2019-11-11T12:48:11-06:00 2018-12-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2018-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC % BYRON BRUNN CFO WHIT 2605631158 5233 S 50 E WABASH IN 46992 BYRON BRUNN CFO 2605631158 2019-11-15 true Anne E White P01708202 2604604000 167.68.126.162 35027420193155000003 2019-11-11 P C9F2138D12F7D343057C8214CDBDB0735A7DCED9 E62D3E9192EDCEA2BE775E75256223EB92173934 2018 2020-03-31 21:24:44Z RON EVANS 5233 S 50 E Wabash IN 46992 32679628 false X www.whiteskids.org X 1850 IN THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, DEVELOPMENT AND SPIRITUAL GROWTH. 10 9 325 9 0 0 507792 427563 16662677 15647320 1490131 1007392 143285 114944 18803885 17197219 0 0 0 0 11487294 10295821 61344 0 491220 9870345 8928895 21418983 19224716 -2615098 -2027497 43364870 39607490 2617591 2656949 40747279 36950541 X THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, PERSONAL DEVELOPMENT AND SPIRITUAL GROWTH. THE ORGANIZATION WAS INCORPORATED AS A NOT-FOR-PROFIT ORGANIZATION ON MARCH 7, 1935, UNDER THE LAWS OF THE STATE OF INDIANA. false false 16198691 15723030 Residential Services: The Organization provides care, treatment and educational services for over 250 youths each year. Children are referred to this program by county juvenile courts and local offices of the Department of Children Services throughout Indiana. Youths in Residential care are enrolled in grades six through twelve and in placement for an average of six to nine months. These services are provided on the residential campus located in Wabash, Indiana. The Compass Rose Academy A Christ-centered organization, committed to enriching the lives of children and families through emotional healing, personal development and spiritual growth. This national parent choice program also provides hope for teens in crisis through services that challenge them to live lives of integrity, stability and service. Compass Rose Academys clinical program features a major emphasis on affect-based approaches that utilize the central role of experience in the therapeutic healing process. Compass Rose Academys Growth Model is based on the work of pysychologist and author Dr. John Townsend, PH.D., blending intensive clinical services into a thriving Christian environment. Therapeutic Foster Care The Organization cares for more than 250 children each year in nearly 130 foster homes throughout Indiana. Children are referred to this program by county juvenile courts and local offices of the Department of Children Services throughout Indiana. Children range in age from newborn to 21 years of age. The length of stay of the children in the foster homes is dependent upon the treatment needs of the children. Community-Based Services Community-Based Services attempts to provide necessary services, which enable families to achieve permanence or assist in reunifying children with their parents. Youths are referred to this program by county juvenile courts and local offices of the Department of Children Services throughout Indiana. Father Engagement Services The Organization provides Father Engagement Services to fathers through referral from the Department of Child Services. The goal of the Father Engagement Services is to improve the overall well-being of families and communities served through strengthening the presence and understanding the importance and skill sets of its fathers. Whites utilizes evidenced-based treatment modalities including Motivational Interviewing and Nurturing Parenting. Treatment based on these models has proven to be effective in helping fathers resolve ambivalence regarding their circumstances and change maladaptive behaviors to improve parenting skills. Through advocacy and evidence-based programming, fathers grow as leaders, communicators and nurturers to strengthen family ties and generate positive outcomes for their children and other. 16198691 true true false false false false false false false true true false false false true false false true true false false false false false true false false false false true false false false false false false true false false false false false true false false false false true 21 0 325 true false false false false false false false false false false false false X 10 9 false false false false false false false true true false false false true true true true true true true false IN X BYRON BRUNN CFO 2605631158 5233 S 50 E WABASH IN 46992 KELLY STOUFFER PRESIDENT 1.0 0.0 X X 0 0 0 ROGER STICHTER DIRECTOR 1.0 0.0 X 0 0 0 JERRY DAIN DIRECTOR 1.0 0.0 X 0 0 0 DAMON SEACOTT SECRETARY 1.0 0.0 X X 0 0 0 LANI CZARNIECKI DIRECTOR 1.0 0.0 X 0 0 0 BRANDT DOWNING TREASURER 1.0 0.0 X X 0 0 0 BARB LOCHNER DIRECTOR 1.0 0.0 X 0 0 0 DOUG SHOEMAKER EX-OFFICIO 1.0 0.0 X 0 0 0 PASTOR DWIGHT ELLIOTT DIRECTOR 1.0 0.0 X 0 0 0 KEN PERKINS DIRECTOR 1.0 0.0 X 0 0 0 RONALD EVANS CHIEF EXECUTIVE OFFICER 50.0 0.0 X 145958 0 37968 BYRON BRUNN CHIEF FINANCIAL OFFICER 50.0 0.0 X 114712 0 15806 260670 0 53774 2 false true false ARAMARK CORPORATION 24818 NETWORK PLACE CHICAGO IL 606731248 CAFETERIA SERVICE 655354 HIRONS COMPANY 422 E NEW YORK STREET INDIANAPOLIS IN 46202 MARKETING/BRANDING 452013 ENTERPRISE FM TRUST 600 CORPORATE PARK DR ST LOUIS MO 63105 VEHICLE LEASING 265210 MSD OF WABASH COUNTY 204 N 300 W WABASH IN 46992 EDUCATION FEES 163765 MILLER BUILDING LLC 298 NORTH ST AMBOY IN 46911 CONSTRUCTION 121599 5 4830 422733 427563 RESIDENTIAL SERVICES 623990 10683525 10683525 THERAPEUTIC FOSTER 623990 4269769 4269769 HOME-BASED FEES 623990 694026 694026 15647320 356318 356318 0 0 659240 700130 -40890 0 -40890 -40890 15414355 14763281 651074 651074 651074 99122 4830 18998 80124 80124 0 0 0 0 0 0 CANTEEN REVENUE 900099 75710 75710 75710 17197219 15723030 1046626 0 0 0 0 314445 314445 0 9105463 8190210 755363 159890 55815 55815 239075 85561 138930 14584 581023 495822 74174 11027 0 25900 25900 51100 51100 0 0 0 394110 245407 110720 37983 22582 11985 3220 7377 776851 420937 328659 27255 263702 233931 23835 5936 0 539139 538877 262 666526 526930 96421 43175 0 0 55946 1430 54516 0 551831 441229 110602 2682301 2312549 319386 50366 PER DIEM 1538724 1538724 FOOD 333841 286201 39177 8463 CLOTHING AND CARE 393829 392218 328 1283 BAD DEBT EXPENSE 403981 403981 228532 72699 31952 123881 19224716 16198691 2534805 491220 4005 3290 749709 269479 393882 215406 2470638 2554215 0 0 0 0 0 0 91379 87359 255624 181108 23091453 10529202 12015360 12562251 25449673 21812916 0 0 0 0 0 0 1934600 1921466 43364870 39607490 1866795 2013679 0 0 0 0 0 0 0 0 0 0 0 0 0 0 750796 643270 2617591 2656949 X 33467096 30264635 3745097 3155196 3535086 3530710 40747279 36950541 43364870 39607490 X -2027497 -1717215 -52026 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25449673 74807 -709823 3001741 21812916 24336724 70539 2343657 1301247 25449673 23819458 11683 856763 351180 24336724 24429466 57238 -17246 650000 23819458 23440186 989280 24429466 0.76630 0.13440 0.09930 true false 0 621507 621507 0 19061668 8429933 10631735 0 2137005 1794699 342306 0 1271273 304570 966703 12562251 0 AMOUNTS HELD FOR OTHERS 643270 643270 16147107 -1717215 719128 -998087 17145194 52025 52025 17197219 19943844 719128 719128 19224716 19224716 ASC 740 Management has evaluated their income tax positions under the guidance included in ASC 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements. ENDOWMENT FUNDS The endowment funds are intended to be used in accordance with the restrictions set forth by the donor. The funds are to be invested with principal preservation in mind and to remain in perpetuity for a defined time period. RECONCILIATION PART XI & XII, LINE 2D RENT EXPENSE $700,130 FUNDRAISING EXPENSE 18,998 TOTAL $719,128 PART XI, LINE 4B CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 29,468 CHANGE IN VALUE OF BENEFICIAL INTEREST 22,557 TOTAL $ 52,025 true true true true true true true false false false false false false false false true false true SCHEDULE E LINE 3: WHITE'S PROVIDES A VOCATIONAL AND EDUCATIONAL TRAINING SCHOOL FOR TROUBLED YOUTHS OF ANY ETHNIC AND RELIGIOUS BACKGROUND. LINE 6A: THE ORGANIZATION RECEIVES AID TO SUPPORT THE SCHOOL LUNCH PROGRAM. H FREEMAN ASSOCIATES CONSULTING false DINNER 90702 4320 86382 17574 GOLF OUTING 13250 510 12740 1424 0 103952 4830 99122 18998 18998 80124 X true true X X X false false false false false false false false false RONALD EVANS CHIEF EXECUTIVE OFFICER 145958 0 0 0 37968 183926 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE The CEO is provided housing with an estimated value of $13,733 for 2018. This amount is excludable from income under IRC Sect. 119. SUSAN FISHER DAUGHTER OF DAIN 24489 EMPLOYEE COMPENSATION false PART VI, SECTION A, LINE 1B JERRY DAIN IS CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTIONS LISTED ON SCHEDULE L. PART VI, SECTION B, LINE 11 THE CHIEF EXECUTIVE OFFICER, THE VICE PRESIDENT OF FINANCE, AND AN INDEPENDENT CPA FIRM PERFORM A DETAILED REVIEW OF THE FORM 990 AND THEN PROVIDE THE FORM AND RELATED SCHEDULES, EXCLUDING SCHEDULE B, TO THE FULL BOARD PRIOR TO SUBMISSION TO THE IRS. PART VI, SECTION B, LINE 12 A QUESTIONNAIRE IS SENT OUT ANNUALLY TO ALL OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE PERSONAL AND BUSINESS RELATIONSHIPS. THE QUESTIONNAIRES ARE REVIEWED ANNUALLY. IF A CONFLICT EXISTS RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. PART VI, SECTION B, LINE 15 A & B THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL ALONG WITH OTHER OFFICERS OR KEY EMPLOYEES' COMPENSATION IS LARGELY DETERMINED BY CLOSELY EXAMINING AND TRACKING INDUSTRY DATA AND TRENDS. PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS (29,468) CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS (22,557) TOTAL ($52,052) WRFS SERVICES LLC 5233 S 50 E WABASH IN 46992 350883520 SERVICE IN 15905526 2559032 WHITE'S RES