2018-11-13T14:22:12-06:00 2017-12-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2017-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC % BYRON BRUNN CFO WHIT 2605631158 5233 S 50 E WABASH IN 46992 BYRON BRUNN CFO 2605631158 2018-11-15 true Anne E White P01708202 2604604000 2018-11-15 167.68.126.162 35027420183175000010 2018-11-13 P C32BFEAB8C27A52315DF5F02F320116B11D77C77 62666A503A81B2947B682265DE4EC8DF4B46B90C 2017 2019-02-21 02:37:17Z RON EVANS 5233 S 50 E Wabash IN 46992 30095439 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 9 387 9 0 0 1132027 507792 19603974 16662677 521517 1490131 127018 143285 21384536 18803885 0 0 0 0 11937374 11487294 33769 61344 485405 9332864 9870345 21304007 21418983 80529 -2615098 47101653 43364870 2919400 2617591 44182253 40747279 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 18217454 16727181 Residential Services: The Organization provides care, treatment and educational services for nearly 300 youths each year. Children are referred to this program by county juvenile courts and local offices of the Department of Children Services throughout Indiana. Residential youth are sixth through twelfth grade and in placement for an average of six to nine months. The Compass Rose Academy: A Christ-centered organization established in 2012, which is committed to enriching the lives of children and families through emotional healing, personal development and spiritual growth. Compass Rose also provides hope for youth in crisis through services that challenge them to live lives of character, stability and service. The Compass Rose Academy consists of two areas: prevention services and a residential treatment center for troubled teens. While the goal of the prevention services portion of the program is to uphold the general welfare of youth and families through training, support and short-term experiential learning opportunities, the residential program is designed to intensively redirect, rebuild and restore youth who are suffering from problems with school, home or family. Therapeutic Foster Care: The Organization cares for nearly 230 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: The Organization provides support and treatment for nearly 150 children and their families each year. 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. Revenue for these programs is paid on a per diem or hourly basis and is billed to referring agencies responsible for placing children in the programs. Each program has an established rate for the calendar year. Per diem fees are reviewed on an annual basis. 18217454 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 18 0 true 387 true 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 CHRIS GOFF DIRECTOR 1.0 0.0 X 0 0 0 ERIC DALE PRESIDENT 1.0 0.0 X X 0 0 0 KELLY STOUFFER VICE 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 DEE GIBSON CHIEF EXECUTIVE OFFICER 50.0 0.0 X 145502 0 22539 BYRON BRUNN CHIEF FINANCIAL OFFICER 50.0 0.0 X 111020 0 20263 HAZEL HOOVEN LEFT 092017 CHIEF OPERATING OFFICER 50.0 0.0 X 114370 0 1701 370892 0 44503 3 false true false ARAMARK CORPORATION 24818 NETWORK PLACE CHICAGO IL 606731248 MAINTENANCE 641235 HIRONS COMPANY 422 E NEW YORK STREET INDIANAPOLIS IN 46202 MARKETING/BRANDING 541127 ENTERPRISE FM TRUST 600 CORPORATE PARK DR ST LOUIS MO 63105 LEASING VEHICLES 210020 MSD OF WABASH COUNTY 204 N 300 W WABASH IN 46992 EDUCATION FEES 275780 4 9070 498722 507792 RESIDENTIAL SERVICES 623990 11733347 11733347 THERAPEUTIC FOSTER 623990 4095004 4095004 HOME-BASED FEES 623990 834326 834326 16662677 540974 540974 0 0 493776 484773 9003 0 9003 9003 11734215 10785058 949157 949157 949157 91501 9070 21723 69778 69778 0 0 0 0 0 0 CANTEEN REVENUE 900099 64504 64504 64504 18803885 16727181 1568912 0 0 0 0 299324 299324 0 10146730 9198194 814085 134451 58808 58808 263413 74550 174082 14781 719019 622454 88730 7835 0 80584 80584 46500 46500 0 61344 61344 0 626796 431925 194871 29709 12495 14786 2428 925061 509757 390849 24455 256141 227224 23151 5766 0 535750 535725 25 585988 503642 71625 10721 0 0 33740 243 33497 0 851377 737369 114008 2548202 2271269 259695 17238 PER DIEM 1523486 1523486 FOOD 378612 351099 21213 6300 CLOTHING AND CARE 377937 372952 1881 3104 BAD DEBT EXPENSE 787529 787529 282933 57541 28410 196982 21418983 18217454 2716124 485405 3755 4005 1696727 749709 748551 393882 3302928 2470638 0 0 0 0 0 0 109350 91379 238044 255624 21946158 9930798 16547187 12015360 24336724 25449673 0 0 0 0 0 0 118387 1934600 47101653 43364870 1973179 1866795 0 0 0 0 0 0 0 0 0 0 0 0 0 0 946221 750796 2919400 2617591 X 37357298 33467096 3347798 3745097 3477157 3535086 44182253 40747279 47101653 43364870 X -2615098 1034451 -1854327 X false true X true false X 24336724 70539 2343657 1301247 25449673 23819458 11683 856763 351180 24336724 24429466 57238 -17246 650000 23819458 23440186 989280 24429466 21095647 491735 1852804 23440186 0.76630 0.13440 0.09930 true false 621507 621507 18948814 7909044 11039770 2049243 1707202 342041 326594 314552 12042 12015360 0 AMOUNTS HELD FOR OTHERS 750796 750796 20408497 1034451 570161 1604612 18803885 18803885 21925479 506496 506496 21418983 21418983 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, LINE 2D RENT EXPENSE $484,773 FUNDRAISING EXPENSE 21,723 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 37,612 CHANGE IN VALUE OF BENEFICIAL INTEREST 26,053 TOTAL $570,161 PART XII, LINE 2D RENT EXPENSE $484,773 FUNDRAISING EXPENSE 21,723 TOTAL $506,496 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 87396 8650 78746 20010 GOLF OUTING 13175 420 12755 1713 0 100571 9070 91501 21723 21723 69778 X X true true X X X false false false false false false false false false DEE GIBSON CHIEF EXECUTIVE OFFICER 145502 0 0 0 0 0 0 0 22539 0 168041 0 0 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE The CEO is given a housing allowance in the amount of $13,733. The housing allowance is excludable from income under IRC Sect. 119. TRAVEL FOR COMPANIONS The CEOs wife occasionally accompanies the CEO on business trips. She is currently employed by the organization and serves as his administrative assistant. Her presence on the trips does have a bona fide business purpose. As such, this is considered a non-taxable working condition fringe benefit. ANA MCCALLEN DAUGHTER OF GOFF 32955 EMPLOYEE COMPENSATION false ROBERT MCCALLEN SON-IN-LAW OF GOFF 24359 EMPLOYEE COMPENSATION false KATHY GIBSON WIFE OF GIBSON 22718 EMPLOYEE COMPENSATION false PART VI, SECTION A, LINE 1B CHRISTOPHER GOFF 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 37,612 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS 26,053 LOSS ON WRITE DOWN OF ASSETS HELD FOR SALE (1,917,992) TOTAL $(1,854,327) WRFS SERVICES LLC 5233 S 50 E WABASH IN 46992 350883520 SERVICE IN 16877478 410543 WHITE'S RES