2025-02-13T09:14:53+00:00 2024-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2023-07-01 421157665 CHILDSERVE FOUNDATION INC CHIL 5157278750 PO BOX 707 JOHNSTON IA 50131 DAVID MCKENZIE PRESIDENT/COO 2025-02-13 true Kristin Tynon P01063388 4024737600 2025-02-13 2023 2025-03-06 01:10:19Z DAVID MCKENZIE PO BOX 707 JOHNSTON IA 50131 17829875 false X WWW.CHILDSERVE.ORG X 1981 IA TO ENHANCE THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTHCARE NEEDS BY DEVELOPING, RECEIVING, AND GRANTING FINANCIAL ASSISTANCE TO CHILDSERVE. 20 19 10 104 0 0 5064961 13783760 0 0 22528 131807 -284630 89961 4802859 14005528 3619331 7043357 0 757161 758206 0 0 981425 334418 447874 4710910 8249437 91949 5756091 16571552 22098370 886639 227498 15684913 21870872 WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. false false 7061074 7043357 0 IN 2023-2024, THE FOUNDATION DISTRIBUTED $7,043,357 TO CHILDSERVE ORGANIZATIONS AND PROGRAMS ACROSS THE STATE. FOUNDATION FUNDS ARE DISTRIBUTED TO PROGRAMS WITH A FOCUS ON ENABLING GROWTH AND EXPANSION TO SERVE MORE CHILDREN AND FAMILIES, OPENING NEW PROGRAMS, ENHANCING FACILITIES; INVESTING IN CARE ENHANCEMENTS THROUGH PROGRAM SUPPORT; AND PURCHASING ADAPTIVE, MEDICAL, OR REHABILITATION EQUIPMENT AND TECHNOLOGY. 7061074 true true false false false false false false true true true false true true false false true false false false false false false true false false true false true false false false false false false false true false false false false false true true true false false true 8 0 true 10 true false false false false false true true false false false false false false X 20 19 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 Cathy Lacy Vice Chair 2.0 0.0 X X 0 0 0 Jennifer Vicente Secretary/Treasurer 2.0 0.0 X X 0 0 0 Joanie Houston Past Chair 2.0 0.0 X X 0 0 0 Joel Nelson Chair 2.0 0.0 X X 0 0 0 Teri Wahlig CEO 1.0 39.0 X X 0 515541 85206 Amanda Young Trustee 2.0 0.0 X 0 0 0 Jake Moran Trustee 2.0 0.0 X 0 0 0 Jay Byers Trustee 2.0 0.0 X 0 0 0 JC Risewick Trustee 2.0 0.0 X 0 0 0 Jerry Deegan Trustee 2.0 0.0 X 0 0 0 Jim McCulloh Trustee 2.0 0.0 X 0 0 0 Karen Henderson Trustee 2.0 0.0 X 0 0 0 Kim Willis Trustee 2.0 0.0 X 0 0 0 Larry Stelter Trustee 2.0 0.0 X 0 0 0 Megan Christofferson Trustee 2.0 0.0 X 0 0 0 Nick Gerhart Trustee 2.0 0.0 X 0 0 0 Susan Hatten Trustee 2.0 0.0 X 0 0 0 Tom Mahoney Trustee 2.0 0.0 X 0 0 0 Tom Nucaro Trustee 2.0 0.0 X 0 0 0 Tom Stewart Trustee 2.0 0.0 X 0 0 0 David McKenzie President/COO 1.0 39.0 X 0 792552 73131 Erica Axiotis Executive Director Foundation 40.0 0.0 X 158523 0 22308 158523 1308093 180645 1 false true false 0 768268 1441357 5687 11568448 13783760 0 0 0 0 0 161781 161781 0 0 3352158 3382132 -29974 0 -29974 -29974 532176 768268 442215 89961 89961 0 0 0 0 0 14005528 0 0 221768 7043357 7043357 628185 628185 17850 17850 65381 65381 46790 46790 51893 0 0 51893 20123 20123 4087 4087 10032 10032 8355 8355 6169 6169 14714 14714 7732 7732 1418 1418 ADMINISTRATION SUPPORT 206938 206938 PRINTING & PUBLICATION 44619 44619 TRUST EXPENSES 36677 36677 BAD DEBT 17717 17717 17400 0 0 17400 8249437 7061074 206938 981425 152617 134569 12 0 1316120 4914497 125900 116566 0 0 0 0 4495 11495 35062 10148 28428 24914 4635398 4996489 1329819 1395390 0 8978763 10504450 16571552 22098370 42713 26231 775674 134144 0 0 68252 67123 886639 227498 X 6882059 8068260 8802854 13802612 15684913 21870872 16571552 22098370 X 5756091 373714 56154 X false true X true true true X 3564763 1730852 4930257 5064961 13783760 29074593 0 0 3564763 1730852 4930257 5064961 13783760 29074593 1562061 27512532 186544 196567 274229 282817 161781 1101938 0 200000 200000 1147702 0 0 1547702 31724233 0 0.8672 0.5656 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 200000.0, COLUMN B - 200000.0, COLUMN C - 1147702.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 1547702.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4902163 129461 483456 174109 5340971 4681995 126450 291569 197851 4902163 5150107 401672 -707156 162628 4681995 3889333 393366 1012394 144986 5150107 3894669 10000 112807 128143 3889333 0.418 0.369 0.213 false false 35062 10148 24914 24914 BENEFICIAL INT IN PERPETUAL 216655 F BENEFICIAL INT IN COMMUNITY 142388 F BENEFICIAL INT IN TRUST 1036347 F 1395390 DUE TO AFFILIATES 10406190 CASH SURRENDER VALUE LIFE INSURANCE 98260 10504450 ANNUITY PAYABLE 67123 67123 Schedule D, Part V, Line 4 Intended uses of endowment funds THE PRIMARY USE OF ENDOWMENT FUNDS IS FOR GRANTS TO OTHER RELATED CHILDSERVE ORGANIZATIONS FOR OPERATING NEEDS. THERE ARE TWO OTHER SMALLER ENDOWMENTS FOR WHICH EARNINGS ARE USED FOR NURSING SCHOLARSHIPS AND STAFF EDUCATION. Golf Outing 140394 92000 48394 555 622 17412 36332 1810 4415 Bubble Ball 975284 637543 337741 6311 173181 129675 49698 2 184766 38725 146041 13754 7191 487 772 1300444 768268 532176 555 622 37477 216704 131972 54885 442215 89961 true CHILDSERVE HABILITATION CENTER PO BOX 707 JOHNSTON IA 50131 420680245 501(C)(3) 5706631 PROGRAM SUPPORT CHILDSERVE CLINIC INC PO BOX 707 JOHNSTON IA 50131 455327981 501(C)(3) 226746 PROGRAM SUPPORT CHILDSERVE COMMUNITY OPTIONS PO BOX 707 JOHNSTON IA 50131 421390033 501(C)(3) 334663 PROGRAM SUPPORT CHILDSERVE HOMES INC PO BOX 707 JOHNSTON IA 50131 421264664 501(C)(3) 362586 PROGRAM SUPPORT CHILDSERVE INC PO BOX 707 JOHNSTON IA 50131 421478832 501(C)(3) 117382 PROGRAM SUPPORT CHILDSERVE THERAPY INC PO BOX 707 JOHNSTON IA 50131 420680420 501(C)(3) 293821 PROGRAM SUPPORT 6 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 Erica Axiotis Executive Director Foundation 146747 0 11776 0 0 0 6507 0 15801 0 180831 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 APPROVAL. THE DOCUMENTATION CONTAINS THE COMPARABILITY DATA THAT 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 YEAR 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 DAVE MCKENZIE - $53,982 Schedule J, Part I, Line 6a 6b - Compensation contingent on net earnings of the organization INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS. Larry Stelter A director of ChildServe Foundation, Inc. that owns more than 35% of Stelter Company 33703 Newsletter and Donation Mailers false 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 FOUNDATION, INC. 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 FILING 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 IX, Line 5 10 - COSTS RELATING TO COMPENSATION, EMPLOYEE BENEFITS & PAYROLL TAXES 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. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUSTS - 56154; ChildServe Habilitation Center Inc PO Box 707 Johnston IA 50131 420680245 Provide pediatric nursing for children with special health care needs & chronic health conditions IA 501(c)(3) 10 ChildServe Inc true 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 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 false false false true true true true false CHILDSERVE HABILITATION CENTER B 5706631 APPROVED NEEDS CHILDSERVE THERAPY B 293821 APPROVED NEEDS CHILDSERVE CLINICS B 226746 APPROVED NEEDS CHILDSERVE COMMUNITY OPTIONS B 334663 APPROVED NEEDS CHILDSERVE HOMES B 362586 APPROVED NEEDS CHILDSERVE INC B 117382 APPROVED NEEDS CHILDSERVE INC P 201565 REVENUE CHILDSERVE HABILITATION CENTER C 1167802 GRANT USAGE CHILDSERVE HOMES C 74199 GRANT USAGE CHILDSERVE HABILITATION CENTER R 1523123 CASH TRANSFER CHILDSERVE THERAPY C 60127 GRANT USAGE CHILDSERVE COMMUNITY OPTIONS C 68485 GRANT USAGE