2026-02-27T15:27:53+00:00 2025-06-30 440160260 Forvis Mazars LLP 1248 O Street Ste 1040 Lincoln NE 685081461 990 2024-07-01 421264666 CHILDSERVE MEDICAL EQUIPMENT & SUPPLY CHIL 5157278750 PO BOX 707 JOHNSTON IA 501310707 PAIGE JAEGER COO 5157278750 2026-02-27 true Kristin Tynon P01063388 4024737600 2026-02-27 2024 2025-03-06 01:10:19Z PAIGE JAEGER PO BOX 707 JOHNSTON IA 501310707 2450949 false X WWW.CHILDSERVE.ORG X 1985 IA TO ENHANCE THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTH CARE NEEDS BY PROVIDING MOBILITY EQUIPMENT, SPECIALTY MEDICAL SUPPLIES, AND SERVICES. 6 5 6 5 0 1570 0 2292458 2444674 21483 0 160 6275 2315671 2450949 364 0 0 376162 386370 0 0 1835724 2035009 2212250 2421379 103421 29570 2262331 2298946 90383 97428 2171948 2201518 WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE. false false 1952306 0 2444674 CHILDSERVE MEDICAL EQUIPMENT AND SUPPLY PROVIDES MOBILITY AND SPECIALTY MEDICAL EQUIPMENT, SUPPLIES AND SERVICES TO 626 CHILDREN. WE DESIGNED AND CREATED CUSTOMIZED ITEMS INCLUDING WHEELCHAIRS, STANDERS, SHOES, AND ORTHOTICS (BRACES/HELMETS) TO HELP CHILDREN IMPROVE MOBILITY AND ACCESS TO THEIR WORLD. 1952306 true false false false false false false false false false true false false true false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true true false false true 6 0 true 6 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 false true true true true true true true true false false X X X X ROD WILDRICK 5157278750 PO BOX 707 JOHNSTON IA 501310707 Cara Hardin Secretary 0.2 3.8 X X 0 0 0 Emily Willits Past Chair 0.2 3.8 X X 0 0 0 Jake Moran Treasurer 0.2 3.8 X X 0 0 0 Jim Hagenbucher Chair 0.2 3.8 X X 0 0 0 Joe Ceryanec Vice Chair 0.2 3.8 X X 0 0 0 Teri Wahlig CEO 1.0 39.0 X X 0 570935 95621 David McKenzie President/COO 1.0 39.0 X 0 461497 81577 0 1032432 177198 0 false true false 0 0 ADAPTIVE EQUIPMENT 621300 2444674 2444674 0 0 0 0 2444674 0 0 0 0 MISCELLANEOUS REVENUE 900099 6275 6275 0 0 0 0 6275 2450949 2444674 0 6275 335101 335101 8076 8076 18491 18491 24702 24702 4671 4671 0 0 1372 1372 13136 13136 8428 8428 1680 1680 9795 9795 28463 28463 3634 3634 SUPPLIES & ADAPTIVE EQUIPMENT 1397781 1397781 ADMINISTRATION SUPPORT 469073 469073 BAD DEBT EXPENSE 82151 82151 EQUIPMENT RENTAL & MAINT 8446 8446 6379 6379 0 0 2421379 1952306 469073 0 50984 50172 647873 622946 0 0 0 0 151462 232828 136400 60244 50108 76156 0 0 1361904 1316844 2262331 2298946 90383 97428 0 0 0 0 90383 97428 X 2171948 2201518 2171948 2201518 2262331 2298946 29570 0 X false true true true true X 90754 83751 18724 1570 0 194799 1544082 1761390 1872399 2292458 2444674 9915003 0 0 0 1634836 1845141 1891123 2294028 2444674 10109802 0 63396 18724 1570 0 83690 19545 43379 54762 23393 23197 164276 19545 106775 73486 24963 23197 247966 9861836 0 19 13 21483 0 21515 0 0 19 13 21483 0 21515 0 0 0 806 160 6275 7241 1634836 1845160 1891942 2315671 2450949 10138558 0.97271 0.96899 0 0.0 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLAENOUS REVENUE, COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 806.0, COLUMN D - 160.0, COLUMN E - 6275.0, COLUMN F - 7241.0; 136400 60244 76156 76156 DUE FROM AFFILIATES 1316844 1316844 false true false false false true true false false Teri Wahlig CEO 0 480142 0 90793 0 0 0 89583 0 6038 0 666556 0 0 David McKenzie President/COO 0 387575 0 73922 0 0 0 75292 0 6285 0 543074 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 - $75,783 DAVID MCKENZIE - $61,701 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 MEDICAL EQUIPMENT & SUPPLY. 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 MEDICAL EQUIPMENT & SUPPLY 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 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 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 ChildServe Specialty Hospital Inc 5406 Merle Hay Road Johnston IA 50131 334332123 Provide rehabilitation, behavioral health, & complex care for children and young adults IA 501(c)(3) 3 CHILDSERVE INC true false false false false false false false false false false false false false true true true false false true ChildServe Inc P 350129 Operational Expenses