2026-03-30T09:41:03-05:00 2025-06-30 410746749 CLIFTONLARSONALLEN LLP 2021 SPRING ROAD SUITE 200 OAK BROOK IL 60523 990 2024-07-01 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 2026-03-13 1 0 THURE ROSS CPA P00577278 6305738600 2026-03-06 2024 2025-03-06 01:10:19Z MICHAEL A BERTRAND ONE OAKBROOK TERRACE 501 OAKBROOK TERRACE IL 601814479 1066332 0 1 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. 10 9 0 9 0 0 40175 103661 0 0 366601 495747 1310 0 408086 599408 200000 0 0 0 68721 130268 0 0 135946 63304 75160 332025 205428 76061 393980 10399997 14548059 35101 3105286 10364896 11442773 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 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. 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 0 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 10 9 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X X DHIREN SHAH 7087717180 1 OAKBROOK TERRACE SUITE 501 OAKBROOK TERRACE IL 60181 MICHAEL BERTRAND LCFS PRESIDENT & CEO 4.00 41.00 X X 0 227618 28404 BRUCE MEIER CHAIR 1.00 2.00 X 0 0 0 ANTHONY STEPHENS BOARD MEMBER 1.00 2.00 X 0 0 0 MELVIN FAULKNER BOARD MEMBER 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 MARIAN 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 DHIREN SHAH LCFS VP & CFO 4.00 41.00 X 0 216654 27193 CHERYL WENDT LCFS VP & COD 4.00 41.00 X 0 173868 1666 LATASHA ROBERSON-GUIFARO LCFS VP AND CHIEF STRATEGY OFFICER 4.00 41.00 X 0 185979 11308 BEVERLY JONES LCFS VP & COO 4.00 41.00 X 0 216551 14419 0 1020670 82990 4 0 1 0 0 103661 103661 238287 238287 724384 466924 257460 257460 257460 599408 0 0 495747 130268 130268 5678 5678 69482 69482 205428 0 69482 135946 15701 494931 335676 2590656 0 21242 2590656 9883824 11606026 10399997 14548059 35101 3105286 35101 3105286 X 9662772 10717857 702124 724916 10364896 11442773 10399997 14548059 393980 683897 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 0 0 2 0 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 364002 364002 2164757 2164757 5610 5610 56287 56287 2590656 INVESTMENTS HELD BY LCFS 11606026 F 11606026 DUE TO RELATED PARTY 3105286 3105286 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, 2025 AND 2024, THERE WERE NO LIABILITIES FOR UNCERTAIN TAX POSITIONS. 0 0 0 0 0 0 0 0 0 MICHAEL BERTRAND LCFS PRESIDENT & CEO 0 227618 0 0 0 0 0 0 0 28404 0 256022 0 0 DHIREN SHAH LCFS VP & CFO 0 201654 0 15000 0 0 0 0 0 27193 0 243847 0 0 BEVERLY JONES LCFS VP & COO 0 201551 0 15000 0 0 0 0 0 14419 0 230970 0 0 LATASHA ROBERSON-GUIFARO LCFS VP AND CHIEF STRATEGY OFFICER 0 170979 0 15000 0 0 0 0 0 11308 0 197287 0 0 CHERYL WENDT LCFS VP & COD 0 158868 0 15000 0 0 0 0 0 1666 0 175534 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 1A THE COMMITTEES ARE MADE UP OF SELECT BOARD MEMBERS WHO ALL HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS OF THE ORGANIZATION WERE AMENDED IN FEBRUARY 2025 TO BETTER ALIGN WITH THE FOUNDATION'S OPERATIONS. FORM 990, PART VI, SECTION A, LINE 6 LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS SHALL BE THE SOLE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A OTHER THAN THE DIRECTORS SERVING IN THEIR EX OFFICIO CAPACITY, THE BOARD OF DIRECTORS OF THE FOUNDATION SHALL BE ELECTED AT THE LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS BOARD OF TRUSTEES ANNUAL ORGANIZATIONAL MEETING, AND IF NOT THEN ELECTED AS SOON AS CONVENIENTLY POSSIBLE BY THE LUTHERAN CHILD AND FAMILY SERVICES OF ILLINOIS BOARD OF TRUSTEES. 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 $25,000 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 OR (I) AMEND THE ARTICLES OF INCORPORATION 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 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 AGENCY TO PAY WAGES AND SALARIES WHICH ARE COMPETITIVE WITH OTHER SOCIAL SERVICES ORGANIZATIONS WITH SIMILAR SCOPE AND SERVICES IN THE COMMUNITY. THE COMPENSATION FOR THE OFFICERS OF THE ORGANIZATION IS ESTABLISHED BY THE PRESIDENT & CEO. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. 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 N/A 0 360 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 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1