2025-05-09T14:02:08-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 362167096 HEPHZIBAH CHILDREN'S ASSOCIATION HEPH 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 JENNIFER ELLIS-JACKSON PRESIDENT 7086497100 2025-05-08 1 0 ASHLEY BARSEMA P01332786 6305738600 2025-05-08 2023 2025-03-06 01:10:19Z JENNIFER ELLIS-JACKSON 946 NORTH BOULEVARD OAK PARK IL 60301 16289762 0 X WWW.HEPHZIBAHHOME.ORG X 1902 IL HEPHZIBAH IS A CHILD WELFARE AGENCY PROVIDING GROUP HOME CARE, FOSTER CARE AND DAYCARE SERVICES 19 19 294 527 0 0 10890072 13997541 1624439 2072498 100672 166843 3447 -94336 12618630 16142546 1016295 1067298 0 0 9259861 9194393 0 0 754579 2699608 3522914 12975764 13784605 -357134 2357941 14756044 17352823 4073478 3869765 10682566 13483058 X TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS 0 0 4047902 41687 HEPHZIBAH HOME SERVES SOME OF THE YOUNGEST VICTIMS OF SEVERE ABUSE, NEGLECT AND TRAUMA AND CHILDREN IN NEED OF BEHAVIORAL INTERVENTION, AGES 3-11 IN ILLINOIS. AT HEPHZIBAH HOME WE OFFER CHILDREN A SAFE HAVEN, AND A PLACE FOR THEM TO STABILIZE AND HEAL SO THAT THEY CAN EVENTUALLY RETURN TO A HOME ENVIRONMENT. HEPHZIBAH HOME OFFERS EACH CHILD AN INDIVIDUAL TREATMENT PLAN BASED ON THEIR SPECIFIC NEEDS. OUR CLINICAL TEAM PROVIDES COMPREHENSIVE THERAPEUTIC SUPPORT TO HELP CHILDREN HEAL FROM TRAUMA AND DEVELOP HEALTHY BEHAVIORS AND LIFE SKILLS, AND OUR EDUCATION TEAM SUPPORTS THE ACADEMIC NEEDS OF THE CHILDREN. THE SUPPORT FOR THE CHILDREN COMES IN THE FORM OF THERAPIES SUCH AS ART AND PET THERAPY, MUSIC AND MOVEMENT THERAPY AND SENSORY MODULATION TREATMENT. OUR TEAM HELPS CHILDREN MEET THEIR GOALS AND DEVELOP THE VITAL SKILLS THEY NEED TO MOVE TO FOSTER OR PERMANENT PLACEMENTS. IN FY24, 26 CHILDREN WERE SERVED IN THE HEPHZIBAH HOME. 2878692 832755 FOSTER CARE - CHILDREN IN FOSTER CARE NEED LOVE AND SUPPORT IN ORDER TO HEAL. HEPHZIBAH OFFERS A FULL SPECTRUM OF FOSTER CARE SERVICES FOR CHILDREN IN NEED OF LOVING HOMES. WE HELP CHILDREN HEAL AND PREPARE THEM FOR THE NEXT STEP IN THEIR FOSTER JOURNEY, WHETHER IT IS RETURNING TO BIOLOGICAL FAMILY MEMBERS, OR IN AN ADOPTIVE HOME. HEPHZIBAH ALSO RECRUITS, TRAINS, AND SUPPORTS FOSTER PARENTS WHO OPEN THEIR HOMES TO CHILDREN IN NEED. WE SURROUND OUR FOSTER PARENTS WITH THE TRAINING AND SUPPORT THEY NEED TO MAINTAIN A HEALTHY, LOVING AND CARING RELATIONSHIP AND HOME FOR ALL. THIS SUPPORT INCLUDES PARENTING GROUPS, IN-HOME CONSULTATION, FOSTER PARENT SUPPORT GROUPS, TRAINING SESSIONS, PRIVATE CONSULTATIONS, AND THE HEPHZIBAH FOSTER PARENT ADVISORY BOARD. IN FY24, 102 CHILDREN WERE SERVED IN THE FOSTER CARE PROGRAM. 2140157 39556 2072498 DAY CARE - HEPHZIBAH'S AFTER SCHOOL PROGRAM SERVED MORE THAN 800 CHILDREN FROM DIVERSE SOCIOECONOMIC BACKGROUNDSFULFILLING A CRITICAL NEED IN THE OAK PARK COMMUNITY FOR AFFORDABLE, NURTURING, AND ENRICHING AFTER-SCHOOL CARE FOR ELEMENTARY SCHOOL-AGED CHILDREN. WE OFFER A DYNAMIC CHILDCARE EXPERIENCE FOR CHILDREN IN GRADES K-5 AFTER SCHOOL AND FULL-DAY CARE ON SCHOOL HOLIDAYS AT EACH OF THE EIGHT DISTRICT 97 ELEMENTARY SCHOOLS IN OAK PARK. WE ALSO OFFER FULL-DAY SUMMER DAY CAMP MONDAY-FRIDAY IN OAK PARK FOR CHILDREN OF WORKING PARENTS. THIS PROGRAM IS UNIQUE WE OFFER A SLIDING-FEE PAY SCALE, BASED ON ABILITY TO PAY AND INCOME TO FAMILIES THAT NEED AFTER SCHOOL CARE ON SITE AT THEIR CHILD'S LOCAL SCHOOL, AND IN THE SUMMERTIME WHEN CHILDCARE BECOMES A FINANCIAL BURDEN FOR SOME. OUR CHILDCARE 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. 1924658 153300 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. 1924658 153300 10991409 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 77 0 1 294 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X MICHELLE ANDERSON 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 LISA EMERSON DIRECTOR 1.00 X 0 0 0 JENNIFER ELLIS-JACKSON PRESIDENT 1.00 0.30 X X 0 0 0 DONNA ROLF VICE PRESIDENT - PRESIDENT ELECT 1.00 0.30 X X 0 0 0 JOHN IDE DIRECTOR 1.00 X 0 0 0 KENNA MACKINNON DIRECTOR 1.00 X 0 0 0 LISA AZU-POPOW TREASURER 1.00 0.30 X X 0 0 0 AMY FELTON SECRETARY 1.00 0.30 X X 0 0 0 GREG FINN DIRECTOR 1.00 X 0 0 0 JENNIFER IERARDI DIRECTOR 1.00 X 0 0 0 ALEX LEIBOWITZ DIRECTOR 1.00 X 0 0 0 JOHN MCCONVILLE DIRECTOR 1.00 X 0 0 0 LYNDE O'BRIEN DIRECTOR 1.00 X 0 0 0 MARCIA PRESTON 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 BYRON F TAYLOR DIRECTOR 1.00 X 0 0 0 CRAIG WILLIAMS DIRECTOR 1.00 X 0 0 0 JON YATES DIRECTOR 1.00 X 0 0 0 FARAH USMANI DIRECTOR 1.00 X 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR (UNTIL 5-17-2024) 40.00 X 200177 0 14470 NANCY DORFMAN-SCHWARTZ CHEIF OPERATING OFFICER 40.00 X 138646 0 9829 JULIE DVORSKY DIRECTOR OF FAMILY BASED S 40.00 X 124986 0 8741 JAMES WOYWOD DIRECTOR OF GROUP HOMES 40.00 X 124876 0 4775 588685 0 37815 4 0 1 0 CLIFTONLARSONALLEN LLP PO BOX 775967 CHICAGO IL 606775967 AUDITING & TAX 188997 MARY TORTORICI 1560 IDAHO PLACE ELK GROVE VILLAGE IL 60007 FINANCE CONSULTANT 126416 2 25000 447248 95000 11089892 2340401 270206 13997541 DAY CARE 624410 2072498 2072498 2072498 166843 166843 52880 447248 147216 -94336 -94336 16142546 2072498 0 72507 1067298 1067298 224613 22461 134768 67384 7328708 6151976 814789 361943 361517 302666 40651 18200 549315 448953 69003 31359 730240 598448 90788 41004 674661 31781 589623 53257 23964 23964 56220 55436 540 244 331329 311667 19662 677430 590983 29556 56891 135672 50948 75379 9345 614689 470803 92535 51351 193981 188522 4356 1103 65328 56255 7136 1937 3901 1465 2167 269 278206 242700 19132 16374 52819 19835 29346 3638 IN-KIND EXPENSES 220253 201708 6908 11637 BAD DEBT EXPENSE 124635 114141 3909 6585 MISCELLANEOUS 43390 39739 1360 2291 MEMBERSHIP DUES 19688 17301 2387 6748 6323 320 105 13784605 10991409 2038617 754579 618278 723760 205000 190000 2181333 3908430 157534 161043 6083710 3462212 2517998 2621498 3806167 4262459 5269734 5485633 14756044 17352823 1074601 1147068 121050 115419 2877827 2607278 4073478 3869765 X 7713218 10178241 2969348 3304817 10682566 13483058 14756044 17352823 X 2357941 289006 153545 X X 0 1 X 1 0 X 9134768 11483609 10820908 10890072 13987922 56317279 9134768 11483609 10820908 10890072 13987922 56317279 56317279 69236 58658 76801 100672 166843 472210 720 1303 3847 6914 12784 56802273 6938065 0.99150 0.98260 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 720. 2020 AMOUNT: $ 1,303. 2021 AMOUNT: $ 3,847. 2022 AMOUNT: $ 6,914. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 4325534 2283074 2042460 21655 20964 691 1447230 1013383 433847 229291 144791 84500 2621498 BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 2629479 RIGHT-OF-USE ASSET - FINANCING, NET 110238 RIGHT-OF-USE ASSET - OPERATING, NET 2385601 NONCURRENT PLEDGE RECEIVABLE, NET 360315 5485633 RIGHT-OF-USE SHORT TERM LEASE LIABILITY - OPERATING 337313 RIGHT-OF-USE SHORT TERM LEASE LIABILITY - FINANCING 38109 RIGHT-OF-USE LONG TERM LEASE LIABILITY - OPERATING 2157308 RIGHT-OF-USE LONG TERM LEASE LIABILITY - FINANCING 74548 2607278 X 16731790 289006 153022 442028 16289762 -147216 -147216 16142546 13931821 147216 147216 13784605 0 13784605 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION AS DEFINED BY SECTION 501 (C)(3) OF THE IRC. 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 YEARS ENDED JUNE 30, 2024 AND 2023. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ONE STATE. THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 153,022. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 -147,216. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES REFLECTED ON PAGE 9, PART VIII, LINE 8B, FORM 990 147,216. HEART OF GOLD BALL 423024 370144 52880 10565 39642 2150 77245 RESALE 36481 36481 6902 5 40623 40623 10712 500128 447248 52880 10565 39642 2150 94859 147216 -94336 0 FOSTER CARE / RESPITE CARE / PARENT TRAINING 102 764396 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 1174 145239 CHILDREN ALLOWANCE AS PART OF THE PER DIEM RECEIVED UNDER OUR GOVERNMENT CONTRACT ($5 PER WEEK, PER CHILD IN OUR GROUP HOME) 26 4904 CLOTHING FOR GROUP HOME CHILDREN 26 41687 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. 1909 111072 X X X X 0 0 0 0 0 0 0 0 0 MERRY BETH SHEETS EXECUTIVE DIRECTOR (UNTIL 5-17-2024) 200177 0 0 0 0 0 0 0 14470 0 214647 0 7874 0 X SPECIFIC ASSISTANCE TO FAMILIES 1098 149815 FAIR MARKET VALUE X PROGRAM SUPPLIES AND ACTIVITIES 3000 56924 FAIR MARKET VALUE X INFANT & TODDLER SUPPLIES 1600 40333 FAIR MARKET VALUE X EVENT AUCTION ITEMS 66 39195 FAIR MARKET VALUE X AUXILIARIES - MEETING AND EVENT SUPPORT 1250 12399 FAIR MARKET VALUE X PUBLIC RELATIONS 1 1116 FAIR MARKET VALUE 0 0 0 SCHEDULE M, 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, THROUGH THE APPOINTMENT OF AN EVALUATION COMMITTEE, WILL CONDUCT AN EVALUATION OF THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE ANNUALLY, INCLUDING THE ESTABLISHMENT OF GOALS THAT ALIGN WITH THE AGENCY MISSION AND STRATEGIC PLAN. CHANGES TO COMPENSATION WILL BE GIVEN TO THE CFO AND HR BEFORE THE NEW FISCAL YEAR. A 360-EVALUATION PROCESS WILL BE UTILIZED IN ORDER TO SOLICIT FEEDBACK FROM ALL BOARD MEMBERS, SENIOR LEADERS AND THE CHIEF EXECUTIVE OFFICER. A FORMAL, WRITTEN PERFORMANCE EVALUATION WILL BE PREPARED. THE EXECUTIVE COMMITTEE SHALL CONSIDER THE FOLLOWING IN DETERMINING CHIEF EXECUTIVE OFFICER COMPENSATION: COMPARABILITY OF COMPENSATION RECEIVED BY CHIEF EXECUTIVE OFFICERS OF SIMILAR NON-PROFIT AGENCIES, AND/OR CURRENT COMPENSATION SURVEYS WHICH WILL BE ANALYZED MINIMALLY EVERY TWO YEARS, RECOMMENDATIONS MADE BY THE EVALUATION COMMITTEE AND PERFORMANCE GOALS FOR THE CHIEF EXECUTIVE OFFICER, 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. 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 153,022. DIFFERENCE BETWEEN SCHEDULE G DIRECT EXPENSES 523. 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 HEPHZIBAH CHILDREN'S TRUST C 95000 CASH