2017-11-09T07:27:24-06:00 2016-12-31 BKD LLP 200 E Main St Suite 700 Fort Wayne IN 46802 990 2016-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC % BYRON BRUNN VP OF FINANCE WHIT 2605631158 5233 S 50 E WABASH IN 46992 DEE GIBSON CEO 2605631158 2017-11-15 true Joyce A Dulworth P00151125 2604604000 167.68.126.162 35027420173135000001 2017-11-09 P 6D61E2A24AA052E41AF4DA6A29299CDAFD2BBB3C 1466242D98572CF50F8DAFF8C03C944EFBA58CF0 2016 2021-01-29 14:40:06Z DEE GIBSON 5233 S 50 E Wabash IN 46992 38207606 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 9 434 0 0 1076275 1132027 16952027 19603974 1123868 521517 224313 127018 19376483 21384536 0 0 0 0 11212222 11937374 37505 33769 583032 9303915 9332864 20553642 21304007 -1177159 80529 46330272 47101653 2819310 2919400 43510962 44182253 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 18277349 19659618 Residential Services: The Organization provides care, treatment and educational services for nearly 350 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 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: 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. 18277349 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 22 0 true 434 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 VP OF FINANCE 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 126300 0 26496 BYRON BRUNN CHIEF FINANCIAL OFFICER 50.0 0.0 X 116795 0 18124 AARON CARMICHAEL VP OF DEVELOPMENT 50.0 0.0 X 111737 0 5447 HAZEL HOOVEN CHIEF OPERATING OFFICER 50.0 0.0 X 116608 0 12612 471440 0 62679 4 false true false ARAMARK CORPORATION 24818 NETWORK PLACE CHICAGO IL 606731248 MAINTENANCE 687159 HIRONS COMPANY 422 E NEW YORK STREET INDIANAPOLIS IN 46202 MARKETING/BRANDING 438090 Gordon Food Service INC PO Box 88029 GRAND RAPIDS MI 60680 KITCHEN SUPPLIES 159382 ENTERPRISE FM TRUST 600 CORPORATE PARK DR ST LOUIS MO 63105 LEASING VEHICLES 190853 4 19148 1112879 1132027 RESIDENTIAL SERVICES 623990 14020513 14020513 THERAPEUTIC FOSTER 623990 4527714 4527714 HOME-BASED FEES 623990 1055747 1055747 19603974 501330 501330 0 0 498884 508670 -9786 0 -9786 -9786 16288923 16268736 20187 20187 20187 126824 19148 45664 81160 81161 0 0 0 0 0 0 CANTEEN REVENUE 900099 55644 55644 55644 21384536 19659618 592892 0 0 0 0 287715 0 287715 0 0 10632721 9487716 880167 264838 55351 0 55351 0 165240 144727 17701 2812 796347 684338 92461 19548 0 10878 0 10878 0 58275 0 58275 0 0 33769 33769 0 529795 365082 164713 0 26435 21922 3360 1153 1174734 760712 386269 27753 36730 32584 3319 827 0 527963 527902 61 0 559333 474550 65078 19705 0 0 33080 26887 6193 0 0 876808 761990 114818 0 2715997 2448133 229010 38854 PER DIEM 1599202 1599202 0 0 FOOD 438155 388795 43251 6109 CLOTHING AND CARE 386592 384128 503 1961 OTHER EXPENSE 358887 168681 24503 165703 21304007 18277349 2443626 583032 X 3755 3755 891532 1696727 772995 748551 3159064 3302928 0 0 0 0 0 0 102580 109350 220583 238044 26295867 9748680 17243669 16547187 23819458 24336724 0 0 0 0 0 0 116636 118387 46330272 47101653 2160324 1973179 0 0 0 0 0 0 0 0 0 0 0 0 0 0 658986 946221 2819310 2919400 X 37093127 37357298 2948370 3347798 3469465 3477157 43510962 44182253 46330272 47101653 X 80529 423210 167552 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23819458 11683 856763 351180 24336724 24429466 57238 -17246 650000 23819458 23440186 989280 24429466 21095647 491735 1852804 23440186 19468859 32421 1594367 21095647 0.77880 0.13750 0.08370 true false 1379307 1379307 22318843 7857083 14461760 2146440 1575988 570452 451277 315609 135668 16547187 0 AMOUNTS HELD FOR OTHERS 946221 946221 22529632 423210 728431 1151641 21377991 6545 6545 21384536 21858341 554334 554334 21304007 21304007 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 $508,670 FUNDRAISING EXPENSE 45,664 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 174,097 TOTAL $728,431 PART XI, LINE 4B CHANGE IN VALUE OF BENEFICIAL INTEREST 6,545 TOTAL $6,545 PART XII, LINE 2D RENT EXPENSE $508,670 FUNDRAISING EXPENSE 45,664 TOTAL $554,334 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 69353 11450 57903 28388 HARVEST DINNER 42217 2310 39907 6299 2 34402 5388 29014 10977 145972 19148 126824 45664 45664 81160 DEE GIBSON CHIEF EXECUTIVE OFFICER 126300 0 0 0 0 0 0 0 26496 0 152796 0 0 0 ANA MCCALLEN DAUGHTER OF GOFF 33685 EMPLOYEE COMPENSATION false ROBERT MCCALLEN SON-IN-LAW OF GOFF 27931 EMPLOYEE COMPENSATION false DENAE GREEN DAUGHTER OF GIBSON 57550 EMPLOYEE COMPENSATION false KATHY GIBSON WIFE OF GIBSON 33300 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 X, LINES 27-29 The Organization previously classified investment earnings from restricted net assets as unrestricted. Upon further review, the investment earnings should have been retained in permanently restricted or temporarily restricted net assets. The beginning of the year numbers on the Balance Sheet have been updated for this restatement. PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 174,097 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS (6,545) TOTAL $167,552 WRFS SERVICES LLC 5233 S 50 E WABASH IN 46992 350883520 SERVICE IN 19810802 610292 WHITE'S RES