 1030686 155008 147571 1036142 883115 X TO PROVIDE FOSTER CARE, ADOPTION AND MENTORING SERVICES TO ABUSED, NEGLECTED, AND AT-RISK CHILDREN. OUR FOCUSES ARE ADVOCACY, PREVENTION, TREATMENT, REUNIFICATION, PERMANENCY AND COMMUNITY OUTREACH. 0 0 2269468 35582 1476192 CHILD WELFARE SERVICES: GUIDED BY THE BELIEF THAT EVERY CHILD DESERVES A SAFE, PERMANENT AND LOVING FAMILY WHERE THEY CAN GROW UP TO BE HAPPY AND PRODUCTIVE MEMBERS OF THEIR COMMUNITIES, CHILD SAFE PROVIDES FOSTER CARE AND ADOPTION FOR CHILDREN THROUGHOUT SOUTHEASTERN MICHIGAN. CHILD SAFE ALSO PROVIDES THE RESOURCES, TOOLS AND SUPPORT NECESSARY TO HELP FAMILIES STAY TOGETHER. OUR COUNSELORS AND THERAPISTS GO DIRECTLY INTO THE HOMES OF AT-RISK FAMILIES TO PROVIDE SUPPORT. IF FOSTER CARE BECOMES NECESSARY, WE WORK WITH THE BIOLOGICAL FAMILY TO STRENGTHEN THE FAMILY UNIT AND REDUCE BARRIERS WHICH ARE PREVENTING THE YOUTH FROM LIVING AT HOME. IN ADDITION, WE RECRUIT AND TRAIN FAMILIES TO PROVIDE LOVING AND SUPPORTIVE FOSTER HOMES TO CHILDREN WHO ARE SEPARATED FROM THEIR BIOLOGICAL PARENTS. IF A CHILD CANNOT SAFELY RETURN HOME, WE SEARCH FOR ALTERNATIVE PERMANENT PLACEMENTS THAT WILL ENSURE THE CHILD GROWS UP IN A PERMANENT, SAFE AND LOVING ENVIRONMENT. MENTORING AND OTHER WRAP AROUND SERVICES ARE PROVIDED TO FURTHER SUPPORT THE CHILDREN IN OUR CARE. 2269468 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 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 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X LENORA HARDY-FOSTER 2483530921 30301 NORTHWESTERN HIGHWAY FARMINGTON HILLS MI 48334 KEITH POMEROY CHAIRMAN 1.00 1.00 X X 0 0 0 DEBORAH BAUGHMAN VICE CHAIR 1.00 1.00 X X 0 0 0 LINDA MARSHALL TREASURER 1.00 1.00 X X 0 0 0 JENNIFER JENNINGS SECRETARY 1.00 1.00 X X 0 0 0 ASHLEY HUDSON DIRECTOR (TERM 02/2024) 1.00 X 0 0 0 CARLY DIETZ DIRECTOR 1.00 X 0 0 0 CHRISTINE COLMAN DIRECTOR (TERM 08/2024) 1.00 X 0 0 0 DAVID GROSSMAN DIRECTOR 1.00 X 0 0 0 DEBBIE SANCHEZ DIRECTOR 1.00 X 0 0 0 DEVON GOUGH DIRECTOR (START 04/2024) 1.00 X 0 0 0 ELIZABETH CURNUTTE DIRECTOR (TERM 07/2024) 1.00 X 0 0 0 JANELL MORCK DIRECTOR 1.00 X 0 0 0 JIM WOLFE DIRECTOR 1.00 X 0 0 0 JOSEPH SAKER DIRECTOR 1.00 X 0 0 0 KEENIE FIEGER DIRECTOR 1.00 X 0 0 0 LAMIJA GREBOVIC DIRECTOR 1.00 X 0 0 0 LILA CHERRI DIRECTOR 1.00 X 0 0 0 MARISSA RUBY DIRECTOR (FROM 04/2024 - 09/2024) 1.00 X 0 0 0 MARY ALBERTSON DIRECTOR 1.00 X 0 0 0 NICK COBURN DIRECTOR 1.00 X 0 0 0 PATRICIA BEECHERL DIRECTOR 1.00 X 0 0 0 PIERRE BOUTROS DIRECTOR 1.00 X 0 0 0 RICHARD NAJARIAN DIRECTOR 1.00 X 0 0 0 WENDY SILVERMAN DIRECTOR 1.00 X 0 0 0 LENORA HARDY-FOSTER PRESIDENT & CEO 2.00 42.50 X 0 274107 27814 0 274107 27814 0 0 1 0 0 391467 212814 220165 62803 824446 FOSTER CARE REVENUE 624100 1476192 1476192 1476192 60188 391467 177737 -117549 -117549 2183089 1476192 0 -117549 X 35582 35582 1170259 1170259 25428 25428 166621 166621 93339 93339 564614 561738 2876 4178 3785 393 114687 114687 37904 37904 674 674 CLIENT EXPENSE REIMBURS 62801 62801 OTHER EXPENSES 26742 25392 1350 PROGRAM ACTIIVITIES 15159 15159 COMMUNICATION 13765 12604 1161 6581 6296 285 2338334 2269468 0 68866 125210 284451 4888 4888 1048036 726015 3305 3404 9711 11928 1191150 1030686 155008 147571 155008 147571 X 1028252 870855 7890 12260 1036142 883115 1191150 1030686 X -155245 2218 X X 0 1 X 1 0 X 832063 926322 1157208 835227 824446 4575266 832063 926322 1157208 835227 824446 4575266 187316 4387950 52754 24053 4953 54374 136134 4711400 6121875 0.93130 0.86840 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 52,754. 2020 AMOUNT: $ 24,053. 2021 AMOUNT: $ 4,953. 2022 AMOUNT: $ 54,374. 2023 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 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. 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 COMBINED 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 COMBINED 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 REMAINS OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSTIONS REQUIRNG RECOGNITION IN ITS COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. ANNUAL GALA 252980 205030 47950 3385 5500 42750 21087 25220 PULL 71580 63817 7763 11370 214 4094 9411 1 127095 122620 4475 39615 1708 1998 11385 451655 391467 60188 3385 56485 44672 27179 46016 177737 -117549 1 FOSTER CARE, ADOPTION, AND MENTORING 194 35582 PART I, LINE 2: CHILD SAFE AND THIRD PARTIES DETERMINE INDIVIDUAL ELIGIBILITY IN THE SPECIFIC PROGRAMS UNDER WHICH ASSISTANCE IS GIVEN. ONCE ELIGIBILITY HAS BEEN DETERMINED CHILD SAFE OR THE THIRD PARTY MONITORS THE INDIVIDUALS TO MAKE SURE THEY REMAIN ELIGIBLE FOR THE ASSISTANCE UNDER THE PROGRAMS. 0 0 0 0 0 0 0 0 0 LENORA HARDY-FOSTER PRESIDENT & CEO 0 249707 0 24400 0 0 0 10107 0 17707 0 301921 0 0 PART I, LINE 3 THE CEO IS COMPENSATED BY A RELATED ORGANIZATION, JUDSON CENTER INC., (FEIN:38-1359084). JUDSON CENTER USES THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE CEO: FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEYS OR STUDIES, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. X 29444 FMV X EVENT AUCTION ITEMS 57 31859 FMV X EVENT SERVICES & SUPPLIES 1 1500 FMV 0 0 1 0 PART I, COLUMN (B): THE AMOUNTS IN COLUMN B REPRESENT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 2 LAMIJA GREBOVIC AND JANELLE MORCK ARE BOARD MEMBERS AND HAVE A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION IS ORGANIZED ON A MEMBERSHIP BASIS. ITS SOLE MEMBER IS JUDSON CENTER, INC., A MICHIGAN NONPROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A AT ALL TIMES THE BOARD OF DIRECTORS WILL BE ELECTED OR APPOINTED BY THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD RECEIVES AND REVIEWS A COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED AT THE ANNUAL BOARD OF TRUSTEES MEETING. THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THAT MAY EXIST AND SIGN A CONFLICT OF INTEREST FORM ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES AND SERVICES: PROGRAM SERVICE EXPENSES 561,738. FUNDRAISING EXPENSES 2,876. TOTAL EXPENSES 564,614. PART IX, LINE 11G INTERCOMPANY EXPENSES OF $553,938 WERE RECLASSED FROM FUNDRAISING TO PROGRAM TO BETTER REFLECT THE ACTUAL NATURE OF THE EXPENSES INCURRED. FORM 990, PART XI, LINE 9: CHANGE IN VALUE IN INVESTMENT IN SUBSIDIARY 2,218. FORM 990, PART XII, LINE 2C: THE PROCESS FOR THE OVERSIGHT OF THE AUDIT AND THE PROCESS FOR THE SELECTION OF THE INDEPENDENT AUDITOR HAS NOT CHANGED DURING THE YEAR. JUDSON CENTER FOUNDATION 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 275341027 SUPPORT OF THE JUDSON CENTER, INC. MI 501(C)(3) LINE 12, A JUDSON CENTER INC 0 JUDSON CENTER STAFFING SOLUTIONS 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 463078309 PAYROLL SERVICE FOR JUDSON CENTER EMPLOYED CONSUMERS W/DISABILITIES MI 501(C)(3) LINE 12, A JUDSON CENTER INC 0 JUDSON CENTER INC 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 381359084 CONTROLLING ENTITY OF CHILD SAFE MI 501(C)(3) LINE 7 0 CHILD SAFE MICHIGAN FOUNDATION 30301 NORTHWESTERN HIGHWAY 100 FARMINGTON HILLS MI 48334 843592390 SUPPORT OF CHILD SAFE MICHIGAN MI 501(C)(3) LINE 12, A JUDSON CENTER INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0