2021-04-27T09:09:05-05:00 2020-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 606063392 990 2019-07-01 362167778 Lutheran Child and Family Services of Illinois LUTH 7087717180 One Oakbrook Terrace No 501 Oakbrook Terrace IL 601814479 Richard Arenz Vice President & CFO 7087717180 2021-04-26 1 Rebekuh Eley P01247672 3126343400 2021-04-26 2019 2022-09-23 18:48:47Z Michael A Bertrand One Oakbrook Terrace No 501 Oakbrook Terrace IL 601814479 33687835 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. 18 17 524 50 0 0 3408432 4406562 23675176 25585607 90946 2115212 580959 455797 27755513 32563178 5180949 5456949 0 0 14515388 15775396 0 0 736684 8345670 7172055 28042007 28404400 -286494 4158778 18683929 22112291 14445533 22313057 4238396 -200766 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 19327083 5348107 23855578 Foster Care - LCFS supervises the care of between 2,000 to 2,400 of Illinois 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. 1171989 32244 563825 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. 292 at-risk families were strengthened through preventative services. 1009345 8292 355 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. Lutherbrook residential was discontinued in the 1st quarter of FY18.STAC continues to provide services as a 30-day shelter and diagnostic program for adolescents 11-17. STAC provides emergency shelter care, clinical assessments, counseling and family intervention. 1213315 405058 Camp Wartburg - 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. Over 7,500 children and individuals visited Camp Wartburg for camp retreats and outdoor education. Camp's 2020 summer camp operations were adversely impacted by COVID; however, LCFS secured a PPP loan to ensure employees remained fully employed and that operational costs were paid. 807745 68120 897863 Adoption - Throughout its history, LCFS has assisted thousands of families in adopting children domestically and internationally, and has provided care and counseling to pregnant women considering adoption for their children. In the current year, 130 children found their forever families through adoption. 259600 186 45058 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. 171 individuals and families were supported through counseling services. 2280660 68306 1347979 23789077 1 1 0 0 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 1 108 0 1 524 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 17 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 IL X X Richard Arenz 7087717180 One Oakbrook Terrace Suite 501 Oakbrook Terrace IL 601814479 Michael Bertrand President & CEO 40.00 0.60 X X 181481 0 2014 Beverly Jones Vice President & COO 40.00 0.60 X 149265 0 11414 Richard Arenz Vice President & CFO 40.00 0.60 X 131610 0 19099 Marylyn Rodgers VP Advance. & Transform. Research 40.00 0.60 X 106804 0 7310 Paul Bacon Vice Chair 0.60 0.60 X X 0 0 0 Melvin Faulkner Vice Chair 0.60 0.60 X X 0 0 0 Erik Hess Vice Chair (Until 7/1/19) 0.60 0.60 X X 0 0 0 Jill Chapman Board Chair (Until 12/19) 0.60 0.60 X X 0 0 0 Rev Bill Geis Board Chair (As of 01/20) 0.60 0.60 X X 0 0 0 Martin Staehlin Treasurer 0.60 0.60 X X 0 0 0 Anthony Stephens Secretary 0.60 0.60 X X 0 0 0 Donald Cochran At Large Board Member 0.60 0.60 X 0 0 0 Laurie Erickson 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 Rev Willie Stallworth At Large Board Member (Until 1/1/20) 0.60 0.60 X 0 0 0 Tracy Stockard At Large Board Member 0.60 0.60 X 0 0 0 Michelle Yates At Large Board Member 0.60 0.60 X 0 0 0 569160 0 39837 4 0 1 0 Angel Adoption 820 E Terra Cotto Ave Ste 149 Crystal Lake IL 60014 Adoption 7927724 Rincon Family Services 3942 W North Ave Chicago IL 60647 Rehab Clinic 300005 Staub Anderson Green 55 W Monroe St Chicago IL 60603 Legal Services 174362 Heartland Business Systems PO Box 126 LaGrange IL 605250126 IT Consultants 157905 Outsource Partners International Inc 320 Park Ave 29th Fl New York NY 10022 Accounting Services 146416 9 122730 297758 1976189 2009885 53044 4406562 Government Fees 624100 24363730 24363730 Adoption 624100 820688 820688 Camp Wartburg 624100 386811 386811 Family Counseling 624100 12503 12503 1875 1875 25585607 24993 24993 3159476 1069257 2090219 2090219 2090219 8800 297758 55400 -46600 -46600 320267 0 320267 320267 182130 182130 182130 32563178 25767737 0 2388879 5456949 5456949 494883 418980 61454 14449 12492124 10582616 1544544 364964 -21128 -18875 -1603 -650 1829623 1639135 134001 56487 979894 876237 73461 30196 180322 180322 144713 144713 20702 20702 1515700 805071 661576 49053 1009543 868850 40273 100420 1297359 877571 359262 60526 1508115 1465682 39874 2559 176790 26584 103573 46633 298518 28405 270113 166118 156961 9157 220227 214642 4928 657 Maintenance & Repairs 244322 232043 12279 Outside Printing 121221 53823 56038 11360 Bad Debt Expense 99994 99994 Membership Dues 34403 4409 29964 30 134008 134008 28404400 23789077 3878639 736684 2866311 6564080 606383 544425 5088380 4945446 101526 205052 7359446 3837069 4730131 3522377 1755536 2770449 3535662 3560462 18683929 22112291 3246898 3694179 93264 10099 7747767 3795600 2632848 3357604 12180331 14445533 22313057 X -59798 -4443689 4298194 4242923 4238396 -200766 18683929 22112291 X 4158778 -206 -8597734 X 0 1 X 1 0 X 5638718 3949383 3401348 3408432 4406562 20804443 28752606 30750854 23188038 23675173 25585607 131952278 368917 375716 298951 330028 320267 1693879 34760241 35075953 26888337 27413633 30312436 154450600 58405 24118 63400 32068 16080 194071 0 58405 24118 63400 32068 16080 194071 154256529 85306 98043 66188 69456 24993 343986 85306 98043 66188 69456 24993 343986 30874 47661 2139388 300802 182130 2700855 34876421 35221657 29093913 27783891 30519559 157495441 0.97940 0.97920 0.00220 0.00240 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2015 Amount: $ 30,874. 2016 Amount: $ 47,661. 2017 Amount: $ 2,139,388. 2018 Amount: $ 300,802. 2019 Amount: $ 182,130. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7767085 1001236 229637 8997958 7488759 31187 247139 7767085 7436480 11908 40371 7488759 7007987 228695 476009 276211 7436480 7037603 213665 -243281 7007987 0.59850 0.40150 0.00000 0 0 619288 619288 4271640 1496053 2775587 64936 57976 6960 2148542 2030085 118457 255040 252955 2085 3522377 Beneficial Interest in Perpetual Trusts 3497559 Security Deposits 57569 Life Insurance Receivable 5334 3560462 Pension Liability 4798523 Other Liabilities 254505 Deferred Lease Liability 116257 Deposits 32297 Angel Adoption Funds 157042 Due to Related Organizations 720136 Investments held on behalf of Foundation 5385019 Note payable to LCFS Foundation 716552 12180331 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: 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. Harvest Festival 149045 140245 8800 10542 22655 16305 Be the Change 2020 157513 157513 5898 306558 297758 8800 10542 22655 22203 55400 -46600 1 Foster Care Board Payments 716 5085304 Foster Care and Residential Assistance 716 255587 FMV Clothing, Transportation, Beds, Food Birthmother Assistance 56 68372 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 181481 0 0 0 0 0 0 0 2014 0 183495 0 0 0 Beverly Jones Vice President & COO 149265 0 0 0 0 0 0 0 11414 0 160679 0 0 0 Richard Arenz Vice President & CFO 131610 0 0 0 0 0 0 0 19099 0 150709 0 0 0 X 1 1236 FMV X Gifts 126 51808 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 24,800. Pension-related changes other than net periodic benefit costs -1,893,866. Transfer of Contributions to LCFS Foundation -1,020,000. Prior period adjustment - assets held by LCFS on behalf of LCFS Foundation -5,708,668. 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 71333 3327708 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 Lutheran Child and Family Services of Illinois Foundation R 1020000 Cash