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← FOUR OAKS FAMILY AND CHILDRENS SERVICES

Form 990 for tax year 2024

Filed by FOUR OAKS FAMILY AND CHILDRENS SERVICES.

Totals

Total revenue
$54,503,407
Total expenses
$55,092,226
Contributions and grants received
$1,725,988
Grants paid
$0
Program service revenue
$51,350,715
Investment income
$1,010,716
Other revenue
$415,988
Total assets, end of year
$51,718,302
Total liabilities, end of year
$10,817,963
Net assets or fund balances, end of year
$40,900,339
Program services expenses (Part IX)
$48,790,482
Management and general expenses
$5,601,510
Fundraising expenses
$700,234
Program service expenses (Part III)
$48,790,482

Program services were 88.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $143,000

  • 1e · Government grants (contributions)

    $836,668

  • 1f · All other contributions, gifts and grants

    $746,320

  • 1g · Noncash contributions included above

    $75,521

  • 2a · Program service revenue: FAMILY AND CHILDREN'S SERVICE

    total $51,350,715 · related or exempt $51,350,715

  • 3 · Investment income

    total $1,020,210 · excluded $1,020,210

  • 6a · Gross rents

    real property $225,292

  • 6c · Rental income or loss

    real property $225,292

  • 6d · Net rental income or loss

    total $225,292 · excluded $225,292

  • 7a · Gross sales of assets other than inventory

    other assets $67,181

  • 7b · Less cost or other basis and sales expenses

    other assets $76,675

  • 7c · Gain or loss

    other assets -$9,494

  • 7d · Net gain or loss

    total -$9,494 · excluded -$9,494

  • 8a · Fundraising events: gross income

    $59,096

  • 8a · Fundraising events: contributions included on line 1c

    $143,000

  • 8b · Fundraising events: direct expenses

    $55,371

  • 8c · Net income from fundraising events

    total $3,725

  • 11a · Other revenue: OTHER REVENUE

    total $186,971 · related or exempt $186,971

  • 11e · Other revenue, total

    $186,971

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $779,280 · program services $701,716 · management and general $68,919 · fundraising $8,645

  • 7 · Other salaries and wages

    total $31,379,904 · program services $28,292,193 · management and general $2,755,092 · fundraising $332,619

  • 8 · Pension plan contributions

    total $5,436,993 · program services $4,733,446 · management and general $572,515 · fundraising $131,032

  • 10 · Payroll taxes

    total $2,349,583 · program services $2,045,547 · management and general $247,411 · fundraising $56,625

  • 11b · Fees: legal

    total $318,120 · program services $65,750 · management and general $252,298 · fundraising $72

  • 11c · Fees: accounting

    total $136,188 · program services $28,148 · management and general $108,009 · fundraising $31

  • 11g · Fees: other

    total $4,590,915 · program services $4,004,771 · management and general $586,002 · fundraising $142

  • 13 · Office expenses

    total $1,413,682 · program services $1,308,872 · management and general $96,864 · fundraising $7,946

  • 16 · Occupancy

    total $2,030,783 · program services $1,786,217 · management and general $224,748 · fundraising $19,818

  • 17 · Travel

    total $1,272,752 · program services $1,229,231 · management and general $41,646 · fundraising $1,875

  • 20 · Interest

    total $242,276 · management and general $242,276

  • 22 · Depreciation, depletion and amortization

    total $1,224,335 · program services $1,163,517 · management and general $60,818

  • 23 · Insurance

    total $507,852 · program services $443,050 · management and general $60,282 · fundraising $4,520

  • 24a · Other expenses: ASSISSTANCE

    total $1,117,831 · program services $1,099,834 · management and general $112 · fundraising $17,885

  • 24b · Other expenses: BAD DEBT

    total $642,336 · program services $642,336

  • 24c · Other expenses: REPAIRS

    total $470,891 · program services $450,658 · management and general $18,643 · fundraising $1,590

  • 24d · Other expenses: TRAINING

    total $418,896 · program services $256,187 · management and general $154,031 · fundraising $8,678

  • 24e · All other expenses

    total $759,609 · program services $539,009 · management and general $111,844 · fundraising $108,756

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $2,075,519 · end of year $1,417,181

  • 3 · Pledges and grants receivable

    beginning of year $4,140,204 · end of year $3,768,673

  • 4 · Accounts receivable

    beginning of year $4,569,953 · end of year $6,700,033

  • 9 · Prepaid expenses and deferred charges

    beginning of year $612,239 · end of year $929,667

  • 10a · Land, buildings and equipment: cost or other basis

    $31,143,993

  • 10b · Land, buildings and equipment: accumulated depreciation

    $17,359,392

  • 10c · Land, buildings and equipment, net

    beginning of year $12,890,826 · end of year $13,784,601

  • 11 · Investments: publicly traded securities

    beginning of year $12,340,651 · end of year $10,403,262

  • 13 · Investments: program-related

    beginning of year $11,910,199 · end of year $12,778,369

  • 15 · Other assets

    beginning of year $926,447 · end of year $1,936,516

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,060,057 · end of year $4,990,818

  • 19 · Deferred revenue

    beginning of year $197,475 · end of year $181,355

  • 20 · Tax-exempt bond liabilities

    beginning of year $592,889 · end of year $542,773

  • 23 · Secured mortgages and notes payable

    beginning of year $3,328,839 · end of year $3,170,608

  • 25 · Other liabilities

    beginning of year $1,074,714 · end of year $1,932,409

  • 27 · Net assets without donor restrictions

    beginning of year $37,585,628 · end of year $37,833,877

  • 28 · Net assets with donor restrictions

    beginning of year $2,626,436 · end of year $3,066,462

Mission and programs · 2024

Mission

FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS

Activities or mission (Part I)

FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS. TOTAL CHILD IS FOUR OAKS' COMPREHENSIVE AND LONG-TERM APPROACH BASED ON THE IDEA THAT WHEN CHILDREN OVERCOME BARRIERS, FAMILIES, HOMES, NEIGHBORHOODS AND COMMUNITIES ARE STRONGER. TOTAL CHILD LOOKS BROADER AND DEEPER, BEYOND SHORT-TERM TREATMENT, IN FOUR KEY AREAS OF A CHILD'S LIFE: BASIC NEEDS, EDUCATION AND WORK, FAMILY, AND COMMUNITY. TOTAL CHILD CROSSES ALL PROGRAMMING AND WORKS WITH MANY SERVICE PROVIDERS UNTIL THE CHILD REACHES THEIR 18TH BIRTHDAY TO HELP A CHILD BECOME A SUCCESSFUL ADULT.

  • PMIC/RT: FOUR OAKS; PSYCHIATRIC MEDICAL INSTITUTION FOR CHILDREN (PMIC) AND (RT) ARE PLACES THAT PROVIDE OUT OF HOME TREATMENT OF AN INTENSE NATURE TO HELP CHILDREN WHOSE BEHAVIOR OR EMOTIONAL ISSUES HAVE ESCALATED TO A POINT THAT HAS OFTEN "OVERCOME" THE FAMILY AND SOMETIMES THE COMMUNITY. DURING THEIR TIME WITH US, THEY ENGAGE IN A VARIETY OF TREATMENT PROCESSES DESIGNED TO HELP THE CHILD GAIN BETTER CONTROL OVER THEIR OWN BEHAVIOR, BETTER UNDERSTAND THEMSELVES, AND WORK THROUGH ISSUES THAT MAY HAVE ARISEN IN THEIR FAMILIES. FOUR OAKS SERVES CHILDREN IN IOWA RANGING FROM 5-17. WE SERVED OVER 800 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $23,486,732 · Revenue $24,015,940

  • COMMUNITIY BASED PROGRAMS: FOUR OAKS OFFERS AN ARRAY OF COMMUNITY BASED PROGRAMS INCLUDING BEHAVIORAL HEALTH INTERVENTION SERVICES, FAMILY CENTERED SERVICES, PARENTS AS TEACHERS, FAMILY SUPPORT, PEDIATRIC INTEGRATED HEALTH, SUPERVISED COMMUNITY TREATMENT & FUNCTIONAL FAMILY THERAPY. THIS ARRAY OF COMMUNITY BASED CHILD AND FAMILY SUPPORT SERVICES HELP TO STABILIZE INDIVIDUAL AND FAMILY FUNCTIONING, REDUCE THE RISK OF CHILD ABUSE AND JUVENILE CRIME, AND ASSISTS FAMILIES TO BE SELF SUFFICIENT IN MEETING THE NEEDS OF THEIR CHILDREN. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 3000 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $12,071,684 · Revenue $12,000,260

  • RRTS: FOUR OAKS HOLDS THE HHS STATE CONTRACT FOR THE RECRUITMENT, RETENTION, TRAINING AND SUPPORT (RRTS) OF RESOURCE FAMILIES. REQUIREMENTS OF THIS CONTRACT ARE TO RECRUIT AND RETAIN FOSTER AND ADOPTIVE PARENTS; COMPLETE HOME STUDIES AND MAKE RECOMMENDATIONS TO HHS ON FOSTER CARE AND ADOPTIVE FAMILY APPLICANTS; PROVIDE POST ADOPTION SUPPORT SERVICES TO FAMILIES WITH IOWA ADOPTION SUBSIDY; AND TO MAKE FOSTER FAMILY MATCH RECOMMENDATIONS TO HHS WHEN CHILDREN ARE REFERRED TO FOSTER CARE. FOUR OAKS SERVICES CHILDREN IN IOWA RANGING FROM 0-17. WE SERVED OVER 6,500 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $9,947,656 · Revenue $8,645,459

  • FOUR OAKS OFFERS OTHER PROGRAMS THAT INCLUDE AFTER SCHOOL AND SUMMER ACTIVITIES, CLASSROOMS THAT HELP SCHOOL DISTRICTS WITH STUDENT BEHAVIORAL ISSUES, AND EMERGENCY SHELTERS. FOUR OAKS SERVICES CHILDREN IN IOWA RANGING IN AGE FROM 5-17. WE SERVED OVER 3,500 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $3,284,410 · Revenue $6,689,056

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Mary Beth O'Neill

    PRESIDENT/CE

    Total calculated
    $271,437
    From this org
    $262,463
    From related orgs
    $0
    Other
    $8,974
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $262,463
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,874
    Nontaxable benefits
    $1,100
    Filer's total
    $271,437

  • Steve Schuring

    CFO

    Total calculated
    $172,027
    From this org
    $164,464
    From related orgs
    $0
    Other
    $7,563
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $164,464
    Bonus
    not reported
    Other
    not reported
    Deferred
    $3,180
    Nontaxable benefits
    $4,383
    Filer's total
    $172,027

  • Danielle Roca

    VP ADMINISTR

    Total calculated
    $140,885
    From this org
    $136,563
    From related orgs
    $0
    Other
    $4,322
    Hours/week
    45 + 5 related

  • Jen Royer

    VP OPERATION

    Total calculated
    $139,466
    From this org
    $133,050
    From related orgs
    $0
    Other
    $6,416
    Hours/week
    45 + 5 related

  • Anne Gruenwald Resigned 2024

    FORMER PRESI

    Total calculated
    $51,461
    From this org
    $51,461
    From related orgs
    $0
    Other
    $0

  • Richard Allen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Lydia Brown

    CHAIR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Alison Brumm

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Jim Choate

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Mark Danielson

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Dina Dusek

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Matt Evans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Emily Flowergarden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Nancy Hill

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Karl Hoffman

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Jerry Hunt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Chuck Kent

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Travis Kolder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Mike McDermott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Steve Moshier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Scott Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Anne Parmley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Leah Rodenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Paula Rogers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Hunter Skogman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Marty Stoll

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Kevin Torner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Mike Wilkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
20 April 2026
IRS schema version
2024v5.0
Source object
202601109349301550

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