2020-11-10T11:37:09-06:00 2020-06-30 BDO USA LLP 330 N Wabash Suite 3200 CHICAGO IL 60611 990 2019-07-01 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 2020-11-09 true Jacob Cook P01240455 3128569100 68.50.97.12 36189620203155000002 2020-11-10 P 4A69AB20BA6A8546A281E72C853D8AE6ACA644BA 5A87CDB628F42FEBEB468B67B291677CC8A0A888 2019 2021-01-29 14:40:06Z Sara Ray Stoelinga 1939 West 13th Street Ste 300 Chicago IL 60608 52078863 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) 33 33 880 138 0 26726468 28275918 22297213 23085452 -197255 211062 -33641 187209 48792785 51759641 0 0 0 0 31563679 30361948 0 0 1056941 20074703 20607324 51638382 50969272 -2845597 790369 33513845 32923827 33051223 31693859 462622 1229968 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 20812101 22614563 THE COMPREHENSIVE AUTISM SERVICES PROGRAM PROVIDES SPECIAL EDUATION 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. 24793397 470890 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 CHILD CARE 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. 45605498 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 true false true 55 0 true 880 true false false false false false true true false false false false false false X 33 33 false false false false true true false true true false false true true true true true true true true false IL X X SARAH J BOBURKA 3124914115 1939 WEST 13TH STREET SUITE 300 Chicago IL 60608 X Barbara Zawacki Chief Operating Officer 45.0 1.0 X 193252 0 17017 Sara Ray Stoelinga President & CEO as of 05/2019 45.0 1.0 X 191220 0 7032 F Timothy Muri President & CEO thru 02/2019 40.0 1.0 X 174816 0 13228 Amy Curtis CFO thru 07/2019 40.0 1.0 X 145251 0 11375 Tracey Mikasa Head Start Director 45.0 0.0 X 133241 0 16240 Suzanne Stahl-Braley VP of HR thru 07/2019 40.0 0.0 X 128878 0 18952 Gary Kaatz Chairperson 1.0 1.0 X X 0 0 0 Mark O'Toole Vice Chairperson 1.0 1.0 X X 0 0 0 John G Anos Treasurer 1.0 1.0 X X 0 0 0 Nuccio D'Argento Secretary 1.0 1.0 X X 0 0 0 Tim Fallon Vice President 1.0 1.0 X X 0 0 0 Joan Rubschlager Vice President 1.0 1.0 X X 0 0 0 Vijay Singh Vice President 1.0 1.0 X X 0 0 0 David J Arts Director 1.0 1.0 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 1.0 X 0 0 0 Kimberly M Copp Director 1.0 0.0 X 0 0 0 Mary Beth Clausen Director 1.0 0.0 X 0 0 0 Susan Duman Director 1.0 0.0 X 0 0 0 Kevin Graham Director 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 Michael J Hastings Director thru 10/2019 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 Richard Kent Director thru 07/2019 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 1.0 X 0 0 0 Fidel Marquez Jr Director 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 William J Nolan Director thru 04/2020 1.0 1.0 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 1.0 0.0 X 0 0 0 Richard Dick G Smit Director 1.0 0.0 X 0 0 0 Andrew Sprogis Director 1.0 1.0 X 0 0 0 David J Taylor Director 1.0 0.0 X 0 0 0 Anthony Washington Director thru 01/2020 1.0 1.0 X 0 0 0 Dan Whitaker Director thru 10/2019 1.0 0.0 X 0 0 0 Joseph M Zerega Director 1.0 0.0 X 0 0 0 966658 0 83844 6 true true false BUSY BEE CHILD DEVELOPMENT CENTER I 2351B S WENTWORTH AVE CHICAGO IL 60616 EARLY CHILDHOOD ED 154009 1 14919 242384 27462982 555633 45938 28275918 COMPREHENSIVE AUTISM SERVICES 611600 22614562 22614562 0 0 EARLY CHILDHOOD SERVICES 624100 470890 470890 0 0 23085452 187570 187570 0 0 127796 127796 0 127796 127796 263742 240250 23492 23492 23492 85699 242384 78972 6727 6727 0 0 0 0 0 0 SCHOOL STORE/VENDING REVENUE 453220 15899 0 0 15899 MISCELLANEOUS 900099 36787 0 0 36787 52686 51759641 23085452 0 398271 X 0 0 0 0 719271 719271 0 23783156 22798984 897382 86790 596779 570034 23394 3351 2888921 2744184 137806 6931 2373821 2254300 103309 16212 0 105575 3220 102355 105444 105444 0 0 4660 4660 11033553 9995007 994239 44307 29772 29259 359 154 2355727 2149016 192916 13795 382570 233054 140973 8543 0 3410883 3086672 321234 2977 312753 304516 7033 1204 0 408005 386616 12707 8682 160068 160068 0 854225 637769 215038 1418 87629 87629 BAD DEBT EXPENSE 882699 13922 6200 862577 FOOD SERVICE 272973 272973 0 0 PROGRAM EVENTS & ACTIVITIES 116124 116124 0 0 EASTER SEALS NAT'L AFFL DUES 74816 0 74816 0 9848 9848 50969272 45605498 4306833 1056941 2800344 2913824 18615 3048495 2546391 1134250 8944936 6320409 0 0 0 0 8068800 8068800 0 0 127554 243785 11509231 4528443 7524690 6980788 409823 165861 0 0 0 0 0 0 3072692 4047615 33513845 32923827 6608743 5053518 0 0 3460452 2544822 2223237 2085910 0 0 0 0 14640378 15206226 0 0 6118413 6803383 33051223 31693859 X -2129672 -424401 2592294 1654369 462622 1229968 33513845 32923827 X 790369 -14317 -8706 X false true X true true true X 20526055 24512664 25866893 26726468 28275918 125907998 0 0 20526055 24512664 25866893 26726468 28275918 125907998 0 125907998 473350 626767 533376 326279 315366 2275138 0 695999 301159 31328 23729 52686 1104901 129288037 104319336 0.97386 0.96770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 264565 264565 5587315 456666 5130649 1071407 630392 441015 4517914 3441385 1076529 68030 68030 6980788 INTERCOMPANY RECEIVABLES 2008407 BENEFICIAL INT IN PERP TRUST 1395904 RESTRICTED CASH 643304 4047615 0 INTERCOMPANY PAYABLES 6803383 6803383 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. GALA 318966 235317 83649 2613 35938 33210 750 4411 MEMORIAL RIDE 7277 5227 2050 2050 1 1840 1840 328083 242384 85699 4663 35938 33210 750 4411 78972 6727 X false true X X X true false false false false false false false false Sara Ray Stoelinga President & CEO as of 05/2019 187654 0 0 0 3566 0 0 0 7032 0 198252 0 0 0 F Timothy Muri President & CEO thru 02/2019 165772 0 0 0 9044 0 6033 0 7195 0 188044 0 0 0 Barbara Zawacki Chief Operating Officer 182742 0 5000 0 5510 0 6303 0 10714 0 210269 0 0 0 Amy Curtis CFO thru 07/2019 127347 0 0 0 17904 0 4411 0 6964 0 156626 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. SCHEDULE J, PART I, LINE 4 AMY CURTIS, WHO SERVED AS THE ORGANIZATION'S CHIEF FINANCIAL OFFICER UNTIL 07/10/2019, RECEIVED SEVERANCE PAY TOTALING $14,583.33 A Illinois Finance Authority 861091670 2007-02-27 3400000 SEE PART VI false false false A 1046365 0 3400000 0 0 0 0 0 0 3365000 35000 0 2008 false false true true A false false false false 0 false false false false A false false false false true false 0 false 0 false true A true SCHEDULE K, PART I, LINE A(F) DESCRIPTION OF PURPOSE: CONSTRUCTION OF A MULTI-PURPOSE COMMUNITY CENTER AT 8301 MITCHELL ROAD, MACHESNEY PARK, ILLINOIS X 51 10606 FMV X PROGRAM SUPPLIES 22 3349 FMV X PRIZES FOR EVENTS 44 5378 FMV X FOOD/BEVERAGES FOR EVENTS 3 24511 FMV X TICKETS/SUPPLIES FOR STUDENT/FAMILY OUTINGS 2 10200 FMV X EQUIPMENT 1 2500 FMV false true false SCHEDULE M, PART I, LINE 33 REVENUES WERE NOT REPORTED FOR 51 SHARES OF PUBLICLY-TRADED STOCK RECEIVED IN PAYMENT OF A PLEDGE RECEIVABLE. 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 6 AN INDIVIDUAL OR REPRESENTATIVE OF ANY ORGANIZATION WHO IN THE IMMEDIATELY PRECEDING FISCAL YEAR CONTRIBUTED $1,000 OR MORE TO ESMC AND A DULY ELECTED MEMBER OF THE BOARD OF DIRECTORS AND ANY INDIVIDUAL WHO IN THE IMMEDIATELY PRECEDING FISCAL YEAR CONTRIBUTED AT LEAST 1,000 VOLUNTEER HOURS OF SERVICES TO ESMC SHALL BE ENTITLED TO VOTE AT THE ANNUAL MEETING FOR MEMBERS OF THE BOARD OF DIRECTORS AND FOR DELEGATES AND ALTERNATE DELEGATES TO SERVE IN THE HOUSE OF DELEGATES OF NATIONAL EASTER SEALS. FORM 990, PART VI, SECTION A, LINE 7A AN INDIVIDUAL OR REPRESENTATIVE OF ANY ORGANIZATION WHO IN THE IMMEDIATELY PRECEDING FISCAL YEAR CONTRIBUTED $1,000 OR MORE TO ESMC AND A DULY ELECTED MEMBER OF THE BOARD OF DIRECTORS AND ANY INDIVIDUAL WHO IN THE IMMEDIATELY PRECEDING FISCAL YEAR CONTRIBUTED AT LEAST 1,000 VOLUNTEER HOURS OF SERVICES TO ESMC SHALL BE ENTITLED TO VOTE AT THE ANNUAL MEETING FOR MEMBERS OF THE BOARD OF DIRECTORS AND FOR DELEGATES AND ALTERNATE DELEGATES TO SERVE IN THE HOUSE OF DELEGATES OF NATIONAL EASTER SEALS. 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 DECREASE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST: -$8,706 FORM 990 PART IX LINE 11G DESCRIPTION:PARTNER SITE PAYMENTS TOTAL FEES:8642140 FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:1280936 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL SERVICES TOTAL FEES:1006175 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL PROCESSING FEES TOTAL FEES:98727 FORM 990 PART IX LINE 11G DESCRIPTION:MEDICAL AND DENTAL SERVICES TOTAL FEES:5575 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 HOLDS 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 1114596 COST ESMC TITLE HOLDING CORPORATION NFP K 20769 COST