2024-12-05T16:04:37-06:00 2024-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-07-01 410693906 CHILDREN'S HOME SOCIETY OF MINNESOTA CHIL 6516467771 1605 EUSTIS STREET ST PAUL MN 55108 TAUSEEF JOE KHAWAJA SVP OF FINANCE AND OPERATIONS 6516467771 2024-11-25 1 0 RACHEL FLANDERS P01591790 6123764500 2024-11-07 2023 2024-10-15 13:58:12Z HEIDI WISTE 1605 EUSTIS STREET ST PAUL MN 55108 6456231 0 X WWW.CHLSS.ORG X 1889 MN TO HELP CHILDREN THRIVE AND TO BUILD, STRENGTHEN AND SUSTAIN INDIVIDUAL, FAMILY AND COMMUNITY LIFE. 17 17 77 50 0 0 1655625 1697456 3766475 3807218 431068 469394 -32227 -18244 5820941 5955824 805363 719901 0 0 3062732 3139333 0 0 370506 1657359 2037667 5525454 5896901 295487 58923 17451713 18029990 1495451 1142457 15956262 16887533 X TO HELP CHILDREN THRIVE AND TO BUILD, STRENGTHEN AND SUSTAIN INDIVIDUAL, FAMILY AND COMMUNITY LIFE. 0 0 103298 81141 THE ORGANIZATION DISTRIBUTED OVER $450K TO 15 COUNTRIES OVER THE PAST FIVE YEARS THROUGH SPECIAL PROJECTS AND FINANCIAL SUPPORT FOR VARIOUS EFFORTS TO CHILDREN AND CAREGIVERS. ICW PROGRAMS ARE MAKING A DIFFERENCE IN THE LIVES OF THOUSANDS OF CHILDREN TODAY AND FOR GENERATIONS TO COME. 4565973 638760 3807917 THE ORGANIZATION'S ADOPTION PROGRAM INCLUDES: FOSTER CARE, FOSTER CARE ADOPTION, INFANT, INTERCOUNTRY (IN ELEVEN COUNTRIES) AND POST ADOPTION SERVICES. MOST CHILDREN ADOPTED INTERNATIONALLY ARE CONSIDERED TO BE WAITING INTERNATIONAL CHILDREN OR IDENTIFIED RELATIVE CHILDREN. THE ORGANIZATION MAINTAINS OFFICES IN THE ST. PAUL (MN), PRESCOTT (WI), ROCKVILLE (MD) AND FAIRFAX (VA) TO SERVE FAMILIES IN MINNESOTA, WISCONSIN, MARYLAND AND VIRGINIA. USING A NETWORK OF PARTNER AGENCIES, THE ORGANIZATION SERVES FAMILIES THROUGHOUT THE U.S. AND IN OTHER COUNTRIES. THE ORGANIZATION'S POST-ADOPTION SERVICES WAS THE FIRST OF ITS KIND IN THE U.S., AND PROVIDES DOMESTIC AND INTERNATIONAL INTERMEDIARY/SEARCH AND BACKGROUND SERVICES; A BIRTHLAND TOUR; SUPPORT, COUNSELING AND EDUCATIONAL SERVICES TO ALL MEMBERS OF THE ADOPTION CIRCLE. 4669271 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 1 0 1 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 77 1 0 1 CO 0 0 0 0 0 0 0 0 0 0 X 17 17 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 MN MD WI X X JOE KHAWAJA 6519692280 2485 COMO AVE SAINT PAUL MN 55441 ANDREW BAESE BOARD CHAIR 1.00 X X 0 0 0 LANCE NOVAK BOARD VICE CHAIR 1.00 X X 0 0 0 JAMIE NABOZNY BOARD SECRETARY 1.00 X X 0 0 0 NEIL COLLINS BOARD MEMBER 1.00 X 0 0 0 REUBEENA COOLEY BOARD MEMBER 1.00 X 0 0 0 DENISE DEWHURST BOARD MEMBER 1.00 X 0 0 0 CHERYL HELEY BOARD MEMBER 1.00 X 0 0 0 MICHAEL HURAY BOARD MEMBER 1.00 X 0 0 0 LISA RAMME LATTERELL BOARD MEMBER 1.00 X 0 0 0 MARCUS MANNING BOARD MEMBER 1.00 X 0 0 0 PHILLIS NORRIE BOARD MEMBER 1.00 X 0 0 0 ROBERT O'CONNOR BOARD MEMBER 2.00 X 0 0 0 KRIS PELTIER BOARD MEMBER 1.00 X 0 0 0 JANET ROMSAAS BOARD MEMBER 1.00 X 0 0 0 LISA RUSSELL BOARD MEMBER 1.00 X 0 0 0 CHRISTOPHER WENDLEND BOARD MEMBER 1.00 X 0 0 0 MICHAEL WILLSON BOARD MEMBER 1.00 X 0 0 0 NOYA WOODRICH BOARD MEMBER 1.00 X 0 0 0 PATRICK THUESON PRESIDENT LSS 1.00 39.00 X 0 396411 31531 TAUSEEF JOE KHAWAJA CH TREASURER; SVP OF FINANCE AND OPERATIONS (LSS) 1.00 39.00 X 0 217111 16707 HEIDI WISTE PRESIDENT CHS, AVP ADOPTION SERVICES LSS 30.00 10.00 X 107505 35874 9752 KYLE LARSEN CFO CHS 1.00 39.00 X 0 110038 8766 107505 759434 66756 1 1 1 0 LUTHERAN SOCIAL SERVICE OF MINNESOTA 2480 COMO AVENUE SAINT PAUL MN 55108 MANAGEMENT SERVICES 150085 1 1697456 32668 1697456 GOVERNMENT FEES 624100 2419978 2419978 INT'L ADOPTION FEES 624100 942797 942797 PASS-THROUGH REVENUES 624100 442138 442138 FEES FOR SERVICES 624100 2305 2305 3807218 290306 290306 265164 284107 -18943 -18943 -18943 395388 216300 179088 179088 179088 MISCELLANEOUS REVENUE 900099 699 699 699 5955824 3807917 0 450451 37171 37171 143712 143712 539018 539018 116374 104736 11638 2340126 1959710 210905 169511 39658 29308 5736 4614 493146 371521 69369 52256 150029 113193 21058 15778 150085 150085 72622 72622 19231 19231 144045 39162 98216 6667 156543 32528 11135 112880 1108 -5932 7040 99117 91392 3591 4134 48344 47827 423 94 251077 107963 143114 215382 207914 3471 3997 CLIENT/COMMUNITY SUPPOR 646409 630647 15700 62 PASS-THROUGH EXPENSES 207685 207685 STAFF DEVELOPMENT 25724 19746 5465 513 EQUIPMENT 295 -8030 8325 5896901 4669271 857124 370506 889974 935224 33045 35123 521999 760112 565445 158855 243435 313610 10710368 5436475 5491338 5273893 4656454 5081108 3212225 3482340 1837798 1989725 17451713 18029990 366513 483287 458839 428136 670099 231034 1495451 1142457 X 5789223 5673584 10167039 11213949 15956262 16887533 17451713 18029990 X 58923 711471 160876 X 0 1 X 1 0 X 1998507 1830456 1631209 1655625 1697456 8813253 1998507 1830456 1631209 1655625 1697456 8813253 442193 8371060 310469 164220 269805 245716 290306 1280516 8292 37910 727 1455 699 49083 10142852 17197306 0.82530 0.76450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 8,292. 2020 AMOUNT: $ 37,910. 2021 AMOUNT: $ 727. 2022 AMOUNT: $ 1,455. 2023 AMOUNT: $ 699. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 373618 394622 426273 0 1194513 1791770 93405 98656 106568 0 298629 447944 312710 X 0 7903635 21480 1092234 417913 8599436 7892410 16149 402076 407000 7903635 8986748 21335 -997578 311000 7892410 7309930 21335 1945483 290000 8986748 7633654 31110 -64834 290000 7309930 0.00000 0.84617 0.15383 0 0 573040 573040 8597181 4227103 4370078 1227437 1209372 18065 312710 312710 5273893 DYNAMIC ASSET ALLOCATION OVERLAY 2212363 F ALTERNATIVE INVESTMENTS 1269977 F 3482340 BENEFICIAL INTEREST IN PERPETUAL TRUST 1989725 1989725 LIABILITY DUE TO LSS 93034 REFUNDABLE FEES AND DEPOSITS 138000 231034 X 6646974 711471 444983 1156454 5490520 19231 446073 465304 5955824 5715703 284107 284107 5431596 19231 446074 465305 5896901 PART III, LINE 4: THE ORGANIZATION'S ARTWORK ENHANCES THE BUILDING, PROVIDING A NICE FACILITY TO HELP PROMOTE THE IMAGE WE CONVEY TO THE GENERAL PUBLIC. PART V, LINE 4: THE ORGANIZATION MAINTAINS THE ENDOWMENT TO SUPPORT OPERATIONS EXPENSES OVER THE LONG TERM. PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES AND IS GENERALLY NOT SUBJECT TO INCOME TAXES. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE. CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITION. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW BY FEDERAL AND STATE AUTHORITIES. THE ORGANIZATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 284,107. CHANGE IN VALUE OF BENEFICIAL INTEREST COMMUNITY FOUNDATION HOLDING 160,876. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASS-THROUGH REVENUES 446,073. RENTAL EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT RENTAL EXPENSES 284,107. PART XII, LINE 4B - OTHER ADJUSTMENTS: PASS-THROUGH EXPENSES 446,074. 1 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS PROVIDE INTERNATIONAL ADOPTION SERVICES 58500 SOUTH ASIA 0 0 PROGRAM SERVICES PROVIDE INTERNATIONAL ADOPTION SERVICES 137360 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES PROVIDE INTERNATIONAL ADOPTION SERVICES 15579 SOUTH AMERICA 0 0 PROGRAM SERVICES PROVIDE INTERNATIONAL ADOPTION SERVICES 51809 0 0 0 0 0 0 263248 0 263248 SOUTH ASIA ORPHANAGE ASSISTANCE 37382 WIRE TRANSFER 0 N/A N/A 0 1 SPECIFIC ASSISTANCE EAST ASIA AND THE PACIFIC 3 58500 WIRE TRANSFER N/A N/A SPECIFIC ASSISTANCE SOUTH ASIA 31 129280 WIRE TRANSFER N/A N/A SPECIFIC ASSISTANCE CENTRAL AMERICA AND THE CARIBBEAN 6 20276 WIRE TRANSFER N/A N/A SPECIFIC ASSISTANCE SOUTH AMERICA 7 30332 WIRE TRANSFER N/A N/A 0 0 0 0 0 0 PART I, LINE 2: CHILDREN'S HOME SOCIETY OF MINNESOTA WORKS COLLABORATIVELY WITH CONSULTANTS AND INTERNALTIONAL NGO'S TO ENSURE ETHICAL ALLOCATION OF GRANT FUNDS, THE CHSMN INTERNATIONAL CHILD WELFARE STAFFS APPROVES EACH PROJECT TO BE FUNDED AND DETERMINE THE MAXIMUM AMOUNT OF FUNDS TO BE GRANTED. PART I, LINE 3: ACCRUAL SCHEDULE F, PART III SPECIFIC ASSISTANCE DETAIL - SPECIFIC ASSISTANCE INCLUDES HUMANITARIAN AID, PROGRAM STARTUP COSTS INCLUDING RENT, SUPPLIES, TRAVEL AND OTHER SUPPLIES. 1 ADAMS THERMAL FOUNDATION 49920 5TH STREET CANTON SD 57013 463258806 501(C)3 37171 0 N/A N/A ASSISTANCE WITH WORK IN ETHIOPIA 1 ADOPTION SUPPORT FUND ADOPTION ASSISTANCE GRANTS 102 143712 N/A ADOPTION SUPPORT FUND PART I, LINE 2: THE ORGANIZATION MAKES GRANTS TO OTHER EXEMPT PUBLIC CHARITIES. THESE GRANTS ARE CONSIDERED CHARITABLE IN NATURE; NO FORMAL MONTIROING OF THE FUNDS IS REQUIRED. A CLIENT COMPLETES AN APPLICATION THAT INCLUDE BUDGETS AND MONTHLY EXPENSES AND IS REVIEWED BY A SOCIAL WORKER AND APPROVED BY A SUPERVISOR. IF NEEDED, THE CLIENT IS REFERRED TO FINANCIAL COUNSELING AND IN SOME CASES IT IS THE FINANCIAL COUNSELLORS THAT IS REQUESTING THE GRANT ON BEHALF OF THE CLIENTS THAT HAVE WORKED WITH THE INDIVIDUAL. THE CHECK REQUEST IS WRITTEN TO THE VENDOR INSTEAD OF THE CLIENT. THIS ENSURES THE VENDOR GETS THE MONEY AND PROTECTS OUR ORGANIZATION TO ASSIST THE CLIENT. X X X X 0 0 0 0 0 0 0 0 0 PATRICK THUESON PRESIDENT LSS 0 344822 0 0 0 51589 0 11789 0 19742 0 427942 0 0 TAUSEEF JOE KHAWAJA CH TREASURER; SVP OF FINANCE AND OPE 0 216013 0 0 0 1098 0 2106 0 14601 0 233818 0 0 HEIDI WISTE PRESIDENT CHS, AVP ADOPTION SERVICES 104347 34782 0 0 3158 1092 4178 696 3775 1103 115458 37673 0 0 KYLE LARSEN CFO CHS 0 109607 0 0 0 431 0 4683 0 4083 0 118804 0 0 PART I, LINE 3 THE ORGANIZATION'S PRESIDENT AND SVP OF FINANCE AND OPERATIONS ARE COMPENSATED BY LUTHERAN SOCIAL SERVICE OF MINNESOTA, A RELATED ORGANIZATION, UNDER A MANAGEMENT AGREEMENT. THE COMPENSATION REPORTED INCLUDES SERVICES FOR LSS AND ALL OF ITS AFFILIATES. THE ORGANIZATION RELIED ON LSS TO DETERMINE COMPENSATION OF THE PRESIDENT AND SVP OF FINANCE AND OPERATIONS, WHICH INCLUDED COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION CONSULTANT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. X 64 32668 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE ORGANIZATION'S EXECUTIVE COMMITTEE CONSISTS OF THE BOARD CHAIR, VICE-CHAIRS, THE CHAIRS OF OTHER BOARD COMMITTEES. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT FOR AND ON BEHALF OF THE BOARD WHEN THE BOARD IS NOT IN SESSION, BUT IS ACCOUNTABLE TO THE BOARD FOR ALL ACTIONS TAKEN. ALL FORMAL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE REPORTED TO THE BOARD FOR RATIFICATION DURING THE NEXT MEETING. FORM 990, PART VI, SECTION A, LINE 3 CHSMN CURRENTLY HAS A MANAGEMENT AGREEMENT WITH LSSMN. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION'S BOARD OF DIRECTORS IS APPOINTED BY LUTHERAN SOCIAL SERVICE OF MINNESOTA ("LSS") AND CHILDREN'S HOME SOCIETY FOUNDATION ("CHS FOUNDATION"). LSS SHALL APPOINT THE HIGHEST NUMBER OF DIRECTORS THAT DOES NOT EXCEED 70% OF THE TOTAL NUMBER OF DIRECTORS, WHILE CHS FOUNDATION SHALL APPOINT THE REMAINING NUMBER OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B CERTAIN AMENDMENTS TO THE ORGANIZATION'S BYLAWS REQUIRE APPROVAL BY CHS FOUNDATION OR BY ALL OF THE CHS FOUNDATION DIRECTORS THEN IN OFFICE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED IN DETAIL BY THE AUDIT COMMITTEE. THE APPROVED PUBLIC INSPECTION FORM 990 WILL BE PROVIDED TO EACH MEMBER OF THE BOARD PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL DISCLOSURE FORMS ARE REQUIRED TO BE COMPLETED BY ALL BOARD MEMBERS. IF A POTENTIAL CONFLICT ARISES, THE CONFLICTED INDIVIDUAL SHALL NOT PARTICIPATE IN THE DISCUSSION (EXCEPT TO DISCLOSE MATERIAL FACTS), VOTE, OR HAVE INVOLVEMENT IN ANY OTHER ACTION RELATED TO THE CONFLICTED TRANSACTION. CONFLICTS ARE DETERMINED BY UNCONFLICTED BOARD MEMBERS. ANY CONFLICT OF INTEREST PROCEEDINGS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE LSS BOARD DELEGATES TO THE LSS EXECUTIVE COMMITTEE THE RESPONSIBILITY AND AUTHORITY TO DEVELOP, ESTABLISH, AND IMPLEMENT AN EXECUTIVE COMPENSATION POLICY. THE LSS SENIOR VICE PRESIDENT OF SERVICES IS RESPONSIBLE FOR THE PRESIDENT OF CHILDREN'S HOME PERFORMANCE APPRAISAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 ITEMS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST COMMUNITY FOUNDATION HOLDING 160,876. LUTHERAN SOCIAL SERVICE OF MINNESOTA 2485 COMO AVENUE ST PAUL MN 55108 410872993 VARIOUS MN 501(C)(3) LINE 1 N/A 0 CHILDREN'S HOME SOCIETY FOUNDATION 2485 COMO AVENUE ST PAUL MN 55108 472390880 VARIOUS MN 501(C)(3) LINE 12C, III-FI N/A 0 0 1 0 0 1 0 0 0 0 1 0 0 0 1 1 0 1 1 1