2025-05-08T15:57:38-05:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2023-07-01 367276007 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS FOUNDATION LUTH 7087717180 ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 MICHAEL A BERTRAND PRESIDENT & CEO 7087717180 2025-05-08 1 0 THURE ROSS CPA P00577278 6305738600 2025-05-05 2023 2025-03-06 01:10:19Z MICHAEL A BERTRAND ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 2153315 0 X WWW.LCFS.ORG X 1998 IL ACQUIRING AND STEWARDING GIFTS TO LUTHERAN CHILD AND FAMILY SERVICES (LCFS) AND 360 YOUTH SERVICES SO THAT THE PROGRAMS SERVING CHILDREN, YOUTH, FAMILIES AND COMMUNITIES WILL BE FISCALLY SUSTAINABLE AND STRENGTHENED. 11 10 0 12 0 0 0 40175 0 0 105174 366601 861 1310 106035 408086 0 200000 0 0 95223 68721 0 0 68721 81242 63304 176465 332025 -70430 76061 9437711 10399997 0 35101 9437711 10364896 X TO ASSURE THE LONG-TERM CONTINUITY OF THE LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS AND 360 YOUTH SERVICES BY DEVELOPMENT OF PRIVATE FINANCIAL RESOURCES; TO USE PRUDENT MANAGEMENT OF FINANCIAL RESOURCES UNDER ITS CONTROL; AND TO MAKE AVAILABLE FUNDS TO RESPOND TO PROGRAM NEEDS OF LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS AND 360 YOUTH SERVICES. 0 0 200000 200000 0 ACQUIRING AND STEWARDING GIFTS TO LUTHERAN CHILD AND FAMILY SERVICES AND 360 YOUTH SERVICES SO THAT THE PROGRAMS SERVING CHILDREN, YOUTH, FAMILIES AND COMMUNITIES WILL BE FISCALLY SUSTAINABLE AND STRENGTHENED. 200000 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X X MICHAEL A BERTRAND 7087717180 ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 MICHAEL BERTRAND PRESIDENT & CEO 1.00 44.00 X X 0 234254 26531 BRUCE MEIER CHAIR 1.00 2.00 X X 0 0 0 ANTHONY STEPHENS LCFS BOARD VICE CHAIR 1.00 2.00 X 0 0 0 MELVIN FAULKNER LCFS BOARD TREASURER 1.00 2.00 X 0 0 0 DAVID WALZ BOARD MEMBER 1.00 X 0 0 0 GENE SVEBAKKEN BOARD MEMBER 1.00 X 0 0 0 MARION FICK BOARD MEMBER 1.00 X 0 0 0 JON JURVA BOARD MEMBER 1.00 X 0 0 0 PAUL REHMER BOARD MEMBER 1.00 X 0 0 0 RALPH MORRIS BOARD MEMBER 1.00 X 0 0 0 DON LORENTZ BOARD MEMBER 1.00 X 0 0 0 DHIREN SHAH LCFS VP & CFO 1.00 44.00 X 0 200398 24417 BEVERLY JONES LCFS VP & COO 1.00 44.00 X 0 206500 12146 CHERYL WENDT LCFS VP & COD 1.00 44.00 X 0 158129 2270 0 799281 65364 0 0 1 0 0 40175 40175 230528 230528 1881302 1745229 136073 136073 136073 TRUST INCOME 525920 1310 1310 1310 408086 1310 0 366601 200000 200000 68721 68721 63304 63304 332025 200000 63304 68721 657948 494931 21242 21242 21242 8681827 9883824 76694 0 9437711 10399997 0 35101 0 35101 X 9437711 9662772 702124 9437711 10364896 9437711 10399997 76061 851124 0 X X 0 1 X 1 0 X X 2 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS 362167778 10 1 0 0 360 YOUTH SERVICES 362936229 7 1 200000 0 2 200000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21242 21242 21242 INVESTMENTS HELD BY LCFS 9883824 F 9883824 DUE TO RELATED PARTY 35101 35101 X PART X, LINE 2: LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS FOUNDATION EVALUATES ITS EXPOSURE FOR UNCERTAIN TAX POSITIONS ON AN ANNUAL BASIS. AS OF JUNE 30, 2024 AND 2023, THERE WERE NO LIABILITIES FOR UNCERTAIN TAX POSITIONS. 1 360 YOUTH SERVICES 1323 BOND ST NAPERVILLE IL 60563 362936229 501(C)(3) 200000 0 GENERAL SUPPORT 1 PART I, LINE 2: GRANT MADE TO RELATED ORGANIZATION, WHICH HAS THE SAME MANAGEMENT AND INTERNAL CONTROL STRUCTURE. 0 0 0 0 0 0 0 0 0 MICHAEL BERTRAND PRESIDENT & CEO 0 228754 0 5500 0 0 0 2000 0 24531 0 260785 0 0 DHIREN SHAH LCFS VP & CFO 0 185398 0 15000 0 0 0 2000 0 22417 0 224815 0 0 BEVERLY JONES LCFS VP & COO 0 191500 0 15000 0 0 0 2000 0 10146 0 218646 0 0 CHERYL WENDT LCFS VP & COD 0 143129 0 15000 0 0 0 2000 0 270 0 160399 0 0 PART I, LINE 3 THE COMPENSATION OF THE PRESIDENT & CEO OF LUTHERAN CHILD AND FAMILY SERVICES 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 FOUNDATION TO PAY WAGES AND SALARIES WHICH ARE COMPETITIVE WITH OTHER SOCIAL SERVICE ORGANIZATIONS WITH SIMILAR SCOPE AND SERVICES IN THE COMMUNITY. THE COMPENSATION FOR THE OFFICERS OF THE FOUNDATION IS ESTABLISHED BY THE PRESIDENT & CEO OF LUTHERAN CHILD AND FAMILY SERVICES. FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS SHALL BE THE SOLE MEMBER OF THE FOUNDATION DOING BUSINESS AS LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS FOUNDATION, INC. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER HAS THE EXCLUSIVE POWER TO ELECT THE FOUNDATION BOARD OF DIRECTORS AT THE ANNUAL/ORGANIZATIONAL MEETING OF THE BOARD OF TRUSTEES OF LUTHERAN CHILD & FAMILY SERVICES OF ILLINOIS. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION SHALL NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT THE PRIOR APPROVAL OF THE MEMBER: (A) ADOPT AN ANNUAL OPERATING AND CAPITAL BUDGET; (B) BORROW MONEY; (C) PLEDGE ASSETS; (D) ENTER INTO A LEASE OR CONTRACT WHICH IS (I) GREATER THAN ONE YEAR IN DURATION AND/OR (II) GREATER THAN $5,000 IN AMOUNT; (E) SELL, LEASE OR OTHERWISE TRANSFER MORE THAN FIVE PERCENT (5%) OF THE FOUNDATION'S ASSETS; (F) MERGE, CONSOLIDATE OR OTHERWISE COMBINE WITH ANOTHER ENTITY; (G) FILE FOR BANKRUPTCY OR ENGAGE IN ANY OTHER ACTION SEEKING PROTECTION FROM CREDITORS; OR (H) COMMENCE LITIGATION. FORM 990, PART VI, SECTION B, LINE 11B THE FOUNDATION'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 BEFORE 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 FOUNDATION 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 15 THE COMPENSATION OF THE PRESIDENT & CEO IS APPROVED BY LUTHERAN CHILD AND FAMILY SERVICES' EXECUTIVE COMMITTEE OF THE BOARD 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 DUIRNG THE FALL OR WINTER BOARD MEETING. THIS BOARD IS NOT COMPRISED OF EMPLOYEES. IT IS THE POLICY OF THE AGENCY TO PAY WAGES AND SALARIES WHICH ARE COMPETITIVE WITH OTHER SOCIAL SERVICE ORGANIZATIONS WITH SIMILAR SCOPE AND SERVICES IN THE COMMUNITY. THE COMPENSATION OF 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 XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS ONE OAKBROOK TERRACE STE 501 OAKBROOK TERRACE IL 60181 362167778 SOCIAL SERVICE AGENCY IL 501(C)(3) LINE 10 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS 1 360 YOUTH SERVICES 1323 BOND ST NAPERVILLE IL 60563 362936229 PREVENTATIVE EDUCATION, COUNSELING, AND SHELTER IL 501(C)(3) LINE 7 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1