2025-02-13T09:17:23+00:00 2024-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2023-07-01 420680245 CHILDSERVE HABILITATION CENTER CHIL 5157278750 PO BOX 707 JOHNSTON IA 50131 DAVID MCKENZIE PRESIDENT/COO 5157278750 2025-02-13 true Kristin Tynon P01063388 4024737600 2024-02-14 2023 2025-03-06 01:10:19Z DAVID MCKENZIE PO BOX 707 JOHNSTON IA 50131 36778717 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 5 310 371 0 0 1829451 5707576 26489137 30571771 91668 96551 1223498 399557 29633754 36775455 668416 1167802 0 16671581 17453787 0 0 11430134 11834657 28770131 30456246 863623 6319209 59899894 64939747 40137410 38861705 19762484 26078042 WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. false false 22912071 1167802 30571771 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 2023-24, CARE WAS PROVIDED TO 91 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. 22912071 true true 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 21 0 true 310 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 Emily Willits Chair 0.2 3.8 X X 0 0 0 Jim Hagenbucher Vice Chair 0.2 3.8 X X 0 0 0 Joe Ceryanec Treasurer 0.2 3.8 X X 0 0 0 Mondale Smith Secretary 0.2 3.8 X X 0 0 0 N Brian Gentry Past Chair 0.2 3.8 X X 0 0 0 Teri Wahlig CEO 23.0 17.0 X X 0 515541 85206 David McKenzie President/COO 23.0 17.0 X 0 792552 73131 Dawn Schwartz VP Care Quality 40.0 0.0 X 127956 0 21405 Fred Klingbeil Med. Dir. Of Pediatric Rehab 20.0 20.0 X 162086 162086 15396 KELLY VLAHAKIS VP INPATIENT SERVICES 40.0 0.0 X 129886 0 15660 Leah Brandon Med. Dir.of Med & Pediatrics 36.0 4.0 X 189343 21038 4440 Naomi Kaunga Respiratory Therapist 56.5 0.0 X 142298 0 10784 751569 1491217 226022 9 false true false HUNTER CONSTRUCTION PO BOX 1826 CEDAR RAPIDS IA 52406 CONSTRUCTION SERVICE 2327282 STORY CONSTRUCTION 220 H AVENUE NEVADA IA 50201 CONSTRUCTION SERVICE 1768932 RSM US LLP 5155 PAYSHPERE CIRCLE CHICAGO IL 60674 IT PROGRAMMING 226624 MIKES CLEANING SERVICE PO BOX41688 DES MOINES IA 50312 CLEANING SERVICE 217200 4 5706631 945 5707576 SKILLED NURSING CARE 621300 30571771 30571771 0 0 0 0 30571771 99813 99813 0 0 0 3262 -3262 0 -3262 -3262 FACILITY SUPPORT REVENUE 621300 238232 238232 DIETARY REVENUE 621300 146580 146580 14745 0 0 14745 399557 36775455 30571771 0 496108 1167802 1167802 14827686 13921800 905886 283974 256493 27481 1276876 1170965 105911 1065251 1002352 62899 1669603 1615963 53640 0 20646 17567 3079 207358 141333 66025 93065 36245 56820 1313941 521905 792036 180091 169252 10839 52881 50233 2648 779504 23318 756186 1402415 596562 805853 ADMINISTRATION SUPPORT 3873760 3873760 MEDICAL & DIETARY SUPPLIES 1845642 1842749 2893 EQUIPMENT RENTAL & MAINT 345048 339775 5273 MISCELLANEOUS OPERATING COST 32299 19867 12432 18404 17890 514 0 30456246 22912071 7544175 0 3213583 4299094 609008 982699 5915570 5223932 0 0 0 0 144504 103209 410439 403660 73296762 27432403 43873158 45864359 2136029 1926439 0 0 3597603 6136355 59899894 64939747 6469931 5564708 700000 31675926 30531559 0 0 41799 0 1949754 2065438 40137410 38861705 X 19762484 26078042 19762484 26078042 59899894 64939747 6319209 -3651 0 X false true X true true true X 492825 3551457 5818187 1829451 5707576 17399496 21194536 20708561 22747161 26489137 30571771 121711166 0 0 0 21687361 24260018 28565348 28318588 36279347 139110662 0 0 5551315 1818326 5706631 13076272 5948840 5130665 4439249 7814297 4794510 28127561 5948840 5130665 9990564 9632623 10501141 41203833 97906829 79809 68755 74949 91663 99813 414989 0 79809 68755 74949 91663 99813 414989 0 0 0 1120796 314498 399557 1834851 21767170 24328773 29761093 28724749 36778717 141360502 0.6926 0.6957 0 0.003 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 857870.0, COLUMN D - 5827.0, COLUMN E - 14745.0, COLUMN F - 878442.0; DESCRIPTION - FACILITY SUPPORT REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 188007.0, COLUMN D - 213247.0, COLUMN E - 238232.0, COLUMN F - 639486.0; DESCRIPTION - DIETARY REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 74919.0, COLUMN D - 95424.0, COLUMN E - 146580.0, COLUMN F - 316923.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3386878 3386878 63311333 23369870 39941463 128120 34871 93249 6196081 4027662 2168419 274350 0 274350 45864359 INTEREST RECEIVABLE 8517 DUE FROM AFFILIATES 5464846 ROU ASSET - OPERATING LEASE 258838 ROU ASSET - FINANCE LEASE 404154 6136355 DEFERRED COMPENSATION 1651099 LEASE LIABILITY 414339 2065438 true CHILDSERVE FOUNDATION INC PO BOX 707 JOHNSTON IA 50131 421157665 501(C)(3) 1167802 FOUNDATION SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CHILDSERVE MAINTAINS A GRANT AND DONOR DATABASE CONTAINING ALL AWARD DOCUMENTATION AND SUPPORT. X X X X X X false true false false false true true false false Teri Wahlig CEO 0 470005 0 45536 0 0 0 79503 0 5703 0 600747 0 0 David McKenzie President/COO 0 755478 0 37074 0 0 0 67182 0 5949 0 865683 0 0 Fred Klingbeil Med. Dir. Of Pediatric Rehab 152983 152983 9103 9103 0 0 4668 4668 3030 3030 169784 169784 0 0 Leah Brandon Med. Dir.of Med & Pediatrics 178745 19860 10598 1178 0 0 3261 362 735 82 193339 21482 0 0 Naomi Kaunga Respiratory Therapist 142298 0 0 0 0 0 5829 0 4955 0 153082 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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 Supplemental nonqualified retirement plan TERI WAHLIG - $66,303 DAVID MCKENZIE - $53,982 Schedule J, Part I, Line 6a 6B - COMPENSATION CONTINGENT ON NET EARNINGS OF THE ORGANIZATION INCENTIVE PAY IS BASED ON MEETING A 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 CONSTRUCT FACILITY AND REFUND ISSUES (3/13/13 & 5/23/19). false false false A 5330000 8023387 806293 159931 7057163 2007 true false true true B 10338303 1050076 206714 9081513 2007 true false true true C 493484 18400000 203250 9344060 8852690 true true true true A false false false false 0.0 false false true B false false false false 0.0 false false true C false false false false 0.0 false false true A false false true true false false false false true B false false true true false false false false true C false false true true true false false false true A true B true C true Schedule K, Part IV, Line 2c NOTE REGARDING THE REBATE COMPUTATION 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 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. Schedule K, Part IV, Line 2c COLUMN A Issuer name: CITY OF WINDSOR HEIGHTS, IOWA The calculation for computing no rebate due was performed on 03/31/2020 Schedule K, Part IV, Line 2c COLUMN B Issuer name: IOWA FINANCE AUTHORITY The calculation for computing no rebate due was performed on 03/31/2020 Schedule K, Part IV, Line 2c COLUMN C Issuer name: IOWA FINANCE AUTHORITY The calculation for computing no rebate due was performed on 06/30/2023 Form 990, Part VI, Line 15a 15B - PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIALS 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, Line 6 Classes of members or stockholders CHILDSERVE, INC. IS THE SOLE MEMBER OF CHILDSERVE HABILITATION CENTER. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body 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, Line 7b Decisions requiring approval by members or stockholders 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, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue MISCELLANEOUS REVENUE - Total Revenue: 14745, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 14745; Form 990, Part IX, Line 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 Provide community based group home living for children with special health care needs IA 501(c)(3) 10 ChildServe Inc true ChildServe Medical Equipment & Supply Inc PO Box 707 Johnston IA 50131 421264666 Provide mobility equip, specialty supplies & services for children with special health care needs IA 501(c)(3) 10 ChildServe Inc true ChildServe Therapy Inc PO Box 707 Johnston IA 50131 420680420 Provide skilled therapy & audiology services for children with special health care needs IA 501(c)(3) 10 ChildServe Inc true ChildServe Inc PO Box 707 Johnston IA 50131 421271420 Parent company for benefit & support of programs/services of ChildServe IA 501(c)(3) Type II na false ChildServe Foundation Inc PO Box 707 Johnston IA 50131 421157665 Develop, receive & grant financial assistance to ChildServe organizations IA 501(c)(3) 7 ChildServe Inc true ChildServe Clinic Inc PO Box 707 Johnston IA 50131 425327981 Improve access to pediatric medical services, rehabilitation & in-home family support services IA 501(c)(3) 10 ChildServe Inc true ChildServe Homecare Inc PO Box 707 Johnston IA 50131 421478832 Provide in home nursing/aide/social work & therapy for children with special health care needs IA 501(c)(3) 7 ChildServe Inc true ChildServe Community Options Inc PO Box 707 Johnston IA 50131 421390033 Provide integrated services & community care for children with special health care needs IA 501(c)(3) 10 ChildServe Inc true false true true false false false false false false false false true false true true false false true true CHILDSERVE FOUNDATION C 5706631 GRANT CHILDSERVE FOUNDATION B 1167802 APPROVED NEEDS CHILDSERVE COMMUNITY OPTIONS L 69273 HOURS USED MAIN CHILDSERVE HOMES L 159836 HOURS USED MAIN CHILDSERVE COMMUNITY OPTIONS R 1524225 CASH TRANSFER CHILDSERVE CLINIC INC R 468103 CASH TRANSFER CHILDSERVE FOUNDATION S 1523123 CASH TRANSFER CHILDSERVE INC P 3849472 CASH TRANSFER CHILDSERVE MEDICAL EQUIPMENT & SUPPLY R 200248 CASH TRANSFER CHILDSERVE THERAPY R 1769725 CASH TRANSFER