2025-05-12T14:30:30-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 362167778 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS LUTH 7087717180 ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 MICHAEL A BERTRAND PRESIDENT & CEO 7087717180 2025-05-08 1 0 THURE ROSS CPA P00577278 6305738600 2025-05-08 2023 2025-03-06 01:10:19Z MICHAEL A BERTRAND ONE OAKBROOK TERRACE 501 OAKBROOK IL 601814479 44500341 0 X WWW.LCFS.ORG X 1873 IL LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS (AGENCY) IS A NONPROFIT STATEWIDE SOCIAL SERVICE AGENCY WHOSE MISSION IS TO ATTRACT, DEVELOP, MOBILIZE, AND PRVOIDE RESOURCES TO IMPROVE THE WELL-BEING OF CHILDREN, INDIVIDUALS, FAMILIES, CONGREGATIONS, AND COMMUNITIES SO THAT THEIR LIVES ARE IMPROVED. 15 14 616 195 0 0 5739179 1362921 35389223 42344757 9183 12166 1257724 578512 42395309 44298356 10614747 11733306 0 0 21461791 24571063 0 0 856346 7904684 8863794 39981222 45168163 2414087 -869807 24852656 27191669 13431376 15836000 11421280 11355669 X LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS (AGENCY) IS A NONPROFIT STATEWIDE SOCIAL SERVICE AGENCY WHOSE MISSION IS TO ATTRACT, DEVELOP, MOBILIZE, AND PRVOIDE RESOURCES TO IMPROVE THE WELL-BEING OF CHILDREN, INDIVIDUALS, FAMILIES, CONGREGATIONS, AND COMMUNITIES SO THAT THEIR LIVES ARE IMPROVED. 0 0 32158114 11733306 36947676 FOSTER CARE - LCFS SUPERVISES THE CARE OF APPROXIMATELY 2,050 CHILDREN WHOM THE STATE OF ILLINOIS HAS REMOVED FROM THEIR BIOLOGICAL HOMES BECAUSE OF ABUSE OR NEGLECT. LCFS IDENTIFIES, TRAINS, AND LICENSES FOSTER PARENTS AND PROVIDES ONGOING TRAINING AND HOME VISITS TO ENSURE THE WELL-BEING OF EACH CHILD IN CARE. FAMILY COUNSELING - LCFS OPERATES A WIDE RANGE OF PROGRAMS THROUGHOUT ILLINOIS THAT SUPPORT AND SERVE FAMILIES AND CHILDREN SO THE FAMILY CAN REMAIN TOGETHER. LCFS HAS COUNSELORS THROUGHOUT ILLINOIS WHO CAN HELP WITH SPECIALIZED CARE TO INDIVIDUALS AND FAMILIES FACING DIFFICULT SITUATIONS. THESE PROGRAMS HELP IDENTIFY AND USE FAMILY STRENGTHS TO ENHANCE FAMILY FUNCTIONING AND IMPROVE PARENTAL AND CHILDCARE PERFORMANCE. 478 INDIVIDUALS AND FAMILIES WERE SUPPORTED THROUGH COUNSELING SERVICES. OUR NEW PROGRAM, BEST START FOR FAMILIES, TRAINS PARENTS, CHILDREN AND FACILITATORS TO IMPLEMENT EMPATHY-BASED INTERACTIONS INTO THEIR DAILY LIVES. IN FY24, 678 INDIVIDUALS AND AT-RISK FAMILIES WERE STRENGTHENED THROUGH PREVENTATIVE SERVICES. 1843463 2452737 RESIDENTIAL - LCFS IS COMMITTED TO HELPING CHILDREN AND YOUTH ESPECIALLY THOSE WHO ARE AT RISK. SOUTHERN THIRTY ADOLESCENT CENTER (STAC) IS THE RESIDENTIAL PROGRAM FOR YOUTH WHO NEED SPECIALIZED HELP, PROVIDING SERVICES AS A 30-DAY SHELTER AND DIAGNOSTIC PROGRAM FOR ADOLESCENTS AGED 11-17. STAC PROVIDES EMERGENCY SHELTER CARE, CLINICAL ASSESSMENTS, COUNSELING AND FAMILY INTERVENTION. FY24 PROVIDED EMERGENCY SHELTER FOR 51 YOUTH. 2060355 918811 CAMP WARTBURG IS A CHILDREN'S SUMMER CAMP AND YEAR-ROUND RETREAT CENTER OWNED AND OPERATED BY LCFS. ITS MISSION IS TO PROVIDE AN OUTDOOR CHRISTIAN MINISTRY WHERE PEOPLE CAN ENCOUNTER GOD AND HIS CREATION. FY24 CAMP WAS VISITED BY 6,870 YOUTH AND INDIVIDUALS FOR RETREATS AND OUTDOOR EDUCATION. 1058448 1054843 HOME BASED SERVICES - LCFS PROVIDES A VARIETY OF HOME-BASED SERVICES TO STRENGTHEN FAMILIES AND PREVENT CHILD ABUSE AND NEGLECT, SUCH AS INTACT FAMILY RECOVERY, HOUSING ADVOCACY, FAMILY PREVENTION/REUNIFICATION, TEEN PREGNANCY COUNSELING, EXTENDED FAMILY SUPPORT, AND UNIFIED DELINQUENCY INTERVENTION SERVICES. 944307 970690 ADOPTION - LCFS ASSISTS FAMILIES IN ADOPTING CHILDREN DOMESTICALLY AND INTERNATIONALLY AND PROVIDES CARE AND COUNSELING TO PREGNANT WOMEN CONSIDERING ADOPTION FOR THEIR CHILDREN. FY24 SAW 69 ADOPTIONS TO FOREVER HOMES. 2002755 2025533 38064687 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 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 1 0 0 0 1 58 0 1 616 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X X MICHAEL A BERTRAND 7087717180 ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 BRENNA WOODLEY CHAIR 1.00 1.00 X X 0 0 0 LAURIE ERICKSON VICE CHAIR 1.00 1.00 X X 0 0 0 ANTHONY STEPHENS VICE CHAIR 1.00 2.00 X X 0 0 0 GRETCHEN WINTER VICE CHAIR 1.00 1.00 X X 0 0 0 MELVIN FAULKNER TREASURER 1.00 2.00 X X 0 0 0 TRACY STOCKARD SECRETARY 1.00 1.00 X X 0 0 0 REV DR PAUL BACON BOARD MEMBER 1.00 1.00 X 0 0 0 REV JEFFREY HOWELL BOARD MEMBER 1.00 1.00 X 0 0 0 TAMELA MILAN-ALEXANDER BOARD MEMBER 1.00 1.00 X 0 0 0 WAYNE PRICE BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT BLACKWELL BOARD MEMBER 1.00 1.00 X 0 0 0 MANDY LESKO BOARD MEMBER 1.00 1.00 X 0 0 0 BRUCE MEIER BOARD MEMBER 1.00 2.00 X 0 0 0 CHRISTINE PEGGAU BOARD MEMBER 1.00 1.00 X 0 0 0 MICHAEL BERTRAND PRESIDENT/CEO 40.00 5.00 X 234254 0 26531 DHIREN SHAH CFO 40.00 5.00 X 200398 0 24417 BEVERLY JONES VP & COO 40.00 5.00 X 206500 0 12146 CHERYL WENDT VP & CDO 40.00 5.00 X 158129 0 2270 LATASHA ROBERSON-GUIFARO VP AND CSO 40.00 X 150201 0 12443 SCOT THURMAN ED OF 360 40.00 X 129821 0 12200 HEIDI JESSWEIN-DARVILLE HR DIRECTOR 40.00 X 108411 0 34628 TAYLOR WILKINS PROGRAM MANAGER 40.00 X 111182 0 22334 EMILY KAPPER LEAD PROGRAM SUPERVISOR 40.00 X 113951 0 11941 MARIA AVILA ASSISTANT CONTROLLER 40.00 X 106720 0 2926 1519567 0 161836 10 0 1 0 ANGEL ADOPTION 820 E TERRA COTTO AVE STE 149 CRYSTAL LAKE IL 60014 ADOPTION 4184875 RSM US LLP 30 S WACKER DR STE 3300 CHICAGO IL 60606 ACCOUNTING SERVICES 253533 RINCON FAMILY SERVICES 3942 W NORTH AVE CHICAGO IL 60647 REHABILITATION CLINIC 253344 KAREN BONOMO 532 COLCHESTER DR OSWEGO IL 60543 ACCOUNTING SYSTEM CONSULTING SERVICES 234420 STAUB ANDERSON GREEN 55 W MONROE ST STE 1925 CHICAGO IL 60603 LEGAL SERVICES 177618 6 162550 266180 934191 1362921 GOVERNMENT FEES 624100 40606677 40606677 PROGRAM SERVICE FEES 624100 1738080 1738080 42344757 11366 11366 26810 26010 800 800 800 150543 266180 175975 -25432 -25432 400275 0 400275 400275 OTHER INCOME 900099 203669 203669 203669 44298356 42344757 0 590678 11733306 11733306 1009002 73866 861270 73866 20109621 17059013 2604696 445912 243073 224654 11969 6450 1681700 1624511 57189 1527667 1240337 249782 37548 187481 187481 222837 222837 3194 3194 891766 605683 165744 120339 94555 51065 37554 5936 1079542 799818 231651 48073 128654 42327 86324 3 1802157 1422360 359075 20722 1827667 1347824 457724 22119 137779 34330 90748 12701 181803 120 181683 227604 216371 11233 383846 360705 22854 287 BAD DEBT 805664 805664 TELEPHONE 428247 207241 220846 160 EQUIPMENT RENTAL, REPAI 322811 186437 136270 104 MEMBERSHIP DUES 60249 8147 47573 4529 77938 20908 56622 408 45168163 38064687 6247130 856346 5667275 7008859 80736 69659 6967293 5073730 229692 365222 6228507 2855119 3550460 3373388 298918 330291 8058282 10970520 24852656 27191669 3561588 4091554 42703 5940308 2593208 2379770 7233877 3424368 13431376 15836000 X 5349819 5849191 6071461 5506478 11421280 11355669 24852656 27191669 X -869807 28701 596273 179222 X X 0 1 X 1 1 1 X 4406562 7514900 5309498 5739179 3101001 26071140 25585607 29710877 31678167 35389223 40606677 162970551 320267 368505 392668 412344 400275 1894059 0 0 0 0 0 0 0 0 0 0 30312436 37594282 37380333 41540746 44107953 190935750 0 16080 379068 1089312 304407 1788867 16080 379068 1089312 304407 1788867 189146883 24993 4236 13848 9916 11366 64359 0 0 0 0 24993 4236 13848 9916 11366 64359 0 0 0 460 0 460 182130 176148 20423 844920 203669 1427290 30519559 37774666 37414604 42396042 44322988 192427859 0.98290 0.98030 0.00030 0.00070 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 182,130. 2020 AMOUNT: $ 176,148. 2021 AMOUNT: $ 20,423. 2022 AMOUNT: $ 844,920. 2023 AMOUNT: $ 203,669. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 70080 0 0 70080 0 PART II-B, LINE 1, LOBBYING ACTIVITIES: MIKE BERTRAND LOBBIED FOR RATE INCREASES WITHIN THE CHILD WELFARE INDUSTRY. ADDITIONALLY, HE LOBBIED FOR INCREASED FUNDING FOR CHILDREN AND FAMILIES IN THE FOSTER CARE SYSTEM. HIRED LOBBYIST CONTRACTOR WORKED WITH LCFS TO ADVOCATE ON BEHALF OF CHILDREN AND FAMILIES IN NEED IN THE GENERAL ASSEMBLY OF THE STATE OF ILLINOIS. 14366035 241370 1349647 298863 15658189 11853360 1807666 705009 14366035 12085248 222152 -454040 11853360 8997958 1661870 1425420 12085248 7767085 1001236 229637 8997958 0.62760 0.37240 0 0 564985 564985 4348399 2067944 2280455 462679 111655 351024 816911 675520 141391 35533 35533 3373388 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 5006203 SECURITY DEPOSITS 97642 OPERATING RIGHT-OF-USE ASSET 2925250 PENSION ASSET 709958 DUE FROM RELATED PARTY 2081467 CASH HELD FOR LONG-TERM PURPOSES - ENDOWMENT 150000 10970520 OPERATING LEASE LIABILITY 3072084 OTHER LIABILITIES 352284 3424368 X PART V, LINE 4: THE AGENCY'S BOARD DESIGNATED ENDOWMENT FUND IS MANAGED TO GENERATE AN AVERAGE ANNUAL RETURN ON INVESTMENTS THAT ALLOWS FOR A PERCENTAGE OF THE FUND TO BE DISTRIBUTED ANNUALLY TO THE OPERATING FUND FOR USE IN THE PROGRAMS AND SERVICES OF THE AGENCY. DONOR-RESTRICTED FUNDS ARE UTILIZED FOR THE SPECIFIC PURPOSE DESIGNATED BY THE DONOR. PART X, LINE 2: LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS EVALUATES ITS EXPOSURE FOR UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS. AS OF JUNE 30, 2024 AND 2023, THERE WERE NO LIABILITIES FOR UNCERTAIN TAX POSITIONS. HARVEST FESTIVAL 263425 183630 79795 66083 30274 3665 8744 LET YOUR LOVE SHINE DINNER AUCTION 132645 72032 60613 31461 17784 6816 1 20653 10518 10135 1200 7966 1982 416723 266180 150543 1200 97544 56024 3665 17542 175975 -25432 1 FOSTER CARE BOARD PAYMENTS 1950 11645531 FOSTER CARE AND RESIDENTIAL ASSISTANCE 1271 0 47483 FAIR MARKET VALUE CLOTHING, TRANSPORATION, HOUSING, FOOD BIRTHMOTHER ASSISTANCE 20 0 40292 FAIR MARKET VALUE HOUSING, FOOD, UTILITIES, CLOTHING ASSISTANCE PART I, LINE 2: THE MAJORITY OF GRANTS ARE PROVIDED TO FOSTER PARENTS AND ON BEHALF OF FOSTER CHILDREN. THOSE RECIPIENTS ARE ELIGIBLE FOR GRANTS BASED ON STRICT ADHERENCE TO FOSTER CARE POLICIES AND PROCEDURES. NON-FOSTER CARE GRANT RECIPIENTS MUST MEET THE POLICIES UNDER THE AUSPICES OF EACH INDIVIDUAL PROGRAM. ALL GRANT PROCEDURES, ELIGIBILITY AND PAYMENTS ARE MONITORED BY APPROPIRATE PROGRAM, SUPERVISORY AND ADMINISTRATIVE STAFF. X X X 0 0 0 0 0 0 0 0 0 MICHAEL BERTRAND PRESIDENT/CEO 228754 0 5500 0 0 0 2000 0 24531 0 260785 0 0 0 DHIREN SHAH CFO 185398 0 15000 0 0 0 2000 0 22417 0 224815 0 0 0 BEVERLY JONES VP & COO 191500 0 15000 0 0 0 2000 0 10146 0 218646 0 0 0 LATASHA ROBERSON-GUIFARO VP AND CSO 150201 0 0 0 0 0 2000 0 10443 0 162644 0 0 0 CHERYL WENDT VP & CDO 143129 0 15000 0 0 0 2000 0 270 0 160399 0 0 0 X AUCTION ITEMS 230 94544 FMV X OTHER 4 37525 FMV X GIFTS 50 27890 FMV 0 1 0 SCHEDULE M, PART I, COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE CORPORATION SHALL BE COMPRISED OF EACH INDIVIDUAL MEMBER OF THE BOARD OF TRUSTEES AND ANY OTHER LUTHERAN CONGREGATION OR OTHER LUTHERAN ENTITY IN THE STATE OF ILLINOIS WHICH INDICATES IN WRITING A DESIRE TO BE A MEMBER AND IS ACCEPTED BY VOTE OF THE THEN BOARD OF TRUSTEES OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. EACH MEMBER CHOOSES ONE INDIVIDUAL REPRESENTATIVE FOR THE CORPORATE NOMINATING COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B CHANGES IN THE BY-LAWS ARE SUBJECT TO THE APPROVAL OF MEMBERS FORM 990, PART VI, SECTION B, LINE 11B THE AGENCY'S FORM 990 IS PREPARED BY A THIRD PARTY TAX FIRM. THE ORGANIZATION'S CONTROLLER PERFORMS A REVIEW OF THE FORM 990 PRIOR TO FILING WITH THE IRS. THE MEMBERS OF THE BOARD ARE PROVIDED COPIES BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM ANNUALLY. ANY TRUSTEE WHO IS INDIVIDUALLY OR AS A PART OF A BUSINESS OR PROFESSIONAL FIRM INVOLVED IN ANY BUSINESS TRANSACTIONS OR PROVIDING PROFESSIONAL SERVICES TO THE CORPORATION SHALL DISCLOSE THIS RELATIONSHIP TO THE BOARD CHAIR, AND SHALL NOT PARTICIPATE IN ANY VOTE TAKEN BY THE BOARD OF TRUSTEES IN RESPECT TO SUCH TRANSACTIONS OR SERVICES, EXCEPT THAT THE OWNERSHIP OF A LESS THAN ONE PERCENT (1%) INTEREST IN AN ENTITY SO INVOLVED WITH THE CORPORATION SHALL NOT CAUSE SUCH TRUSTEE TO BE SO DISQUALIFIED. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE PRESIDENT & CEO IS DETERMINED USING A COMPENSATION COMMITTEE AND COMPENSATION SURVEYS OR STUDIES AND IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES ANNUALLY IN AN EXECUTIVE SESSION DURING THE FALL OR WINTER BOARD MEETING. THIS BOARD IS NOT COMPRISED OF ANY EMPLOYEES. IT IS THE POLICY OF THE AGENCY TO PAY WAGES AND SALARIES WHICH ARE COMPETITIVE WITH OTHER SOCIAL SERVICES ORGANIZATIONS WITH SIMILAR SCOPE AND SERVICES IN THE COMMUNITY. THE COMPENSATION FOR THE OFFICERS OF THE ORGANIZATION IS ESTABLISHED BY THE PRESIDENT & CEO. FORM 990, PART VI, SECTION C, LINE 19 THE MOST RECENT AUDITED FINANCIALS ARE AVAILABLE ON LCFS' WEBSITE. GOVERNING DOCUMENTS, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE NOT PUBLISHED ON THE WEBSITE NOR PROVIDED FOR PUBLIC REVIEW. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF PERPETUAL TRUSTS 188,381. COMPONENTS OF NET PERIODIC BENEFIT COST 161,620. PERIODIC BENEFIT COSTS -521,576. ADDITIONAL PENSION LIABILITY 350,797. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS FOUNDATION ONE OAKBROOK TERRACE SUITE 501 OAKBROOK TERRACE IL 60181 367276007 SUPPORTING FOUNDATION IL 501(C)(3) LINE 12A, I LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS 1 360 YOUTH SERVICES 1323 BOND ST NAPERVILLE IL 60563 362936229 PREVENTATIVE EDUCATION, COUNSELING, SHELTER IL 501(C)(3) LINE 7 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS 1 ARTHUR D DAY AND ARMILDA A DAY MEMORIAL TRUST 130 N WATER STREET DECATUR IL 62523 376267282 TRUST IL LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS T 129073 4806071 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1