2021-11-12T16:44:25-06:00 2021-06-30 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2020-07-01 362169153 Easter Seals Metropolitan Chicago Inc % SARAH J BOBURKA EAST 3124914110 1939 West 13th Street Suite 300 Chicago IL 60608 Sarah J Boburka CFO 3124914110 2021-11-12 true Sarah J Boburka 999009999 Jacob Cook P01240455 3128569100 2 2020 2022-09-23 18:48:47Z Sara Ray Stoelinga 1939 West 13th Street Suite 300 Chicago IL 60608 77152400 false X WWW.EASTERSEALSCHICAGO.ORG X 1936 IL IN RESPONSE TO OUR COMMUNITIES, EASTER SEALS METROPOLITAN CHICAGO PROVIDES COMPREHENSIVE SERVICES FOR INDIVIDUALS WITH DISABILITIES OR OTHER (CONTINUED ON SCHEDULE O) 28 28 702 82 0 0 28275918 53386569 23085452 22845314 211062 201180 187209 393713 51759641 76826776 0 0 0 0 30361948 30218501 0 0 100330 20607324 22243968 50969272 52462469 790369 24364307 32923827 51831191 31693859 25945895 1229968 25885296 EASTER SEALS METROPOLITAN CHICAGO MAXIMIZES INDEPENDENCE AND CREATES OPPORTUNITIES FOR PEOPLE WITH DISABILITIES AND OTHER SPECIAL NEEDS TO LIVE, LEARN, WORK AND PLAY IN THEIR COMMUNITIES BY PROVIDING A LIFESPAN OF PREMIER SERVICES. false false 29139579 22645551 THE EARLY CHILDHOOD SERVICES PROGRAM INCLUDES HEAD START AND EARLY START PARTNERSHIP SERVICES AND PROVIDES EDUCATIONAL PROGRAMS FOR PRESCHOOL CHILDREN AGES 3 TO 5 AND EARLY CHILDHOOD PROGRAMS FOR INFANTS, TODDLERS AND PRESCHOOLERS THAT HELP THEM GROW MENTALLY, SOCIALLY, EMOTIONALLY AND PHYSICALLY. THESE SERVICES ARE PROVIDED TO CHILDREN WHOSE FAMILIES MEET FEDERAL INCOME GUIDELINES. THE DIVISION ALSO INCLUDES FULL INCLUSIVE CHILDCARE PROGRAMS FOR CHILDREN AGES SIX WEEKS TO FIVE YEARS OF AGE. EARLY INTERVENTION SERVICES INCLUDE DEVELOPMENTAL EVALUATIONS AND THERAPEUTIC INTERVENTIONS FOR INFANTS AND TODDLERS WHO HAVE DELAYS IN DEVELOPMENT OR AT RISK FOR SIGNIFICANT DEVELOPMENTAL DELAYS. 18944084 199763 THE COMPREHENSIVE AUTISM SERVICES PROGRAM PROVIDES SPECIAL EDUCATION PROGRAMS FOR STUDENTS WITH A PRIMARY DIAGNOSIS OF AUTISM, EMOTIONAL DISABILITIES, COGNITIVE OR DEVELOPMENTAL DELAYS. SERVICES INCLUDE AN INTEGRATED CURRICULUM BALANCING ACADEMIC AND FUNCTIONAL SKILLS INCLUDING ART, BEHAVIORAL, SPEECH, OCCUPATIONAL, MUSIC AND VOCATIONAL THERAPIES, AS WELL AS NURSING AND SOCIAL WORK SERVICES. VOCATIONAL TRAINING AND AFTER SCHOOL PROGRAMS AND MEANINGFUL WORK OPPORTUNITIES ARE ALSO PROVIDED. 48083663 true true false false false false false false false false true false false true true true false true false false false false false false true false false false false true true false false false false false false false false false false true false false false false true true true false false true 46 0 true 702 true false false false false false true true false false false true false false false X 28 28 false false true false false false false true true false false true true true true true true true true false IL X X X SARAH J BOBURKA 3124914115 1939 WEST 13TH STREET SUITE 300 Chicago IL 60608 X Sara Ray Stoelinga President and CEO 54.4 0.2 X 460633 0 26688 Sarah J Boburka Chief Financial Officer 54.0 2.0 X 331606 0 16289 Barbara Zawacki Chief Operating Officer 49.4 0.2 X 241700 0 18598 Lucinda Coffman Sr. Dir. of Oper. Excellence 50.0 0.0 X 177737 0 12771 Tracey Mikasa HEAD START DIRECTOR 50.0 0.0 X 138641 0 21608 Mary Tallon Dir. of Edu. & Clinical Svcs 50.0 0.0 X 120854 0 15611 Rebecca Reynoso Director of HR, thru 07/2021 45.0 0.0 X 112165 0 14512 Catherine Rokusek Senior Assistant Director 45.0 0.0 X 106469 0 11941 Gary Kaatz Chairperson 1.0 0.2 X X 0 0 0 Mark O'Toole Vice Chairperson 1.0 0.2 X X 0 0 0 John G Anos Treasurer 1.0 0.2 X X 0 0 0 Nuccio D'Argento Secretary 1.0 0.2 X X 0 0 0 Tim Fallon Vice President 1.0 0.2 X X 0 0 0 Joan Rubschlager Vice President 1.0 0.2 X X 0 0 0 Vijay Singh Vice President 1.0 0.2 X X 0 0 0 David J Arts Director 1.0 0.2 X 0 0 0 Javier Avila Director 1.0 0.0 X 0 0 0 Guy Bucciferro III Director 1.0 0.0 X 0 0 0 Meghan Burke Director 1.0 0.0 X 0 0 0 Craig P Colmar Director 1.0 0.2 X 0 0 0 Kimberly M Copp Director 1.0 0.0 X 0 0 0 Susan Duman Director, thru 10/2020 1.0 0.0 X 0 0 0 Kevin Graham Director, thru 10/2020 1.0 0.0 X 0 0 0 Amy A Greenebaum Director 1.0 0.0 X 0 0 0 Eric Gross Director 1.0 0.0 X 0 0 0 Terrence J Hancock Director 1.0 0.0 X 0 0 0 Claireen L Herting Director 1.0 0.0 X 0 0 0 Gary Kohn Director 1.0 0.0 X 0 0 0 Ralph R Leslie Director 1.0 0.0 X 0 0 0 John A Manglardi Director 1.0 0.2 X 0 0 0 Fidel Marquez Jr Director, thru 10/2020 0.0 0.0 X 0 0 0 Pamela Miranda Director 1.0 0.0 X 0 0 0 Aditya Eddie Nath Director 1.0 0.0 X 0 0 0 Rocky Nowaczyk Director 1.0 0.0 X 0 0 0 Michael Richardson Director 1.0 0.0 X 0 0 0 Steven Shapiro Director, thru 10/2020 1.0 0.0 X 0 0 0 Richard Dick G Smith Director 1.0 0.0 X 0 0 0 Andrew Sprogis Director 1.0 0.2 X 0 0 0 David J Taylor Director 1.0 0.0 X 0 0 0 Joseph M Zerega Director 1.0 0.0 X 0 0 0 1689805 0 138018 8 false true false BRIAN TERRY 612 ARLINGTON PARKWAY SLEEPY HOLLOW IL 60118 Construction Svcs 147155 1 2875 97198 32585999 20700497 300017 53386569 COMPREHENSIVE AUTISM SERVICES 611600 22645551 22645551 EARLY CHILDHOOD SERVICES 624100 199763 199763 22845314 126079 126079 0 0 71760 71760 0 71760 71760 250591 2000 171887 5603 78704 -3603 75101 75101 141431 97198 148134 -6703 -6703 0 0 0 0 0 0 SCHOOL STORE/VENDING REVENUE 453220 3054 3054 MISCELLANEOUS 900099 325602 325602 328656 76826776 22845314 594893 X 0 0 0 0 1181753 1181753 0 23100157 21900878 1179119 20160 618945 596867 21522 556 2959203 2832442 125161 1600 2358443 2262436 94302 1705 0 141934 103911 38023 126093 126093 0 0 4280 4280 11250975 10774621 476224 130 5780 5031 550 199 4530670 4321509 199480 9681 708851 564695 132487 11669 0 3974197 3711396 262200 601 81678 76050 5628 0 135574 130396 5178 49649 8520 41129 92985 92985 805235 640198 162766 2271 129596 129596 FOOD SERVICE 113885 113885 BAD DEBT EXPENSE 60654 8896 51758 PROGRAM EVENTS & ACTIVITIES 29425 29425 SCHOOL STORE EXPENSES 2393 2393 114 114 52462469 48083663 4278476 100330 2913824 3221501 3048495 3807192 1134250 770634 6320409 8183477 0 0 0 0 8068800 8068800 0 0 243785 677338 13496045 4979177 6980788 8516868 165861 0 0 0 0 0 0 0 4047615 18585381 32923827 51831191 5053518 6617028 0 0 2544822 2635439 2085910 9678022 0 0 0 0 15206226 204461 0 0 6803383 6810945 31693859 25945895 X -424401 24017193 1654369 1868103 1229968 25885296 32923827 51831191 X 24364307 -40335 14312 317044 X false true X true true true X 24512664 25866893 26726468 28275918 53386569 158768512 0 0 24512664 25866893 26726468 28275918 53386569 158768512 0 158768512 626767 533376 326279 315366 197839 1999627 0 301159 31328 23729 52686 328656 737558 161505697 108525373 0.98305 0.97386 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 264565 264565 6751718 643204 6108514 1038622 673060 365562 5284967 3662913 1622054 156173 156173 8516868 BOARD-DESIGNATED ENDOWMENT 12686831 INTERCOMPANY RECEIVABLES 4165552 BENEFICIAL INT IN PERP TRUST 1704496 RESTRICTED CASH 28502 18585381 0 INTERCOMPANY PAYABLES 6810945 6810945 X SCHEDULE D, PART X, LINE 2: THE AGENCY HAS RECEIVED A FAVORABLE DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE ("IRS") STATING THAT THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC OF 1986, AS AMENDED, EXCEPT FOR INCOME TAXES PERTAINING TO UNRELATED BUSINESS INCOME. THE FASB ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE-LIKELY-THAN-NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE AGENCY IS STILL OPEN TO EXAMINATION BY U.S. TAX AUTHORITIES FROM 2017 FORWARD. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE AGENCY HAS NOT ACCRUED ANY PROVISION FOR INCOME TAXES AS IT HAS NO UNRELATED BUSINESS INCOME. THERE ARE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. Golf Classic 234401 93511 140890 23263 19589 94132 10609 0 234401 93511 140890 23263 19589 94132 10609 147593 -6703 X false true X X X false false false false false false false false false Sara Ray Stoelinga President and CEO 371513 0 80000 0 9120 0 9961 0 16727 0 487321 0 0 0 Sarah J Boburka Chief Financial Officer 301486 0 30000 0 120 0 1398 0 14891 0 347895 0 0 0 Barbara Zawacki Chief Operating Officer 211412 0 25000 0 5288 0 7251 0 11347 0 260298 0 0 0 Lucinda Coffman Sr. Dir. of Oper. Excellence 175000 0 2500 0 237 0 405 0 12366 0 190508 0 0 0 Tracey Mikasa HEAD START DIRECTOR 137254 0 765 0 622 0 4159 0 17449 0 160249 0 0 0 SCHEDULE J, PART I, LINE 1A: THE ORGANIZATION PROVIDES A UNIVERSITY CLUB MEMBERSHIP FOR THE PRESIDENT AND CEO. SCHEDULE J, PART I, LINE 1B: NO WRITTEN POLICY HAS BEEN ESTABLISHED GIVEN THE VERY LIMITED SCOPE OF THESE BENEFITS. A Illinois Finance Authority 861091670 2020-12-11 10000000 SEE PART VI false false false A 0 0 10000000 0 0 0 0 0 0 10000000 0 0 2019 false false true true A false false false false 0 false false false false A false false false false false false 0 false 0 false true A true SCHEDULE K, PART I, LINE A(F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF GYMNASIUM AT 1939 W. 13TH STREET, CHICAGO, IL X 550 FMV X 2 18817 FMV X 377 29104 FMV X PROGRAM SUPPLIES 15003 238722 FMV X EQUIPMENT 8 22148 FMV X SUBSCRIPTIONS 1 8400 FMV X FOOD FOR CLIENTS 1329 6890 FMV X PRIZES FOR EVENTS 12 3350 FMV X PRESENTS FOR CLIENTS 15 375 FMV X PARKING PASSES 5 765 FMV false true false Schedule M. Part I, Line 33 Revenues were not reported for 377 shares of publicly-traded stock received in payment of a pledge receivable that is being reported on Schedule M in the current year. FORM 990, PART I, LINE 1 (CONTINUED): SPECIAL NEEDS AND THEIR FAMILIES TO IMPROVE QUALITY OF LIFE AND MAXIMIZE INDEPENDENCE. FORM 990, PART VI, SECTION A, LINE 4: DURING FY '21, THE ORGANIZATION ENGAGED AN ATTORNEY TO ASSIST THE BOARD IN REVIEWING AND UPDATING THE BYLAWS TO CONFORM TO CURRENT LAW AND BEST PRACTICE AND CLEARLY ARTICULATE THE ORGANIZATION'S MISSION AND BOARD EXPECTATIONS AND RESPONSIBILITIES. FORM 990, PART VI, SECTION A, LINE 6 & 7A: EFFECTIVE WITH THE BYLAW CHANGE IN APRIL 2021, THE ORGANIZATION NOW HAS NO MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B: THE IRS FORM 990 IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT 5 DAYS BEFORE FILING. THE CFO AND PRESIDENT AND CEO ALSO REVIEW THE FORM 990 FOR OVERALL ACCURACY AND COMPLETENESS. FORM 990, PART VI, SECTION B, LINE 12C: MEMBERS OF THE BOARD OF DIRECTORS SIGN A CONFLICT-OF-INTEREST STATEMENT ANNUALLY. THE BOARD REVIEWS POTENTIAL CONFLICTS INVOLVING ONE OF ITS MEMBERS AND MAKES A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND IF SO, WHAT RESTRICTIONS WILL BE IMPOSED ON THE BOARD MEMBER, INCLUDING PARTICIPATION IN DELIBERATIONS AND VOTING REGARDING THE MATTER THAT PRESENTS A CONFLICT. EMPLOYEES SIGN A CONFLICT-OF-INTEREST STATEMENT WHEN THEY ARE HIRED. ANY POTENTIAL CONFLICT THAT ARISES DURING EMPLOYMENT IS REPORTED TO EXECUTIVE LEADERSHIP TO MAKE A DETERMINATION AS TO WHETHER AN ACTUAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINES 15A/B: COMPENSATION FOR THE PRESIDENT & CEO IS DETERMINED ANNUALLY BY A COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE ALSO REVIEWS THE COMPENSATION OF OTHER EXECUTIVES. AS NEEDED, THE AGENCY USES EXTERNAL CONSULTATNS TO PROVIDE SURVEYS AND OTHER COMPARATIVE DATA RELATED TO THE SALARIES AND OTHER BENEFITS OF THESE POSITIONS. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS KEEPS CONTEMPORANEOUS RECORDS OF THEIR MEETINGS AND RECOMMENDATIONS. FORM 990, PART VI, SECTION C, LINE 19: GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. TAX RETURNS ARE MADE AVAILABLE THROUGH WWW.GUIDESTAR.ORG AND THROUGH THE WEBSITE OF EASTER SEALS METROPOLITAN CHICAGO, INC. HARD COPIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST: $317,044 FORM 990 PART IX LINE 11G DESCRIPTION:PARTNER SITE PAYMENTS TOTAL FEES:10121223 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL SERVICES TOTAL FEES:716570 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:315468 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING FEES TOTAL FEES:92868 FORM 990 PART IX LINE 11G DESCRIPTION:MEDICAL AND DENTAL SERVICES TOTAL FEES:4846 ESMC TITLE HOLDING CORPORATION NFP 1939 W 13TH ST STE 300 CHICAGO IL 60608 452819778 HOLD TITLE IL 501(C)(2) ESMC INC true ESMC SUPPORTING CORPORATION NFP 1939 W 13TH ST STE 300 CHICAGO ID 60608 831835994 HOLD TITLE IL 501(c)(3) 12; TYPE I ESMC INC true false false false true false false false false false false true true false false false false false false false ESMC SUPPORT CORPORATION NFP K 1157808 COST ESMC TITLE HOLDING CORPORATION NFP K 20100 COST