Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $226,746

• 1e · Government grants (contributions)

  $88,090

• 2a · Program service revenue: RESIDENT SERVICE REVENUE

  total $5,125,075 · related or exempt $5,125,075

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7c · Gain or loss

  securities $0 · other assets $0

• 11a · Other revenue: MISCELLANEOUS REVENUE

  total $48,961 · excluded $48,961

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $48,961

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $46,401 · program services $46,401

• 7 · Other salaries and wages

  total $3,217,567 · program services $3,217,567

• 8 · Pension plan contributions

  total $67,096 · program services $67,096

• 9 · Other employee benefits

  total $209,866 · program services $209,866

• 10 · Payroll taxes

  total $234,121 · program services $234,121

• 11g · Fees: other

  total $88,510 · program services $88,510 · management and general $0 · fundraising $0

• 13 · Office expenses

  total $43,024 · program services $43,024

• 14 · Information technology

  total $29,279 · program services $29,279

• 16 · Occupancy

  total $185,239 · program services $185,239

• 17 · Travel

  total $16,687 · program services $16,687

• 19 · Conferences, conventions and meetings

  total $29,172 · program services $29,172

• 20 · Interest

  total $34,957 · program services $34,957

• 22 · Depreciation, depletion and amortization

  total $94,103 · program services $94,103

• 24a · Other expenses: MANAGEMENT SUPPORT

  total $737,281 · management and general $737,281

• 24b · Other expenses: MEDICAL SUPPLIES

  total $491,926 · program services $491,926

• 24c · Other expenses: REGIONAL ADMINISTRATION SUPPORT

  total $372,649 · management and general $372,649

• 24d · Other expenses: EQUIPMENT REPAIR & MAINT

  total $15,412 · program services $15,412

• 24e · All other expenses

  total $7,282 · program services $7,282 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $83,983 · end of year $18,673

• 4 · Accounts receivable

  beginning of year $672,092 · end of year $657,134

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $10,449 · end of year $10,921

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

  $137,747

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

  $132,732

• 10c · Land, buildings and equipment, net

  beginning of year $24,401 · end of year $5,015

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $0 · end of year $0

• 17 · Accounts payable and accrued expenses

  beginning of year $222,345 · end of year $159,664

• 19 · Deferred revenue

  beginning of year $72,904

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $5,400,432 · end of year $5,868,535

• 27 · Net assets without donor restrictions

  beginning of year -$4,904,756 · end of year -$5,336,456

The filer's explanations (Part III)

Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH 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 - $66,302.65 DAVE MCKENZIE - $53,982.09

Schedule J, Part I, Line 6a 6b - COMPENSATION CONTINGENT ON NET EARNINGS OF THE ORGANZATION

INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS.