Nonprofit · EIN 26-2266476
ADOPTION AND FOSTER CARE SPECIALIST INC
Tax-exempt · SWARTZ CREEK, MI 48473
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $4,398,555 | $3,872,138 | $526,417 | $3,389,817 | $258,146 | $3,131,671 |
| September 30, 2024 | 990 | $3,670,359 | $3,602,288 | $68,071 | $2,818,208 | $212,954 | $2,605,254 |
| September 30, 2023 | 990 | $3,713,727 | $3,611,897 | $101,830 | $2,715,682 | $178,499 | $2,537,183 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $4,337,682
- Investment income
- $57,873
- Net gain from sales of assets
- $19,500
- Other revenue
- $3,000
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $1,768,114
- Salaries, compensation and benefits (total)
- $2,048,070
- Professional fundraising fees
- $0
- Accounting fees
- $46,807
- Occupancy
- $30,664
- Travel
- $51,619
- Depreciation
- $62,374
- Program services (functional)
- $3,231,371
- Management and general (functional)
- $640,767
Balance sheet and other
- Total assets, start of year
- $2,818,208
- Total assets, end of year
- $3,389,817
- Total liabilities, end of year
- $258,146
- Net assets, end of year
- $3,131,671
- Land, buildings and equipment
- $851,569
- Net assets without donor restrictions
- $3,131,671
- Gross unrelated business income
- $3,000
- Gross receipts
- $4,398,555
- Employees
- 27
- Year formed
- 2008
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE LUZI | PRESIDENT AN Officer | 60 | $237,362 | $20,001 |
| JENNIFER HECT-KELLY | V. PRESIDENT Officer | 60 | $237,980 | $15,000 |
| DAVID LUZI | TREASURER AN Officer | 50 | $104,083 | $15,000 |
| AMY FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| DANIEL FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| KELLI MELEN | DIRECTOR Trustee or director | – | $0 | $0 |
| JOHN ORTMAN | DIRECTOR Trustee or director | – | $0 | $0 |
| STEVEN STUART | SECRETARY Officer | – | $0 | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE LUZI | PRESIDENT AN Officer | 60 | $244,794 | $20,001 |
| JENNIFER HECT-KELLY | V. PRESIDENT Officer | 60 | $242,470 | $15,000 |
| DAVID LUZI | TREASURER AN Officer | 50 | $113,810 | $15,000 |
| AMY FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| DANIEL FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| JOHN ORTMAN | DIRECTOR Trustee or director | – | $0 | $0 |
| STEVEN STUART | SECRETARY Officer | – | $0 | $0 |
990 for the year ended September 30, 2023: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JACQUELINE LUZI | PRESIDENT AN Officer | 60 | $244,831 | $20,001 |
| JENNIFER HECT-KELLY | V. PRESIDENT Officer | 60 | $246,372 | $15,000 |
| DAVID LUZI | TREASURER AN Officer | 50 | $115,859 | $15,000 |
| AMY FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| DANIEL FARRINGTON | DIRECTOR Trustee or director | – | $0 | $0 |
| JOHN ORTMAN | DIRECTOR Trustee or director | – | $0 | $0 |
| STEVEN STUART | SECRETARY Officer | – | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2031 S ELMS RD BLDG B, SWARTZ CREEK, MI 48473-9728
- In care of
- % DAVID LUZI
- Principal officer (990 for 2024)
- JACQUELINE LUZI, 624 N MAIN ST, LAPEER, MI 48446
- Signed the 990
- JACQUELINE LUZI, PRESIDENT AND CEO
- Phone
- (810) 614-0801
- Return prepared by
- MATTINA KENT & GIBBONS PC
Mission
TO PROVIDE SOCIAL SERVICES IN THE AREAS OF INDIVIDUAL, JOINT AND FAMILY COUNSELING, PSYCHOLOGICAL TESTING, EVALUATION AND ASSESSMENT REPORTS, GROUP COUNSELING WITH CHILDREN, ADOLESCENTS AND ADULTS, AND CONSULTATION AND TRAINING PRIMARILY AS THEY RELATE TO ADOPTION AND FOSTER CARE SERVICES.
Program accomplishments
- DURING THE FISCAL YEAR, ADOPTION AND FOSTER CARE SPECIALISTS, INC. FACILITATED THE ADOPTION OF CHILDREN INTO FAMILIES. THESE WERE ALL SPECIAL-NEEDS CHILDREN WITH EMOTIONAL, MEDICAL AND/OR COGNITIVE DISABILITIES. THERE WERE SEVERAL LARGE SIBLING GROUPS THAT THE AGENCY WAS ABLE TO KEEP TOGETHER IN PERMANENT FAMILIES THROUGH ADOPTION. IN THE PAST, ROUGHLY ONE HALF OF THE CHILDREN SERVICED FOR ADOPTION BY THE AGENCY HAVE BEEN 10 YEARS OF AGE OR OLDER. DURING THIS FISCAL YEAR, THERE WAS A NOTED CHANGE IN THE AGE WITH MANY OF THE CHILDREN ADOPTED BEING BELOW THE AGE OF 6. THIS CHANGE IS DIRECTLY RELATED TO THE AGE THAT THE CHILDREN ARE ENTERING FOSTER CARE BEING YOUNGER THAN IN PAST YEARS AS WELL AS THE COURTS GENERAL LEAN TO ESTABLISH PERMANENCY IN A FASTER TIME FRAME RESULTING IN THE TERMINATION OF PARENTAL RIGHTS OCCURRING MORE QUICKLY WHEN THERE IS A LACK OF PROGRESS ON THE TREATMENT PLAN BY THE BIRTH PARENTS. ADOPTION AND FOSTER CARE SPECIALISTS HAS ALSO PROVIDED THE STATE OF MICHIGAN WITH FOSTER CARE AND FOSTER HOME LICENSING SERVICES. DURING THIS FISCAL YEAR, THE AGENCY PROVIDED FOSTER CARE SERVICES FOR A NUMBER CHILDREN. THERE WERE A NUMBER OF FOSTER HOMES THAT PROVIDED CARE FOR THESE CHILDREN AS WELL AS SOME UNLICENSED RELATIVE CARE PLACEMENTS THAT WERE SUPERVISED BY THE AGENCY. SEVERAL OF THE FOSTER HOMES WERE BORROWED FROM OTHER AGENCIES (MDHHS) WITH MONITORING BY ADOPTION AND FOSTER CARE SPECIALISTS, INC BEING MANDATED. ADOPTION AND FOSTER CARE SPECIALISTS INC HAS A NUMBER OF LICENSED FOSTER HOMES FOR THE CARE OF MICHIGAN COURT WARDS. THE AGENCY HAS ALSO LICENSED ADDITIONAL HOMES AND TRANSFERRED THE LICENSE TO THE FAMILY'S LOCAL MDHHS OFFICE. ADOPTION AND FOSTER CARE SPECIALISTS INC. HAS BEEN NOTED FOR THE TIMELINESS OF FOSTER HOME LICENSURE FOLLOWING A STUDY BY THE STATEWIDE MDHHS OFFICE. DURING THIS FISCAL YEAR, THE AGENCY HAS WORKED WITH THE BIRTH PARENTS WITH SUCCESSFUL REUNIFICATION OF CHILDREN.Expenses $3,231,371
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 26-2266476
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P31)
- Assets (IRS master file)
- $3,389,817
- Income (IRS master file)
- $4,398,555
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $4,398,555 | $3,872,138 | $3,389,817 | XML |
| 990-T | September 2025 | – | – | – | IRS |
| 990 | September 2024 | $3,670,359 | $3,602,288 | $2,818,208 | XML |
| 990-T | September 2024 | – | – | – | IRS |
| 990 | September 2023 | $3,713,727 | $3,611,897 | $2,715,682 | XML |
| 990-T | September 2023 | – | – | – | IRS |
| 990 | September 2022 | $3,544,160 | $3,414,390 | $2,643,450 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2266476).
Questions about ADOPTION AND FOSTER CARE SPECIALIST INC
- What is the EIN of ADOPTION AND FOSTER CARE SPECIALIST INC?
- The employer identification number (EIN) of ADOPTION AND FOSTER CARE SPECIALIST INC is 26-2266476.
- Is ADOPTION AND FOSTER CARE SPECIALIST INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to ADOPTION AND FOSTER CARE SPECIALIST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ADOPTION AND FOSTER CARE SPECIALIST INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ADOPTION AND FOSTER CARE SPECIALIST INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ADOPTION AND FOSTER CARE SPECIALIST INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of ADOPTION AND FOSTER CARE SPECIALIST INC?
- The 990 for the year ended September 30, 2025 names JACQUELINE LUZI.
- Who are the officers and directors of ADOPTION AND FOSTER CARE SPECIALIST INC?
- The 990 for the year ended September 30, 2025 lists 8 people; 3 received compensation from the organization, the highest $237,362 (JACQUELINE LUZI, PRESIDENT AN).
- How much revenue does ADOPTION AND FOSTER CARE SPECIALIST INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $4,398,555, expenses of $3,872,138 and total assets of $3,389,817 at year end.
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