2024-08-08T14:53:33-05:00 2023-09-30 430352985 Kerber Eck & Braeckel LLP One South Memorial Dr Ste 900 Saint Louis MO 63102 990 2022-10-01 430654856 Evangelical Children's Home EVAN 3144273832 8240 St Charles Rock Road St Louis MO 63114 Julia A Adami CEO 3144273755 2024-08-02 1 0 Steve Eckhard CPA P00019710 3142316232 2024-07-22 2022 2024-08-08 14:25:15Z Every Child's Hope Julia A Adami 8240 St Charles Rock Road St Louis MO 63114 35806281 0 X www.everychildshope.org X 1858 MO See Schedule O 14 14 228 130 0 0 12859563 6907444 5385499 4082304 2008373 1424571 219620 31932 20473055 12446251 843899 1057540 0 0 8222322 8896606 0 0 522141 3902291 3612244 12968512 13566390 7504543 -1120139 36872488 39144185 1161065 2975057 35711423 36169128 X See Schedule O 0 0 2790605 60599 1190369 See Schedule O 3831720 377546 500892 See Schedule O 2993327 19297 2378327 See Schedule O 1345438 600099 44648 ECH offers a range of educational services from an early education center to the Carrie Elligson Gietner School.Early Education Services is a head start program providing day care and developmentally enriching services to low-income families, up to the age of 6, residing with their family in the local community. The program engages each child's enthusiasm for growth in social, emotional, cognitive and physical areas of development. Supports are provided to help parents raise their children in the home with sensitivity to their child's cognitive, emotional and physical needs. To assist the families, the program offers parent education, in-home parents as teachers consultations, emergency food and clothing assistance and community linkages to a range of supports. In fiscal year 2023, Early Education served 63 children and their families. The Carrie Elligson Gietner School. operated by ECH as an affiliated 501(c)(3). provides an on-site alternative program for children who are not attending public school due to behavorial and/or learning challenges. The Program is designed to help elementary through high-school aged students achieve emotional well-being along with improved performance and behavorial functioning. The long-term goal for every student is reintegration to the most appropriate community-based school and ultimate achievement of high school graduation. Some students are in residential treatment at ECH while others are referred through partnerships with coordinating area public school districts. In fiscal year 2023, the ECH School served 56 students. 1345438 600099 44648 10961090 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 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 28 0 1 228 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X Peter Guiffrida 3144273832 8240 St Charles Rock Road St Louis MO 63114 Regina Berwin Member 0.20 0.10 X 0 0 0 Jeremy Fettig Board Member 0.20 0.10 X 0 0 0 Paul Flynn Treasurer 4.00 1.00 X X 0 0 0 William Gamewell Board Member 0.20 0.10 X 0 0 0 Gerhard Glassl Board Member 0.40 0.20 X 0 0 0 Ron Hail Board Member 0.40 0.20 X 0 0 0 Dennis Mertz Secretary 2.00 1.00 X X 0 0 0 Gail Saxton Board Member 1.00 0.10 X 0 0 0 Stephen Schroeder Assistant Treasurer 2.00 1.00 X X 0 0 0 Susan Shelton Board Member 0.20 0.10 X 0 0 0 Lucille Smith Board Member 0.10 0.10 X 0 0 0 Shari Smith President 5.00 1.00 X X 0 0 0 Selena Vaughn Board Member 0.20 0.10 X 0 0 0 David Viehmann Vice President 0.20 0.10 X X 0 0 0 Annie Williams Board Member 0.20 0.10 X 0 0 0 Micheal Brennan CEO to 7-31-23 32.00 8.00 X 142969 0 31081 Brandi Behne CFO 32.00 8.00 X 110296 0 9464 Julia Adami CEO 32.00 8.00 X 0 0 0 Sherry Gerke Chief Development Officer 32.00 8.00 X 109157 0 10244 Duane Lewis COO to 12-31-22 32.00 8.00 X 120281 0 9571 482703 0 60360 4 0 1 0 KAI Build LLC 2060 Craigshire St Louis MO 63146 Construction 2381458 H & M Mgmt LLC 35 Toddington Terrace St Louis MO 63128 Food Service 172344 Rekha Ramanuja 9700 Fairgreen Drive Olivette MO 63132 Psychiatric Services 157803 Michael J Shanker 301 Ridge Trail Drive Chesterfield MO 63017 Psychiatric Services 105883 4 27994 5593964 1285486 85476 6907444 Contract Service Fees 624100 4082304 4082304 4082304 839647 839647 23889793 33581 23288318 50132 601475 -16551 584924 584924 21580 27994 21580 0 Miscellaneous 900099 31932 31932 31932 12446251 4114236 0 1424571 593278 593278 464262 464262 351991 351991 6984631 5737750 932649 314232 143464 108610 24520 10334 869589 721753 120127 27709 546931 432169 91598 23164 14513 11295 3218 88485 88485 56510 56510 853708 672991 153569 27148 456447 286236 133958 36253 449276 399566 41598 8112 128997 104677 21469 2851 10259 10259 367720 329740 30222 7758 581569 486664 79969 14936 Maintenance 447595 417182 21390 9023 Food 177698 177698 Staff Development/Recru 141670 114556 18731 8383 Printing and Publicatio 54700 16871 5678 32151 -216903 -114208 -102782 87 13566390 10961090 2083159 522141 3872903 1746770 4284177 124346 1607653 1441188 6789 3842 204941 201414 19136401 10237570 4587613 8898831 17894728 20997880 4413684 5729914 36872488 39144185 420663 1545783 27031 36409 588892 713371 803973 1161065 2975057 X 27371512 29927691 8339911 6241437 35711423 36169128 36872488 39144185 X -1120139 1243582 334262 X X 0 1 X 1 1 1 X 6351962 5143000 6376224 12859563 6907444 37638193 6351962 5143000 6376224 12859563 6907444 37638193 4490636 33147557 627644 590964 558073 584526 839647 3200854 31104 17809 344440 219620 31932 644905 41483952 0.79900 0.78130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5271130 546980 40371 5777739 5360805 1502449 -1534378 57746 5271130 4601397 797834 38424 5360807 4368380 308684 75667 4601397 4444305 -6272 69653 4368380 0.04330 0.95670 0.00000 1 0 165295 165295 11532181 9646588 1885593 684911 402897 282014 6754014 188085 6565929 8898831 Beneficial Interest in charitable remainder trusts 369885 Investment in Missouri Alliance for Children and Families, LLC 697013 Beneficial Interest in perpetual trusts 3928489 Operating lease right of use asset 581088 Finance lease right of use asset 153439 5729914 Operating Lease Liability 593748 Finance Lease Liability 161387 Gift Annuity Liability 48838 803973 X Part V, Line 4: The Organization has a number of donor-restricted funds established for educational and operational purposes. Endowment funds are held and administered for Evangelical Children's Home by unrelated organizations. The intended use of the endowment funds are restricted to the stated purpose of each endowment document. Due to multiple documents the intended uses vary. Part X, Line 2: The Home and the School are exempt from federal income taxes under section 501(a) as organizations decribed in section 501(c)(3) of the Internal Revenue Code ("IRC"). As such, they are only subject to tax on unrelated business taxable income as defined by the IRC. The Home and School each file form 990 (Return of Organization Exempt from Income Tax) with the U.S. Federal Government. The Home and School are no longer subject to U.S. Federal income tax examinations by tax authorities for jurisdictions in which the Home and the School have filed tax returns for years prior to the year ended Septermber 30, 2020. FASB ASC Section 740-10 clarifies accounting for income taxes by prescribing the minimum standard a tax position is required to meet before requiring disclosure in the financial statements. Management annually reviews its tax positions and has determined that there are no material uncertain tax positions that require recognition in the consolidated financial statements as of September 30, 2023. Golf 49574 27994 21580 24771 49574 27994 21580 24771 24771 -3191 1 Evangelical Children's Home School 11814 Borman Dr St Louis MO 63146 431441744 501 (C) (3) 593278 0 To fund excess operating expenses to the School. 1 0 Reimbursement for Supplies and Living Quarters 186 402421 61841 FMV Clothing and Supplies Part I, Line 2: ECH Home pays for expenses on the School's behalf when deemed necessary. There is no formal grant agreement, but since the School is a related organization, ECH Home supports the School as needed. ECH Home pays for expenses based on invoices received directly from vendors. The same accounting personnel handle all payments to and from ECH Home and ECH School. X X X X 0 0 0 0 0 0 0 0 0 Micheal Brennan CEO to 7-31-23 142969 0 0 0 0 0 23722 0 7359 0 174050 0 0 0 X 21621 Thrift Shop Value X 1 22360 FMV X Program supplies 36 25230 Thrift Shop Value X Christmas items 22 14990 Thrift Shop Value X Miscellaneous items 2 1275 FMV 0 0 0 Form 990, Part I, Line 1: Partnering with the community to assist children, youth and families in their unique pursuit of health and wholeness through quality, professional and faithful services. Form 990, Part III Line 1: Partnering with the community to assist children, youth and families in their unique pursuit of health and wholeness through quality, professional and faithful services. Form 990, Part III, Line 4a: Residential Treatment Services. ECH offers specialized care as well as both safe-intensive and open residential treatment services for troubled children and youth. This allows ECH to accept youth with a wide spectrum of mental health and behavioral concerns. Residential treatment attempts to stabilize presenting problems, improve overall functioning, and transition youth at discharge to a permanent family setting. Comprehensive services available in each level of treatment include psychiatric and psychological care; physical health care; individual, family and group therapy provided by licensed professionals; case management; crisis intervention; medication management; special education services; and recreation and expressive therapies. Safe and intensive units (SI) serve children ages 6 through 17. Children placed in SI units have often suffered physical, emotional and/or sexual abuse and neglect and have highly acute needs. They frequently display aggressive, self-harm or runaway behavior. The social behavior learning unit (SBLU) is a specialized program serving males ages 10 to 16.5. SBLU youth have severe mental health challenges due to physical, emotional and/or sexual abuse and neglect, as well as mild to moderate developmental disabilities. In fiscal year 2023, residential treatment served 29 children. Form 990, Part III, Line 4b: Steppingstone Transitional Living Services Steppingstone provides shelter and support for at-risk, runaway and homeless youth ages 16-21 in an array of safe and supervised living environments. Steppingstone services are offered in both ECH's St. Louis and Kansas City regions. Based on capabilities identified at initial assessment, the youth is placed in an appropriate level of care and supervision that can include group living, structured apartment, or scattered site/community apartment. Steppingstone provides services to help youth develop self-sufficiency, including educational and employment assistance, life skills training, individual case managment, and physical and mental health treatment. Steppingstone services are based on the positive youth development philosophy with an overall goal of assisting youth to plan for a stable, safe living environment and self-sufficiency after exiting the program. In fiscal year 2023, Steppingstone served a total of 112 youth in it's St. Louis and Kansas City programs. Form 990, Part III, Line 4c: Family Connections Family Connections includes three programs. Outpatient Psychiatry, Family Solutions for Kids, and Foster Care Case Management that provide a wide range of office and community-based services to children, youth and their families. Outpatient Psychiatry services are available to children and youth under the age of 20 residing in St. Louis County, Missouri. Services include psychiatric evaluation, therapeutic stabilization, medication management and individual and family therapy. In fiscal year 2023, Outpatient Psychiatry served 867 youth. Family Solutions for Kids services is a collaborative program with an allied agency that provides intensive in-home therapy and case managment services to children and youth between the ages of 4 to 20 residing in St. Louis and Franklin Counties, Missouri. Services are provided by a licensed or provisionally licensed therapist at an average of 5 hours per week for up to 16 weeks. Primary focus is placed on stabilizing presenting problems and strengthening coping strategies and supports to sustain therapeutic gains upon discharge. In fiscal year 2023, Family Solutions for Kids served 376 families. Foster Care Case Managment services works with biological families according to the adoption and safe families act to assist with reunification and permanency for children in residential care or out-of-home placement. The program utilizes a "wrap-around" philosophy and builds upon current strengths by linking the family with natural supports, such as extended family, neighbors, and community resources. Foster care case managment services are provided in the Missouri counties of St. Louis, Jefferson, Franklin and Cole. In fiscal year 2023, Foster Care Managment served a total of 537 youth and their families. Form 990, Part VI, Section B, line 11b A Draft of the form 990 is sent to the finance committee by mail or e-mail for review prior to filing. The CEO and CFO also review the form 990 prior to filing. Form 990, Part VI, Section B, line 12c All Board Members and certain Key Employees sign a Conflict of Interest statement annually, and potential conflict of interest relationships are disclosed on that form at that time. Form 990, Part VI, Section B, line 15 The Board has a Compensation Committee that evaluates the performance of the Executive Director annually and determines compensation at that time. To ensure the compensation is in line with other similar nonprofit organizations, the agency secures compensation survey data from two independent sources and uses that data to compare the Executive Director's proposed compensation with other executive directors at comparable nonprofit organizations. Industry data is also used when determining the pay scale of new and current employees. Form 990, Part VI, Section C, line 18 Evangelical Children's Home makes its Form 1023 available to the public upon written request. The form 990 is made available on www.GUIDESTAR.org. Form 990, Part VI, Section C, line 19 Evangelical Children's Home makes it governing documents, Conflict of Interest Policy and Financial Statements available to the pubic upon written request. Form 990, Part XI, line 9: Change in value of split interest agreements 334,262. Form 990, Part XII, Line 2c: ECH has a Finance Committee that assumes responsbility for selecting the auditors and overseeing the performance of the audit. Evangelical Children's Home School 11814 Borman Dr St Louis MO 63146 431441744 School MO 501(c)(3) Line 2 Evangelical Children's Home 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 Evangelical Children's Home School B 593278 Cash Value Evangelical Children's Home School Q 225819 Cash Value