2025-02-26T09:39:15-06:00 2024-06-30 390758449 WIPFLI LLP 170 N RADNOR-CHESTER RD SUITE 200 RADNOR PA 19087 990 2023-07-01 200549865 YOUTHBUILD LAKE COUNTY INC YOUT 8474733483 2303 KEMBLE AVENUE NORTH CHICAGO IL 60064 JIM BIEL BOARD CHAIR 8474733483 2025-02-26 1 0 SOLOMON MARDAKHAEV P01806552 6105653930 2025-02-26 2023 2025-03-06 01:10:19Z YBLC INC JIM BIEL 2303 KEMBLE AVENUE NORTH CHICAGO IL 60064 2815408 0 X WWW.YOUTHBUILDLAKECOUNTY.ORG X 2003 IL TO PROVIDE UNDERSERVED YOUNG ADULTS WITH THE EDUCATION, TRAINING AND LIFE SKILLS NECESSARY TO BECOME GAINFULLY EMPLOYED AND BUILD A BETTER FUTURE. 9 9 69 66 0 0 2511226 2764967 0 0 -4097 119 -29024 -20713 2478105 2744373 148690 233971 0 0 1306963 1550336 0 0 411389 901851 1153721 2357504 2938028 120601 -193655 1454168 1292074 481516 513077 972652 778997 TO PROVIDE UNDERSERVED YOUNG ADULTS WITH THE EDUCATION, TRAINING AND LIFE SKILLS NECESSARY TO BECOME GAINFULLY EMPLOYED AND BUILD A BETTER FUTURE. 0 0 2035176 233971 0 YOUTHBUILD OFFERS EDUCATION AND JOB TRAINING PROGRAMS. STUDENTS ARE ABLE TO EARN THEIR HIGH SCHOOL DIPLOMA AND LEARN MARKETABLE JOB SKILLS THROUGH CLASSROOM WORK AND BUILDING AND/OR RENOVATING AFFORDABLE HOUSING. STUDENTS ARE ALSO ABLE TO EARN INDUSTRY RECOGNIZED CERTIFICATIONS IN SEVERAL TRADES. 2035176 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 171 0 69 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 9 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IL X TAMEKA WILSON 8474733483 2303 KEMBLE AVENUE NORTH CHICAGO IL 60064 JIM BIEL VICE CHAIR (DEC 2023), CHAIRPERSON 3.00 X X 0 0 0 KAY KNEELAND CHAIRPERSON (DEC 2023), VICE CHAIR 3.00 X X 0 0 0 ALLEN BERGER TREASURER (THRU DEC 2023) 3.00 X X 0 0 0 RONALD GERLACH TREASURER 3.00 X X 0 0 0 MARC MICHOLOTTI SECRETARY 3.00 X X 0 0 0 KIMBERLY BERTINI DIRECTOR (THRU DEC 2023) 3.00 X 0 0 0 NYERERE BILLUPS DIRECTOR (THRU AUG 2023) 3.00 X 0 0 0 JEFF CERCY DIRECTOR 3.00 X 0 0 0 MARK FOSTER DIRECTOR 3.00 X 0 0 0 BRAD HARPER DIRECTOR (THRU DEC 2023) 3.00 X 0 0 0 DAN KANE DIRECTOR 3.00 X 0 0 0 GARTH SAGER DIRECTOR (THRU DEC 2023) 3.00 X 0 0 0 VEDA WILKINS DIRECTOR 3.00 X 0 0 0 JOHN ZACHARA DIRECTOR 3.00 X 0 0 0 TAMEKA WILSON EXECUTIVE DIRECTOR 40.00 X 124583 0 190 124583 0 190 1 0 0 0 IL BUILDERS & ASSOCIATES 2101 ARGONNE DR NORTH CHICAGO IL 60064 CONSTRUCTION TRAINING FOR MEMBERS 266493 1 325462 1887470 552035 8960 2764967 119 119 36659 325462 71035 -34376 -34376 MISCELLANEOUS REVENUE 900099 13663 13663 13663 2744373 0 0 -20594 X 233971 233971 138302 100169 13716 24417 1197659 867437 118776 211446 15513 10808 656 4049 71683 49938 3018 18727 127179 79822 28529 18828 1284 1284 184708 91937 63042 29729 483680 241388 164236 78056 8385 3308 1068 4009 44491 4670 35252 4569 1743 1290 274 179 86959 71624 12207 3128 43364 39271 366 3727 27466 24332 2823 311 24459 24459 11889 6602 5287 39624 39624 INSTRUCTIONAL MATERIALS 130261 122719 7466 76 OUTREACH/RECRUITMENT 18809 18295 500 14 TRAINING 11110 5751 4815 544 IN-KIND EXPENSES 8960 8960 26529 13260 3689 9580 2938028 2035176 491463 411389 122509 237341 94646 68423 1165313 903706 34203 52487 234314 222197 19497 12117 18000 18000 1454168 1292074 263533 256577 6500 6500 211483 250000 481516 513077 X 846469 709674 126183 69323 972652 778997 1454168 1292074 -193655 0 X X 0 1 X 1 1 1 X 1418530 1620314 1744541 2511226 2764967 10059578 1418530 1620314 1744541 2511226 2764967 10059578 10059578 22 28 167 119 336 26101 21239 6432 1852 13663 69287 10129201 0.99310 0.99360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8848 8848 0 145024 136208 8816 80442 77141 3301 12117 X 2748873 4500 4500 2744373 0 2744373 2942528 4500 4500 2938028 0 2938028 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE SIMILARLY EXEMPT FOR ILLINOIS INCOME TAXES. THE ORGANIZATION IS ALSO EXEMPT FROM ILLINOIS SALES TAX. THE WHOLLY OWNED OR MAJORITY-OWNED SUBSIDIARIES ARE CORPORATIONS OR LLCS THAT ARE TREATED AS DISREGARDED ENTITIES FOR TAX PURPOSES. THE ORGANIZATION ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. SPRING BENEFIT 362121 325462 36659 5684 24138 6490 34723 362121 325462 36659 5684 24138 6490 34723 71035 -34376 1 TRAINEE STIPENDS AND OTHER ASSISTANCE 145 196053 TRAINEE SERVICE GEAR 78 21102 PPE, T-SHIRTS, BELTS, PROFESSIONAL WEAR SUPPORTIVE SERVICES, OTHER 80 14036 2780 FAIR MARKET VALUE BUS PASSES, GAS CARDS, EYEGLASSES, OTHER SUPPORTIVE SERVICES PART I, LINE 2: YOUTHBUILD MONITORS ITS GRANTS TO ENSURE THAT SUCH GRANTS ARE USED FOR PROPER PURPOSES BY ENSURING THAT ONLY ELIGIBLE PARTICIPANTS ARE ALLOWED INTO THE PROGRAM, AS WELL AS ENSURING THAT THE EXPENSES BEING PAID ARE ALLOWABLE EXPENSES OF THE CONTRACTS AND GRANTS, AND THERE ARE PROPER INTERNAL CONTROLS OVER THE EXPENDITURE OF THESE PAYMENTS OUT OF THE CONTRACTS AND GRANTS. SPECIFICALLY, YOUTHBUILD ENSURES THAT THE CLIENTS ARE YOUTHS AGES 16-24, THAT AT LEAST 75% OF THESE CLIENTS ARE HIGH SCHOOL DROPOUTS, AND AT LEAST 75% OF THESE CLIENTS ARE VERY LOW INCOME INDIVIDUALS OR MEMBERS OF VERY LOW INCOME FAMILIES. IN ADDITION, YOUTHBUILD MUST SUBMIT SEMI-ANNUAL PROGRESS REPORTS TO SOME OF THE COGNIZANT FUNDING SOURCES, AS WELL AS QUARTERLY FINANCIAL STATUS REPORTS TO SOME OF THE SAME COGNIZANT FUNDING SOURCES, AND A FINAL REPORT; THEREFORE, THESE REPORT SUBMISSIONS ALLOW FOR THE CONSTANT MONITORING OF BOTH PROGRAMMATIC AND FINANCIAL COMPLIANCE WITH THE TERMS OF THE CONTRACTS AND GRANTS. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE COMMITTEE REVIEWS THE FORM 990 AND A COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CHAIR OF THE GOVERNANCE COMMITTEE, IN CONJUNCTION WITH THE STAFF, HAS ALL OF THE BOARD MEMBERS SIGN THE CONFLICT OF INTEREST POLICY AT THE ANNUAL BOARD MEETING IN DECEMBER. BASED ON THE CONFLICT OF INTEREST POLICY, THE BOARD OF DIRECTORS WILL BE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON AN ANNUAL BASIS. POTENTIAL CONFLICTS OF INTEREST ARE ADDRESSED AND DISCUSSED IN ADVANCE OF THE TRANSACTION WITH THE BOARD MEMBER IN QUESTION. THE MONITORING OF THE CONFLICT OF INTEREST POLICY IS DONE BY SENIOR STAFF AND THE BOARD OF DIRECTORS BY REQUIRING DISCLOSURE OF MATERIAL FACTS OF THE POTENTIAL CONFLICT OF INTEREST TRANSACTION TO THE DIRECTOR, AND VOTING BY ONLY BOARD OF DIRECTOR MEMBERS WHO HAVE INTEREST IN THE CONFLICT OF INTEREST TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE ED WAS REVIEWED BY THE FINANCE AND EXECUTIVE COMMITTEES WITH INPUT FROM THE FULL BOARD OF DIRECTORS. THESE COMMITTEES RECOMMENDED THE ED COMPENSATION BASED ON BENCHMARKS. THE DOCUMENTATION IS MAINTAINED THROUGH SUB-COMMITTEE NOTES AND APPROVED BUDGETS AS WELL AS THE HUMAN RESOURCE FILES AND THE RESULTS OF THE RAISE PROCESS IS FORWARDED TO THE EXTERNAL PAYROLL SERVICE. THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, AUDITED FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONTRACTORS: PROGRAM SERVICE EXPENSES 62,126. MANAGEMENT AND GENERAL EXPENSES 42,270. FUNDRAISING EXPENSES 20,089. TOTAL EXPENSES 124,485. PAYROLL SERVICE FEES: PROGRAM SERVICE EXPENSES 11,449. MANAGEMENT AND GENERAL EXPENSES 7,789. FUNDRAISING EXPENSES 3,702. TOTAL EXPENSES 22,940. INSTRUCTORS: PROGRAM SERVICE EXPENSES 150,090. MANAGEMENT AND GENERAL EXPENSES 102,119. FUNDRAISING EXPENSES 48,534. TOTAL EXPENSES 300,743. IT CONSULTANT: PROGRAM SERVICE EXPENSES 17,723. MANAGEMENT AND GENERAL EXPENSES 12,058. FUNDRAISING EXPENSES 5,731. TOTAL EXPENSES 35,512. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE AUDIT SELECTION PROCESS FROM THE PRIOR YEAR. YBLC SERVICES LLC 1812 MORROW AVE NORTH CHICAGO IL 60064 272540780 PROVIDING ON THE JOB TRANING FOR STUDENTS IL 0 0 YOUTHBUILD LAKE COUNTY INC