2021-04-14T08:06:28-05:00 2020-06-30 410746749 CLIFTONLARSONALLEN LLP 1301 WEST 22ND STREET SUITE 1100 OAK BROOK IL 60523 990 2019-07-01 362167096 HEPHZIBAH CHILDREN'S ASSOCIATION HEPH 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 KENNA MACKINNON PRESIDENT 7086497100 2021-03-15 1 THOMAS G ANDREWS P00095596 6305738600 2021-03-15 2019 2022-09-23 18:48:47Z KENNA MACKINNON 946 NORTH BOULEVARD OAK PARK IL 60301 11670617 0 X WWW.HEPHZIBAHHOME.ORG X 1902 IL HEPHZIBAH IS A CHILD WELFARE AGENCY PROVIDING GROUP HOME CARE, FOSTER CARE AND DAYCARE SERVICES 18 18 242 245 0 0 8813896 9134768 1702650 1336818 119299 101619 73846 -47745 10709691 10525460 973982 819874 0 0 6984722 7340813 0 0 620430 1786029 2014911 9744733 10175598 964958 349862 10277370 11933201 921799 2259483 9355571 9673718 X TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS 0 0 2132325 702753 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. HEPHZIBAH MAINTAINS APPROXIMATELY 90 FOSTER CHILDREN AT ANY GIVEN TIME WHO ARE PLACED THROUGHOUT THE COOK COUNTY AREA AS WELL AS IN DUPAGE COUNTY. HEPHZIBAH SERVED A TOTAL OF 104 CHILDREN IN FY20. 2059152 19324 DIAGNOSTIC TREATMENT CENTER - PROVIDED SERVICES TO 22 CHILDREN DURING FY20. 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. 1512661 15872 RESIDENCE - OUR RESIDENCE PROGRAM PROVIDES LONG-TERM THERAPEUTIC SUPPORT FOR SEVERELY TRAUMATIZED CHILDREN. IN FY20, SERVICES WERE PROVIDED TO 13 CHILDREN AT HEPHZIBAH. THESE CHILDREN ARE GIVEN THE INTENSIVE THERAPEUTIC SUPPORTS THEY NEED TO HEAL, THEY ARE SURROUNDED BY LOVE AND OPTIMISM AND ENRICHED WITH A WIDE VARIETY OF RECREATIONAL AND CULTURAL ACTIVITIES. AFTER A ONE- TO TWO-YEAR STAY, MANY ARE READY TO LOVE AND LIVE IN A FAMILY AGAIN. SINCE THE RESIDENCE WAS ESTABLISHED IN 1992, MORE THAN 1,000 CHILDREN HAVE FOUND A SAFE HAVEN AND A PLACE TO HEAL AT HEPHZIBAH HOME. 1419860 25879 1336818 DAY CARE 776860 32931 FAMILY INTACT SERVICES 868 788 COMMUNITY SUPPORT 454584 4677 HEAD START 96275 17650 OTHER PROGRAMS IN SUPPORT OF CHILDREN AND FAMILIES 2748447 81925 1336818 8452585 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 58 0 1 242 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 THE ORGANIZATION 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 ZENTHA BRINNER DIRECTOR 1.00 X 0 0 0 TERRY BROWN DIRECTOR 1.00 X 0 0 0 LISA EMERSON VICE PRESIDENT 1.00 X X 0 0 0 MARK T FISHER DIRECTOR 1.00 X 0 0 0 JENNIFER ELLIS-JACKSON SECRETARY 1.00 X X 0 0 0 KENNA MACKINNON 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 ERIC SORENSEN DIRECTOR 1.00 0.30 X 0 0 0 BYRON TAYLOR IMMEDIATE PAST PRESIDENT 1.00 0.30 X X 0 0 0 MARCIA PRESTON DIRECTOR 1.00 X 0 0 0 DONNA ROLF DIRECTOR 1.00 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 132055 0 16822 MERRY BETH SHEETS EXECUTIVE DIRECTOR 40.00 X 178410 0 19319 SHAUN LANE CHIEF OPERATING OFFICER 40.00 X 113854 0 15031 JULIE DVORSKY DIRECTOR OF FAMILY BASED S 40.00 X 111701 0 14705 536020 0 65877 4 0 1 0 CKA ENTERPRISES INC 10427 S VICKY LANE PALOS HILLS IL 60465 BUILDING REMODELING 203140 1 20500 359000 113232 7120492 1521544 181883 9134768 DAY CARE 624410 1336818 1336818 1336818 69236 69236 1034087 1001704 32383 32383 32383 94988 359000 143453 -48465 -48465 MISCELLANEOUS 900099 720 720 720 10525460 1336818 0 53874 819874 819874 382657 20771 299570 62316 5686226 4884238 521697 280291 274294 229219 28241 16834 470199 411407 42556 16236 527437 433998 63347 30092 57150 26193 2936 28021 2549 2549 35446 30690 2808 1948 302453 273054 3932 25467 534731 487745 16715 30271 55342 31624 6403 17315 397026 321066 47405 28555 118437 113649 3856 932 27044 19439 3248 4357 3887 3304 382 201 190430 171788 14339 4303 42521 17114 24700 707 IN-KIND PROGRAM & OPERA 181883 112829 6146 62908 MEMBERSHIP DUES 18137 13404 3934 799 47875 31179 7819 8877 10175598 8452585 1102583 620430 1881070 2723908 244172 559983 369793 303156 666099 1094131 131865 155195 5137474 3466516 1644938 1670958 2685857 2831218 2653576 2594652 10277370 11933201 811163 962361 95957 83815 14679 1213307 921799 2259483 X 6225251 6531918 3130320 3141800 9355571 9673718 10277370 11933201 X 349862 24729 -56444 X X 0 1 X 1 0 X 7149704 7955318 8335825 8813896 9134768 41389511 7149704 7955318 8335825 8813896 9134768 41389511 41389511 47964 61075 63661 72983 69236 314919 91 99 30 137300 720 138240 41842670 7806208 0.98920 0.98900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2015 AMOUNT: $ 91. 2016 AMOUNT: $ 99. 2017 AMOUNT: $ 30. 2018 AMOUNT: $ 137,300. 2019 AMOUNT: $ 720. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 3166486 1844229 1322257 26985 13575 13410 1712205 1449389 262816 171798 159323 12475 1670958 BENEFICIAL INTEREST IN REMAINDER TRUST 261705 BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 2332247 OTHER ASSETS 700 2594652 OBLIGATIONS UNDER CAPITAL LEASE 48917 PAYCHECK PROTECTION PROGRAM LOAN 1164390 1213307 X 10637198 24729 87009 111738 10525460 0 10525460 10319051 143453 143453 10175598 0 10175598 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, 2020. 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, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN REMAINDER TRUST -3,777. CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST -52,667. SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 143,453. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 143,453. R&R EVENT 33457 29457 4000 750 3250 1417 HEART OF GOLD BALL 321721 247674 74047 9500 60372 4175 40564 10 98810 81869 16941 3500 6500 13425 453988 359000 94988 13750 70122 4175 55406 143453 -48465 0 FOSTER CARE / RESPITE CARE / PARENT TRAINING 176 629002 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 1073 125355 CHILDREN ALLOWANCE AS PART OF THE PER DIEM RECEIVED UNDER OUR GOVERNMENT CONTRACT ($5 PER WEEK, PER CHILD IN OUR GROUP HOME) 35 6110 CLOTHING FOR GROUP HOME CHILDREN 35 8897 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. 285 50510 X X X X 0 0 0 0 0 0 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR 178410 0 0 0 0 0 12505 0 6814 0 197729 0 0 0 X VARIOUS PROGRAM SUPPLIES 376 103254 FAIR MARKET VALUE X FUNDRAISING EVENT AUCTION ITEMS 169 62908 FAIR MARKET VALUE X OPERATING SUPPLIES AND OTHER 98 15721 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 FINANCE DIRECTOR 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 FINANCE DIRECTOR. 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 FINANCE DIRECTOR CONSIDERING THE FOLLOWING - COMPARABILITY OF COMPENSATION RECEIVED BY FINANCE DIRECTORS OF SIMILAR NON-PROFIT AGENCIES, - PERFORMANCE GOALS FOR THE FINANCE DIRECTOR, - 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 REMAINDER TRUST -3,777. CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST -52,667. 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