2024-05-15T15:19:04-05:00 2023-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-07-01 362167778 Lutheran Child and Family Services of Illinois LUTH 7087717180 One Oakbrook Terrace 501 Oakbrook Terrace IL 601814479 Michael A Bertrand President & CEO 7087717180 2024-05-15 1 Michael Bertrand XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Michael A Bertrand One Oakbrook Terrace 501 Oakbrook Terrace IL 601814479 42479593 0 X www.LCFS.org X 1873 IL Lutheran Child and Family Services of Illinois (Agency) is a nonprofit statewide social service agency whose mission is to attract, develop, mobilize, and provide resources to improve the well-being of children, individuals, families, congregations, and communities so that their lives are improved. 16 15 594 192 0 0 5309498 5739179 31678167 35304773 33901 9183 383998 1257724 37405564 42310859 9433815 10614747 0 0 18837412 21461791 49500 0 688070 7191048 7904684 35511775 39981222 1893789 2329637 18349574 24768206 9008372 13431376 9341202 11336830 X In response to God's love, Lutheran Child and Family Services of Illinois engages with youth, adults, families and communities and other stakeholders to improve the well-being of those we are called to serve. 0 0 27213578 10512172 32250568 Foster Care - LCFS supervises the care of approximatley 2,167 children whom the State of Illinois has removed from their biological homes because of abuse or neglect. LCFS identifies, trains, and licenses foster parents and provides ongoing training and home visits to ensure the well-being of each child in care. 2018736 5576 2331556 Residential - LCFS is committed to helping children and youth especially those who are at risk. Southern Thirty Adolescent Center (STAC) is the residential program for youth who need specialized help, providing services as a 30-day shelter and diagnostic program for adolescents aged 11-17. STAC provides emergency shelter care, clinical assessments, counseling and family intervention. FY23 provided emergency shelter for 45 youth. 2004729 0 827657 Camp Wartburg is a children's summer camp and year-round retreat center owned and operated by LCFS. Its mission is to provide an outdoor Christian ministry where people can encounter God and His creation. FY23 Camp was visited by 5,954 youth and individuals for retreats and outdoor education. 1156983 59669 0 Home Based Services - LCFS provides a variety of home-based services to strengthen families and prevent child abuse and neglect, such as intact family recover, housing advocacy, family prevention/reunification, teen pregnancy counseling, extended family support, and unified delinquency intervention services. 233 at-risk families were strengthened through preventative services. 934382 37330 591509 Adoption - LCFS assists families in adopting children domestically and internationally and provides care and counseling to pregnant women considering adoption for their children. FY23 saw 180 adoptions to forever homes. 187629 0 148403 Family Counseling - LCFS operates a wide range of programs throughout Illinois that support and serve families and children so the family can remain together. LCFS has counselors throughout Illinois who can help with specialized care to individuals and families facing difficult situations. These programs help identify and use family strengths to enhance family functioning and improve parental and child care performance. 71 individuals and families were supported through counseling services. 2278994 96999 739912 33516037 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 0 0 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 1 1 0 0 0 1 55 0 1 594 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X X Michael A Bertrand 7087717180 One Oakbrook Terrace 501 Oakbrook Terrace IL 601814479 Michael Bertrand President & CEO 40.00 2.00 X X 219216 0 12380 Rev Bill Geis Board Chair (until 01/23) 1.00 1.00 X X 0 0 0 Anthony Stephens Vice Chair 1.00 2.00 X X 0 0 0 Melvin Faulkner Treasurer 1.00 2.00 X X 0 0 0 Laurie Erickson Secretary 1.00 1.00 X X 0 0 0 Mandy Lesko Board Trustee 1.00 1.00 X 0 0 0 Bruce Meier Board Trustee 1.00 2.00 X 0 0 0 Christine Peggau Board Trustee 1.00 1.00 X 0 0 0 Tracy Stockard Board Trustee 1.00 1.00 X 0 0 0 Robert Blackwell Board Member 1.00 1.00 X 0 0 0 Paul Bacon At Large Board Member 1.00 1.00 X 0 0 0 Rev Jeffrey Howell At Large Board Member 1.00 1.00 X 0 0 0 Rev David Lyle At Large Board Member 1.00 1.00 X 0 0 0 Tamela Milan-Alexander At Large Board Member 1.00 1.00 X 0 0 0 Ralph Morris At Large Board Member (until 01/23) 1.00 2.00 X 0 0 0 Wayne Price At Large Board Member 1.00 1.00 X 0 0 0 Patrick Schott At Large Board Member (until 01/23) 1.00 2.00 X 0 0 0 Gretchen Winter At Large Board Member 1.00 1.00 X 0 0 0 Brenna Woodley At Large Board Member 1.00 1.00 X 0 0 0 Beverly Jones Vice President & COO 40.00 2.00 X 180422 0 10243 LaTasha Roberson-Guifarro VP and Chief Strategy & Innov. Off. 40.00 1.00 X 128124 0 8887 Cheryl Wendt VP and Chief Development Officer 40.00 1.00 X 133188 0 1020 Dhiren Shah Chief Financial Officer 40.00 1.00 X 80253 0 6862 Heidi Jesswein-Darville Director of Human Resources 40.00 0.00 X 100880 0 25659 Maria Avila Assistant Controller 40.00 0.00 X 104417 0 1843 946500 0 66894 6 0 1 0 Angel Adoption 820 E Terra Cotto Ave Ste 149 Crystal Lake IL 60014 Adoption 9014995 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 Accounting Services 281087 Rincon Family Services 3942 W North Ave Chicago IL 60647 Rehab Clinic 253344 Dell Financial Services PO Box 5292 Carol Stream IL 60197 Financial Services 168672 EAN Services LLC PO Box 402383 Atlanta GA 30384 Automobile Services 149204 14 94186 208324 3146211 2290458 104706 5739179 Government Fees 624100 33737204 33737204 Camp Wartburg 624100 827657 827657 Adoption 624100 591509 591509 Family Counseling 624100 148403 148403 35304773 9916 9916 32497 595 32635 -595 -138 -733 -733 135964 208324 135504 460 460 412344 0 412344 412344 844920 844920 844920 42310859 36149693 0 421987 10614747 10614747 776528 639126 122864 14538 17272082 14172302 2774138 325642 2111441 1841607 227107 42727 1301740 1135382 140016 26342 117512 117512 35752 35752 2297 2297 1757366 680103 1006931 70332 1365552 722942 490661 151949 1455371 1643846 -222623 34148 1592022 1407130 177357 7535 128158 30006 84182 13970 158225 6407 151818 244935 208041 36894 337017 287207 46453 3357 Maintenance & Repairs 234062 89687 143878 497 Bad Debt Expense 140274 140274 Outside Printing 86113 28755 54694 2664 Membership Dues 51957 5825 43325 2807 198071 2924 203585 -8438 39981222 33516037 5777115 688070 3548746 5667275 172123 80736 5416328 6882843 256008 229692 6205584 2655124 3550154 3550460 216506 298918 5189709 8058282 18349574 24768206 3280807 3561588 0 42703 2817279 2593208 2910286 7233877 9008372 13431376 X 3972283 5358039 5368919 5978791 9341202 11336830 18349574 24768206 X 2329637 16057 2734 -352800 X 0 0 0 X 3408432 4406562 7514900 5309498 5739179 26378571 23675173 25585607 29710877 31678167 35304773 145954597 330028 320267 368505 392668 412344 1823812 27413633 30312436 37594282 37380333 41456296 174156980 32068 16080 379068 1089312 304407 1820935 0 32068 16080 379068 1089312 304407 1820935 172336045 69456 24993 4236 13848 9916 122449 69456 24993 4236 13848 9916 122449 460 460 300802 182130 176148 20423 844920 1524423 27783891 30519559 37774666 37414604 42311592 175804312 0.98030 0.97180 0.00070 0.00110 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2018 Amount: $ 300,802. 2019 Amount: $ 182,130. 2020 Amount: $ 176,148. 2021 Amount: $ 20,423. 2022 Amount: $ 844,920. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 69130 0 0 69130 0 Part II-B, Line 1: Mike Bertrand lobbied for rate increases within the child welfare industry. Additionally, he lobbied for increased funding for children and families in the foster care system. Hired lobbyist contractor worked with LCFS to advocate on behalf of children and families in need in the General Assembly of State of Illinois. 0 1 X 11853360 553757 705009 13112126 12085248 222152 -454040 11853360 8997958 1661870 1425420 12085248 7767085 1001236 229637 8997958 7488759 31187 247139 7767085 0.62369 0.37631 0.00000 0 0 989809 989809 4386254 2009090 2377164 482219 454532 27687 347302 191502 155800 3550460 Beneficial Interest in Perpetual Trusts 4817822 Security Deposits 87837 Operating Right-of-Use Asset 2957612 Pension Asset 195011 8058282 Deferred Lease Liability 3104381 Deposits 106022 Other Liabilities 3743992 Un-Cashed Checks 279482 7233877 Part IV, Line 2b: The Agency has a contractual relationship with an unrelated organization that performs marketing and advertising services for adoptive families whereby the Agency acts as a fiscal intermediary between this organization and the organization's clients due to a state of Illinois requirement. The Agency considers its relationship with the organization to meet the accounting definition of an agent and, therefore, does not recognize these transactions in the consolidated statement of activities. Funds collected on behalf of the organization and not yet remitted back to the organization are recorded as a liability. At June 30, 2023, the Agency had a balance of $367,600 within other liabilities on the consolidated statement of financial position related to these transactions. Part V, Line 4: The Agency's Board designated endowment fund is managed to generate an average annual return on investments that allows for a percentage of the fund to be distributed annually to the operating fund for use in the programs and services of the Agency. Donor-restricted funds are utilized for the specific purpose designated by the donor. Harvest Festival Dinner 179893 113530 66363 56937 20025 2930 18213 Let Your Love Shine Dinner 130648 73204 57444 25938 1 33747 21590 12157 11461 344288 208324 135964 56937 57424 2930 18213 135504 460 1 Foster Care Board Payments 1744 10484984 Foster Care and Residential Assistance 1078 93378 FMV Clothing, Transportation, Housing, Food Birthmother Assistance 9 36385 FMV Housing, Food, Utiliites, Clothing Allowance Part I, Line 2: The majority of grants are provided to foster parents and on behalf of foster children. Those recipients are eligible for grants based on strict adherence to foster care policies and procedures. Non-foster care grant recipients must meet the policies under the auspices of each individual program. All grant procedures, eligibility and payments are monitored by appropriate program, supervisory and administrative staff. X X X 0 0 0 0 0 0 0 0 0 Michael Bertrand President & CEO 219216 0 0 0 0 0 1314 0 11066 0 231596 0 0 0 Beverly Jones Vice President & COO 180422 0 0 0 0 0 1075 0 9168 0 190665 0 0 0 X Gifts 169 104706 FMV 0 0 1 0 Part I, Column (b): Represents the number of contributions. Form 990, Part VI, Section A, line 6 The members of the Corporation shall be comprised of each individual member of the Board of Trustees and any other Lutheran congregation or other Lutheran entity in the State of Illinois which indicates in writing a desire to be a Member and is accepted by vote of the then Board of Trustees of the corporation. Form 990, Part VI, Section A, line 7a The organization has members who may elect one or more members of the governing body. Each member chooses one individual representative for the corporate nominating committee. Form 990, Part VI, Section A, line 7b Changes in the by-laws are subject to the approval of members. Form 990, Part VI, Section B, line 11b The Agency's Form 990 is prepared by a third party tax firm. The organization's controller performs a review of the Form 990 prior to filing with the IRS. The members of the Board are provided copies before filing. Form 990, Part VI, Section B, line 12c Board members are required to sign a conflict of interest form annually. Any Trustee who is individually or as a part of a business or professional firm involved in any business transactions or providing professional services to the corporation shall disclose this relationship to the Board Chair, and shall not participate in any vote taken by the Board of Trustees in respect to such transactions or services, except that the ownership of a less than one percent (1%) interest in an entity so involved with the corporation shall not cause such Trustee to be so disqualified. Form 990, Part VI, Section B, line 15a The compensation of the President & CEO is determined using a compensation committee and compensation surveys or studies and is approved by the Executive Committee of the Board of Trustees annually in an executive session during the fall or winter board meeting. This Board is not comprised of any employees. It is the policy of the Agency to pay wages and salaries which are competitive with other social services organizations with similar scope and services in the community. The compensation for the officers of the organization is established by the President & CEO. Form 990, Part VI, Section C, line 19 The most recent audited financials are available on LCFS's website. Governing documents, including the conflict of interest policy, are not published on the website nor provided for public review. Form 990, Part XI, line 9: Pension-Related Changes Other Than Net Periodic Benefit Costs 858,166. Components of Net Periodic Benefit Cost 134,332. Change in Value of Perpetual Trusts -65,799. Transfer to LCFS Foundation -1,279,499. Lutheran Child and Family Services of Illinois Foundation One Oakbrook Terrace Suite 501 Oakbrook Terrace IL 60181 367276007 Supporting Foundation IL 501(c)(3) Line 12a, I Lutheran Child and Family Services of Illinois 1 360 Youth Services 1305 West Oswego Road Naperville IL 60540 362936229 Preventative Education, Counseling, and Shelter IL 501(c)(3) Line 7 Lutheran Child and Family Services of Illinois 1 Arthur D Day and Armilda A Day Memorial Trust 130 N Water Street Decatur IL 62523 376267282 Trust IL Lutheran Child and Family Services of Illinois T 63936 3359250 1.00000 1 Camp Wartburg 55 W Monroe St Ste 1925 Chicago IL 60603 Retreat Center and Camp IL Lutheran Child and Family Services of Illinois C 1.00000 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 Lutheran Child and Family Services of Illinois Foundation R 1279499 Cash