2023-02-28T14:26:06-06:00 2022-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2021-07-01 362167096 HEPHZIBAH CHILDREN'S ASSOCIATION HEPH 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 LISA EMERSON PRESIDENT 7086497100 2023-02-28 1 LISA EMERSON 999009999 ASHLEY BARSEMA P01332786 6305738600 2023-02-21 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z LISA EMERSON 946 NORTH BOULEVARD OAK PARK IL 60301 12430071 0 X WWW.HEPHZIBAHHOME.ORG X 1902 IL HEPHZIBAH IS A CHILD WELFARE AGENCY PROVIDING GROUP HOME CARE, FOSTER CARE AND DAYCARE SERVICES 18 18 342 125 0 0 11483609 10820908 761574 1142736 658352 149329 -45351 -44942 12858184 12068031 905204 970618 0 0 8905680 8331746 0 0 665691 2051199 2118461 11862083 11420825 996101 647206 12931700 12105627 1758179 1397840 11173521 10707787 X TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS 0 0 3398143 108296 HEPHZIBAH HOME SERVES SOME OF THE YOUNGEST CHILDREN IN ILLINOIS, WHO HAVE ENDURED SIGNIFICANT TRAUMA; SOME TRAUMA THAT IS SUSTAINED AND SEVERE. SINCE OUR FOUNDING IN 1897, OUR PROGRAMMING AND SERVICES AT HEPHZIBAH HOME HAVE GROWN AND EXPANDED TO FURTHER MEET THE NEEDS OF THE FAMILIES WE SERVE. WE HAVE INTRODUCED THERAPEUTIC TEAMS, BEHAVIOR ANALYSTS AND INTERVENTIONISTS, ALONG WITH OUR RESIDENTIAL COUNSELORS TO PROVIDE THE BEST CARE FOR OUR CHILDREN. WE HAVE PROVIDED OUR CARE TEAM WITH THE BEST TOOLS AND ATMOSPHERE THEY NEED TO CARE FOR THE CHILDREN EFFECTIVELY AND SAFELY. OUR RESIDENTIAL PROGRAM SERVES CHILDREN RANGING IN AGE FROM 3 TO 11. TEN (10) KIDS HAVE BEDS ON THE SECOND FLOOR. THE SECOND FLOOR CONSISTS OF OUR GUARANTEED RATE PROGRAM, WHILE THE OTHER KIDS RESIDE ON THE FIRST FLOOR. THE FIRST FLOOR CONSISTS OF OUR DTC (DIAGNOSTIC TREATMENT CENTER). UNDER BOTH PROGRAMS THE CHILDREN ARE PROVIDED WITH OUTSTANDING CARE AND SERVICES. 2416304 835595 FOSTER CARE - HEPHZIBAH OFFERS AN INTENSIVE SPECIALIZED FOSTER CARE PROGRAM THAT BUILDS ON A UNIQUE CONCEPT OF TEAM. FOCUS IS ON FINDING FOSTER CARE PLACEMENT FOR THE EMOTIONALLY DISTURBED / BEHAVIORALLY DISORDERED CHILD. HEPHZIBAH'S TEAMS ARE FLEXIBLE IN THAT THEIR COMPOSITION IS DICTATED BY THE NEEDS OF THE CHILD. TEAM MEMBERS ALWAYS INCLUDE THE ASSIGNED CASE MANAGER, CASE AIDE, FOSTER FAMILY, AND SUPERVISOR. OTHER AGENCY STAFF ARE INCLUDED AS DICTATED BY THE CHILD'S NEEDS. TREATMENT PLANS AND DECISIONS ARE MADE BY FORMING CONSENSUS IN A TEAMWORK FRAMEWORK. FOSTER PARENTS ARE SPECIALLY TRAINED AND SUPPORTED IN ORDER TO PROVIDE A CORRECTIVE EMOTIONAL AND HEALING ENVIRONMENT TO CHILDREN WHO HAVE BEEN VICTIMS OF ABUSE AND/OR NEGLECT. CONTINUED ON SCHEDULE O.HEPHZIBAH MAINTAINS APPROXIMATELY 90 FOSTER CHILDREN AT ANY GIVEN TIME WHO ARE CONTINUED ON SCHEDULE OPLACED THROUGHOUT THE COOK COUNTY AREA AS WELL AS IN DUPAGE COUNTY. HEPHZIBAH SERVED A TOTAL OF 103 CHILDREN IN FY22. 2003609 15899 DIAGNOSTIC TREATMENT CENTER - PROVIDED SERVICES TO 14 CHILDREN DURING FY22. THE CHILDREN RECEIVED CARING, NURTURING, AND THERAPEUTIC SERVICES 24 HOURS A DAY FOR 365 DAYS. THE CONTINUOUS OBJECTIVE OF THE PROGRAM IS TO PROVIDE A STABLE NURTURING ENVIRONMENT THAT ALLOWS FOR THE CHILDREN TO BEGIN AND CONTINUE TO HEAL FROM ALL OF THEIR PAST ABUSE AND TRAUMA. DAILY THERAPEUTIC INTERACTIONS WITH THE PROFESSIONAL CHILDCARE STAFF, SOCIAL WORKERS, AND THERAPISTS AID IN THE HEALING PROCESS. 1510394 10828 1142736 DAY CARE - PROGRAM SERVES OVER 600 SCHOOL-AGED CHILDREN FROM DIVERSE SOCIOECONOMIC BACKGROUNDSFULFILLING A CRITICAL NEED IN THE OAK PARK COMMUNITY FOR AFFORDABLE, SCHOOL-AGE DAY CARE. OUR PROGRAM OFFERS A NURTURING, ENRICHING AND DYNAMIC DAY CARE EXPERIENCE FOR OAK PARK CHILDREN IN GRADES K-5 AFTER SCHOOL, ON SCHOOL HOLIDAYS AND DURING THE SUMMER MONTHS. OUR DAY CARE ACTIVITIES ARE DESIGNED TO HELP CHILDREN ACHIEVE THEIR FULL SOCIAL, EMOTIONAL AND INTELLECTUAL POTENTIAL BY FOSTERING THE DEVELOPMENT OF A WIDE VARIETY OF SKILLS, AS WELL AS SOCIAL COMPETENCE AND A POSITIVE SELF-IMAGE. CHILDREN GAIN EXPERIENCE IN AREAS SUCH AS ARTS AND CRAFTS, GROUP GAMES, MOVEMENT AND MUSIC, FIELD TRIPS AND PHYSICAL ACTIVITIES SUCH AS SWIMMING AND ICE SKATING. 1510394 10828 1142736 9328450 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 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 0 0 0 1 42 0 1 342 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X RICHARD WESLEY 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 LISA EMERSON PRESIDENT 1.00 0.30 X X 0 0 0 JENNIFER ELLIS-JACKSON VICE-PRESIDENT 1.00 X X 0 0 0 DONNA ROLF SECRETARY 1.00 X X 0 0 0 JOHN IDE TREASURER 1.00 0.30 X X 0 0 0 KENNA MACKINNON IMMEDIATE PAST PRESIDENT 1.00 0.30 X X 0 0 0 LISA AZU-POPOW DIRECTOR 1.00 X 0 0 0 AMY FELTON DIRECTOR 1.00 X 0 0 0 MARK T FISHER DIRECTOR 1.00 X 0 0 0 JERECKI GARNER DIRECTOR (AS OF 04/2022) 1.00 X 0 0 0 BERNIE LACAYO DIRECTOR (LEFT 05/2022) 1.00 X 0 0 0 ALEX LEIBOWITZ DIRECTOR (AS OF 04/2022) 1.00 X 0 0 0 JOHN MCCONVILLE DIRECTOR 1.00 X 0 0 0 LYNDE O'BRIEN DIRECTOR 1.00 X 0 0 0 MARCIA PRESTON DIRECTOR 1.00 X 0 0 0 RONDELL RICHARDSON DIRECTOR 1.00 X 0 0 0 PETE SENECHALLE DIRECTOR 1.00 X 0 0 0 BYRON F TAYLOR DIRECTOR 1.00 0.30 X 0 0 0 CRAIG WILLIAMS DIRECTOR 1.00 X 0 0 0 JON YATES DIRECTOR 1.00 X 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR 40.00 X 197967 0 29224 MARY TORTORICI DIRECTOR OF FINANCE 40.00 X 141773 0 24580 NANCY DORFMAN-SCHWARTZ CHEIF OPERATING OFFICER 40.00 X 129055 0 16194 JULIE DVORSKY DIRECTOR OF FAMILY BASED SERVICES 40.00 X 122476 0 20916 JAMES WOYWOD DIRECTOR OF GROUP HOMES 40.00 X 117343 0 17223 MARY JANE JOYCE-BYRNE DIRECTOR OF HUMAN RESOURCES 40.00 X 106406 0 18622 815020 0 126759 6 0 1 0 CKA ENTERPRISES INC 10427 S VICKY LANE PALOS HILLS IL 60465 REMODELING 146910 ESQUIROL HOUSEKEEPING SERVICES CORP 1114 W HILLSIDE DR BENSENVILLE IL 60106 CLEANING & SANITIZING 129583 2 24999 613517 85000 8444411 1652981 91315 10820908 DAY CARE 624410 1142736 1142736 1142736 76801 76801 244173 171645 72528 72528 72528 141606 613517 190395 -48789 -48789 MISCELLANEOUS 900099 3847 3847 3847 12068031 1142736 0 104387 970618 970618 509473 21710 422634 65129 6332895 5374839 622669 335387 310898 265418 29107 16373 490929 397389 64935 28605 687551 545222 102441 39888 93747 39868 8718 45161 17073 17073 38914 33552 3572 1790 184603 166601 11374 6628 4738 2743 566 1429 569936 494328 26657 48951 100589 76099 7503 16987 530093 435910 61927 32256 95280 90827 4038 415 29713 24236 3657 1820 7668 5317 524 1827 214224 194142 14783 5299 45960 34770 3428 7762 IN-KIND EXPENSES 91315 79240 12075 MEMBERSHIP DUES 33512 31114 2398 EQUIPMENT, RENTAL, REPA 31288 26879 2970 1439 MISCELLANEOUS 16547 9950 2052 4545 13261 7678 1583 4000 11420825 9328450 1426684 665691 2573831 2012935 252692 271852 248204 1288488 1508183 177416 172245 6155820 3843922 1795947 2311898 3765004 3480905 2806470 2371257 12931700 12105627 1659759 1233497 45165 116044 53255 48299 1758179 1397840 X 7394940 7648576 3778581 3059211 11173521 10707787 12931700 12105627 X 647206 -678420 -434520 X X 0 1 X 1 0 X 8335825 8813896 9134768 11483609 10820908 48589006 8335825 8813896 9134768 11483609 10820908 48589006 205322 48383684 63661 72983 69236 58658 76801 341339 30 137300 720 1303 3847 143200 49073545 6497754 0.98590 0.98280 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 137,300. 2019 AMOUNT: $ 720. 2020 AMOUNT: $ 1,303. 2021 AMOUNT: $ 3,847. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 3860346 2049503 1810843 26985 20764 6221 2013239 1596211 417028 195250 177444 17806 2311898 BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 2371257 2371257 OBLIGATIONS UNDER CAPITAL LEASE 48299 48299 X 11145486 -678420 -434520 -1112940 12258426 -190395 -190395 12068031 11611220 190395 190395 11420825 0 11420825 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION AS DEFINED BY SECTION 501 (C)(3) OF THE IRC. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WERE NO TAXES OWED FOR THE YEARS ENDED JUNE 30, 2022 AND 2021. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ONE STATE. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2022 AND 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST -434,520. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 -190,395. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 190,395. HEART OF GOLD BALL 675030 551475 123555 38496 10800 60399 13860 35707 ROCK & ROLL 28567 19156 9411 3916 850 4645 3886 5 51526 42886 8640 3136 950 13750 755123 613517 141606 45548 12600 65044 13860 53343 190395 -48789 0 FOSTER CARE / RESPITE CARE / PARENT TRAINING 100 764222 PROGRAM ACTIVITY FEES - INCLUDES FIELD TRIPS, CAMPS, WORKSHOPS, TALENT SHOWS, MENTORING ACTIVITIES, HOLIDAY PARTIES, ETC. ALL OF OUR CLIENTS PARTICIPATE IN AT LEAST ONE OF THESE ACTIVITIES 896 89248 CHILDREN ALLOWANCE AS PART OF THE PER DIEM RECEIVED UNDER OUR GOVERNMENT CONTRACT ($5 PER WEEK, PER CHILD IN OUR GROUP HOME) 26 4385 CLOTHING FOR GROUP HOME CHILDREN 26 13747 PROVIDING RENT, UTILITIES, CLOTHING, FOOD, EDUCATIONAL EXPENSES, ETC FOR CLIENTS. THIS SPECIFIC ASSISTANCE TO CLIENTS MEETS A NEED THAT THEY CANNOT. THE MAJORITY OF HEPHZIBAH'S CLIENTS REQUIRE SOME SORT OF ASSISTANCE THROUGHOUT THE YEAR. 322 99016 X X X X 0 0 0 0 0 0 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR 197967 0 0 0 0 0 22608 0 6616 0 227191 0 0 0 MARY TORTORICI DIRECTOR OF FINANCE 141773 0 0 0 0 0 17570 0 7010 0 166353 0 0 0 X PROGRAM SUPPLIES AND ACTIVITIES 363 85573 FAIR MARKET VALUE X EVENT AUCTION ITEMS 36 45548 FAIR MARKET VALUE X SPECIFIC ASSISTANCE TO FAMILIES 110 5142 FAIR MARKET VALUE X GENERAL OFFICE SUPPLIES 1 600 FAIR MARKET VALUE 0 0 0 SCHEDULE M, PART I, COLUMN (B): THE QUANTITIES REPORTED IN PART I, COLUMN (B), REPRESENT THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD AND THE CFO OF THE ORGANIZATION, THE MEMBERS OF THE AUDIT COMMITTEE INCLUDE A MINIMUM OF THREE BOARD MEMBERS OTHER THAN THOSE OF THE FINANCE COMMITTEE. THE REVIEW WILL BE DONE PRIOR TO THE FILING OF THE RETURN WITH THE IRS. THE REVIEW IS A THOROUGH REVIEW OF EACH PAGE OF THE RETURN INCLUDING SUPPORTING SCHEDULES BY THE CFO. AUDIT COMMITTEE MEMBERS WILL HAVE THE OPPORTUNITY TO REVIEW AND RECEIVE ANSWERS TO ANY QUESTIONS THEY HAVE PRIOR TO FILING WITH THE IRS. THE FULL BOARD OF THE ASSOCIATION RECEIVES COPIES OF THE RETURN PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY MEMBER OF THE BOARD OF DIRECTORS OR KEY EMPLOYEE WHO MAY BE INVOLVED IN AN AGENCY BUSINESS TRANSACTION IN WHICH THERE MAY BE A POSSIBLE CONFLICT OF INTEREST SHALL IMMEDIATELY NOTIFY THE PRESIDENT OF THE BOARD (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN THE VICE PRESIDENT OF THE BOARD). EACH BOARD MEMBER SHALL REVIEW THIS POLICY AND SIGN A COPY AT THE BEGINNING OF THEIR TENURE AND THEN ANNUALLY AT THE SEPTEMBER BOARD MEETING. THE PRESIDENT SHALL PROVIDE THE BOARD WITH A REPORT OF ANY CONFLICTS OF INTEREST WITHIN 10 DAYS OF DISCOVERY. THE PRESIDENT OR VICE PRESIDENT OF THE BOARD OF DIRECTORS SHALL DISCLOSE THE POTENTIAL CONFLICT OF INTEREST TO THE OTHER MEMBERS OF THE BOARD AND SUCH DISCLOSURE SHALL BE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH DISCLOSURE IS MADE. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED - THE CONFLICTING INTEREST IS FULLY DISCLOSED, - THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DECISION AND THE APPROVAL OF SUCH TRANSACTION, - A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND -THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS SHALL DETERMINE THE SALARY AND TOTAL COMPENSATION PROVIDED TO THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS AND, IN DOING SO, SHALL CONSIDER THE RECOMMENDATION OF THE EVALUATION COMMITTEE AND FINANCE COMMITTEE, DESIGNATED TO ACT AS THE COMPENSATION COMMITTEE/ TOTAL COMPENSATION INCLUDES BASE SALARY AND BENEFITS. THE COMPENSATION COMMITTEE AND THE BOARD SHALL CONSIDER THE FOLLOWING IN DETERIMING EXECUTIVE DIRECTOR COMPENSATION - COMPARABILITY OF COMPENSATION RECEIVED BY EXECUTIVE DIRECTORS OF SIMILAR NON-PROFIT AGENCIES, REVIEWED EVERY TWO YEARS, - PERFORMANCE GOALS FOR THE EXECUTIVE DIRECTOR SET BY THE BOARD OVERALL AND FOR ANY PARTICULAR YEAR, - COST-OF-LIVING AND ANY OTHER ACROSS THE BOARD INCREASES GIVEN TO AGENCY STAFF, - THE CAPACITY OF THE AGENCY BUDGET AND EXPECTED REVENUES TO SUPPORT A PARTICULAR COMPENSATION LEVEL. THE COMPENSATION COMMITTEE SHALL PROVIDE ITS RECOMMENDATION OF EXECUTIVE DIRECTOR COMPENSATION TO THE TREASURER IN SUFFICIENT TIME FOR IT TO BE INCLUDED IN THE DEVELOPMENT OF THE ANNUAL BUDGET. IT SHALL ALSO PROVIDE ITS RECOMMENDATION TO THE BOARD PRIOR TO THE MEETING AT WHICH THE ANNUAL BUDGET FOR THE FISCAL YEAR IS APPROVED. PRIOR TO OR DURING THE MEETING AT WHICH THE BUDGET FOR THE FISCAL YEAR IS APPROVED, THE BOARD SHALL MAKE ITS FINAL DETERMINATION OF THE TOTAL COMPENSATION OF THE EXECUTIVE DIRECTOR FOR THAT PARTICULAR FISCAL YEAR BASED ON ALL THE CONSIDERATIONS DESCRIBED IN THIS POLICY. THE EXECUTIVE DIRECTOR SHALL DETERMINE THE SALARY PROVIDED TO THE CFO CONSIDERING THE FOLLOWING - COMPARABILITY OF COMPENSATION RECEIVED BY CFOS OF SIMILAR NON-PROFIT AGENCIES, - PERFORMANCE GOALS FOR THE CFO, - COST-OF-LIVING AND ANY OTHER ACROSS THE BOARD INCREASES GIVEN TO AGENCY STAFF, - CAPACITY OF THE AGENCY BUDGET AND EXPECTED REVENUES TO SUPPORT A PARTICULAR COMPENSATION LEVEL. BOARD APPROVAL IS REQUIRED FOR ANY INCREASE IN EXCESS OF 15% FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, BY MAIL OR EMAIL, OR FOR INSPECTION AT AN OFFICE OF THE ORGANIZATION. THE DISCLOSURE PERIOD FOR THE DOCUMENTS IS THE SAME GIVEN BY SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST -434,520. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT ADN SELECTION OF THE AUDITORS. THIS POLICY HAS NOT CHANGED FROM THE PREVIOUS YEAR. HEPHZIBAH CHILDREN'S TRUST 946 NORTH BOULEVARD OAK PARK IL 60301 363537502 PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION IL 501(C)(3) LINE 12A, I N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0