2023-11-13T09:44:06-06:00 2022-12-31 351476702 BRADY WARE & SCHOENFELD INC 2206 CHESTER BLVD RICHMOND IN 47374 990 2022-01-01 350868957 WERNLE YOUTH & FAMILY TREATMENT CENTER INC WERN 7659662506 PO BOX 1386 RICHMOND IN 47375 DARRELL GORDON EXECUTIVE DIRECTOR 7659662506 2023-11-08 1 DARRELL GORDON 999009999 0 TRACY A HAINES CPA P00517541 7659660531 2023-11-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DARRELL GORDON 2000 WERNLE ROAD RICHMOND IN 47374 6533291 0 X WWW.WERNLE.ORG X 1879 IN TO PROVIDE A CONTINUUM OF BEHAVIORAL HEALTHCARE FOR EMOTIONALLY AND BEHAVIORALLY CHALLENGED CHILDREN AND THEIR FAMILIES. 17 17 166 55 0 0 2690616 513068 6734454 5623951 62111 51680 -4883 256825 9482298 6445524 0 0 0 0 5442233 5259858 0 0 281293 2431598 3081030 7873831 8340888 1608467 -1895364 15931958 13711891 482521 498421 15449437 13213470 TO PROVIDE A CONTINUUM OF BEHAVIORAL HEALTHCARE FOR EMOTIONALLY AND BEHAVIORALLY CHALLENGED CHILDREN AND THEIR FAMILIES. 0 0 6345586 5891553 WERNLE YOUTH & FAMILY TREATMENT CENTER INC PROVIDES A CONTINUUM OF RESIDENTIAL BEHAVIOR HEALTHCARE FOR HIGH RISK CHILDREN REFERRED BY INDIANA AND OHIO COUNTY OFFICES OF THE DEPARTMENT OF CHILD SERVICES AND OTHER PLACING AGENCIES. SERVICES INCLUDE ROOM AND BOARD (FOOD, CLOTHING, SHELTER) PLUS THERAPEUTIC RECREATION, EDUCATION, CASE MANAGEMENT, THERAPY, AND RESIDENTIAL TREATMENT. AN AVERAGE OF 42 BOYS AND GIRLS WERE PROVIDED SERVICES DURING 2022 FOR A TOTAL OF 10,490 BEDDAYS. 6345586 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 166 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X DARRELL GORDON EXEC DIR 7659662506 2000 WERNLE ROAD RICHMOND IN 47374 SANDIE ROWE CHAIR 1.00 X X 0 0 0 FRANK ECK JR TREASURER 1.00 X X 0 0 0 EDWIN ZUMSTEIN SECRETARY 1.00 X X 0 0 0 CHRIS HUNT BOARD MEMBER 1.00 X 0 0 0 CHARLOTTE MALEY VICE CHAIR 1.00 X X 0 0 0 RON WESTERFIELD BOARD MEMBER 1.00 X 0 0 0 VICTORIA LUTZ BOARD MEMBER 1.00 X 0 0 0 ROLAND CUTTER BOARD MEMBER 1.00 X 0 0 0 JOHN WALKER BOARD MEMBER 1.00 X 0 0 0 JEFFREY SLYMAN BOARD MEMBER 1.00 X 0 0 0 BRYAN HAWK BOARD MEMBER 1.00 X 0 0 0 WILLIS BRIGHT BOARD MEMBER 1.00 X 0 0 0 AMY HOYNG BOARD MEMBER 1.00 X 0 0 0 DAVID MCNAMEE BOARD MEMBER 1.00 X 0 0 0 ROBERT SWANSON BOARD MEMBER 1.00 X 0 0 0 THOMAS MCCABE BOARD MEMBER 1.00 X 0 0 0 GABRIELLE SAUNDERS-HUDECEK BOARD MEMBER 1.00 X 0 0 0 WILLIAM SALVI BOARD MEMBER 1.00 X 0 0 0 AARON SPEAKMAN BOARD MEMBER 1.00 X 0 0 0 BETHANY REID BOARD MEMBER 1.00 X 0 0 0 DARRELL GORDON CEO 40.00 X 250561 0 6155 KENT GRIDER COO 40.00 X 44242 0 0 TERRI CHAMBERS DIRECTOR OF FINANCE 40.00 X 16956 0 1539 JIM CROSS CFO 40.00 X 63521 0 3078 375280 0 10772 1 0 1 0 REID HEALTH 1100 REID PARKWAY RICHMOND IN 47374 FOOD SERVICE 311964 ROBERT HALF 12950 WORLDGATE DR STE 201 HERNDON VA 20170 PROFESSIONAL STAFFING 132527 AMERICAN TELEPSYCHIATRY ASSOCIATES 4650 S HOWELL AVE MILWAUKEE WI 53207 RESIDENT MEDICATION MANAGEMENT 103313 3 125704 387364 23670 513068 SERVICE FEES 623990 5266559 5266559 OUTPATIENT REVENUE 621400 269238 269238 SCHOOL LUNCH PROGRAM 624210 88154 88154 5623951 51180 51180 500 0 500 500 500 76990 125704 87767 -10777 -10777 MISCELLANEOUS 900099 267602 267602 267602 6445524 5891553 0 40903 375281 285326 77308 12647 3937182 3119703 699868 117611 639959 486561 131831 21567 307436 233744 63332 10360 134650 134650 15195 15195 18659 593 18066 495189 422596 67240 5353 110425 69180 32299 8946 38310 19113 19197 368280 259390 86486 22404 668570 568284 93600 6686 MEDICAL & PSYCHIATRIC 299748 299748 FOOD AND DIETARY 248517 248517 CONSULTANTS 247447 208845 38602 CONTRACTED LABOR 158266 158266 277774 175158 83565 19051 8340888 6345586 1714009 281293 2603126 1246580 634086 607095 2197456 1714165 129006 231216 13993396 6040423 8227413 7952973 2140871 1832295 0 127567 15931958 13711891 482521 371391 0 127030 482521 498421 X 14378196 12188629 1071241 1024841 15449437 13213470 15931958 13711891 -1895364 -340603 0 X X 0 1 X 1 0 X 461806 889660 1641827 2663334 489398 6146025 7824762 7874509 7047489 6734454 5623951 35105165 8286568 8764169 8689316 9397788 6113349 41251190 210091 389311 162703 218165 217443 1197713 0 210091 389311 162703 218165 217443 1197713 40053477 56223 53443 63005 57967 51181 281819 56223 53443 63005 57967 51181 281819 12551 8280 4531 28286 267602 321250 8355342 8825892 8756852 9484041 6432132 41854259 0.95700 0.96370 0.00670 0.00790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 322542 -33896 288646 294557 27985 322542 266377 28180 294557 238885 27492 266377 242024 -3139 238885 0.00000 0.54490 0.45510 0 0 22067 22067 11759972 3987389 7772583 461933 417447 44486 1749424 1635587 113837 7952973 OPERATING LEASE RIGHT-OF-USE LIABILITY 127030 127030 X 6107896 -340603 20000 -1830 -322433 6430329 15195 15195 6445524 8345693 20000 20000 8325693 15195 15195 8340888 PART V, LINE 4: ONE OF THE PERMANENT FUNDS IS USED FOR SCHOLARSHIPS TO SUPPORT HIGHER EDUCATION FOR THE RESIDENTS. THE OTHER PERMANENTLY RESTRICTED FUND REQUIRES THAT THE ORIGINAL AMOUNT OF THE GIFT BE PRESERVED. HOWEVER, THE INCOME IS AVAILABLE TO OFFSET CURRENT EXPENSES. PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING WERNLE'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE WERNLE HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE WERNLE'S EXEMPT STATUS IN JEOPARDY, AS OF DECEMBER 31, 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST -1,830. ANNUAL EVENT 202694 125704 76990 87767 202694 125704 76990 87767 87767 -10777 X X X 0 1 0 0 0 0 0 0 0 DARRELL GORDON CEO 210436 0 0 0 40125 0 0 0 6155 0 256716 0 0 0 PART I, LINE 4B DURING 2015, WERNLE ENTERED INTO A DEFERRED COMPENSATION AGREEMENT WITH ITS CHIEF EXECUTIVE OFFICER. THE AMOUNT WAS TO BE ESTABLISHED IN A SECTION 457(F) ACCOUNT FOR THE CHIEF EXECUTIVE OFFICER DURING 2016. WHILE THE SECTION 457(F) ACCOUNT COULD VEST EARLIER, IT MUST VEST NO LATER THAN JANUARY 15, 2017, AND INTEREST ACCRUED MONTHLY IN THE AMOUNT OF 3.25%. THE DEFERRED COMPENSATION WAS PAID OUT TO THE CHIEF EXECUTIVE OFFICER IN APRIL 2018. WERNLE'S LIABILITY AT DECEMBER 31, 2022 WAS $0. FORM 990, PART VI, SECTION A, LINE 6 PER THE BY-LAWS THERE ARE MEMBERS. THE MEMBERS ARE THE INDIANA/KENTUCKY SYNOD, NORTHWESTERN OHIO SYNOD; NORTHEASTERN OHIO SYNOD AND SOUTHERN OHIO SYNOD OF THE EVANGELICAL LUTHERAN CHURCH IN AMERICA. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS ARE NOMINATED BY THE BOARD OF DIRECTORS AND THE MAJORITY ARE RATIFIED BY THE EXECUTIVE GROUP OF HIS/HER SYNOD FOR THREE YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7B CHANGES TO BY-LAWS ARE SUBJECT TO APPROVAL AND ALSO THE ELECTION OF THE DIRECTORS ARE SUBJECT TO THE APPROVAL OF THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B WERNLE STAFF SHALL PRESENT THE PREPARED FORM 990, INCLUDING ALL SCHEDULES, TO WERNLE'S FINANCE COMMITTEE FOR REVIEW AND AUTHORIZATION TO SUBMIT TO THE IRS. ONCE AUTHORIZED TO SUBMIT TO THE IRS BY THE FINANCE COMMITTEE, THE PREPARED FORM 990, INCLUDING ALL SCHEDULES, IS THEN ELECTRONICALLY DISTRIBUTED BY WERNLE STAFF TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE THE FORM'S SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FINANCE COMMITTEE OVERSEES THE CONFLICT OF INTEREST POLICY ENFORCEMENT. ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR / CEO. THEY REVIEW THE CURRENT SALARY AND PERFORMANCE BASED ON GOALS SET FOR THE EXECUTIVE DIRECTOR / CEO. THEY ALSO LOOK AT SALARY SURVEYS FROM OTHER NONPROFIT ORGANIZATIONS IN THE SAME INDUSTRY AND OF A SIMILAR SIZE. THE ORGANIZATION LOOKED AT THE INDIANA ASSOCIATION OF RESIDENTIAL CHILD CARING, THE INDIANA ASSOCIATION OF REHABILITATION SERVICES AND LUTHERAN SERVICES IN AMERICA. THE CEO'S COMPENSATION WAS APPROVED BY THE BOARD EXECUTIVE COMMITTEE ON JANUARY 21, 2021, WITH A MODEST 3.5% INCREASE FOR 2022. THE PROCESS FOR DETERMINING THE SALARY FOR ALL OTHER EMPLOYEES IS BASED UPON THEIR ANNUAL PERFORMANCE REVIEW. THE WAGES ARE COMPETITIVE WITH SALARIES IN THE LOCAL LABOR MARKET. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE ON GUIDESTAR. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THE FINANCE COMMITTEE HAS THE RESPONSIBILITY OF OVERSIGHT FOR THE AUDITED FINANCIAL STATEMENTS AND RECOMMENDS THE INDEPENDENT AUDITORS TO THE BOARD. THE BOARD HAS THE FINAL DECISION IN THE SELECTION OF THE INDEPENDENT AUDITORS.