2022-08-22T11:15:57-05:00 2021-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 606063392 990 2020-07-01 362167778 Lutheran Child and Family Services of Illinois LUTH 7087717180 One Oakbrook Terrace No 501 Oakbrook Terrace IL 601814479 Michael A Bertrand President & CEO 7087717180 2022-08-19 1 Michael Bertrand 999009999 Rebekuh Eley P01247672 3126343400 2022-08-19 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Michael A Bertrand One Oakbrook Terrace No 501 Oakbrook Terrace IL 601814479 45650727 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 provide resources to improve the well-being of children, individuals, families, congregations, and communities so that their lives are improved. 16 16 501 40 0 0 4406562 7514900 25585607 29710877 2115212 11977 455797 511994 32563178 37749748 5456949 9125247 0 0 15775396 18060779 0 74400 593366 7172055 6314196 28404400 33574622 4158778 4175126 22112291 17176506 22313057 10071617 -200766 7104889 X In response to God's love, Lutheran Child and Family Services of Illinois engages with youth, adults, families and communities and other stakeholders to improve the well-being of those we are called to serve. 0 0 23237589 9058151 29246692 Foster Care - LCFS supervises the care of approximately 2,300 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. 1234876 53199 81285 Home Based Services - LCFS provides a variety of home-based services to strengthen families and prevent child abuse and neglect, such as intact family recover, housing advocacy, family prevention/reunification, teen pregnancy counseling, extended family support, and unified delinquency intervention services. 276 at-risk families were strengthened through preventative services. 1581660 2362 0 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. FY21 provided emergency shelter for 61 youth. 1249016 519438 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. FY21 Camp was visited by 2,397 youth and individuals for retreats and outdoor education. 760814 11535 11884 Adoption - LCFS assists families in adopting children domestically and internationally and provides care and counseling to pregnant women considering adoption for their children. FY21 saw 201 adoptions to forever homes. 226581 27726 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 child care performance. 145 individuals and families were supported through counseling services. 2236411 11535 559048 28290536 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 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 65 0 1 501 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 IL X X Michael A Bertrand 7087717180 One Oakbrook Terrace Suite 501 Oakbrook Terrace IL 601814479 Michael Bertrand President & CEO 40.00 0.60 X X 196727 0 1916 Beverly Jones Vice President & COO 40.00 0.60 X 163800 0 12257 Richard Arenz Vice President & CFO 40.00 0.60 X 143931 0 21359 Marylyn Rodgers VP Adv. & Transform Res. (until 7/21) 40.00 0.60 X 122886 0 7837 Darrin R Holt AVP for Child Welfare 40.00 0.60 X 106197 0 7196 Cheryl Wendt VP Adv. & Transform Res. 40.00 0.60 X 0 0 0 Martin Staehlin Treasurer 0.60 0.60 X X 0 0 0 Tracy Stockard Secretary 0.60 0.60 X X 0 0 0 Laurie Erickson Vice Chair 40.00 0.60 X X 0 0 0 Melvin Faulkner Vice Chair 0.60 0.60 X X 0 0 0 Anthony Stephens Vice Chair 0.60 0.60 X X 0 0 0 Jill Chapman Board Chair (until 1/21) 0.60 0.60 X X 0 0 0 Rev Bill Geis Board Chair 0.60 0.60 X X 0 0 0 Paul Bacon At Large Board Member 0.60 0.60 X 0 0 0 Donald Cochran At Large Board Member 0.60 0.60 X 0 0 0 Rev Dr Martin Haeger At Large Board Member 0.60 0.60 X 0 0 0 Rev Jeffrey Howell At Large Board Member 0.60 0.60 X 0 0 0 Rev David Lyle At Large Board Member 0.60 0.60 X 0 0 0 Tamela Milan-Alexander At Large Board Member 0.60 0.60 X 0 0 0 Ralph Morris At Large Board Member 0.60 0.60 X 0 0 0 Patrick Schott At Large Board Member 0.60 0.60 X 0 0 0 Michelle Yates At Large Board Member (until 1/21) 0.60 0.60 X 0 0 0 Brenna Woodley At Large Board Member 0.60 0.60 X 0 0 0 733541 0 50565 5 0 1 0 Angel Adoption 820 E Terra Cotto Ave Ste 149 Crystal Lake IL 60014 Adoption 11188273 Rincon Family Services 3942 W North Ave Chicago IL 60647 Rehab Clinic 258964 Accountemps 12400 Collections Center Drive Chicago IL 60693 Staffing 138088 RSM US LLP 5155 Payshpere Circle Chicago IL 606740051 Audit 121849 Arch Angel Services LLC 10 S Riverside Plaza Suite 875 Chicago AZ 606063728 Therapy 117725 7 71396 151377 4807819 2484308 161137 7514900 Government Fees 624100 28408761 28408761 Adoption 624100 856110 856110 Camp Wartburg 624100 431306 431306 Family Counseling 624100 14700 14700 29710877 4236 4236 7876061 7868320 7741 7741 7741 0 151377 32659 -32659 -32659 368505 0 368505 368505 176148 176148 176148 37749748 29887025 0 347823 9125247 9125247 561507 458570 88238 14699 14134996 11522907 2298016 314073 -132768 -117582 -11438 -3748 2340618 2088765 203192 48661 1156426 1024153 99628 32645 69044 69044 180524 180524 3596 3596 74400 74400 39568 39568 1279174 692145 570432 16597 947290 690453 227416 29421 1193475 726158 421768 45549 1241088 1218758 22422 -92 44369 5547 26773 12049 148051 85696 60745 1610 212356 31770 180586 262894 184205 77404 1285 Maintenance & Repairs 177386 163077 13876 433 Bad Debt Expense 85666 85666 Membership Dues 67109 17146 48763 1200 Outside Printing 37931 7849 25498 4584 324675 280006 44669 33574622 28290536 4690720 593366 6564080 4664881 544425 292281 4945446 4099851 205052 220337 7301552 3941950 3522377 3359602 2770449 356684 3560462 4182870 22112291 17176506 3694179 3546392 10099 252234 87170 3795600 0 2632848 2675533 12180331 3510288 22313057 10071617 X -4443689 2430135 4242923 4674754 -200766 7104889 22112291 17176506 X 4175126 20456 -522 3110595 X 0 1 X 1 0 X 3949383 3401348 3408432 4406562 7514900 22680625 30750854 23188038 23675173 25585607 29710877 132910549 375716 298951 330028 320267 368505 1693467 35075953 26888337 27413633 30312436 37594282 157284641 24118 63400 32068 16080 379068 514734 0 24118 63400 32068 16080 379068 514734 156769907 98043 66188 69456 24993 4236 262916 98043 66188 69456 24993 4236 262916 47661 2139388 300802 182130 176148 2846129 35221657 29093913 27783891 30519559 37774666 160393686 0.97740 0.97940 0.00160 0.00220 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2016 Amount: $ 47,661. 2017 Amount: $ 2,139,388. 2018 Amount: $ 300,802. 2019 Amount: $ 182,130. 2020 Amount: $ 176,148. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 3596 0 0 3596 0 Part II-B, Line 1: 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. 0 1 X 8997958 1661870 1422640 12082468 7767085 1001236 229637 8997958 7488759 31187 247139 7767085 7436480 11908 40371 7488759 7007987 228695 476009 276211 7436480 0.64962 0.35038 0.00000 0 0 636072 636072 4336576 1706157 2630419 2143438 2063992 79446 185466 171801 13665 3359602 Beneficial Interest in Perpetual Trusts 4104558 Security Deposits 5334 Life Insurance Receivable 57569 Miscellaneous 15409 4182870 Pension Liability 1370685 Other Liabilities 1679329 Deferred Lease Liability 134951 Deposits 80706 Un-Cashed Checks 244617 3510288 X Part IV, Line 2b: The Agency has a contractual relationship with an unrelated organization that performs marketing and advertising services for adoptive families whereby the Agency acts as a fiscal intermediary between this organization and the organization's clients due to a state of Illinois requirement. The Agency considers its relationship with the organization to meet the accounting definition of an agent and, therefore, does not recognize these transactions in the consolidated statement of activities. Funds collected on behalf of the organization and not yet remitted back to the organization are recorded as a liability. At June 30, 2021, the Agency had a balance of $55,406 within other liabilities on the consolidated statement of financial position related to these transactions. 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: The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under this guidance, the Agency 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 Agency and various positions related to the potential sources of unrelated business taxable income. For the reporting periods presented in these consolidated financial statements there were no unrecognized tax benefits identified or recorded as liabilities. The Agency files Forms 990 in the U.S. federal jurisdiction and the State of Illinois. X X X X X X X 1 The Alford Group 100 N LaSalle Street Suite 910 Chicago IL 60602 Campaign Feasibility Study 0 0 74400 0 74400 IL Harvest Festival 2020 126277 126277 25639 Be the Change 2021 25100 25100 7020 151377 151377 32659 32659 -32659 1 Foster Care Board Payments 1709 8785649 Foster Care and Residential Assistance 1709 268773 FMV Clothing, Transportation, Beds, Food Birthmother Assistance 94 27463 FMV Housing, Food, Utilities, Assistance, Clothing Allowance 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 appropriate program, supervisory and administrative staff. X X X 0 0 0 0 0 0 0 0 0 Michael Bertrand President & CEO 196727 0 0 0 0 0 0 0 1916 0 198643 0 0 0 Beverly Jones Vice President & COO 163800 0 0 0 0 0 0 0 12257 0 176057 0 0 0 Richard Arenz Vice President & CFO 143931 0 0 0 0 0 0 0 21359 0 165290 0 0 0 X 3 101154 FMV X Gifts 70 59983 FMV 0 0 0 1 Part I, Column (b): Represents the number of contributions. Part I, Line 32b: LCFS works with a third party which accepts car donations and gives LCFS the proceeds from the sale. 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 after 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's 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 606,999. Pension-related changes other than net periodic benefit costs 2,752,828. Components of Net Periodic Benefit Cost 132,768. Transfer to LCFS Foundation -382,000. 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 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 73055 2329080 1.00000 1 Camp Wartburg 55 W Monroe St Ste 1925 Chicago IL 60603 Retreat Center and Camp IL Lutheran Child and Family Services of Illinois C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 Lutheran Child and Family Services of Illinois Foundation R 382000 Cash