CHILDSERVE HABILITATION CENTER INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CHILDSERVE HABILITATION CENTER INC (EIN 42-0680245)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-02-03
- IRS object ID
- 202340349349301764
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-02-03T15:37:34-06:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 411431613 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERGANKDV LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12100 MEREDITH DR SUITE 200 | AddressLine1Txt |
| City | URBANDALE | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50323 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420680245 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILDSERVE HABILITATION CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CHIL | BusinessNameControlTxt |
| Phone | 5157278750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 707 | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 501310707 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID MCKENZIE | PersonNm |
| Person Title | PRESIDENT/COO | PersonTitleTxt |
| Phone | 5157278750 | PhoneNum |
| Signature | 2023-01-31 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | MCKENZIE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRENT L ALEXANDER CPA | PreparerPersonNm |
| PTIN | P00075113 | PTIN |
| Phone | 5157275700 | PhoneNum |
| Preparation | 2023-01-31 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-03-07 01:45:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID MCKENZIE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 707 | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 501310707 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $29,790,781 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CHILDSERVE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1928 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | TO ENHANCE THE WELL-BEING OF CHILDREN, TEENS, AND YOUNG ADULTS WITH SPECIAL HEALTH CARE NEEDS AND CHRONIC HEALTH CONDITIONS BY PROVIDING PEDIATRIC SKILLED NURSING CARE AND SPECIALTY SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,551,457 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,818,187 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,998,254 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $22,747,161 | CYProgramServiceRevenueAmt |
| PY Investment Income | $71,037 | PYInvestmentIncomeAmt |
| CY Investment Income | $75,681 | CYInvestmentIncomeAmt |
| PY Other Revenue | $710,307 | PYOtherRevenueAmt |
| CY Other Revenue | $1,120,796 | CYOtherRevenueAmt |
| PY Total Revenue | $24,331,055 | PYTotalRevenueAmt |
| CY Total Revenue | $29,761,825 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $13,043,594 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,997,390 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,293,980 | PYOtherExpensesAmt |
| CY Other Expenses | $11,124,632 | CYOtherExpensesAmt |
| PY Total Expenses | $22,337,574 | PYTotalExpensesAmt |
| CY Total Expenses | $26,122,022 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,993,481 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,639,803 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,668,883 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,396,260 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $30,192,699 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $30,453,951 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $15,476,184 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $18,942,309 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $17,212,394 | ExpenseAmt |
| Revenue | $23,867,957 | RevenueAmt |
| Desc | 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 2021-22, CARE WAS PROVIDED TO 114 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. | Desc |
| Total Program Service Expenses | $17,212,394 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 15 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CHILDSERVE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5157278750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 707 | AddressLine1Txt |
| City | JOHNSTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 501310707 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| TERI WAHLIG | |||||||||
| CEO | 23.00 | 17.00 | Yes (X) | Yes (X) | $0 | $447,117 | $84,595 | ||
| MIKE MCCOY | |||||||||
| CHAIR | 0.25 | 3.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BRIAN GENTRY | |||||||||
| VICE CHAIR | 0.25 | 3.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| EMILY WILLITS | |||||||||
| SECRETARY | 0.25 | 3.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| MIKE WEGNER | |||||||||
| TREASURER | 0.25 | 3.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| BRIAN LAURENZO | |||||||||
| PAST CHAIR | 0.25 | 3.75 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DAVID MCKENZIE | |||||||||
| PRESIDENT/COO | 23.00 | 17.00 | Yes (X) | $0 | $362,922 | $75,124 | |||
| TRACEY PAGE | |||||||||
| VP OF CLINICAL SERVICES | 40.00 | $218,255 | $0 | $28,492 | Yes (X) | ||||
| FREDERICK KLINGBEIL | |||||||||
| MED. DIR. OF PEDIATRIC REHAB | 20.00 | 20.00 | $163,525 | $163,525 | $17,554 | Yes (X) | |||
| LEAH BRANDON | |||||||||
| MED. DIR. OF MEDICINE & PEDIATRICS | 36.00 | 4.00 | $183,464 | $20,385 | $4,437 | Yes (X) | |||
| KELLY EASTIN | |||||||||
| VP OF INPATIENT SERVICES | 40.00 | $110,406 | $0 | $19,698 | Yes (X) | ||||
| DAWN SCHWARTZ | |||||||||
| VP OF QUALITY CARE | 40.00 | $109,231 | $0 | $16,805 | Yes (X) | ||||
| CARRIE VANQUATHAM | |||||||||
| DIRECTOR OF PEDIATRIC REHAB | 40.00 | $102,961 | $0 | $21,990 | Yes (X) | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $887,842 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $993,949 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $268,695 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| THE WEITZ COMPANY INC | |||||
| PO BOX 310474 | DES MOINES | IA | 50331 | CONSTRUCTION SERVICES/MATERIALS | $5,140,990 |
| STRATUS BLDG SOLUTIONS OF IOWA | |||||
| 7010 BROADWAY STE 315 | DENVER | CO | 80221 | CLEANING SERVICES | $295,322 |
| RSM US LLP | |||||
| 5155 PAYSPHERE CIRCLE | CHICAGO | IL | 60674 | IT PROGRAMMING OF BI SOFTWARE | $250,528 |
| MIKES CLEANING SERVICE | |||||
| PO BOX 41688 | DES MOINES | IA | 50312 | CLEANING SERVICES | $242,725 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $5,551,315 | RelatedOrganizationsAmt |
| Government Grants | $266,872 | GovernmentGrantsAmt |
| Total Contributions | $5,818,187 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SKILLED NURSING CARE | Desc |
| Business | 621300 | BusinessCd |
| Total Revenue Column | $22,747,161 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,747,161 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $22,747,161 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $74,949 | TotalRevenueColumnAmt |
| Exclusion | $74,949 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $29,688 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $28,956 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $732 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $732 | TotalRevenueColumnAmt |
| Exclusion | $732 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| LEASE REVENUE | 532420 | $848,495 | $848,495 |
| FACILITY SUPPORT REVENUE | 621300 | $188,007 | $188,007 |
| DIETARY REVENUE | 621300 | $74,919 | $74,919 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,375 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,375 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,120,796 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,761,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,867,957 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $75,681 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $222,154 | TotalAmt |
| Management And General | $222,154 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,555,013 | TotalAmt |
| Program Services | $11,416,542 | ProgramServicesAmt |
| Management And General | $1,138,471 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,454 | TotalAmt |
| Program Services | $222,506 | ProgramServicesAmt |
| Management And General | $36,948 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,032,079 | TotalAmt |
| Program Services | $928,539 | ProgramServicesAmt |
| Management And General | $103,540 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $928,690 | TotalAmt |
| Program Services | $829,004 | ProgramServicesAmt |
| Management And General | $99,686 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,876 | TotalAmt |
| Program Services | $596,860 | ProgramServicesAmt |
| Management And General | $76,016 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $455,875 | TotalAmt |
| Program Services | $335,778 | ProgramServicesAmt |
| Management And General | $120,097 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,297,356 | TotalAmt |
| Program Services | $561,473 | ProgramServicesAmt |
| Management And General | $735,883 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,987 | TotalAmt |
| Program Services | $90,686 | ProgramServicesAmt |
| Management And General | $19,301 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,911 | TotalAmt |
| Program Services | $24,670 | ProgramServicesAmt |
| Management And General | $72,241 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $872,318 | TotalAmt |
| Management And General | $872,318 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,371,883 | TotalAmt |
| Program Services | $267,420 | ProgramServicesAmt |
| Management And General | $1,104,463 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,334 | TotalAmt |
| Program Services | $47,560 | ProgramServicesAmt |
| Management And General | $148,774 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt | Program ServicesProgramServicesAmt |
|---|---|---|---|
| ADMINISTRATION SUPPORT | $3,051,493 | $3,051,493 | |
| MEDICAL & DIETARY SUPPL | $1,299,198 | $6,256 | $1,292,942 |
| FOUNDATION SUPPORT | $974,973 | $974,973 | |
| EQUIPMENT RENTAL & MAIN | $453,465 | $64,316 | $389,149 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,963 | TotalAmt |
| Program Services | $209,265 | ProgramServicesAmt |
| Management And General | $62,698 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,122,022 | TotalAmt |
| Program Services | $17,212,394 | ProgramServicesAmt |
| Management And General | $8,909,628 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $969,319 | BOYAmt |
| EOY | $1,023,977 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $409,201 | BOYAmt |
| EOY | $431,578 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,788,321 | BOYAmt |
| EOY | $4,629,769 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $206,924 | BOYAmt |
| EOY | $189,176 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $327,848 | BOYAmt |
| EOY | $424,599 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $57,545,828 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $23,698,808 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,614,063 | BOYAmt |
| EOY | $33,847,020 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,664,263 | BOYAmt |
| EOY | $2,395,492 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,688,944 | BOYAmt |
| EOY | $6,454,649 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,668,883 | BOYAmt |
| EOY | $49,396,260 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,568,286 | BOYAmt |
| EOY | $5,265,012 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,685,862 | BOYAmt |
| EOY | $23,190,265 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $215,104 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,938,551 | BOYAmt |
| EOY | $1,783,570 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,192,699 | BOYAmt |
| EOY | $30,453,951 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,476,184 | BOYAmt |
| EOY | $18,942,309 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,476,184 | BOYAmt |
| EOY | $18,942,309 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,668,883 | BOYAmt |
| EOY | $49,396,260 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,639,803 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$173,678 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $287,351 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $152,457 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $492,825 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,551,457 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,818,187 | CurrentTaxYearAmt |
| Total | $10,302,277 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,034,136 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,021,343 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,194,536 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $20,708,561 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $23,867,957 | CurrentTaxYearAmt |
| Total | $104,826,533 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,321,487 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,173,800 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,687,361 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,260,018 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,686,144 | CurrentTaxYearAmt |
| Total | $115,128,810 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $115,128,810 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,707 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,809 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,755 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,949 | CurrentTaxYearAmt |
| Total | $364,570 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $83,707 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $57,350 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,809 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,755 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $74,949 | CurrentTaxYearAmt |
| Total | $364,570 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,405,194 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $20,231,150 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,767,170 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,328,773 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $29,761,093 | CurrentTaxYearAmt |
| Total | $115,493,380 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99680 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99620 | PublicSupportPY509Pct |
| Investment Income CY | 0.00320 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00380 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,386,878 | OtherCostOrOtherBasisAmt |
| Book Value | $3,386,878 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $49,184,523 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,400,574 | DepreciationAmt |
| Book Value | $28,783,949 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,974,427 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,298,234 | DepreciationAmt |
| Book Value | $1,676,193 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $33,847,020 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM AFFILIATES | $6,441,475 |
| ACCRUED INTEREST RECEIVABLE | $13,174 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,454,649 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED COMPENSATION | Desc |
| Amt | $1,783,570 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,783,570 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (1) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | Yes (1) | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TERI WAHLIG | ||||||||||||||
| CEO | $0 | $359,975 | $0 | $87,142 | $0 | $0 | $0 | $79,061 | $0 | $5,534 | $0 | $531,712 | $0 | $0 |
| DAVID MCKENZIE | ||||||||||||||
| PRESIDENT/COO | $0 | $291,239 | $0 | $71,683 | $0 | $0 | $0 | $67,038 | $0 | $8,086 | $0 | $438,046 | $0 | $0 |
| FREDERICK KLINGBEIL | ||||||||||||||
| MED. DIR. OF PEDIATRIC REHAB | $142,790 | $142,790 | $20,735 | $20,735 | $0 | $0 | $4,025 | $4,025 | $4,752 | $4,752 | $172,302 | $172,302 | $0 | $0 |
| TRACEY PAGE | ||||||||||||||
| VP OF CLINICAL SERVICES | $183,470 | $0 | $34,785 | $0 | $0 | $0 | $28,492 | $0 | $0 | $0 | $246,747 | $0 | $0 | $0 |
| LEAH BRANDON | ||||||||||||||
| MED. DIR. OF MEDICINE & PEDIATRICS | $169,311 | $18,812 | $14,153 | $1,573 | $0 | $0 | $2,818 | $313 | $1,175 | $131 | $187,457 | $20,829 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| PART I, LINE 6 | INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| CITY OF WINDSOR HEIGHTS IOWA | ||||||||
| A | 421271420 | 973605AM0 | 2015-04-24 | $7,996,556 | REFUND PRIOR ISSUE (03/30/06) | 0 | 0 | 0 |
| IOWA FINANCE AUTHORITY | ||||||||
| B | 521699886 | 46246K2S0 | 2015-04-24 | $10,335,677 | REFUND PRIOR ISSUE (03/30/06) | 0 | 0 | 0 |
| IOWA FINANCE AUTHORITY | ||||||||
| C | 521699886 | 2022-03-09 | $18,400,000 | SEE PART VI | 0 | 0 | 0 | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,005,000 | $7,968,373 | $751,279 | $159,931 | $7,057,163 | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | ||
| B | $10,271,539 | $983,313 | $206,713 | $9,081,513 | 2007 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| C | $9,298,516 | $203,250 | $8,852,690 | Yes (1) | Yes (1) | 0 | Yes (1) | $240,100 | $2,476 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| B | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| C | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| C | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE K, PART IV, ARBITRAGE, LINE 2C: | FormAndLineReferenceDesc |
| Explanation | (A) ISSUER NAME: CITY OF WINDSOR HEIGHTS, IOWA DATE THE REBATE COMPUTATION WAS PERFORMED: 03/31/2020 (A) ISSUE NAME: IOWA FINANCE AUTHORITY DATE THE REBATE COMPUTATION WAS PERFORMED: 03/31/2020 PART I, LINE C, COLUMN (F) - CONSTRUCT FACILITY AND REFUND ISSUES (3/13/13 & 5/23/19). PART II, LINE 3, COLUMNS A & B - THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) DUE TO INVESTMENT EARNINGS / MARKET VALUE FLUCTUATIONS. PART II, LINE 3, COLUMN C - THE TOTAL PROCEEDS DO NOT AGREE TO THE ISSUE PRICE IN PART I, COLUMN (E) AS THIS DEBT WAS ISSUED ON A DRAW-DOWN BASIS AND THE TOTAL PRINCIPAL AVAILABLE HAS NOT YET BEEN DRAWN. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| MIKE WILSON | |||
| MEMBER OF CHILDSERVE INC BOD AND AN OFFICER AT BANKERS TRUST | $197,250 | INTEREST ON LOAN | 0 |
| JEFF RUSSELL | |||
| MEMBER OF CHILDSERVE INC BOD AND AN OFFICER AT DELTA DENTAL | $248,380 | DENTAL INSURANCE | 0 |
| MIKE WEGNER | |||
| MEMBER OF CHILDSERVE INC BOD AND AN OFFICER AT MERCYONE | $43,609 | MEDICAL TESTING | 0 |
| AARON KENNEDY | |||
| MEMBER OF CHILDSERVE INC BOD AND AN OFFICER AT FLYNN WRIGHT | $26,518 | VIDEOGRAPHY AND DEVELOPMENT OF PUBLICATIONS | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART V, LINE 13A | CHILDSERVE HABILITATION CENTER 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 ORGANIZATIONS TAX IDENTIFICATION NUMBER. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S POLICY FOR REVIEW OF THE FORM 990 RETURN INCLUDES REVIEW BY THE INDEPENDENT AUDIT SUBCOMMITTEE OF THE FINANCE COMMITTEE AND DISTRIBUTION TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN. |
| 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, LINE 15 | THE EXECUTIVE COMMITTEE OF THE ORGANIZATION'S BOARD OF DIRECTORS 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 CENTER 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| CHILDSERVE HOMES INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421264664 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| CHILDSERVE MEDICAL EQUIPMENT & SUPPLY INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421264666 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| CHILDSERVE THERAPY INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 420680420 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| CHILDSERVE INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421271420 | PARENT COMPANY FOR BENEFIT & SUPPORT OF PROGRAMS/ SERVICES OF CHILDSERVE | IA | 501(C)(3) | LINE 10 | 0 | |
| CHILDSERVE COMMUNITY OPTIONS | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421390033 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| CHILDSERVE HOMECARE INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421478832 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| CHILDSERVE FOUNDATION INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 421157665 | DEVELOP, RECEIVE AND GRANT FINANCIAL ASSISTANCE TO CHILDSERVE ORGANIZATIONS | IA | 501(C)(3) | LINE 12A, I | CHILDSERVE INC | 0 |
| THE CHILDSERVE CLINIC INC | ||||||||||
| PO BOX 707 | JOHNSTON | IA | 501310707 | 455327981 | SEE PART VII - SUPPLEMENTAL INFORMATION | IA | 501(C)(3) | LINE 10 | CHILDSERVE INC | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (14 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| CHILDSERVE FOUNDATION INC | ||
| C | $5,551,315 | BASED ON APPROVED NEEDS |
| CHILDSERVE CLINIC INC | ||
| J | $104,775 | BASED ON SQUARE FOOTAGE |
| CHILDSERVE COMMUNITY OPTIONS | ||
| J | $306,738 | BASED ON SQUARE FOOTAGE |
| CHILDSERVE HOMES INC | ||
| L | $83,000 | MAINTENANCE BASED ON HOURS USED |
| CHILDSERVE FOUNDATION INC | ||
| P | $974,973 | BASED ON PROPORTIONATE REVENUE |
| CHILDSERVE INC | ||
| P | $3,051,493 | BASED ON HISTORICAL SUPPORT % |
| CHILDSERVE CLINIC INC | ||
| R | $885,294 | ACTUAL CASH TRANSFERRED |
| CHILDSERVE MEDICAL EQUIPMENT & SUPPLY | ||
| R | $87,288 | ACTUAL CASH TRANSFERRED |
| CHILDSERVE COMMUNITY OPTIONS | ||
| L | $99,159 | MAINTENANCE BASED ON HOURS USED |
| CHILDSERVE THERAPY INC | ||
| R | $211,081 | ACTUAL CASH TRANSFERRED |
| CHILDSERVE FOUNDATION INC | ||
| S | $5,724,516 | ACTUAL CASH TRANSFERRED |
| CHILDSERVE COMMUNITY OPTIONS | ||
| S | $3,748,039 | ACTUAL CASH TRANSFERRED |
| CHILDSERVE INC | ||
| J | $107,177 | BASED ON SQUARE FOOTAGE |
| CHILDSERVE THERAPY INC | ||
| J | $270,419 | BASED ON SQUARE FOOTAGE |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: | FormAndLineReferenceDesc |
| Explanation | NAME OF RELATED ORGANIZATION: CHILDSERVE HOMES, INC. PRIMARY ACTIVITY: PROVIDE COMMUNITY BASED GROUP HOME LIVING FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE MEDICAL EQUIPMENT & SUPPLY, INC. PRIMARY ACTIVITY: PROVIDE MOBILITY EQUIPMENT, SPECIALTY MEDICAL SUPPLIES, AND SERVICES FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE THERAPY, INC. PRIMARY ACTIVITY: PROVIDE SKILLED THERAPY AND AUDIOLOGY SERVICES 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: PROVIDE SPECIALTY HOME HEALTH CARE FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: THE CHILDSERVE CLINIC, INC. PRIMARY ACTIVITY: IMPROVE ACCESS TO PEDIATRIC SUBSPECIALTY MEDICAL SERVICES, PEDIATRIC REHABILITATION SERVICES, AND IN-HOME FAMILY SUPPORT SERVICES | ExplanationTxt |