Civic Intelligence

Lake Forest-Lake Bluff Senior Citizens Foundation

990 • Fiscal year 2019 • EIN 36-4188968

May 01, 2018 to Apr 30, 2019 • Filed on Sep 13, 2019

100 E Old Mill RoadLake Forest, IL 60045

(847) 283-8557

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

90th percentile

46%

Higher net margin than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

55th percentile

4.7%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

37%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$4,094,117

Up $182,282 (+4.7%) from 2018

Net Assets

Up

$4,094,117

Up $182,282 (+4.7%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$422,087

Up $113,557 (+37%) from 2018

Expenses

Down

$227,597

Down $1,572 (-0.7%) from 2018

Net Income

Up

$194,490

Up $115,129 (+145%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2016: $2,960,973Liabilities 2016: $0Net Assets 2016: $2,960,9732016Assets 2017: $3,742,463Liabilities 2017: $0Net Assets 2017: $3,742,4632017Assets 2018: $3,911,835Liabilities 2018: $0Net Assets 2018: $3,911,8352018Assets 2019: $4,094,117Liabilities 2019: $0Net Assets 2019: $4,094,1172019Assets 2020: $3,890,226Liabilities 2020: $0Net Assets 2020: $3,890,2262020Assets 2021: $4,915,901Liabilities 2021: $0Net Assets 2021: $4,915,9012021Assets 2022: $4,460,890Liabilities 2022: $0Net Assets 2022: $4,460,8902022Assets 2023: $4,324,619Liabilities 2023: $0Net Assets 2023: $4,324,6192023Assets 2024: $4,678,801Liabilities 2024: $0Net Assets 2024: $4,678,8012024Assets 2025: $4,988,316Liabilities 2025: $20,687Net Assets 2025: $4,967,6292025

Highlighted filing

2019

Assets$4,094,117
Liabilities$0
Net Assets$4,094,117

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $76,093Expenses 2016: $172,434Net Income 2016: -$96,3412016Revenue 2017: $769,926Expenses 2017: $215,533Net Income 2017: $554,3932017Revenue 2018: $308,530Expenses 2018: $229,169Net Income 2018: $79,3612018Revenue 2019: $422,087Expenses 2019: $227,597Net Income 2019: $194,4902019Revenue 2020: $309,824Expenses 2020: $250,385Net Income 2020: $59,4392020Revenue 2021: $361,972Expenses 2021: $202,529Net Income 2021: $159,4432021Revenue 2022: $486,566Expenses 2022: $265,867Net Income 2022: $220,6992022Revenue 2023: $256,947Expenses 2023: $292,464Net Income 2023: -$35,5172023Revenue 2024: $294,695Expenses 2024: $271,058Net Income 2024: $23,6372024Revenue 2025: $544,989Expenses 2025: $263,413Net Income 2025: $281,5762025

Highlighted filing

2019

Revenue$422,087
Expenses$227,597
Net Income$194,490
Jump To
Filing Snapshot
Filing Period
May 1, 2018 to Apr 30, 2019
Signed
Sep 13, 2019
Return Version
2018v3.1
Gross Receipts
$422,087
Mission and Program Overview

Mission

To create an awareness in Lake Forest and Lake Bluff of the interests and needs of senior citizens To support the activities and facilities of Dickinson Hall, the senior center serving Lake Forest and Lake Bluff To provide material and financial support to the Lake Forest-Lake Bluff Senior Resources Commission

To provide partial funding for the lake forest-lake bluff senior center

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,885,694$3,990,103▲ $104,409
Savings and Temporary Cash Investments$26,141$104,014▲ $77,873
Total Assets$3,911,835$4,094,117▲ $182,282
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$3,253,246$3,393,879▲ $140,633
Permanently Rstr Net Assets$466,312$466,312→ $0
Temporarily Rstr Net Assets$192,277$233,926▲ $41,649
Total Net Assets Fund Balance$3,911,835$4,094,117▲ $182,282
Total Liabilities and Net Assets / Fund Balance$3,911,835$4,094,117▲ $182,282

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$628,692-▲ $30,387$34,000$625,079
2017$614,736$2,553▲ $45,403$34,000$628,692
2016-$621,750▲ $17,986$25,000$614,736
2015$114,774--$114,774-
2014$114,774---$114,774
Compensation and Service Providers

Board Members and Trustees

NameTitle
Paul LemieuxPresident
Beth TeichDirector
Bob KarlblomDirector
Gale Strenger WayneDirector
Howard KerrDirector
Jack MeierhoffDirector
Jerry HenryDirector
Jim BlandaDirector
Lester HammarDirector
Marge BurdaDirector
Roger MohrDirector
Tom GrantDirector
Donna SlaytonSecretary
Mark DillonTreasurer
Steve PotsicVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$226,111
Program Service Revenue
$0
Investment Income
$195,976
Other Revenue
$0
All Other Contributions
$216,111
Change in Net Assets
$194,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$180,000
Other Expenses$47,597
Total Fundraising Expense$17,096
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$180,000--$180,000
Fees for Services Management-$8,626$8,626$17,252
Advertising--$8,470$8,470
Fees for Services Other-$6,579-$6,579
Fees for Service Investment Mgmnt Fees-$3,564-$3,564
Fees for Services Accounting-$2,550-$2,550
Other Expenses$1,775--$1,775
Office Expenses-$1,626-$1,626
Insurance-$950-$950
Total Functional Expenses$186,606$23,895$17,096$227,597
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Senior Resources CommissionLake Forest, IL-Financial Support$69,000
Family Services of Lake CountyHighland Park, IL-Social Services$56,000
Senior TransportationLake Forest, IL-Transportation Serv$34,000
Faith in Action of Se Lake CountyHighland Park, IL-Social Services$21,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The financial statements and 990 are reviewed by treasurer and board prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each responsible person is required to annually complete a disclosure form identifying any circumstances in which the responsible person is involved that could contribute to a conflict of interest arising which is then communicated to the board.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lake Forest-lake Bluff
EIN
36-4188968
Phone
8472838557
Address
100 E OLD MILL ROAD, LAKE FOREST, IL 60045

Signing Officer

Name
Donna Slayton
Title
Secretary
Phone
8473404708
Signed
2019-09-13

Organization Details

Principal Officer
Paul Lemieux
Formed
1997
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Eder Casella & Co
Address
5400 W ELM STREET SUITE 203, MCHENRY, IL 60050
Preparer
Cheryden N Juergensen
Phone
8153441300
Supplemental Narrative

Additional Explanations

Form 990

The net asset classification on the 990 does not comply with asu 2016-14 however, net assets will be broken down between unrestricted, temporary and permanent restricted to properly complete the 990 as well as schedule d.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076013
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0106935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01148675
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0195976
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0255531
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt083309
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt080
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt062418
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0597314
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.59680
IRS990ScheduleA/PublicSupportPY170Pct00.66490
IRS990ScheduleA/PublicSupportTotal170Amt01042021
IRS990ScheduleA/SubstantialContributorsTotAmt0106654
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0226111
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt052999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0686617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt076013
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0106935
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01148675
IRS990ScheduleA/TotalSupportAmt01745989
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0628692
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0625079
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt030387
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt034000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0614736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02553
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0628692
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt045403
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt034000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0621750
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0614736
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017986
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt025000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0114774
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0114774
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0114774
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0114774
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.74000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.26000
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt069000
IRS990ScheduleI/RecipientTable/CashGrantAmt134000
IRS990ScheduleI/RecipientTable/CashGrantAmt256000
IRS990ScheduleI/RecipientTable/CashGrantAmt321000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FINANCIAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TRANSPORTATION SERV
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SOCIAL SERVICES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SOCIAL SERVICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SENIOR RESOURCES COMMISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SENIOR TRANSPORTATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2FAMILY SERVICES OF LAKE COUNTY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3FAITH IN ACTION OF SE LAKE COUNTY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0SENIOR RESOURCES COMMISSION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt1SENIOR ADVOCATE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0100 E OLD MILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1100 E OLD MILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2777 CENNTRAL AVE STE 17
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt31510 OLD DEERFIELD RD STE 205
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LAKE FOREST
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LAKE FOREST
IRS990ScheduleI/RecipientTable/USAddress/CityNm2HIGHLAND PARK
IRS990ScheduleI/RecipientTable/USAddress/CityNm3HIGHLAND PARK
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060045
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd160045
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd260035
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd360035
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL FUNDS ARE TURNED OVER TO THE SENIOR RESOURCE COMMISSION, AN AGENCY OF THE CITY OF LAKE FOREST, ILLINOIS. THE CITY OF LAKE FOREST ADMINISTERS AND MONITORS THE FUNDS EXCEPT FOR PAYMENTS MADE TO FAMILY SERVICES FOR THE SENIOR ADVOCATE AND THE GRANT TO FIA FOR SOCIAL SERVICES. THE SENIOR ADVOCATE IS AN EMPLOYEE OF FAMILY SERVICES OF LAKE COUNTY A 501 (C)(3) NOT-FOR-PROFIT CORPORATION. THE FOUNDATION PROVIDES A GRANT TO FS TO COVER THE SENIOR ADVOCATE'S COMPENSATION (SALARY AND ASSOCIATED COSTS). THE GRANT TO FS IS MANAGED BY THE SENIOR RESOURCES COMMISSION AND THEY AND THE SENIOR RESOURCES MANAGER (AN EMPLOYEE OF THE CITY OF LF) SUPERVISE THE SENIOR ADVOCATE. FAMILY SERVICES OF LAKE COUNTY 777 CENTRAL AVENUE, SUITE 17 HIGHLAND PARK, IL 60035 847-432-4981 HTTPS://WWW.FAMSERVICE.ORG/ FAITH IN ACTION OF SOUTHEAST LAKE COUNTY IS ALSO 501(C)(3) NOT-FOR-PROFIT CORPORATION. THE FOUNDATION MADE A GRANT TO FIA TO PROVIDE DEFINED SOCIAL SERVICES IN THE FOUNDATION'S SERVICE AREA. THE GRANT AND THE SERVICES PROVIDED ARE SUPERVISED BY THE SENIOR RESOURCES COMMISSION. FAITH IN ACTION OF SOUTHEAST LAKE COUNTY 1510 OLD DEERFIELD ROAD, SUITE 205 HIGHLAND PARK, IL 60035 847-721-8414 WWW.SELFCFIA.ORG
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NET ASSET CLASSIFICATION ON THE 990 DOES NOT COMPLY WITH ASU 2016-14 HOWEVER, NET ASSETS WILL BE BROKEN DOWN BETWEEN UNRESTRICTED, TEMPORARY AND PERMANENT RESTRICTED TO PROPERLY COMPLETE THE 990 AS WELL AS SCHEDULE D.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS AND 990 ARE REVIEWED BY TREASURER AND BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH RESPONSIBLE PERSON IS REQUIRED TO ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING WHICH IS THEN COMMUNICATED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0192277
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0233926
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03911835
IRS990/TotalAssetsEOYAmt04094117
IRS990/TotalAssetsGrp/BOYAmt03911835
IRS990/TotalAssetsGrp/EOYAmt04094117
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0226111
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt017096
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023895
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186606
IRS990/TotalFunctionalExpensesGrp/TotalAmt0227597
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03911835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04094117
IRS990/TotalProgramServiceExpensesAmt0186606
IRS990/TotalRevenueGrp/ExclusionAmt0195976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422087
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03911835
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04094117
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03253246
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03393879
IRS990/UponRequestInd0X

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