2025-08-20T14:27:58+00:00 2024-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC WHIT 2605631158 5233 S 50 E WABASH IN 46992 MATTHEW PURKEY CEO/PRESIDENT 2605631158 2025-08-20 true true Ashley Whitman P01883404 2604604000 2025-08-20 2024 2025-03-06 01:10:19Z JOSIAH WHITE'S MATTHEW PURKEY 5233 S 50 E WABASH IN 46992 35883406 false X WWW.JOSIAHWHITES.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. 12 12 383 12 0 877706 1334399 18834466 24423848 2066332 832542 758426 723611 22536930 27314400 0 0 0 0 12499184 15561424 0 0 547714 9521853 10957209 22021037 26518633 515893 795767 34653334 41802145 6088545 5154517 28564789 36647628 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 14989066 17736429 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. THE SERVICES ARE PROVIDED ON THE RESIDENTIAL CAMPUS LOCATED IN WABASH, INDIANA. 5618233 5521521 THERAPEUTIC FOSTER CARE: THE ORGANIZATION CARES FOR MORE THAN 250 CHILDREN EACH YEAR IN NEARLY 130 FOSTER HOMES 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. 1795383 1718082 COMMUNITY-BASED SERVICES: COMMUNITY-BASED SERVICES ATTEMPTS TO PROVIDE NECESSARY SERVICES, WHICH ENABLE FAMILIES TO ACHIEVE PERFORMANCE 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. WHITE'S 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 OTHERS. 22402682 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 false false false false false false false false true true false false false false true 41 0 383 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false false true true true true true true true false false IN X X BRANDON LEIST DIRECTOR OF FINANCE 2605631158 5233 S 50 E WABASH IN 46992 Brandt Downing President 1.0 0.0 X X 0 0 0 Dwight Elliot Secretary - Term ended 02/2024 1.0 0.0 X X 0 0 0 KELLY STOUFFER VICE PRESIDENT - Term ended 08/2024 1.0 0.0 X X 0 0 0 Laura Key Secretary - Term began 02/2024 1.0 0.0 X X 0 0 0 Paul McCann Treasurer - Term began 08/2024 1.0 0.0 X X 0 0 0 Roger Stichter Treasurer - Term ended 08/2024 1.0 0.0 X X 0 0 0 Tom Cochran Vice President - Term began 08/2024 1.0 1.0 X X 0 0 0 Emily Boardman Director 1.0 0.0 X 0 0 0 Gregory Hinshaw Director 1.0 0.0 X 0 0 0 Ken Perkins Director 1.0 0.0 X 0 0 0 Lisa Ford Director 1.0 1.0 X 0 0 0 Pat Byers Director 1.0 0.0 X 0 0 0 MATTHEW PURKEY CHIEF EXECUTIVE OFFICER 40.0 1.0 X 182988 0 30079 Michael Horn Jr CHIEF OPERATING OFFICER 40.0 0.0 X 163645 0 32733 BRANDEE ESTES VP OF HR 40.0 0.0 X 117480 0 4669 KURT GARD VP OF FAMILY SERVICES 40.0 0.0 X 97316 0 34210 561429 0 101691 4 false true false V-11238--Prosperity Behavioral Health LLC 620 Sagewood Dr Venetia PA 15367 Billing Service 121974 1 3372 1331027 1334399 RESIDENTIAL SERVICES 623990 17184245 17184245 THERAPEUTIC FOSTER 623990 5521521 5521521 HOME BASED FEES 623990 1718082 1718082 0 0 0 0 24423848 553312 553312 349761 249720 100041 0 100041 100041 8583326 8304096 279230 0 279230 279230 86576 3372 15190 71386 71386 CANTEEN REVENUE 900099 552184 552184 0 0 0 0 552184 27314400 24976032 0 1003969 409445 409445 13655345 12246151 1099098 310096 229546 229546 303790 250731 45119 7940 963298 823377 119596 20325 67596 67596 102624 102624 142087 94329 42558 5200 73479 63486 8349 1644 987572 568222 365212 54138 313851 278419 28367 7065 512346 510701 1395 250 875011 634691 227292 13028 262962 262962 1048957 930245 97951 20761 3493654 3111057 319427 63170 PER DIEM 1705453 1705453 FOOD 297803 287146 4330 6327 CLOTHING AND CARE 146530 127557 15097 3876 BAD DEBT EXPENSE 160154 160154 767130 610963 122273 33894 26518633 22402682 3568237 547714 4726 8370 154357 352637 281635 184072 3944197 4524319 0 0 117717 124234 172326 270499 38433328 14911993 11753532 23521335 17740349 12480082 0 0 484495 336597 34653334 41802145 825485 1068023 0 5263060 4086494 6088545 5154517 X 20328252 28699432 8236537 7948196 28564789 36647628 34653334 41802145 X 795767 -108113 7395185 X false true true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7247616 314679 195664 7366631 6991559 700982 444925 7247616 23335075 364636 -3372720 13335432 6991559 24393636 2441699 3500260 23335075 24129995 2172950 1909309 24393636 0.745 0.09 0.165 true false 171507 171507 34644733 12180423 22464310 2836004 2291277 544727 781084 440293 340791 23521335 Federal Income Taxes LINE OF CREDIT 2800000 LEASE LIABILITY 196766 AMOUNTS HELD FOR OTHERS 957956 ANNUITIES PAYABLE 131772 4086494 27384552 -108113 280889 172776 27211776 102624 0 102624 27314400 26680919 264910 264910 26416009 102624 0 102624 26518633 Schedule D, Part XIII 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. Schedule D, Part V, Line 4 Intended uses of 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. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN SPLIT INTEREST AGREEMENTS - 10424 CHANGE IN BENEFICIAL INTEREST - 5555 RENT EXPENSE - 249720 FUNDRAISING EXPENSE - 15190 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENT EXPENSE - 249720 FUNDRAISING EXPENSE - 15190 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY WHITE'S PROVIDES A VOCATIONAL AND EDUCATIONAL TRAINING SCHOOL FOR TROUBLED YOUTHS OF ANY ETHNIC AND RELIGIOUS BACKGROUND. THE RACIALLY NONDISCRIMINATION POLICY IS PUBLICLY DISPLAYED ON THE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE ORGANIZATION RECEIVES AID TO SUPPORT THE SCHOOL LUNCH PROGRAM. Golf Outing 17052 714 16338 1776 935 Spiritual Life Dinner 72896 2658 70238 832 2387 1115 8145 0 89948 3372 86576 2608 2387 1115 9080 15190 71386 X X false false false false false false false false false MATTHEW PURKEY CHIEF EXECUTIVE OFFICER 182988 0 0 0 0 0 0 0 30079 0 213067 0 0 0 Michael Horn Jr CHIEF OPERATING OFFICER 163645 0 0 0 0 0 4148 0 28585 0 196378 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF EXECUTIVE OFFICER, THE DIRECTOR 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. Form 990, Part VI, Line 12c Conflict of interest policy 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 DECISIONS IN THE TRANSACTIONS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIALS' COMPENSATION IS LARGELY DETERMINED BY CLOSELY EXAMINING AND TRACKING INDUSTRY DATA AND TRENDS. A COMPENSATION REVIEW WAS CONDUCTED BY THE VP OF HR IN 2024. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENTS - 10424; CHANGE IN BENEFICIAL INTEREST - 5555; CAPITAL TRANSFER TO RELATED ENTITY - 7379206; COMPASS ROSE ACADEMY 5233 S 50 E Wabash IN 46992 843803269 SCHOOL IN 501(c)(3) 2 WHITE'S RESIDENTIAL & FAMILY SERVICES INC false false false false false false false false false false false false false false true true false false false true COMPASS ROSE ACADEMY S 7379206 FMV