2026-04-07T16:44:43-05:00 2025-06-30 362170602 WARADY & DAVIS LLP 1717 DEERFIELD RD SUITE 300S DEERFIELD IL 60015 990 2024-07-01 362167096 HEPHZIBAH CHILDREN'S ASSOCIATION HEPH 7086497100 946 NORTH BOULEVARD OAK PARK IL 60301 DONNA ROLF PRESIDENT 7086497100 2026-04-04 1 1 KOSTA TCHOBANOV P01302744 8472679600 2024 2025-03-06 01:10:19Z DONNA ROLF 946 NORTH BOULEVARD OAK PARK IL 60301 15077191 0 X WWW.HEPHZIBAHHOME.ORG X 1902 IL TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS. 16 16 273 525 0 0 13997541 2693719 2072498 11406996 166843 261289 -94336 -126264 16142546 14235740 1067298 970542 0 0 9194393 9706096 0 0 859718 3522914 2892751 13784605 13569389 2357941 666351 17352823 18352369 3869765 3706296 13483058 14646073 X A CHILD WELFARE AGENCY PROVIDING GROUP HOME CARE, FOSTER CARE, AND DAYCARE SERVICES TO HELP CHILDREN THRIVE AND FAMILIES FLOURISH THROUGH INNOVATIVE, COMMUNITY BASED PROGRAMS. 0 0 3871795 36288 3676634 HEPHZIBAH HOME SERVES SOME OF THE YOUNGEST VICTIMS OF SEVERE ABUSE, NEGLECT AND TRAUMA AND CHILDREN IN NEED OF BEHAVIORAL INTERVENTION, AGES 3-11 IN ILLINOIS. AT HEPHZIBAH HOME WE OFFER CHILDREN A SAFE HAVEN, AND A PLACE FOR THEM TO STABILIZE AND HEAL SO THAT THEY MAY EVENTUALLY RETURN TO A HOME ENVIRONMENT. HEPHZIBAH HOME OFFERS EACH CHILD AN INDIVIDUAL TREATMENT PLAN BASED ON THEIR SPECIFIC NEEDS. OUR CLINICAL TEAM PROVIDES COMPREHENSIVE THERAPEUTIC SUPPORT TO HELP CHILDREN HEAL FROM TRAUMA AND DEVELOP HEALTHY BEHAVIORS AND LIFE SKILLS, AND OUR EDUCATION TEAM SUPPORTS THE ACADEMIC NEEDS OF THE CHILDREN. THE SUPPORT FOR THE CHILDREN COMES IN THE FORM OF THERAPIES SUCH AS ART AND PET THERAPY, MUSIC AND MOVEMENT THERAPY AND SENSORY MODULATION TREATMENT. OUR TEAM HELPS CHILDREN MEET THEIR GOALS AND DEVELOP THE VITAL SKILLS THEY NEED TO MOVE TO FOSTER OR PERMANENT PLACES. IN FY25, 31 CHILDREN WERE SERVED IN THE HEPHZIBAH HOME. 2988343 791256 5060954 FOSTER CARE - CHILDREN IN FOSTER CARE NEED LOVE AND SUPPORT IN ORDER TO HEAL. HEPHZIBAH OFFERS A FULL SPECTRUM OF FOSTER CARE SERVICES FOR CHILDREN IN NEED OF LOVING HOMES. WE HELP CHILDREN HEAL AND PREPAPRE THEM FOR THE NEXT STEP IN THEIR FOSTER JOURNEY, WHETHER IT IS RETURNING TO BIOLOGICAL FAMILY MEMBERS, OR INTO AN ADOPTIVE HOME. HEPHZIBAH ALSO RECRUITS, TRAINS, AND SUPPORTS FOSTER PARENTS WHO OPEN THEIR HOMES TO CHILDREN IN NEED. WE SURROUND OUR FOSTER PARENTS WITH THE TRAINING AND SUPPORT THEY NEED TO MAINTAIN A HEALTHY, LOVING AND CARING RELATIONSHIP AND HOME FOR ALL. THIS SUPPORT INCLUDES PARENTING GROUPS, IN-HOME CONSULTATION, FOSTER PARENT SUPPORT GROUPS, TRAINING SESSIONS, PRIVATE CONSULTATIONS, AND THE HEPHZIBAH FOSTER PARENT ADVISORY BOARD. IN FY25, 114 CHILDREN WERE SERVED IN THE FOSTER CARE PROGRAM. 2252296 36322 2640512 DAY CARE - HEPHZIBAH'S AFTER SCHOOL PROGRAM SERVED MORE THAN 800 CHILDREN FROM DIVERSE SOCIOECONOMIC BACKGROUNDS FULFILLING A CRITICAL NEED IN THE OAK PARK COMMUNITY FOR AFFORDABLE, NURTURING, AND ENRICHING AFTER-SCHOOL CARE FOR ELEMENTARY SCHOOL-AGED CHILDREN. WE OFFER A DYNAMIC CHILDCARE EXPERIENCE FOR CHILDREN IN GRADES K-5 AFTER SCHOOL AND FULL-DAY CARE ON SCHOOL HOLIDAYS AT EACH OF THE EIGHT DISTRICT 97 ELEMENTARY SCHOOLS IN OAK PARK. WE ALSO OFFER FULL-DAY SUMMER DAY CAMP MONDAY-FRIDAY IN OAK PARK FOR CHILDREN OF WORKING PARENTS. THIS PROGRAM IS UNIQUE WE OFFER A SLIDING-FEE PAY SCALE, BASED ON INCOME LEVEL. OUR CHILDCARE ACTIVITIES ARE DESIGNED TO HELP CHILDREN ACHIEVE THEIR FULL SOCIAL, EMOTIONAL, AND INTELLECTUAL POTENTIAL BY FOSTERING THE DEVELOPMENT OF A WIDE VARIETY OF SKILLS, AS WELL AS SOCIAL COMPETENCE AND A POSITIVE SELF-IMAGE. 1939600 106676 SIBLING CAMPHEPHZIBAH COORDINATES AN ANNUAL SIBLING CAMP FOR YOUTH IN OUR PROGRAM, AGES SIX YEARS AND OLDER, THAT ARE SEPARATED IN CARE FROM THEIR SIBLINGS. THIS IS A THREE-NIGHT, FOUR-DAY CAMP THAT TAKES PLACED AT CAMP WHITCOMB MASON IN HARTLAND, WISCONSIN. SIBLING CAMP IS IMPORTANT IN CREATING A SENSE OF CONNECTION AND CONTINUITY BETWEEN SIBLINGS, HELPING TO BUILD POSITIVE CHILDHOOD MEMORIES, AND ENCOURAGING CONFIDENCE AND SELF-ESTEEM. MOST IMPORTANTLY, SIBLING CAMP ALLOWS THE CHILDREN TO JUST BE KIDS, UNENCUMBERED BY THEIR PAST AND HAVE A WONDERFUL TIME PARTICIPATING IN ACTIVITIES THAT ALL CHILDREN SHOULD HAVE A CHANCE TO EXPERIENCE. THROUGH SIBLING CONNECTIONS MADE AND STRENGTHENED AT THE CAMP AND AT OTHER TIMES THROUGHOUT THE YEAR, THE YOUTH MAINTAIN VALUABLE LINKS TO THEIR FAMILY, WHICH IS SO IMPORTANT IN BRINGING HOPE AND HAPPINESS TO THE CHILDREN.INTACT FAMILY SERVICESTHE INTACT FAMILY SERVICES PROGRAM IS DESIGNED TO MAKE "REASONABLE EFFORTS" TO STABILIZE, STRENGTHEN, ENHANCE, AND PRESERVE FAMILY LIFE BY PROVIDING SERVICES THAT ENABLE CHILDREN TO REMAIN SAFELY AT HOME. THIS PROGRAM ASSISTS FAMILIES TO MEET MINIMUM PARENTING STANDARDS THROUGH PROFESSIONAL ASSESSMENT OF THE FAMILIES' PROBLEMS AND THE PROVISION OF NECESSARY SERVICES. THE FAMILIES IN THIS PROGRAM ARE REFERRED FROM THE DIVISION OF CHILD PROTECTION (DCP) THROUGH THE DEPARTMENT OF CHILDREN AND FAMILY SERVICES. HEPHZIBAH'S INTACT PROGRAM PROVIDES SERVICES TO THE COOK CENTRAL REGION OF THE DEPARTMENT. OUR CONTRACT CAPACITY IS 100 FAMILIES AT ANY GIVEN TIME, AND THE CASELOAD RATIO IS 10:1. POSITIVE PARENTING PROGRAM (TRIPLE P)HEPHZIBAH PROVIDES AN EVIDENCE-BASED MODEL OF INTERVENTION CALLED POSITIVE PARENTING PROGRAM (TRIPLE P). TRIPLE P IS A PARENTING INTERVENTION WITH THE MAIN GOALS OF INCREASING THE KNOWLEDGE, SKILLS, AND CONFIDENCE OF PARENTS AND REDUCING THE PREVALENCE OF MENTAL HEALTH, EMOTIONAL, AND BEHAVIORAL PROBLEMS IN CHILDREN. THE AGE RANGE FOR CHILDREN BEING SERVED BY THIS PROGRAM IS FROM 6-12 YEARS. THE TRIPLE P CURRICULUM HAS THE PARENTS FOCUS ON ONE CHILD IN THEIR HOUSEHOLD THAT THEY STRUGGLE WITH THE MOST. 1939600 106676 11052034 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 70 0 273 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X MICHELLE ANDERSON 7086497130 946 NORTH BOULEVARD OAK PARK IL 60301 JENNIFER ELLIS-JACKSON PRESIDENT 1.00 0.30 X X 0 0 0 DONNA ROLF VICE PRESIDENT - PRESIDENT ELECT 1.00 0.30 X X 0 0 0 LISA AZU-POPOW TREASURER 1.00 0.30 X X 0 0 0 AMY FELTON SECRETARY 1.00 0.30 X X 0 0 0 KENNA MACKINNON DIRECTOR 1.00 X 0 0 0 GREG FLINN DIRECTOR 1.00 X 0 0 0 JENNIFER IERARDI DIRECTOR 1.00 X 0 0 0 ALEX LEIBOWITZ DIRECTOR 1.00 X 0 0 0 JOHN MCCONVILLE DIRECTOR 1.00 X 0 0 0 LYNDE O'BRIEN DIRECTOR 1.00 X 0 0 0 MARCIA PRESTON DIRECTOR 1.00 X 0 0 0 RONDELL RICHARDSON DIRECTOR 1.00 X 0 0 0 PETE SENECHALLE DIRECTOR 1.00 X 0 0 0 JON YATES DIRECTOR 1.00 X 0 0 0 FARAH USMANI DIRECTOR 1.00 X 0 0 0 STEPHANIE GRAHAM DIRECTOR 1.00 X 0 0 0 JASON PATENAUDE CHIEF EXECUTIVE OFFICER 40.00 X 103035 0 4121 MICHELLE ANDERSON CHIEF FINANCIAL OFFICER 40.00 X 136439 0 15286 JULIE DVORSKY DIRECTOR OF FAMILY BASED SERVICES 40.00 X 124171 0 17192 NANCY DORFMAN-SCHWARTZ CHIEF OPERATING OFFICER 40.00 X 148784 0 18425 MARY JANE JOYCE-BYRNE DIRECTOR OF HUMAN RESOURCES 40.00 X 115569 0 16244 JULIET YERA DIRECTOR OF DEVELOPMENT 40.00 X 106679 0 17163 734677 0 88431 6 0 1 0 0 25000 492971 20000 74620 2081128 233686 2693719 RESIDENTIAL PROGRAM SERVICE REVEN 624100 3163484 3163484 FOSTER CARE SERVICES 624410 2945626 2945626 DAYCARE 624410 2480365 2480365 INTACT FAMILY SERVICE REVENUE 624100 2115329 2115329 MEDICAID FEE REVENUE 624100 513150 513150 189042 189042 11406996 110689 110689 750000 599400 150600 150600 150600 45087 492971 147175 -102088 -102088 65980 94876 -28896 -28896 OTHER INCOME 900099 4720 4720 4720 14235740 11382820 0 159201 970542 970542 401805 24158 305171 72476 7599438 6399371 809464 390603 380108 320472 39378 20258 532567 423891 75261 33415 792178 644705 96919 50554 53915 47065 6850 49866 49866 445594 309036 69525 67033 659593 582151 29734 47708 145090 104802 14163 26125 639215 490583 96220 52412 172226 166743 4423 1060 73542 59269 8813 5460 3892 3274 413 205 295188 250232 19625 25331 59092 33337 24186 1569 MISCELLANEOUS 187722 117689 4660 65373 BAD DEBT EXPENSE 80390 80390 MEMBERSHIP DUES 20335 17749 2586 EQUIPMENT RENTAL, REPAI 7091 6575 380 136 13569389 11052034 1657637 859718 723760 2035252 251326 190000 185000 3908430 3394065 161043 175764 6239996 3713164 2621498 2526832 4262459 4519642 5485633 5264488 17352823 18352369 1147068 1158544 115419 315896 2607278 2231856 3869765 3706296 X 10178241 11187450 3304817 3458623 13483058 14646073 17352823 18352369 X 666351 247372 -523 249815 X X 0 1 X 1 0 X 11483609 10820908 10890072 13987922 2693719 49876230 11483609 10820908 10890072 13987922 2693719 49876230 49876230 58658 76801 100672 166843 110689 513663 1303 3847 6914 4720 16784 50406677 11518063 0.98950 0.99150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60000 60000 4366683 2395555 1971128 21655 21240 415 700611 481625 218986 1091047 814744 276303 2526832 BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 2879294 RIGHT-OF-USE ASSET - FINANCE, NET 66002 RIGHT-OF-USE ASSET - OPERATING, NET 2032758 NONCURRENT PLEDGE RECEIVABLE, NET 286434 5264488 RIGHT-OF-USE SHORT TERM LEASE LIABILITY - OPERATING 359461 RIGHT-OF-USE SHORT TERM LEASE LIABILITY - FINANCING 24553 RIGHT-OF-USE LONG TERM LEASE LIABILITY - OPERATING 1797847 RIGHT-OF-USE LONG TERM LEASE LIABILITY - FINANCING 49995 2231856 X 14983978 247372 9000 249815 506187 14477791 -242051 -242051 14235740 13820440 9000 242051 251051 13569389 0 13569389 PART X, LINE 2: THE ASSOCIATION IS A TAX-EXEMPT ORGANIZATION AS DEFINED BY SECTION 501 (C)(3) OF THE IRC; AND IS SIMILARLY CLASSIFIED BY THE STATE OF ILLINOIS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THERE WERE NO UNRELATED BUSINESS INCOME TAXES OWED FOR THE YEAR ENDED JUNE 30, 2025 AND 2024. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND ONE STATE. THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN HEPHZIBAH CHILDREN'S TRUST 249,815. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE -147,175. RESALE EXPENSE ON PART VIII -94,876. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSE 147,175. RESALE EXPENSE ON PART VIII 94,876. HEART OF GOLD BALL 471467 426380 45087 24306 36967 5595 58031 ROCK AND ROLL EVENT 53756 53756 12396 1 12835 12835 9880 538058 492971 45087 24306 36967 5595 80307 147175 -102088 1 FOSTER CARE / RESPITE CARE / PARENT TRAINING 100 747052 PROGRAM ACTIVITY FEES - INCLUDES FIELD TRIPS, CAMPS, WORKSHOPS, TALENT SHOWS, MENTORING ACTIVITIES, HOLIDAY PARTIES, ETC. ALL OF OUR CLIENTS PARTICIPATE IN AT LEAST ONE OF THESE ACTIVITIES. 1150 125943 CHILDREN ALLOWANCE AS PART OF THE PER DIEM RECEIVED UNDER OUR GOVERNMENT ($5 PER WEEK, PER CHILD IN OUR GROUP HOME). 28 5004 CLOTHING FOR GROUP HOME 28 13643 PROVIDING RENT, UTILITIES, CLOTHING, FOOD, EDUCATIONAL EXPENSES, ETC FOR CLIENTS. THIS SPECIFIC ASSISTANCE TO CLIENTS MEETS A NEED THAT THEY CANNOT. THE MAJORITY OF HEPHZIBAH'S CLIENTS REQUIRE SOME SORT OF ASSITANCE THROUGHTOUT THE YEAR. 1825 78900 PART I, LINE 2: PROCEDURES FOR MONITORING USE OF GRANT FUNDS (DCFS, DHS, DCEO,CMHB,CDBG) ILLINOIS DEPARTMENT OF CHILDREN AND FAMILY SERVICES (DCFS) DEPARTMENT OF CHILDREN AND FAMILY SERVICES FOCUSES ON CHILD PROTECTION, FOSTER CARE, AND CHILD WELFARE SERVICES. ILLINOIS DEPARTMENT OF HUMAN SERVICES (DHS) DEPARTMENT OF HUMAN SERVICES PROVIDES SOCIAL SERVICES, BEHAVIORAL HEALTH PROGRAMS, AND ASSISTANCE FOR VULNERABLE POPULATIONS. ILLINOIS DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY (DCEO) DEPARTMENT OF COMMERCE AND ECONOMIC OPPORTUNITY OVERSEES ECONOMIC DEVELOPMENT, WORKFORCE PROGRAMS, AND SOME COMMUNITY GRANTS. COMMUNITY MENTAL HEALTH BOARD (CMHB) COMMUNITY MENTAL HEALTH BOARD A LOCAL FUNDING SOURCE THAT SUPPORTS MENTAL HEALTH, DEVELOPMENTAL DISABILITY, AND SUBSTANCE USE SERVICES. COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) COMMUNITY DEVELOPMENT BLOCK GRANT A FEDERAL FUNDING PROGRAM ADMINISTERED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) TO SUPPORT HOUSING, INFRASTRUCTURE, AND COMMUNITY DEVELOPMENT FOR LOW- TO MODERATE-INCOME POPULATIONS. HEPHZIBAH CHILDREN'S ASSOCIATION MAINTAINS FORMAL FINANCIAL MANAGEMENT AND COMPLIANCE PROCEDURES TO ENSURE ALL STATE GRANT FUNDS ARE USED IN ACCORDANCE WITH GRANT AGREEMENTS, THE ILLINOIS GRANT ACCOUNTABILITY AND TRANSPARENCY ACT (GATA), AND APPLICABLE FEDERAL UNIFORM GUIDANCE (2 CFR PART 200). 1. GRANT AWARD REVIEW UPON RECEIPT OF A GRANT AGREEMENT OR NOTICE OF STATE AWARD (NOSA), FINANCE AND PROGRAM LEADERSHIP REVIEW ALL FISCAL AND PROGRAMMATIC REQUIREMENTS. SPECIFIC REQUIREMENTS FROM DCFS, DHS, OR DCEO (E.G., ALLOWABLE COSTS, MATCH REQUIREMENTS, REPORTING TIMELINES) ARE DOCUMENTED AND COMMUNICATED TO RELEVANT STAFF. 2. BUDGETARY CONTROLS AND ALLOWABLE COSTS ALL EXPENDITURES ARE REVIEWED TO ENSURE THEY ARE: O ALLOWABLE UNDER THE GRANT AGREEMENT AND GATA RULES O ALLOCABLE TO THE SPECIFIC PROGRAM O REASONABLE AND NECESSARY FOR PROGRAM PERFORMANCE UNALLOWABLE COSTS ARE IDENTIFIED AND EXCLUDED FROM GRANT CHARGES. 3. SEGREGATION OF DUTIES AND APPROVALS STRONG INTERNAL CONTROLS ARE MAINTAINED: O PROGRAM STAFF INITIATE PURCHASES AND VERIFY PROGRAM RELEVANCE O FINANCE STAFF REVIEW CODING, COMPLIANCE, AND DOCUMENTATION O AUTHORIZED MANAGEMENT APPROVES EXPENDITURES PAYMENT PROCESSING AND RECONCILIATION FUNCTIONS ARE SEPARATED TO REDUCE RISK. 4. TIMEKEEPING AND PAYROLL ALLOCATION ALL EMPLOYEES COMPLETE BI-WEEKLY TIME REPORTING IN PAYLOCITY PAYROLL ALLOCATIONS ARE REVIEWED AND APPROVED BY SUPERVISORS AND FINANCE PRIOR TO POSTING. 5. ONGOING FINANCIAL MONITORING PROGRAM MANAGERS AND FINANCE STAFF REVIEW SPENDING TRENDS AND VARIANCES. 6. DOCUMENTATION AND RECORD RETENTION ALL GRANT-RELATED EXPENDITURES ARE SUPPORTED BY APPROPRIATE DOCUMENTATION, INCLUDING INVOICES, RECEIPTS, CONTRACTS, AND PAYROLL RECORDS. DOCUMENTATION IS MAINTAINED IN ACCORDANCE WITH: O GATA RECORD RETENTION REQUIREMENTS O SPECIFIC AGENCY REQUIREMENTS (DCFS, DHS, DCEO) 7. FINANCIAL REPORTING AND RECONCILIATION REQUIRED FINANCIAL REPORTS (E.G., PERIODIC FINANCIAL REPORTS, CLOSEOUT REPORTS) ARE PREPARED AND SUBMITTED IN ACCORDANCE WITH AGENCY TIMELINES. SUPPORTING DOCUMENTATION IS REVIEWED TO ENSURE ACCURACY AND COMPLETENESS. 8. COMPLIANCE WITH GATA REQUIREMENTS THE ORGANIZATION MAINTAINS ACTIVE REGISTRATION AND PREQUALIFICATION IN THE ILLINOIS GATA SYSTEM. REQUIRED FISCAL AND ADMINISTRATIVE RISK ASSESSMENTS ARE COMPLETED ANNUALLY. ALL STAFF INVOLVED IN GRANT MANAGEMENT ADHERE TO GATA REQUIREMENTS, INCLUDING INTERNAL CONTROLS AND FISCAL RESPONSIBILITY STANDARDS. 10. AUDIT AND EXTERNAL OVERSIGHT GRANT FUNDS ARE SUBJECT TO THE ORGANIZATION'S ANNUAL INDEPENDENT AUDIT. WHEN APPLICABLE, PROGRAMS ARE INCLUDED IN A SINGLE AUDIT IN ACCORDANCE WITH UNIFORM GUIDANCE. THE ORGANIZATION FULLY COOPERATES WITH MONITORING VISITS OR AUDITS CONDUCTED BY DCFS, DHS, OR DCEO. 11. COMMUNICATION WITH GRANTING AGENCIES PROGRAM AND FINANCE STAFF MAINTAIN ONGOING COMMUNICATION WITH ASSIGNED GRANT MANAGERS. QUESTIONS REGARDING ALLOWABILITY, BUDGET REVISIONS, OR REPORTING ARE ADDRESSED PROACTIVELY WITH THE FUNDING AGENCY. REQUIRED APPROVALS (E.G., BUDGET REVISIONS, EXTENSIONS) ARE OBTAINED IN WRITING. X X X X 0 0 0 0 0 0 0 0 0 MICHELLE ANDERSON CHIEF FINANCIAL OFFICER 136439 0 0 0 0 0 7891 0 7395 0 151725 0 0 0 NANCY DORFMAN-SCHWARTZ CHIEF OPERATING OFFICER 148784 0 0 0 0 0 10498 0 7927 0 167209 0 0 0 X SUPPLIES FOR GENERAL AND FAMILIES 3500 97784 FMV X INFANT & TODDLER RESALE ITEMS 3400 94876 FMV X EVENT AUCTION & RAFFLE ITEMS 68 37972 FMV X AUXILIARY ITEMS FOR MEETINGS & EVENTS 50 3054 FMV 0 0 0 PART I, COLUMN (B): THE QUANTITIES REPORTED REPRESENTS THE NUMBER OF ITEMS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE OF THE BOARD AND THE CFO OF THE ORGANIZATION, THE MEMBERS OF THE AUDIT COMMITTEE INCLUDE A MINIMUM OF THREE BOARD MEMBERS OTHER THAN THOSE OF THE FINANCE COMMITTEE. THE REVIEW WILL BE DONE PRIOR TO THE FILING OF THE RETURN WITH THE IRS. THE REVIEW IS A THOROUGH REVIEW OF EACH PAGE OF THE RETURN INCLUDING SUPPORTING SCHEDULES BY THE CFO. AUDIT COMMITTEE MEMBERS WILL HAVE THE OPPORTUNITY TO REVIEW AND RECEIVE ANSWERS TO ANY QUESTIONS THEY HAVE PRIOR TO FILING WITH THE IRS. THE FULL BOARD OF THE ASSOCIATION RECEIVES COPIES OF THE REUTRN PRIOR TO FILING WITH THE IRS. +-+ ---------------------------------------------------------------------------- ---------------------------------------------------------------------------- --------------------- FORM 990, PART VI, SECTION B, LINE 12C ANY MEMBER OF THE BOARD OF DIRECTORS OR KEY EMPLOYEE WHO MAY BE INVOLVED IN AN AGENCY BUSINESS TRANSACTION IN WHICH THERE MAY BE A POSSIBLE CONFLICT OF INTEREST SHALL IMMEDIATELY NOTIFY THE PRESIDENT OF THE BOARD (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN THE VICE PRESIDENT OF THE BOARD). EACH BOARD MEMBER SHALL REVIEW THIS POLICY AND SIGN A COPY AT THE BEGINNING OF THEIR TENURE AND THEN ANNUALLY AT THE SEPTEMBER BOARD MEETING. THE PRESIDENT SHALL PROVIDE THE BOARD WITH A REPORT OF ANY CONFLICTS OF INTEREST WITHIN 10 DAYS OF DISCOVERY. THE PRESIDENT OR VICE PRESIDENT OF THE BOARD OF DIRECTORS SHALL DISCLOSE THE POTENTIAL CONFLICT OF INTEREST TO THE OTHER MEMBERS OF THE BOARD AND SUCH DISCLOSURE SHALL BE RECORDED IN THE BOARD MINUTES OF THE MEETING AT WHICH DISCLOSURE IS MADE. TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF ALL OF THE FOLLOWING ARE OBSERVED - THE CONFLICTING INTEREST IS FULLY DISCLOSED, - THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DECISION AND THE APPROVAL OF SUCH TRANSACTION, - A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND - THE BOARD HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS, THROUGH THE APPOINMENT OF AN EVALUATION COMMITTEE, WILL CONDUCT AN EVALUATION OF THE CHIEF EXECUTIVE OFFICER'S PERFORMANCE ANNUALLY, INCLUDING THE ESTABLISHMENT OF GOALS THAT ALIGN WITH THE AGENCY MISSION AND STRATEGIC PLAN. CHANGES TO COMPENSATION WILL BE GIVEN TO THE CFO AND HR BEFORE THE NEW FISCAL YEAR. A 360-EVALUATION PROCESS WILL BE UTILIZED IN ORDER TO SOLICIT FEEDBACK FROM ALL BOARD MEMBERS, SENIOR LEADERS AND THE CHIEF EXECUTIVE OFFICER. A FORMAL, WRITTEN PERFORMANCE EVALUATION WILL BE PREPARED. THE EXECUTIVE COMMITTEE SHALL CONSIDER THE FOLLOWING IN DETERMINING CHIEF EXECUTIVE OFFICER COMPENSATION: COMPARABILITY OF COMPENSATION RECEIVED BY CHIEF EXECUTIVE OFFICERS IF SIMILAR NON-PROFIT AGENCIES, AND/OR CURRENT COMPENSATION SURVEYS WHICH WILL BE ANALYZED MINIMALLY EVERY TWO YEARS, RECOMMENDATIONS MADE BY THE EVALUATION COMMITTEE AND PERFORMANCE GOALS FOR THE CHIEF EXECUTIVE OFFICER, COST-OF-LIVING AND ANY OTHER ACROSS THE BOARD INCREASES GIVEN TO AGENCY STAFF, THE CAPACITY OF THE AGENCY BUDGET AND EXPECTED REVENUES TO SUPPORT A PARTICULAR COMPENSATION LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, BY MAIL OR EMAIL, OR FOR INSPECTION AT AN OFFICE OF THE ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 249,815. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF THE AUDITORS. NEW AUDITORS WERE SELECTED FOR THE FISCAL YEAR. HEPHZIBAH CHILDREN'S TRUST 946 NORTH BOULEVARD OAK PARK IL 60301 363537502 PROVIDE FUNDS TO HEPHZIBAH CHILDREN'S ASSOCIATION IL 501(C)(3) LINE 12A, I 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0