2025-02-13T09:21:52+00:00 2024-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2023-07-01 421264664 CHILDSERVE HOMES INC CHIL 5157278750 PO BOX 707 JOHNSTON IA 501310707 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 501310707 14041900 false X WWW.CHILDSERVE.ORG X 1985 IA TO ENHANCE THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTHCARE NEEDS BY PROVIDING CARE IN HOMES AND APARTMENTS. 6 5 205 108 0 0 440160 568060 11988715 13351067 -3847 0 94731 122773 12519759 14041900 74199 0 8973369 9846753 0 0 3879489 4197251 12852858 14118203 -333099 -76303 6160105 5490481 7065544 6472223 -905439 -981742 WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. false false 11129840 74199 13351067 CHILDSERVE HOMES PROVIDE 24-HOUR CARE AND SUPPORT IN TEN INTERMEDIATE CARE FACILITIES FOR INDIVIDUALS WITH INTELLECTUAL DISABILITIES (ICF-ID), ONE INTERMEDIATE CARE FACILITY FOR INDIVIDUALS REQUIRING MEDICALLY COMPLEX CARE (ICF-MC) AND SIX HOME AND COMMUNITY-BASED SERVICES (HCBS), RESIDENTIAL SETTINGS. ALL SERVICES FOCUS ON DEVELOPMENT OF SKILLS, BEHAVIORAL SUPPORT, AND COMMUNITY INVOLVEMENT FOR CHILDREN AND YOUNG ADULTS WITH SPECIAL HEALTHCARE NEEDS. IN THIS FISCAL YEAR, SERVICE WAS PROVIDED TO 90 CHILDREN. 11129840 true true false false false false false false false true false false false true false false true false false false false false false false false false true false true false false false false false false false false false false false false false true true true false false true 4 0 true 205 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 501310707 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 4.0 36.0 X X 0 515541 85206 David McKenzie President/COO 4.0 36.0 X 0 792552 73131 Daniel Klee Direct Service Provider 91.4 0.0 X 105227 0 4204 Olestina Irakoze Direct Service Provider/CMA 85.7 0.0 X 101881 0 7913 207108 1308093 170454 2 false true false 0 362586 205474 568060 24 HOUR RESIDENTIAL CARE 623000 13351067 13351067 0 0 0 0 13351067 109868 109868 0 109868 109868 0 0 MISCELLANEOUS REVENUE 561499 12905 12905 0 0 0 0 12905 14041900 13351067 0 122773 74199 74199 8512607 7580730 931877 122224 100670 21554 590166 491483 98683 621756 554892 66864 192440 189450 2990 0 43851 36267 7584 858701 848274 10427 59719 55436 4283 14006 6483 7523 94369 89404 4965 333854 326846 7008 ADMINISTRATION SUPPORT 1775089 1775089 MEDICAL SUPPLIES 477303 469922 7381 EQUIPMENT RENTAL & MAINT 119711 107454 12257 BAD DEBT EXPENSE 96516 96516 131692 101814 29878 0 14118203 11129840 2988363 0 85116 140613 2598926 1879509 0 0 0 0 9049 9051 7284883 3995071 3286292 3289812 0 0 180722 171496 6160105 5490481 817318 435159 210151 11901 0 0 6038075 6025163 7065544 6472223 X -905439 -981742 -905439 -981742 6160105 5490481 -76303 0 X false true X true true true X 183667 850793 1847135 440160 568060 3889815 9929511 10624326 10851235 11988715 13351067 56744854 0 0 0 10113178 11475119 12698370 12428875 13919127 60634669 0 0 117885 195143 362586 675614 2954429 2314319 1880357 3169348 1857345 12175798 2954429 2314319 1998242 3364491 2219931 12851412 47783257 109868 109868 0 0 0 0 0 109868 109868 0 0 19268 3291 8001 12905 43465 10113178 11494387 12701661 12436876 14041900 60788002 0.7861 0.7612 0 0.0002 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS REVENUE, COLUMN A - 0.0, COLUMN B - 19268.0, COLUMN C - 3291.0, COLUMN D - 8001.0, COLUMN E - 12905.0, COLUMN F - 43465.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 417375 417375 5677692 3268347 2409345 1189816 726724 463092 3289812 DUE TO AFFILIATES 5855169 OPERATING LEASE LIABILITY 169994 6025163 true CHILDSERVE FOUNDATION INC PO BOX 707 JOHNSTON IA 50131 421157665 501(C)(3) 74199 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. 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 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 BUDGETED ORGANIZATIONAL PERFORMANCE METRICS. 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 HOMES, 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 CHILDSERVE HOMES INC. 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 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 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 false true false false false false false false false false false true true true true false true false CHILDSERVE FOUNDATION C 362586 APPROVED NEEDS CHILDSERVE HABILITATION CENTER M 159836 HOURS USED MAIN CHILDSERVE FOUNDATION B 74199 GRANT USAGE CHILDSERVE INC P 1776680 REVENUE