2024-05-08T11:50:35-05:00 2023-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-07-01 363008606 Howard Area Community Center HOWA 7732626622 7648 North Paulina Chicago IL 60626 James Baldwin CFO & Treasurer 7732626622 2024-05-07 1 James Baldwin 363008606 1 Rebekuh Eley P01247672 3126343400 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z James Baldwin 7648 North Paulina Chicago IL 60626 5358156 0 X www.howardarea.org X 1979 IL The mission of the Howard Area Community Center is to assist low-income individuals and families in and near the Rogers Park to stabilize their lives and develop the skills necessary to become productive community members. Our programs offer emergency intervention, help families stabilize, and encourage developmental growth. X 4 0 0 130 0 0 5584713 4331414 90363 1024550 4427 308 9789 1884 5689292 5358156 140500 268346 0 0 3635683 3582550 0 0 163712 2344051 1839716 6120234 5690612 -430942 -332456 5522381 0 1553786 0 3968595 0 X The mission of the Howard Area Community Center is to assist low-income individuals and families in and near the Rogers Park to stabilize their lives and develop the skills necessary to become productive community members. Our programs offer emergency intervention, help families stabilize, and encourage developmental growth. 0 1 3457130 9810 1009725 Education: We prepare young people and parents for success.Our programs promote academic achievement and social and emotional development among children, youth and families to foster success in life. Helping parents, especially younger parents, prepare for the challenges of parenting ensures that children are cared for, nurtured and experience a future of promise and opportunity.Number of Clients Served - 1,078 512119 197300 14825 Emotional Wellness: We encourage healthy and productive lives. Through supportive, caring counseling, individuals and families in any phase of life are empowered to better handle life's challenges. Our mental health services provide psychiatric evaluation, case management and crisis intervention to help children and adults with chronic mental illness recover and be productive. We also offer assistance for older adults and their caregivers to meet the unique concerns of this stage of life. Compassionate violence prevention programs alleviate the impact of community or domestic violence. And specialized veterans' services help returning soldiers and their families reintegrate into civilian life and reconnect with one another.Number of Clients Served - 173 924820 61237 0 Economic Stability: We support strong, self-sustaining families.Our programs offer support and education to economically challenged families so they may improve the quality of their work, lifestyle and finances. We help families prepare for, find and sustain stable jobs and housing, which is vital to long-term stability. Through specialized counseling services, our Employee Assistance Network helps employees remain productive and achieve balance between their work and personal lives.Number of Clients Served - 7,460 4894069 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 0 0 0 1 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X James Baldwin 3129864195 560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 Ricardo Estrada President & CEO 0.50 41.50 X 0 342047 36750 James Baldwin CFO & Treasurer 0.50 41.50 X X 0 249950 7135 Theresa Nihill Chief Operating Officer 0.50 41.50 X 0 221355 27757 Jason Kaiser Executive Director 41.50 0.00 X 0 110000 3096 Ronald J Kramer President (until 11/1/22) 1.00 0.00 X X 0 0 0 Marissa Graciosa Vice President (until 11/1/22) 1.00 0.00 X X 0 0 0 Pamela Horan-Bussey Treasurer (until 11/1/22) 1.00 0.00 X X 0 0 0 Bob Eder Secretary (until 11/1/22) 1.00 0.00 X X 0 0 0 Dr Karen Engenes Director (until 11/1/22) 1.00 0.00 X 0 0 0 Jessica Jacobsen Director (until 11/1/22) 1.00 0.00 X 0 0 0 Vernandez Jones Director (until 11/1/22) 1.00 0.00 X 0 0 0 Nycole Matthews Director (until 11/1/22) 1.00 0.00 X 0 0 0 Joey Sylvester Director (until 11/1/22) 1.00 0.00 X 0 0 0 David S Tropp Chairman 0.50 2.50 X 0 0 0 Leslie M Smith Secretary 0.50 2.50 X 0 0 0 0 923352 74738 0 0 1 0 0 3833995 497419 4331414 Government Fees for Se 900099 981990 981990 Program Service Fees 900099 42560 42560 1024550 308 308 Miscellaneous 900099 1884 1884 1884 5358156 1024550 0 2192 X 268346 268346 128358 128358 2814253 2564961 160544 88748 93132 80951 10817 1364 337664 301769 28842 7053 209143 179239 22456 7448 675 675 39778 39778 814367 622384 144424 47559 313 13 300 34360 17906 11002 5452 64736 33791 30945 313617 273213 35522 4882 2821 2821 1517 1517 29308 28402 906 Program Expenses 246514 246514 Scholarships 172858 172858 Client Food 63346 63346 Client Transportation 36051 36051 19455 19455 5690612 4894069 632831 163712 1190994 0 1242173 0 24844 0 0 0 2819437 0 244933 0 5522381 0 336154 0 78722 0 1138910 0 1553786 0 X 3695128 0 273467 0 3968595 0 5522381 0 X -332456 -3636139 X 0 1 X 1 0 X 5807845 5465089 5528612 5584713 4331414 26717673 5807845 5465089 5528612 5584713 4331414 26717673 26717673 5886 9386 3522 4427 308 23529 54287 7237 3312 24198 1884 90918 26832120 1114913 0.99570 0.99550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 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 financial statements. Under this guidance, HACC may recognize the tax benefit from an uncertain tax position only if it is more than 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 HACC and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the reporting periods presented in the financial statements. HACC files Form 990 in the U.S. federal jurisdiction and the State of Illinois. 0 After School Activity 42 81494 Food/Furniture/Clothing 184 61742 Gas/Electricity/Water 11 4545 Rent 70 108286 Stipend 21 12279 0 0 0 0 0 0 0 0 0 Ricardo Estrada President & CEO 0 342047 0 0 0 0 0 10610 0 26140 0 378797 0 0 James Baldwin CFO & Treasurer 0 249950 0 0 0 0 0 6972 0 163 0 257085 0 0 Theresa Nihill Chief Operating Officer 0 221355 0 0 0 0 0 6922 0 20835 0 249112 0 0 Part I, Line 3 Metropolitan Family Services, a related organization, appoints a compensation committee to set compensation for the Executive Director based on benchmark data. The organization relied on Metropolitan Family Services, a related organization, to establish its President/CEO's compensation. The following methods were used by the related organization: - Compensation Committee - Compensation survey or study - Approval by the board or compensation committee Cash 2022-11-01 2708977 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) Investments 2022-11-01 244449 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) Grant Receivable 2022-11-01 958278 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) Land 2022-11-01 2649789 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) Buildings 2022-11-01 2682390 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) Other Assets 2022-11-01 67259 FMV 362167940 Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 501(c)(3) 0 1 0 0 Part II, Line 2e: Person(s) Involved: Jason Kaiser Part II, Line 2e: Explanation of Involvement: Jason Kaiser, a Key Employee of HACC, became part of MFS. Form 990, Part III, line 3 HACC amended its bylaws to become a membership nonprofit corporation and made Metropolitan Family Services the sole member. As a result, Metropolitan Family Services has control and economic interest in HACC. Form 990, Part VI, Section A, line 4 HACC amended its bylaws to become a membership nonprofit corporation and made Metropolitan Family Services the sole member. Form 990, Part VI, Section A, line 7a As required by the office of Head Start, a parent policy council is elected from parents of current children in the program. The Council elects a chairperson. Form 990, Part VI, Section A, line 7b The Council therefore has the power to appoint a member to the board of directors. Form 990, Part VI, Section B, line 11b The finance director and the audit committee of the board of directors review the 990 before it is filed. Form 990, Part VI, Section B, line 12c The conflict of interest policy is distributed and discussed each fiscal year. After review of the policy, board members are asked to complete a form that discloses potential conflict of interest or states that there are no potential conflicts. The Organization tracks these forms to ensure that each board member has submitted a completed and signed form each year. Any potential conflicts that arise are handled accordingly to the policy. Form 990, Part VI, Section B, line 15 The board of a related entity, Metropolitan Family Services, appoints a compensation committee whose responsibility it is to set compensation for the Executive Director and those employees reporting to the Executive Director. The committee uses benchmark data to set salary levels. Minutes of the committee's meetings are maintained and approved. Form 990, Part VI, Section C, line 19 The Agency's financial statements are made available to the public via the Agency's website. Governing documents and the conflict of interest policy are made available to the public upon request for the same period of disclosure as set forth in IRC Section 6104(d). Form 990, Part IX, line 11g Professional Services: Program service expenses 622,384. Management and general expenses 144,424. Fundraising expenses 47,559. Total expenses 814,367. Form 990, Part XI, line 9: Write Off of Uncollectible Payables -239,438. Due to Metropolitan Family Services -117,864. Net Assets Acquired by Metropolitan Family Services -3,278,837. Metropolitan Family Services 11560 S Kedzie Ave 2nd Floor Merrionette Park IL 60803 362167940 Counseling IL 501(c)(3) Line 7 N/A 0 Metropolitan Family Services DuPage 222 E Willow Ave Wheaton IL 60187 362167061 Counseling IL 501(c)(3) Line 7 Metropolitan Family Services 1 I Grow Chicago NFP 415 E North Water St Ste 2503 Chicago IL 60611 461200279 Community Development IL 501(c)(3) Line 7 Metropolitan Family Services 1 Family Shelter Service Inc 605 E Roosevelt Road Wheaton IL 60187 362883552 Counseling IL 501(c)(3) Line 12a, I Metropolitan Family Services 1 Perpetual Trusts (1) Charitable Trust IL Metropolitan Family Services T 1 Family Counseling Service of Evanston and Skokie Valley Counseling IL Metropolitan Family Services C 1 Metropolitan Family Services Southwest Counseling IL Metropolitan Family Services C 1 The Legal Aid Society of Chicago Counseling IL Metropolitan Family Services C 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0