2022-03-01T12:28:36-06:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2020-07-01 362167096 HEPHZIBAH CHILDREN'S ASSOCIATION HEPH 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 LISA EMERSON PRESIDENT 7086497100 2022-02-22 1 LISA EMERSON 999009999 THOMAS G ANDREWS P00095596 6305738600 2022-02-22 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LISA EMERSON 946 NORTH BOULEVARD OAK PARK IL 60301 15463103 0 X WWW.HEPHZIBAHHOME.ORG X 1902 IL HEPHZIBAH IS A CHILD WELFARE AGENCY PROVIDING GROUP HOME CARE, FOSTER CARE AND DAYCARE SERVICES 17 17 269 189 0 0 9134768 11483609 1336818 761574 101619 658352 -47745 -45351 10525460 12858184 819874 905204 0 0 7340813 8905680 0 0 663058 2014911 2051199 10175598 11862083 349862 996101 11933201 12931700 2259483 1758179 9673718 11173521 X TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS 0 0 2455854 22228 0 DIAGNOSTIC TREATMENT CENTER - PROVIDED SERVICES TO 28 CHILDREN DURINGFY21. THE CHILDREN RECEIVED CARING, NURTURING, AND THERAPEUTIC SERVICES24 HOURS A DAY FOR 365 DAYS. THE CONTINUOUS OBJECTIVE OF THE PROGRAM ISTO PROVIDE A STABLE NURTURING ENVIRONMENT THAT ALLOWS FOR THE CHILDRENTO 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. 2176612 799659 0 FOSTER CARE - HEPHZIBAH OFFERS AN INTENSIVE SPECIALIZED FOSTER CAREPROGRAM THAT BUILDS ON A UNIQUE CONCEPT OF TEAM. FOCUS IS ON FINDINGFOSTER CARE PLACEMENT FOR THE EMOTIONALLY DISTURBED / BEHAVIORALLYDISORDERED CHILD. HEPHZIBAH'S TEAMS ARE FLEXIBLE IN THAT THEIRCOMPOSITION IS DICTATED BY THE NEEDS OF THE CHILD. TEAM MEMBERS ALWAYSINCLUDE THE ASSIGNED CASE MANAGER, CASE AIDE, FOSTER FAMILY, ANDSUPERVISOR. OTHER AGENCY STAFF ARE INCLUDED AS DICTATED BY THE CHILD'SNEEDS. TREATMENT PLANS AND DECISIONS ARE MADE BY FORMING CONSENSUS IN ATEAMWORK FRAMEWORK. FOSTER PARENTS ARE SPECIALLY TRAINED AND SUPPORTEDIN ORDER TO PROVIDE A CORRECTIVE EMOTIONAL AND HEALING ENVIRONMENT TOCHILDREN WHO HAVE BEEN VICTIMS OF ABUSE AND/OR NEGLECT. HEPHZIBAHMAINTAINS APPROXIMATELY 90 FOSTER CHILDREN AT ANY GIVEN TIME WHO AREPLACED THROUGHOUT THE COOK COUNTY AREA AS WELL AS IN DUPAGE COUNTY.HEPHZIBAH SERVED A TOTAL OF 120 CHILDREN IN FY21. 2103997 1361 761574 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. 1142132 38331 FAMILY INTACT SERVICES 67015 457 POSITIVE PARENTING 96710 22428 OTHER PROGRAMS IN SUPPORT OF CHILDREN AND FAMILIES 1879891 20740 RESIDENCE 3185748 81956 9922211 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 41 0 1 269 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X THE ORGANIZATION 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 LISA EMERSON PRESIDENT 1.00 0.30 X X 0 0 0 MARK T FISHER DIRECTOR 1.00 X 0 0 0 JENNIFER ELLIS-JACKSON VICE-PRESIDENT 1.00 X X 0 0 0 KENNA MACKINNON IMMEDIATE PAST PRESIDENT 1.00 0.30 X X 0 0 0 JOHN MCCONVILLE MD DIRECTOR 1.00 X 0 0 0 JOHN IDE TREASURER 1.00 0.30 X X 0 0 0 BYRON TAYLOR DIRECTOR 1.00 0.30 X 0 0 0 MARCIA PRESTON DIRECTOR 1.00 X 0 0 0 DONNA ROLF SECRETARY 1.00 X X 0 0 0 CRAIG WILLIAMS DIRECTOR 1.00 X 0 0 0 AMY FELTON DIRECTOR 1.00 X 0 0 0 BERNIE LACAYO DIRECTOR 1.00 X 0 0 0 LYNDE O'BRIEN DIRECTOR 1.00 X 0 0 0 LISA AZU-POPOW 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 JON YATES DIRECTOR 1.00 X 0 0 0 MARY K TORTORICI DIRECTOR OF FINANCE 40.00 X 141946 0 17338 MERRY BETH SHEETS EXECUTIVE DIRECTOR 40.00 X 189416 0 19565 NANCY DORFMAN SCHWARTZ CHIEF OPERATING OFFICER 40.00 X 115842 0 7893 JULIE DVORSKY DIRECTOR OF FAMILY BASED S 40.00 X 119172 0 15007 JAMES WOYWOD DIRECTOR OF GROUP HOMES 40.00 X 109197 0 10526 675573 0 70329 5 0 1 0 0 17906 302022 55000 8878904 2229777 107603 11483609 DAY CARE 624410 761574 761574 761574 58658 58658 3157959 2558265 599694 599694 599694 0 302022 46654 -46654 -46654 MISCELLANEOUS 900099 1303 1303 1303 12858184 761574 0 613001 905204 905204 426390 23570 332109 70711 6755390 5861366 593635 300389 516746 435016 51837 29893 563255 490878 45075 27302 643899 532909 78109 32881 66204 29542 5108 31554 5277 5277 38772 34472 2842 1458 201818 174388 3121 24309 623017 556163 20641 46213 69119 41124 8114 19881 508057 434863 47135 26059 83438 79890 3427 121 22822 18904 2520 1398 6949 5885 698 366 197453 178456 14792 4205 41760 15211 26012 537 IN-KIND PROGRAM & OPERA 107603 68379 39224 MEMBERSHIP DUES 17304 15114 2060 130 61606 20877 34302 6427 11862083 9922211 1276814 663058 2723908 2573831 559983 252692 303156 271852 1094131 1288488 155195 177416 5425645 3629698 1670958 1795947 2831218 3765004 2594652 2806470 11933201 12931700 962361 1659759 83815 45165 1213307 53255 2259483 1758179 X 6531918 7394940 3141800 3778581 9673718 11173521 11933201 12931700 X 996101 -29700 533402 X X 0 1 X 1 0 X 7955318 8335825 8813896 9134768 11483609 45723416 7955318 8335825 8813896 9134768 11483609 45723416 328023 45395393 61075 63661 72983 69236 58658 325613 99 30 137300 720 1303 139452 46188481 6925589 0.98280 0.98920 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2016 AMOUNT: $ 99. 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 137,300. 2019 AMOUNT: $ 720. 2020 AMOUNT: $ 1,303. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 3250962 1943080 1307882 26985 17169 9816 1846679 1501317 345362 241019 168132 72887 1795947 BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 2805777 OTHER ASSETS 693 2806470 OBLIGATIONS UNDER CAPITAL LEASE 53255 53255 X 13408540 -29700 580056 550356 12858184 0 12858184 11908737 46654 46654 11862083 0 11862083 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION AS DEFINED BY SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 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 YEAR ENDED JUNE 30, 2021. THE ASSOCIATION FILES FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND ONE STATE. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST 59,872. CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 473,530. SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 46,654. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 46,654. WINTER OLYMPICS 9256 9256 349 HEART OF GOLD BALL 262239 262239 44164 5 30527 30527 2141 302022 302022 46654 46654 -46654 0 FOSTER CARE / RESPITE CARE / PARENT TRAINING 120 739477 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 812 71205 CHILDREN ALLOWANCE AS PART OF THE PER DIEM RECEIVED UNDER OUR GOVERNMENT CONTRACT ($5 PER WEEK, PER CHILD IN OUR GROUP HOME) 37 5685 CLOTHING FOR GROUP HOME CHILDREN 37 13921 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. 306 74916 X X X X 0 0 0 0 0 0 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR 189416 0 0 0 0 0 12949 0 6616 0 208981 0 0 0 MARY K TORTORICI DIRECTOR OF FINANCE 141946 0 0 0 0 0 10328 0 7010 0 159284 0 0 0 X VARIOUS PROGRAM SUPPLIES 503 68379 FAIR MARKET VALUE X FUNDRAISING EVENT AUCTION ITEMS 72 39224 FAIR MARKET VALUE 0 0 0 0 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 473,530. CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST 59,872. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND 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