2024-02-20T11:53:47-06:00 2023-06-30 FORVIS LLP 1551 N WATERFRONT PKWY STE 300 WICHITA KS 672066601 990 2022-07-01 420680245 CHILDSERVE HABILITATION CENTER % ROD WILDRICK CHIL 5157278750 PO BOX 707 JOHNSTON IA 50131 DAVID MCKENZIE PRESIDENT/COO 5157278750 2024-05-15 true DAVID MCKENZIE 999009999 SHAWNELL LINOT P01663908 3162652811 3 2022 2023-04-26 12:10:37Z DAVID MCKENZIE PO BOX 707 JOHNSTON IA 501310707 29633754 false X WWW.CHILDSERVE.ORG X 1928 IA TO ENHANCE THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTH CARE NEEDS AND CHRONIC HEALTH CONDITIONS BY PROVIDING PEDIATRIC SKILLED NURSING CARE AND SPECIALTY SERVICES. 6 5 296 318 0 5818187 1829451 22747161 26489137 75681 91668 1120796 1223498 29761825 29633754 0 668416 0 0 14997390 16671581 0 0 0 11124632 11430134 26122022 28770131 3639803 863623 49396260 59899894 30453951 40137410 18942309 19762484 WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. false false 20401261 668416 26489137 THE CHILDSERVE HABILITATION CENTER HOUSES THREE CARE UNITS PROVIDING TWO LEVELS OF SPECIALIZED, 24-HOUR CARE. THIS INCLUDES LONG-TERM CARE FOR INDIVIDUALS WITH COMPLEX MEDICAL NEEDS UP TO AGE 30 AND POST-ACUTE REHABILITATION CARE FOR INDIVIDUALS FROM BIRTH TO 22 YEARS OLD WHO ARE RECOVERING FROM INJURY OR ILLNESS INCLUDING BRAIN OR SPINAL CORD INJURIES, COMPLEX RESPIRATORY CONDITIONS, ORTHOPEDIC SURGERY, BURN AND WOUNDS, AND COMPLICATIONS FROM PREMATURE BIRTH. IN 2022-23, CARE WAS PROVIDED TO 112 INDIVIDUALS. ALONG WITH 24/7 NURSING CARE, THIS INCLUDED A WIDE RANGE OF THERAPY SUPPORTS, ACCESS TO CUTTING EDGE TECHNOLOGY TO HELP SUPPORT INDEPENDENCE AND DAILY LIVING SKILLS. 20401261 true true false false false false false false false false true false false true true false false true false false false false false false false false false true false true true false false false false false false false false false false false false false false false true true true false false true X 24 0 true 296 true false false false false false false false false false false false false X 6 5 false false false false true true true true true false false true true true true true true true true false X ROD WILDRICK 5157278750 PO BOX 707 JOHNSTON IA 50131 TERI WAHLIG CEO 23.0 17.0 X X 0 901039 90080 DAVID MCKENZIE PRESIDENT/COO 23.0 17.0 X 0 375687 75235 FREDERICK KLINGBEIL MED. DIR OF PEDIATRIC REHAB 20.0 20.0 X 164245 164245 16338 TRACEY PAGE VP OF CLINICAL SERVICES 40.0 0.0 X 228150 0 29829 LEAH BRANDON MED. DIR. OF MED. & PEDIATRICS 36.0 4.0 X 189461 21051 6937 NAOMI KAUNGA RESPIRATORY THERAPIST 40.0 0.0 X 142360 0 5756 DAWN SCHWARTZ VP OF QUALITY CARE 40.0 0.0 X 125788 0 21349 KELLY VLAHAKIS VP OF INPATIENT SERVICES 40.0 0.0 X 126933 0 15476 BRIAN GENTRY CHAIR 0.25 3.75 X X 0 0 0 EMILY WILLITS VICE CHAIR 0.25 3.75 X X 0 0 0 MIKE WEGNER TREASURER 0.25 3.75 X X 0 0 0 MONDALE SMITH SECRETARY 0.25 3.75 X X 0 0 0 MIKE MCCOY PAST CHAIR 0.25 3.75 X X 0 0 0 976937 1462022 261000 10 false true false STORY CONSTRUCTION 220 H AVENUE NEVADA IA 50201 CONSTRUCTION SERVICE 7668964 HUNTER CONSTRUCTION PO BOX 1826 CEDAR RAPIDS IA 52406 CONSTRUCTION SERVICE 1422342 STRATUS BLDG SOLUTIONS OF IA 7010 BROADWAY STE 315 DENVER CO 75320 CLEANING SERVICES 374368 RSM US LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 IT PROGRAMMING 372415 MIKES CLEANING SERVICE PO BOX 41688 DES MOINES IA 50312 CLEANING SERVICES 252180 6 1818326 11125 1829451 SKILLED NURSING CARE 621300 26489137 26489137 26489137 91663 91663 0 0 909000 909000 0 909000 909000 5 5 5 5 0 0 0 0 0 0 0 0 0 FACILITY SUPPORT REVENUE 621300 213247 213247 DIETARY REVENUE 621300 95424 95424 All Other Misc Revenue 621300 5827 5827 5827 5827 314498 29633754 26489137 1315166 668416 668416 0 0 0 251153 251153 0 14053471 12787930 1265541 312497 245065 67432 1032871 911370 121501 1021589 919277 102312 0 3730 3730 0 0 0 0 1580556 1565142 15414 0 425 425 193570 119475 74095 36667 25082 11585 0 1874943 749264 1125679 132745 108881 23864 0 87742 33328 54414 928921 13257 915664 0 1730720 276176 1454544 0 ADMINISTRATION SUPPORT 2850771 2850771 MEDICAL & DIETARY SUPPLIES 1395550 1377868 17682 EQUIPMENT RENTAL & MAINT 357658 353033 4625 MISCELLANEOUS OPERATING COSTS 17644 10763 6881 238492 236934 1558 28770131 20401261 8368870 0 1023977 3213583 431578 609008 0 0 4629769 5915570 0 0 0 0 0 0 189176 144504 424599 410439 69237249 25364091 33847020 43873158 2395492 2136029 0 0 0 0 0 0 6454649 3597603 49396260 59899894 5265012 6469931 0 0 0 0 23190265 31675926 0 0 0 0 0 0 215104 41799 1783570 1949754 30453951 40137410 X 18942309 19762484 0 0 18942309 19762484 49396260 59899894 863623 -43448 X false true X true true true X 152457 492825 3551457 5818187 1829451 11844377 20021343 21194536 20708561 22747161 26489137 111160738 0 0 0 20173800 21687361 24260018 28565348 28318588 123005115 5551315 1818326 7369641 5469895 5948840 5130665 4439249 7814297 28802946 5469895 5948840 5130665 9990564 9632623 36172587 86832528 57350 79809 68755 74949 91663 372526 0 57350 79809 68755 74949 91663 372526 0 1120796 314498 1435294 20231150 21767170 24328773 29761093 28724749 124812935 0.69570 0.99680 0.00298 0.00320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3386878 3386878 50488021 21781055 28706966 5588984 3583036 2005948 9773366 9773366 43873158 DUE FROM AFFILIATES 3007475 ROU ASSET - OPERATING LEASE 305877 ROU ASSET - FINANCE LEASE 270801 ACCRUED INTEREST RECEIVABLE 13450 3597603 0 DEFERRED COMPENSATION 1635590 LEASE LIABILITY 314164 1949754 true CHILDSERVE FOUNDATION INC PO BOX 707 JOHNSTON IA 50131 421157665 501(C)(3) 668416 FOUNDATION SUPPORT 1 SCHEDULE I, PART I, LINE 2 CHILDSERVE MAINTAINS A GRANT AND DONOR DATABASE CONTAINING ALL AWARD DOCUMENTATION AND SUPPORT. false true false false false true true false false TERI WAHLIG CEO 0 807061 0 93978 0 0 0 84428 0 5652 0 991119 0 0 DAVID MCKENZIE PRESIDENT/COO 0 302816 0 72871 0 0 0 69159 0 6076 0 450922 0 0 FREDERICK KLINGBEIL MED. DIR OF PEDIATRIC REHAB 148043 148043 16202 16202 0 0 4200 4200 3994 3944 172439 172389 0 0 LEAH BRANDON MED. DIR. OF MED. & PEDIATRICS 174026 19336 15435 1715 0 0 3057 340 3187 353 195705 21744 0 0 TRACEY PAGE VP OF CLINICAL SERVICES 191864 0 36286 0 0 0 29795 0 34 0 257979 0 0 0 SCHEDULE J, PART I, LINE 3 THE EXECUTIVE COMMITTEE OF CHILDSERVE, INC. (A RELATED ORGANIZATION) HAS THE RESPONSIBILITY TO OVERSEE THE IMPLEMENTATION OF THE EXECUTIVE COMPENSATION POLICY FOR THE EXECUTIVE POSITIONS AND KEY EMPLOYEES AS DEFINED BY THE IRS. THE EXECUTIVE COMMITTEE WILL APPROVE THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT/CEO WITHOUT DISCUSSION OR VOTING PARTICIPATION OF THE PRESIDENT/CEO. THE EXECUTIVE COMMITTEE WILL DOCUMENT THE BASIS FOR EXECUTIVE COMPENSATION DETERMINATIONS CONCURRENTLY WITH APPROVAL. THE DOCUMENTATION CONTAINS THE COMPARABILITY DATA THAT WAS RELIED ON AND HOW THE DATA WAS OBTAINED. A COMPREHENSIVE MARKET BASED STUDY WILL OBTAIN COMPENSATION DATA FOR EACH KEY EMPLOYEE FROM SIMILAR TYPE AGENCIES AND ORGANIZATIONS EVERY THREE YEARS. DURING THE YEARS WHEN THE COMPREHENSIVE MARKET BASED STUDY IS NOT CONDUCTED, MARKET BASED INFORMATION SUCH AS THE CPI OR COMPARABLE DATA WILL BE USED ANNUALLY TO MAKE ADJUSTMENTS TO THE MIDPOINT. SCHEDULE J, PART I, LINE 4B TERI WAHLIG - $69,576 DAVID MCKENZIE - $55,805 SCHEDULE J, PART I, LINE 6A & 6B INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS. A CITY OF WINDSOR HEIGHTS IOWA 421271420 973605AM0 2015-04-24 7996556 REFUND PRIOR ISSUE (03/30/06) false false false B IOWA FINANCE AUTHORITY 521699886 46246K2S0 2015-04-24 10335677 REFUND PRIOR ISSUE (03/30/06) false false false C IOWA FINANCE AUTHORITY 521699886 999999999 2022-03-09 18400000 SEE PART VI false false false A 4655000 0 7979997 762903 0 0 159931 0 0 0 7057163 0 2007 true false true true B 0 0 10284620 996394 0 0 206713 0 0 0 9081513 0 2007 true false true true C 0 0 18400000 0 0 0 203250 0 0 9344060 8852690 0 true true false true A false false false false 0 false false false true B false false false false 0 false false false true C false false false false 0 false false false true A false false true true false false 0 false 0 false true B false false true true false false 0 false 0 false true C false false true true true false 0 false 0 false true A true B true C true SCHEDULE K, PART IV, LINE 2C, COLUMNS A & B (A): ISSUER NAME: CITY OF WINDSOR HEIGHTS, IOWA DATE THE REBATE COMPUTATION WAS PERFORMED: 03/31/2020 (B): ISSUER NAME: IOWA FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/31/2020 (C): ISSUER NAME: IOWA FINANCE AUTHORITY DATE THE REBATE WAS PERFORMED: 06/30/2023 NOTE REGARDING THE REBATE COMPUTATION ON 6/30/2023: THIS DEBT WAS ISSUED ON A DRAW-DOWN BASIS AND AMOUNTS WERE DRAWN AS PROJECT COSTS WERE INCURRED. AS NO REBATABLE ARBITRAGE WAS EARNED AND THE DEBT SERVICE FUND WAS OPERATED ON A BONA FIDE BASIS, NO FURTHER REBATE ANALYSIS IS NECESSARY. SCHEDULE K, PART I, LINE C, COLUMN F CONSTRUCT FACILITY AND REFUND ISSUES (3/13/13 & 5/23/19). SCHEDULE K, PART II, LINE 3, COLUMNS A & B THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO THE INVESTMENT EARNINGS/MARKET VALUE FLUCTUATIONS. FORM 990, PART VI, SECTION A, LINE 6 CHILDSERVE, INC. IS THE SOLE MEMBER OF CHILDSERVE HABILITATION CENTER. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE MEMBER, CHILDSERVE, INC. HAS THE RIGHT TO ELECT ALL MEMBERS OF THE ORGANIZATION'S BOARD AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B AS THE SOLE MEMBER, CHILDSERVE, INC. HAS THE RIGHT TO VOTE ON ALL PROPOSED AMENDMENTS OR RESTATEMENTS OF THE ARTICLES OF INCORPORATION AND, IF NECESSARY, THE ARTICLES OF DISSOLUTION OR MERGER. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE FORM 990. THE FORM 990 IS THEN REVIEWED BY THE INDEPENDENT AUDIT SUBCOMITTEE OF THE FINANCE COMMITTEE. THE SUBCOMMITTEE REVIEWS THE FORM 990 WITH THE FULL BOARD. THE FINAL FORM 990, WITH ALL REQUIRED SCHEDULES, IS PROVIDED TO ALL VOTING MEMBERS OF THE BOARD PRIOR TO FILIING THE 990. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE GOVERNING BOARD AND KEY EMPLOYEES ARE REQUIRED BY POLICY TO ACKNOWLEDGE IN WRITING THEIR UNDERSTANDING AND COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THIS IS DONE ANNUALLY WITH 100% RESPONSE RATE REQUIRED. FORM 990, PART VI, SECTION B, LINES 15A & 15B THE EXECUTIVE COMMITTEE OF CHILDSERVE, INC. (A RELATED ORGANIZATION) HAS THE RESPONSIBILITY TO OVERSEE THE IMPLEMENTATION OF THE EXECUTIVE COMPENSATION POLICY FOR THE EXECUTIVE POSITIONS AND KEY EMPLOYEES AS DEFINED BY THE IRS. THE EXECUTIVE COMMITTEE WILL APPROVE THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT/CEO WITHOUT DISCUSSION OR VOTING PARTICIPATION OF THE PRESIDENT/CEO. THE EXECUTIVE COMMITTEE WILL DOCUMENT THE BASIS FOR EXECUTIVE COMPENSATION DETERMINATIONS CONCURRENTLY WITH APPROVAL. THE DOCUMENTATION CONTAINS THE COMPARABILITY DATA THAT WAS RELIED ON AND HOW THE DATA WAS OBTAINED. A COMPREHENSIVE MARKET BASED STUDY WILL OBTAIN COMPENSATION DATA FOR EACH KEY EMPLOYEE FROM SIMILAR TYPE AGENCIES AND ORGANIZATIONS EVERY THREE YEARS. DURING THE YEARS WHEN THE COMPREHENSIVE MARKET BASED STUDY IS NOT CONDUCTED, MARKET BASED INFORMATION SUCH AS THE CPI OR COMPARABLE DATA WILL BE USED ANNUALLY TO MAKE ADJUSTMENTS TO THE MIDPOINT. 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. FORM 990, PART IX, LINES 5-10 CHILDSERVE HABILITATION CETNER REPORTS COSTS RELATING TO COMPENSATION, SALARIES, WAGES, EMPLOYEE BENEFITS, AND PAYROLL TAXES ON SCHEDULE IX, LINES 5-10. CHILDSERVE, INC. (A RELATED ORGANIZATION) SERVES AS A COMMON PAYMASTER FOR THE ORGANIZATION. AS SUCH, CHILDSERVE, INC. IS RESPONSIBLE FOR FILING FORMS 941 AND W-2'S UNDER ITS TAX IDENTIFICATION NUMBER, NOT THE ORGANIZATION'S TAX IDENTIFICATION NUMBER. CHILDSERVE HOMES INC PO BOX 707 JOHNSTON IA 50131 421264664 SEE PART VII IA 501(C)(3) 10 CSI true CHILDSERVE MEDICAL EQUIPMENT & SUPPLY PO BOX 707 JOHNSTON IA 50131 421264666 SEE PART VII IA 501(C)(3) 10 CSI true CHILDSERVE THERAPY INC PO BOX 707 JOHNSTON IA 50131 420680420 SEE PART VII IA 501(C)(3) 10 CSI true CHILDSERVE INC PO BOX 707 JOHNSTON IA 50131 421271420 SEE PART VII IA 501(C)(3) 12B NA true CHILDSERVE COMMUNITY OPTIONS PO BOX 707 JOHNSTON ID 50131 421390033 SEE PART VII IA 501(C)(3) 10 CSI true CHILDSERVE HOMECARE INC PO BOX 707 JOHNSTON IA 50131 421478832 SEE PART VII IA 501(C)(3) 7 CSI true CHILDSERVE FOUNDATION INC PO BOX 0707 JOHNSTON IA 50131 421157665 SEE PART VII IA 501(C)(3) 7 CSI true CHILDSERVE CLINIC INC PO BOX 707 JOHNSTON IA 50131 455327981 SEE PART VII IA 501(C)(3) 10 CSI true false true true false false false false false false true false true false true true false true true true CHILDSERVE FOUNDATION B 668416 GRANT CHILDSERVE FOUNDATION C 1818326 APPROVED NEEDS CHILDSERVE CLINIC J 106024 SQUARE FOOTAGE CHILDSERVE COMMUNITY OPTIONS J 322245 SQUARE FOOTAGE CHILDSERVE INC J 112995 SQUARE FOOTAGE CHILDSERVE THERAPY J 321462 SQUARE FOOTAGE CHILDSERVE COMMUNITY OPTIONS L 79311 HOURS USED MAIN CHILDSERVE HOMES L 133937 HOURS USED MAIN CHILDSERVE HOMES R 1883585 CASH TRANSFER CHILDSERVE COMMUNITY OPTIONS R 447444 CASH TRANSFER CHILDSERVE HOMECARE R 418580 CASH TRANSFER CHILDSERVE CLINIC INC R 652121 CASH TRANSFER CHILDSERVE FOUNDATION S 6930646 CASH TRANSFER CHILDSERVE FOUNDATION P 619702 CASH TRANSFER CHILDSERVE INC P 2870274 CASH TRANSFER PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: CHILDSERVE HOMES, INC. PRIMARY ACTIVITY: PROVIDES AROUND-THE-CLOCK CARE IN A HOMELIKE ENVIRONMENT FOR CHILDREN AND YOUNG ADULTS WHO REQUIRE NURSING CARE, BEHAVIOR SUPPORT, SKILL DEVELOPMENT AND THERAPY SERVICES. NAME OF RELATED ORGANIZATION: CHILDSERVE MEDICAL EQUIPMENT & SUPPLY, INC. PRIMARY ACTIVITY: PROVIDES PEDIATRIC SEATING AND MOBILITY FITTING, PEDIATRIC WHEELCHAIRS AND ADAPTIVE DEVICES, AUGMENTATIVE COMMUNICATION DEVICES, MEDICAL SUPPLIES, ORTHOPEDIC DEVICES USED TO SUPPORT, ALIGN, PREVENT, CORRECT AND/OR IMPROVE FUNCTION OF MOVABLE PARTS OF THE CHILD'S BODY. NAME OF RELATED ORGANIZATION: CHILDSERVE THERAPY, INC. PRIMARY ACTIVITY: PROVIDES OCCUPATIONAL, PHYSICAL AND SPEECH THERAPIES IN INDIVIDUAL AND GROUP SETTINGS FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS. NAME OF RELATED ORGANIZATION: CHILDSERVE COMMUNITY OPTIONS PRIMARY ACTIVITY: PROVIDE INTEGRATED SERVICES AND COMMUNITY CARE FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE HOMECARE, INC. PRIMARY ACTIVITY: PROVIDES SHORT AND LONG-TERM SKILLED NURSING, HOME HEALTH AIDE, SOCIAL WORK, AND THERAPY SERVICES FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS IN THE HOME. NAME OF RELATED ORGANIZATION: CHILDSERVE CLINIC, INC. PRIMARY ACTIVITY: ENHANCES THE HEALTH AND WELLBEING OF CHILDREN BY IMPROVING ACCESS TO PEDIATRIC SUBSPECIALTY MEDICAL SERVICES, PEDIATRIC REHABILITATION SERVICES AND IN-HOME FAMILY SUPPORT SERVICES. NAME OF RELATED ORGANIZATION: CHILDSERVE, INC. PRIMARY ACTIVITY: PARENT COMPANY FOR BENEFIT & SUPPORT OF PROGRAMS/SERVICES OF CHILDSERVE NAME OF RELATED ORGANIZATION: CHILDSERVE FOUNDATION, INC. PRIMARY ACTIVITY: ENHANCES THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTH CARE NEEDS BY DEVELOPING, RECEIVING AND GRANTING FINANCIAL ASSISTANCE TO CHILDSERVE ORGANIZATIONS.