2026-05-06T14:26:25+00:00 2025-10-31 135381590 BDO USA 225 W RANDOLPH SUITE 2200 CHICAGO IL 60606 990 2025-07-01 831835994 ESMC SUPPORT CORPORATION NFP ESMC 3122781804 1939 WEST 13TH STREET 300 Chicago IL 60608 SARA RAY HALLMAN PRESIDENT & CEO 3122781804 2026-05-06 true JAKE COOK P01240455 3128569100 2026-04-30 2025 2025-03-06 01:10:19Z X SARA RAY HALLMAN 1939 WEST 13TH STREET 300 Chicago IL 60608 3822782 false X WWW.EASTERSEALSCHICAGO.ORG X 2018 IL ESMC SUPPORT CORPORATION NFP WAS ESTABLISHED FOR THE PURPOSE OF HOLDING TITLE OF FIXED ASSETS OF EASTER SEALS METROPOLITAN CHICAGO, INC., AN ILLINOIS NOT FOR PROFIT 501(C)(3) CORPORATION. THE SOLE ACTIVITY OF THE CORPORATION IS RENTAL OF THE PROPERTIES. X 8 8 0 40 0 0 0 1035816 258846 1498 236 0 3563700 1037314 3822782 0 0 0 0 0 0 0 0 1054084 272652 1054084 272652 -16770 3550130 26746585 0 12163478 0 14583107 0 X THE CORPORATION IS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING TITLE OF PROPERTY, COLLECTING INCOME THEREFROM, AND TURNING OVER THE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO EASTER SEALS METROPOLITAN CHICAGO, INC., AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. false true 174504 0 258846 THE CORPORATION IS ORGANIZED FOR THE EXCLUSIVE PURPOSE OF HOLDING TITLE TO PROPERTY, COLLECTING INCOME THEREFROM, AND TURNING OVER THE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO EASTER SEALS METROPOLITAN CHICAGO, INC., AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 174504 true false false false false false false false false false false false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false true false false true false false false false true 0 0 0 false false false false false false false false false false false false X 8 8 false false false false true true false true true false false false true true true true true true false false false false IL X X X SARAH J BOBURKA 3122781804 1939 WEST 13TH STREET SUITE 300 CHICAGO IL 60608 JOHN G ANOS CHAIRPERSON 0.1 1.0 X X 0 0 0 RALPH R LESLIE VICE CHAIRPERSON 0.1 1.0 X X 0 0 0 TIM FALLON TREASURER 0.1 1.0 X X 0 0 0 AMANDA BRIMMER DIRECTOR 0.1 1.0 X 0 0 0 ANDREW SPROGIS DIRECTOR 0.1 1.0 X 0 0 0 MARK O'TOOLE DIRECTOR 0.1 1.0 X 0 0 0 PAMELA MIRANDA DIRECTOR 0.1 1.0 X 0 0 0 RICHARD G SMITH DIRECTOR 0.1 1.0 X 0 0 0 DONNA IWANSKI CHIEF FINANCIAL OFFICER 1.0 53.1 X 0 204088 9976 SARA RAY HALLMAN PRESIDENT AND CEO 0.1 54.9 X 0 611122 37042 0 815210 47018 0 false true false 0 0 EXEMPT RENTAL INCOME 532000 258846 258846 0 0 0 0 0 0 258846 236 236 0 0 0 0 0 FORGIVENESS OF DEBT 900099 3563700 3563700 0 0 0 0 3563700 3822782 258846 0 3563936 0 0 0 0 34115 0 34115 0 212524 174504 38020 0 NMTC FEES 26013 0 26013 0 0 0 0 0 272652 174504 98148 0 166976 0 0 0 0 0 0 0 0 0 26579609 0 0 0 0 0 26746585 0 0 0 0 11615528 0 547950 0 12163478 0 X 14583107 0 14583107 0 26746585 0 X 3550130 -18133237 X false true true false X X 1 EASTER SEALS METROPOLITAN CHICAGO INC 322169153 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false Federal Income Taxes INTERCOMPANY PAYABLES 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE FASB ISSUED GUIDANCE THAT REQUIRES TAX EFFECTS FROM UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE AGENCY IS STILL OPEN TO EXAMINATION BY U.S. TAX AUTHORITIES FROM 2022 FORWARD. MANAGEMENT HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN POSITIONS THAT REQUIRE RECOGNITION IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE AGENCY HAS NOT ACCRUED ANY PROVISION FOR INCOME TAXES, AS IT HAS NO UNRELATED BUSINESS INCOME. THERE ARE NO INTEREST OR PENALTIES RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. false false false false false false false false false SARA RAY HALLMAN PRESIDENT AND CEO 0 556954 0 45000 0 9168 0 21000 0 16042 0 648164 0 0 DONNA IWANSKI CHIEF FINANCIAL OFFICER 0 202757 0 0 0 1331 0 3360 0 6616 0 214064 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation COMPENSATION FOR THE PRESIDENT & CEO IS DETERMINED ANNUALLY BY A COMMITTEE OF THE BOARD OF DIRECTORS. THE COMMITTEE ALSO REVIEWS THE COMPENSATION OF OTHER EXECUTIVES. THE AGENCY USES EXTERNAL CONSULTANTS TO PROVIDE SURVEYS AND OTHER COMPARATIVE DATA RELATED TO THE SALARIES AND OTHER BENEFITS OF THESE POSITIONS. THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS KEEPS CONTEMPORANEOUS RECORDS OF THEIR MEETINGS. TRANSFER OF ASSETS, LIABILITIES, AND NET ASSETS 2025-10-01 18133237 BOOK VALUE 362169153 EASTER SEALS METROPOLITAN CHICAGO 1939 WEST 13TH STREET SUITE 300 CHICAGO IL 60608 501(C)(3) true false false false true true true true false false false Schedule N, Part I, Line 2a Interested person is a director or trustee of successor org. ALL BOARD MEMBERS AND OFFICERS OF THIS ORGANIZATION ARE BOARD MEMBERS OF EASTER SEALS METROPOLITAN CHICAGO. Form 990, Part III, Line 3 Significant changes in program services THE ORGANIZATION CEASED OPERATIONS IN OCTOBER 2025 AND ITS ASSETS WERE TRANSFERRED TO EASTER SEALS METROPOLITAN CHICAGO INC. Form 990, Part VI, Line 6 Classes of members or stockholders EASTER SEALS METROPOLITAN CHICAGO IS THE SOLE MEMBER OF ESMC SUPPORT CORPORATION NFP. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body EASTER SEALS METROPOLITAN CHICAGO HAS THE RIGHT TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 11b Review of form 990 by governing body THE IRS FORM 990 IS PROVIDED TO MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING. THE CFO AND THE PRESIDENT AND CEO ALSO REVIEW THE FORM 990 FOR OVERALL ACCURACY AND COMPLETENESS. Form 990, Part VI, Line 12c Conflict of interest policy MEMBERS OF THE BOARD OF DIRECTORS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. DETERMINATION OF WHETHER A CONFLICT EXISTS IS MADE BY THE BOARD OF DIRECTORS. ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS AND THE BOARD, AT ITS SOLE DISCRETION, DETERMINES ANY RESTRICTIONS TO BE IMPOSED ON A MEMBER WITH A CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. TAX RETURNS ARE MADE AVAILABLE THROUGH WWW.GUIDESTAR.ORG AND THROUGH THE WEBSITE OF EASTER SEALS METROPOLITAN CHICAGO, INC. HARD COPIES ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER OF ASSETS, LIABILITIES, AND NET ASSETS TO EASTER SEALS METROPOLITAN CHICAGO - -18133237; Total - -18133237; EASTER SEALS METROPOLITAN CHICAGO INC 1939 WEST 13TH STREET SUITE 300 CHICAGO IL 60608 362169153 DISABLED SERVICES IL 501(c)(3) 7 NA false false false false true true false false false false true false false true false false false false true false