2013-05-15T13:03:19-05:00 2012-06-30 420714325 MCGLADREY LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2011-07-01 362167096 Hephzibah Children's Association HEPH 7086497100 946 North Boulevard Oak Park IL 60301 Mark Trinka 7086497100 2013-05-15 1 David Faje P00031371 3126343400 2011 2016-02-25 16:41:14Z Mary Anne Brown 946 North Boulevard Oak Park IL 60301 8825001 0 X www.hephzibahhome.org X 1902 IL Hephzibah provides after-school child care; intensive outreach and child welfare assessment services; emergency concrete services and coordination of service providers for child abuse prevention; foster care and adoption services; group homes for children and intensive in-home service to families involved with DCFS. In fiscal year 2012, Hephzibah added a Head Start program. 18 18 195 210 0 0 6396453 7227430 1202125 1227324 47836 53233 414 910 7646828 8508897 769199 795884 0 0 5402544 5682084 0 0 341279 1404159 1471245 7575902 7949213 70926 559684 5204640 5414512 1317800 991870 3886840 4422642 X To help children thrive and families flourish through innovative, community based programs. 1 0 1892705 657362 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/behavioral 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 is 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 55-65 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 94 children in FY12. 1632778 25089 Diagnostic Treatment Center - Provided services to 42 children during FY12. The children received caring, nurturing and therapeutic services 24 hours a day for 366 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 their past abuse and trauma. Daily therapeutic interactions with the professional childcare staff, social workers and therapists aid in the healing process. 1197680 30303 1227324 Day Care - Hephzibah's school-age services are available to families who can benefit from supplementary child care away from their homes. Hephzibah currently provides school-age day care for over 600 children in a fiscal year. Our Day Care program philosophy is to provide a social, recreational and educational program that meets the school-age child's developmental needs in a warm, loving, growing, stimulating and safe atmosphere. The program is designed to provide care, recreation and enrichment for children in an environment that allows variety, flexibility, consistency & choices. Hephzibah's Day Care program was in operation for 241 days in FY12.These goals can be accomplished with the consent and participation from the parents, through successful networking and cooperation between Hephzibah, the schools, and other community service providers; and by providing access to school and community sponsored activities. 1159281 11808 Residence 180195 10468 Family Assessment 24214 6035 Community Support 15118 6532 Family Reunification 239877 47931 All Other 195060 356 Head Start - Head Start program's main goal is to prepare children to enter kindergarten with the skills and abilities necessary to succeed in school. Hephzibah offers a quality child development program that will address the needs of the child in the areas of education, health, nutrition, mental health, parent involvement, and social services. We serve 34 children and families in FY12. 1813745 83130 6536908 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 62 0 1 195 1 0 0 0 0 0 1 1 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 0 0 IL X X Mary K Tortorici 7086497083 1144 Lake Street 5th Floor Oak Park IL 60301 Maureen Stratton 1.00 X 0 0 0 Mark Trinka 1.00 X X 0 0 0 Leslie Ann Jones 1.00 X X 0 0 0 Jackie Barlow 1.00 X X 0 0 0 Terry Brown 1.00 X X 0 0 0 Sarah Arnett 1.00 X 0 0 0 Sherry Carbery 1.00 X 0 0 0 Joe Dahir 1.00 X 0 0 0 Francesca DeBiase 1.00 X 0 0 0 Barbara Kahn 1.00 X 0 0 0 David Knapp 1.00 X 0 0 0 Audrey Williams-Lee 1.00 X 0 0 0 Kenna MacKinnon 1.00 X 0 0 0 John McIlwain 1.00 X 0 0 0 Beth Pecenka 1.00 X 0 0 0 Eric Sorensen 1.00 X 0 0 0 Byron Taylor 1.00 X 0 0 0 Helen Thornton 1.00 X 0 0 0 Cheryl ter Horst 1.00 X 0 0 0 Tom Yates 1.00 X 0 0 0 Carol Dunning 1.00 X 0 0 0 Ian Hutchinson 1.00 X 0 0 0 Mary Anne Brown 40.00 X 186722 0 13859 Mary K Tortorici 40.00 X 108922 0 10903 Ruth Vanderburg 40.00 X 109558 0 21611 Jan Maxson 40.00 X 108643 0 9277 513845 0 55650 4 0 1 0 0 359107 76500 5787054 1004769 7227430 Day Care 624410 1227324 1227324 1227324 47394 47394 170875 165036 5839 5839 5839 151068 359107 151068 0 Miscellaneous Revenue 900099 910 910 910 8508897 1227324 0 54143 795884 795884 327369 327369 4305608 3643733 474955 186920 251153 200943 37052 13158 375014 321562 33408 20044 422940 339333 66117 17490 42517 18276 12555 11686 2639 2639 58190 50839 5465 1886 245316 230968 2612 11736 447197 381170 30603 35424 47511 27320 3990 16201 295528 233880 42636 19012 93211 88968 3050 1193 28399 21029 6742 628 3170 2602 413 155 145390 132419 10357 2614 Membership Dues 16129 13749 2010 370 46048 34233 9053 2762 7949213 6536908 1071026 341279 1323119 1354761 1117905 1146698 427965 382228 79179 113805 3614057 2349639 1090170 1264418 1163122 1149421 3180 3181 5204640 5414512 1291059 971258 26741 20612 1317800 991870 X 3620702 4076403 266138 346239 3886840 4422642 5204640 5414512 X 559684 -23882 X 0 1 1 X 0 X 7065046 6396150 5981145 6396453 7227430 33066224 7065046 6396150 5981145 6396453 7227430 33066224 33066224 95063 70164 55470 42466 47394 310557 33376781 7220733 0.99070 0.98860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 2111930 1235566 876364 7630 2671 4959 1269468 1028030 241438 165029 83372 81657 1264418 Lease Obligations 20612 20612 8508897 7949213 559684 -23882 -23882 535802 8659965 151068 151068 8508897 0 8508897 8124163 174950 174950 7949213 0 7949213 Description of Uncertain Tax Positions Under FIN 48: Part X: The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. The accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the period covered by these financial statements. The Association files forms 990 in the U.S. federal jurisdiction and the State of Illinois. The Association is generally no longer subject to examination by the Internal Revenue Service for years before 2008. Part XII, Line 2d - Other Adjustments: Special Events 151,068. Part XIII, Line 2d - Other Adjustments: Special Events 151,068. Net Unrealized Loss 23,882. Dinner Dance 251804 169016 82788 82788 Golf Outing 157165 111342 45823 45823 11 101206 78749 22457 22457 510175 359107 151068 151068 151068 0 1 Foster Care/Respite Payments/Parent Training 94 589697 Program activity fees which include field trips, camps, workshops, talent shows, mentoring activities, holiday parties, etc. All of our clients participate in at least one of these activities. 941 114870 Children allowance as part of the per diem received under our government contract. ($5 per week, per child in our group homes) 59 6645 Clothing for Group Home Children 59 15111 FMV Clothing Providing rent, utilities, food, educational expenses, etc. for clients. This specific assistance to clients meets a need they can not. The majority of Hephzibah's clients require some sort of assistance throughout the year. 286 51060 FMV Gas, Food, and Store Gift Cards Respite Care 94 18499 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: Expenses are reviewed monthly, by program management and the Finance Committee of the Board, in comparison to the budget for both amount and appropriateness. X X X X 0 0 0 0 0 0 0 0 0 Mary Anne Brown 170907 0 1015 0 14800 0 13850 0 9 0 200581 0 0 0 New Program Services Form 990, Part III, line 2 Head Start program Form 990, Part VI, Section B, line 11 The Form 990 is reviewed by the Finance Committee of the Board; the members of this committee include the Board Treasurer, a minimum of three additional board members and the Finance Director of the organization. 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. Finance Committee members will have the opportunity to review and receive answers to any questions they have 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). 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 discussion and 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. 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. Form 990, Part VI, Section B, line 15a 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 the Finance Committee, designated to act as the Compensation Committee. Total compensation includes base salary and benefits. The Compensation Committee and Board shall consider the following in determining 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. 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 general public upon request, by mail or email or for inspection at an office of the organization. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized losses on investments: -23,882. Hephzibah Foundation 946 North Boulevard Oak Park IL 60301 363537502 Provide Funds to Hephzibah Children's Association IL 501(c)(3) 11 - TYPE I N/A 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Hephzibah Foundation C 76500 Cash