2012-05-15T15:27:55-05:00 2011-06-30 MCGLADREY LLP 1001 LAKESIDE AVE SUITE 1400 CLEVELAND OH 441141152 990 2010-07-01 340720558 BEREA CHILDREN'S HOME AND FAMILY SERVICE BERE 4402342006 202 EAST BAGLEY ROAD BEREA OH 44017 JOE ZIEGLER 4402342006 2012-05-15 1 2165231900 2010 2016-02-24 21:20:13Z JOE ZIEGLER 202 EAST BAGLEY ROAD BEREA OH 44017 44857201 0 X WWW.BCHFS.ORG X 1864 OH WE EQUIP AND EMPOWER CHILDREN AND FAMILIES TO REACH THEIR POTENTIAL AND BECOME CONTRIBUTING MEMBERS OF A STRONG COMMUNITY. 34 34 1054 0 0 0 2536514 4439184 29958746 33425112 323802 926092 32044 149068 32851106 38939456 0 0 0 0 23279243 26168900 0 0 707917 10258772 11368069 33538015 37536969 -686909 1402487 29277898 31438992 15240272 14798818 14037626 16640174 X WE EQUIP AND EMPOWER CHILDREN AND FAMILIES TO REACH THEIR POTENTIAL AND BECOME CONTRIBUTING MEMBERS OF A STRONG COMMUNITY. 0 0 14769309 14457876 HOME AND COMMUNITY SUPPORT SERVICES:OUR COMMUNITY PROGRAMS ARE OFTEN PROVIDED IN A HOME-BASED OR SCHOOL-BASED SETTING. THESE SERVICES HELP LINK OUR AT-RISK CLIENTS TO EMPLOYMENT AND OTHER INDIVIDUAL AND FAMILY SUPPORT SERVICES, HELPING TO PRESERVE FAMILIES, MANAGE UNRULY YOUTH, PREVENT FURTHER COURT INVOLVEMENT AND TEACH WORK AND LIFE SKILLS FOR THE REAL WORLD. 10033297 10147594 OUT-OF-HOME CARE & CLINICAL SERVICES:OUR OUT-OF-HOME PROGRAMS PROVIDE SAFE AND SECURE RESIDENCES OF HEALING AND NURTURING FOR CHILDREN WITH SEVERE EMOTIONAL, BEHAVIORAL, OR MENTAL HEALTH PROBLEMS. THESE CHILDREN ARE PLACED IN LOVING FOSTER HOMES OR AT OUR RESIDENTIAL TREATMENT CAMPUS. 7657070 8819642 EARLY CHILDHOOD & FAMILY SUPPORT SERVICES:OUR EARLY CHILDHOOD PROGRAMS PROVIDE A VARIETY OF INTERVENTION AND PREVENTATIVE SERVICES FOR YOUNG CHILDREN WITH DEVELOPMENTAL DELAYS, SOCIAL, EMOTIONAL OR BEHAVIORAL PROBLEMS OR CHILDREN AT RISK FOR ABUSE OR NEGLECT. OUR SERVICES, WHICH INCLUDE INTENSIVE HOME-BASED TREATMENT, MENTAL HEALTH TREATMENT AND PARENTING EDUCATION, DIAGNOSE, ASSESS AND COUNSEL CHILDREN AND FAMILIES. RECOGNIZING THE LINK BETWEEN A QUALITY EDUCATION AND SUCCESS LATER IN LIFE, WE PROVIDE A VARIETY OF CARE AND EDUCATION OPPORTUNITIES. WE OPERATE 5 HIGH-QUALITY CHILDCARE CENTERS WITH LOCATIONS IN BEREA, BROOK PARK, LAKEWOOD, MAPLE HEIGHTS AND MIDDLEBURG HEIGHTS. WE ALSO PROVIDE SEVERAL SUMMER PROGRAMS DESIGNED TO PROVIDE CHILD CARE, SUPPORT AND ENRICHMENT. 32459676 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 40 0 1 1054 1 0 0 0 0 0 1 1 0 0 0 0 X 34 34 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X JOSEPH ZIEGLER 4402608320 434 EASTLAND RD BEREA OH 44017 JANET B BAKER X X 0 0 0 MIKE CATAN X 0 0 0 JOHN CHAPMAN X 0 0 0 MARY K GREULICH X 0 0 0 L JONATHON GROZA X 0 0 0 NANCY J KOLE X 0 0 0 ERNEST M MANUEL X 0 0 0 MICHAEL L RADEMACHER X 0 0 0 AL RANDLE X 0 0 0 PETE SMITH X 0 0 0 BISHOP JOHN L HOPKINS X 0 0 0 REV ORLANDO CHAFFEE X 0 0 0 REV MARK L STEIGER X 0 0 0 DAVID S ZENTOVICH X X 0 0 0 REV DON LEFELAR X X 0 0 0 DR LINDA CROWELL X X 0 0 0 RICHARD R FRANK 37.50 X X 229836 0 53866 DONNA M KEEGAN 37.50 X X 131626 0 16127 BENJAMIN W KEARNEY 37.50 X X 128370 0 10702 ALEX S PETRUS 37.50 X X 121958 0 21777 JOSEPH R ZIEGLER 37.50 X X 127907 0 23237 ELIZABETH HILL 37.50 X 168380 0 14988 SUSAN HYLAND 37.50 X 101052 0 11441 1009129 0 152138 7 0 1 0 TREND CONSULTING SERVICES INC 35110 EUCLID AVENUE WILLOUGHBY OH 44094 IT CONSULTATION SERVICES 520884 CHILD CARE CATERING 42 HARRISON ST BEDFORD OH 44146 MEALS TO DAY CARE KIDS 469944 2 2012421 2426763 550262 4439184 PROGRAM SERVICE REVENU 624100 33425112 33425112 33425112 301052 301052 35471 35471 35471 35471 6504875 4950 5884785 620090 4950 625040 625040 146557 32960 113597 113597 38939456 33425112 0 1075160 739697 259996 406526 73175 25196362 23305512 1567905 322945 232841 116132 111185 5524 2033127 943324 1078213 11590 1103996 839705 261959 2332 617913 607039 8470 2404 306733 306733 192002 174973 14113 2916 EQUIPMENT 2503197 2099716 378546 24935 SUPPLIES 1653967 1311095 173630 169242 FOSTER PARENT PAYMENTS 1389834 1389834 MISCELLANEOUS 1024309 870059 61396 92854 BAD DEBT EXPENSE 542991 542291 700 37536969 32459676 4369376 707917 5000 5000 2074414 1966052 34037 191662 5015237 5631173 386926 446027 20775912 10043005 10858256 10732907 10904028 12466171 29277898 31438992 3562307 4520470 120894 117571 7275000 7135000 17982 4905 234988 328514 4029101 2692358 15240272 14798818 X 5679833 7302413 1838785 2506653 6519008 6831108 14037626 16640174 29277898 31438992 X 1402487 1200061 X X 0 1 1 X 1 1 X 3347690 3300814 3077948 2529178 4439184 16694814 25797800 27685042 29332739 29958746 33571669 146345996 29145490 30985856 32410687 32487924 38010853 163040810 972839 972839 0 972839 972839 162067971 349286 387127 361891 348339 336523 1783166 349286 387127 361891 348339 336523 1783166 29494776 31372983 32772578 32836263 38347376 164823976 0.98330 0.97580 0.01080 0.01140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7783875 283104 998350 313000 8752329 7185076 402168 421082 224451 7783875 7940232 286816 -828784 213188 7185076 0.82500 0.17500 0 0 764740 764740 14649880 6287821 8362059 4164741 2909652 1255089 1196551 845532 351019 10732907 ASSETS HELD IN TRUST 214476 F COMMON STOCKS 6233321 F U.S. GOVERNMENT SECURITIES 1551111 F CORPORATE BONDS 1295494 F MUTUAL FUNDS 3171769 F 12466171 ANNUITY OBLIGATION PAYABLE 1094081 REVOLVING LINE OF CREDIT 398100 MINIMUM PENSION LIABILITY 626481 RATE SWAP LIABILITY 573696 2692358 38939456 37536969 1402487 729663 470398 1200061 2602548 40406344 729663 704265 1433928 38972416 -32960 -32960 38939456 37803796 266827 266827 37536969 0 37536969 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS OF THE ORGANIZATION ARE USED ACCORDING TO DONOR STIPULATION IF APPLICABLE. TERM RESTRICTED ENDOWMENT FUNDS ARE RELEASED INTO OPERATIONS AS APPROVED BY THE BOARD OF DIRECTORS AND ARE USED TO FURTHER THE MISSION OF THE AGENCY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) PROVIDES GUIDANCE FOR HOW UNCERTAIN INCOME TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING TAX RETURNS TO DETERMINE WHETHER THE POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED" OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. FOR THE YEAR ENDED JUNE 30, 2011, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WITH FEW EXCEPTIONS, BCHFS IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY THE TAX AUTHORITIES FOR THE YEARS PRIOR TO 2007. PART XI, LINE 8 - OTHER ADJUSTMENTS: PENSION RELATED CHANGES 675,269. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS -260,989. CHANGE IN RATE SWAP LIABILITY 27,122. CHANGE IN BENEFICIAL INTEREST IN TRUSTS 28,996. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION RELATED CHANGES 675,269. CHANGE IN BENEFICIAL INTEREST IN TRUSTS 28,996. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES -32,960. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS 260,989. CHANGE IN RATE SWAP LIABILITY -27,122. DIRECT FUNDRAISING EXPENSES 32,960. GOLF OUTING 146557 146557 22143 10817 146557 146557 22143 10817 32960 113597 X X 0 0 0 0 0 0 0 0 0 RICHARD R FRANK 229836 0 0 0 0 0 36306 0 17560 0 283702 0 0 0 JOSEPH R ZIEGLER 127907 0 0 0 0 0 6166 0 17071 0 151144 0 0 0 ELIZABETH HILL 168380 0 0 0 0 0 6268 0 8720 0 183368 0 0 0 OH VAR RATE DEMAND ECONOMIC DEVELOPMENT REFUNDING & IMPROVEMENT REV BOND 346000817 2008-04-01 5900000 COUNTY OF CUYAHOGA, 2008A. REFINANCE 2000 BONDS, FINANCE CAPITAL PROJECTS 0 0 0 BEREA CHILDREN'S HOME TAXABLE ADJUSTABLE RATE NOTES 346000817 2008-04-01 1630000 COUNTY OF CUYAHOGA, 2008B. FINANCE PENSION AND PAY OFF EXISTING INDEBTEDNESS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 RICH FRANK X 12500 0 0 1 1 BEN KEARNEY X 9414 4905 0 1 1 4905 AMERICAN RED CROSS OF GREATER CLEVELAND SPOUSE OF THE PRESIDENT AND CEO OF BCHFS BCHFS ENTERED INTO SERVICE CONTRACT (DOL NEO NAT CONTRACT) WITH AMERICAN RED CROSS. 0 AMERICAN RED CROSS OF GREATER CLEVELAND SPOUSE OF THE PRESIDENT AND CEO OF BCHFS BCHFS ENTERED INTO SERVICE CONTRACT (DOL URBAN YOUTH CONTRACT) WITH AMERICAN RED CROSS. 0 FIFTH THIRD BANK JON GROZA - BOARD MEMBER AT BCHFS AND VP AT FIFTH THIRD BANK INVESTMENT MANAGEMENT - INVESTMENTS ARE HELD AT FIFTH THIRD BANK. 0 AMERICAN RED CROSS OF GREATER CLEVELAND SPOUSE OF THE PRESIDENT AND CEO OF BCHFS BCHFS ENTERED INTO SERVICE CONTRACT (CPR TRAININGS) WITH AMERICAN RED CROSS OF GREATER CLEVELAND. 0 X 332688 THRIFT STORE VALUE X 4 15845 KELLY BLUE BOOK VALUE X 51 32679 FAIR MARKET VALUE X TICKETS TO SPORTING EVENTS 24 37009 FACE VALUE X TICKETS TO CONCERTS 2 6800 FACE VALUE X COMPUTERS 2 1641 FAIR MARKET VALUE X SCHOOL SUPPLIES 25 5635 FAIR MARKET VALUE X FACILITY USAGE 1 102000 FAIR MARKET VALUE X ADVERTISING 1 8450 FAIR MARKET VALUE X WEB HOSTING 1 2000 FAIR MARKET VALUE X GIFT CARDS 29 5515 FACE VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE STAFF OF BEREA CHILDREN'S HOME AND FAMILY SERVICES PROVIDES ALL INFORMATION REQUIRED TO PREPARE THE FORM 990 AND THE ACTUAL RETURN IS PREPARED BY OUR ACCOUNTANTS. ONCE PREPARED, THE FORM IS REVIEWED BY THE AGENCY'S VP OF FINANCE AND ADMINISTRATION AND THEN IT IS REVIEWED AND SIGNED BY THE PRESIDENT AND CHIEF EXECUTIVE OFFICER. A COPY OF THE FORM 990 IS PROVIDED TO MEMBERS OF THE GOVERNING BODY AS REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY HAS A CONFLICT OF INTEREST POLICY THAT WAS APPROVED BY THE BOARD OF DIRECTORS. NEW BOARD MEMBERS ARE GIVEN A COPY OF THE POLICY AND NOTIFY THE PRESIDENT AND CEO IMMEDIATELY IF ANY NEW CONFLICTS ARISE. EXISTING CONFLICTS OF INTEREST ARE REVIEWED ON AN ANNUAL BASIS BY THE PRESIDENT AND VICE PRESIDENT OF FINANCE AND ADMINISTRATION. BOARD MEMBERS DO NOT VOTE ON ISSUES WHICH RELATE TO EXISTING CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT AND CEO IS ANNUALLY EVALUATED BY THE BOARD OF DIRECTORS WHO APPOINT THE CHAIRS OF THE BOARD, FINANCE COMMITTEE AND HUMAN RESOURCE COMMITTEE TO CONDUCT THE FORMAL EVALUATION. ONCE THE EVALUATION IS COMPLETED AND APPROVED BY THE BOARD OF DIRECTORS, BASED ON THE RECOMMENDATION OF THE APPOINTED BOARD MEMBERS, THE PRESIDENT AND CEO IS GIVEN A NEW ONE YEAR EMPLOYMENT CONTRACT, ADDITIONAL COMPENSATION AS WELL AS GOALS RELATED TO THE OPERATIONS AND FUTURE SUSTAINABILITY OF THE ORGANIZATION. THE ANNUAL LEVEL OF COMPENSATION DETERMINED BY THE BOARD OF DIRECTORS IS DIRECTLY RELATED TO THE SUCCESS OF ORGANIZATIONAL GOALS AND OBJECTIVES AND ORGANIZATIONAL GROWTH. YEARLY SALARY SURVEYS OF OTHER PRESIDENT AND CEO'S IN THE SOCIAL SERVICE INDUSTRY ARE UTILIZED TO ENSURE A COMPETITIVE BALANCE IS ATTAINED AND CONTINUED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC; HOWEVER, THE ORGANIZATION DOES INCLUDE ITS ANNUAL REPORT, WHICH CONTAINS THE FINANCIAL STATEMENTS, ON ITS WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 729,663. PENSION RELATED CHANGES 675,269. CHANGE IN VALUE OF CHARITABLE GIFT ANNUITY OBLIGATIONS -260,989. CHANGE IN RATE SWAP LIABILITY 27,122. CHANGE IN BENEFICIAL INTEREST IN TRUSTS 28,996. TOTAL TO FORM 990, PART XI, LINE 5: 1,200,061. AUDIT OVERSIGHT FORM 990, PART XI, LINE 2C THE AGENCY HAS AN AUDIT COMMITTEE WHICH CONSISTS OF MEMBERS OF ITS FINANCE COMMITTEE. EACH YEAR, THE AUDIT COMMITTEE MEMBERS MEET PRIVATELY WITH THE EXTERNAL AUDITORS PRIOR TO THE COMMENCEMENT OF THE AUDIT AND AFTER THE AUDIT HAS BEEN COMPLETED. IN ADDITION, THE EXTERNAL AUDITORS HAVE FULL ACCESS TO AUDIT COMMITTEE MEMBERS THROUGHOUT THE YEAR. THIS PROCESS HAS NOT CHANGED DURING THE YEAR.