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Nonprofiteer
← CHILDRENS CARE HOSPITAL & SCHOOL

Form 990 for tax year 2024

Filed by CHILDRENS CARE HOSPITAL & SCHOOL.

Totals

Total revenue
$73,196,246
Total expenses
$43,018,040
Contributions and grants received
$25,772,073
Grants paid
$0
Program service revenue
$46,446,199
Investment income
$964,238
Other revenue
$13,736
Total assets, end of year
$75,358,104
Total liabilities, end of year
$9,809,877
Net assets or fund balances, end of year
$65,548,227
Program services expenses (Part IX)
$35,149,888
Management and general expenses
$7,868,152
Fundraising expenses
$0
Program service expenses (Part III)
$35,149,888

Program services were 81.7% 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.

  • 1d · Related organizations

    $18,277,913

  • 1e · Government grants (contributions)

    $7,487,522

  • 1f · All other contributions, gifts and grants

    $6,638

  • 1g · Noncash contributions included above

    $8,250

  • 2a · Program service revenue: PATIENT/RESIDENT FEES

    total $46,023,787 · related or exempt $46,023,787

  • 2b · Program service revenue: OTHER SERVICE REVENUE

    total $422,412 · related or exempt $422,412

  • 3 · Investment income

    total $616,659 · excluded $616,659

  • 6a · Gross rents

    real property $13,736

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $13,736

  • 6d · Net rental income or loss

    total $13,736 · excluded $13,736

  • 7a · Gross sales of assets other than inventory

    securities $241,960 · other assets $105,619

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

    securities $0 · other assets $0

  • 7c · Gain or loss

    securities $241,960 · other assets $105,619

  • 7d · Net gain or loss

    total $347,579 · excluded $347,579

Functional expenses

Part IX, the statement of functional expenses.

  • 7 · Other salaries and wages

    total $25,424,019 · program services $23,639,143 · management and general $1,784,876

  • 8 · Pension plan contributions

    total $592,860 · program services $556,893 · management and general $35,967

  • 9 · Other employee benefits

    total $3,181,428 · program services $2,737,601 · management and general $443,827

  • 10 · Payroll taxes

    total $1,862,311 · program services $1,731,214 · management and general $131,097

  • 11b · Fees: legal

    total $15,185 · management and general $15,185

  • 11c · Fees: accounting

    total $108,215 · management and general $108,215

  • 11d · Fees: lobbying

    total $18,475 · program services $18,475

  • 11f · Fees: investment management

    total $86,984 · management and general $86,984

  • 11g · Fees: other

    total $3,731,248 · program services $1,178,789 · management and general $2,552,459

  • 12 · Advertising and promotion

    total $197,163 · program services $473 · management and general $196,690

  • 13 · Office expenses

    total $432,700 · program services $313,928 · management and general $118,772

  • 14 · Information technology

    total $3,220 · management and general $3,220

  • 16 · Occupancy

    total $1,369,547 · program services $840,651 · management and general $528,896

  • 17 · Travel

    total $51,636 · program services $33,536 · management and general $18,100

  • 19 · Conferences, conventions and meetings

    total $68,955 · program services $40,298 · management and general $28,657

  • 20 · Interest

    total $71,356 · management and general $71,356

  • 22 · Depreciation, depletion and amortization

    total $764,811 · program services $726,558 · management and general $38,253

  • 23 · Insurance

    total $845,281 · program services $706,655 · management and general $138,626

  • 24a · Other expenses: OTHER SUPPLIES

    total $2,039,629 · program services $1,292,140 · management and general $747,489

  • 24b · Other expenses: MAINTENANCE AND REPAIR

    total $475,487 · program services $191,989 · management and general $283,498

  • 24c · Other expenses: DUES & SUBSCRIPTIONS

    total $318,224 · management and general $318,224

  • 24d · Other expenses: DUES AND SUBSCRIPTIONS

    total $58,614 · program services $58,614

  • 24e · All other expenses

    total $1,300,692 · program services $1,082,931 · management and general $217,761

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,282,666 · end of year $6,127,052

  • 4 · Accounts receivable

    beginning of year $9,484,164 · end of year $9,893,775

  • 8 · Inventories for sale or use

    beginning of year $32,771 · end of year $33,423

  • 9 · Prepaid expenses and deferred charges

    beginning of year $45,914 · end of year $117,678

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

    $66,386,695

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

    $25,643,580

  • 10c · Land, buildings and equipment, net

    beginning of year $12,414,495 · end of year $40,743,115

  • 11 · Investments: publicly traded securities

    beginning of year $16,901,435 · end of year $15,985,131

  • 15 · Other assets

    beginning of year $2,917,289 · end of year $2,457,930

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,557,010 · end of year $6,047,581

  • 20 · Tax-exempt bond liabilities

    beginning of year $2,794,673 · end of year $2,282,441

  • 25 · Other liabilities

    beginning of year $2,159,945 · end of year $1,479,855

  • 27 · Net assets without donor restrictions

    beginning of year $34,212,358 · end of year $65,200,925

  • 28 · Net assets with donor restrictions

    beginning of year $354,748 · end of year $347,302

Mission and programs · 2024

Mission

EMPOWERING PEOPLE TO LIVE THEIR BEST LIFE.VISION STATEMENT:LIFESCAPE WILL BE AN INNOVATIVE ORGANIZATION, PROVIDING EXCEPTIONAL SERVICES AND CREATIVE SOLUTIONS FOR PEOPLE WITH VARIED NEEDS AND COMPLEX CARE ACROSS THEIR LIFE SPAN. KEY FACTORS IN ACCOMPLISHING THIS ARE COLLABORATIVE PARTNERSHIPS, STRIVING TO BECOME A DESTINATION FOR RESEARCH, AS WELL AS DEVELOPING, IMPLEMENTING, AND TRAINING OF TECHNOLOGY-BASED SOLUTIONS TO IMPROVE THE LIVES OF PEOPLE WE SUPPORT.

Activities or mission (Part I)

EMPOWERING PEOPLE TO LIVE THEIR BEST LIFE.

  • CHILDREN'S CARE HOSPITAL & SCHOOL (CCHS) IS ADDITIVE TO THE FABRIC OF CARE IN SOUTH DAKOTA BY BEING THE SOLE PROVIDER OF SPECIFIC MEDICAID BASED SERVICES AND SUPPORTS FOR THE CHILDREN OF SOUTH DAKOTA.IN FISCAL YEAR 2025, CCHS PROVIDED SERVICES FOR OVER 4,400 INDIVIDUALS FROM 9 STATES, FROM BIRTH THROUGH AGE 21 WITH DISABILITIES OR REHABILITATION NEEDS IN ALL OF ITS PROGRAMS. IN SOUTH DAKOTA ALONE, MORE THAN 3,800 CHILDREN WERE SERVED FROM 65 OF SOUTH DAKOTA'S 66 COUNTIES AND 257 TOWNS AND CITIES. MORE THAN 1,000 OF THOSE CHILDREN RECEIVED MORE THAN ONE SERVICE FROM LIFESCAPE. OUTPATIENT AND OUTREACH SERVICES, WHICH ARE COMMUNITY BASED, SERVED MORE THAN 3,600 OF THOSE CHILDREN IN SIOUX FALLS AND RAPID CITY, SD. SERVICES INCLUDE, BUT ARE LIMITED TO, THERAPIES RANGING FROM PHYSICAL AND OCCUPATIONAL TO SPEECH-LANGUAGE PATHOLOGY, BEHAVIORAL THERAPY, ASSISTIVE TECHNOLOGY, SEATING AND POSITIONING, AND POWERED MOBILITY SERVICES.IN SIOUX FALLS, THE HIRING OF A DIRECTOR OF THE AUTISM CHILD DEVELOPMENT CENTER HAS GENERATED A DIRECT CUT TO THE NUMBER OF CHILDREN WAITING FOR AUTISM EVALUATIONS, RESULTING IN A DROP FROM 397 IN FY24 TO 289 IN FY25. IN RAPID CITY, THE WAITLIST CONTINUED TO GROW FOR APPLIED BEHAVIOR ANALYSIS (ABA) SERVICES AND AUTISM EVALUATIONS. HOWEVER, DUE TO AN INCREASE IN NEED FOR SPECIALIZED NUTRITION CARE TAILORED TO MEET UNIQUE NEEDS, PEDIATRIC MEDICAL NUTRITION THERAPY SERVICES BEGAN TO BE OFFERED IN OUTPATIENT SETTINGS IN SIOUX FALLS.LIFESCAPE'S CHILDREN'S SPECIALTY HOSPITAL CONTINUES TO BE THE ONLY PEDIATRIC REHABILITATION HOSPITAL IN SOUTH DAKOTA. IN FY25, 33 CHILDREN WERE SERVED IN THE HOSPITAL. IN THE RESIDENTIAL PROGRAM AND INTERMEDIATE CARE FACILITY, 114 CHILDREN FROM THREE STATES WERE SERVED, MOST OF WHOM ALSO ATTENDED LIFESCAPE'S SPECIALTY SCHOOLS. IN ADDITION, THERE WERE 145 DAY STUDENTS AT THE 26TH STREET CAMPUS AND PATHWAYS TO LIFE SCHOOL. IN LATE FY25, HIGH SCHOOL STUDENTS WERE MOVED TO THE VISTA PARK LOCATION TO BETTER SUIT THEIR NEEDS AND CREATE A TRUE HIGH SCHOOL EXPERIENCE.IN SOUTH DAKOTA, LIFESCAPE EMPLOYS 4 OUT OF 5 SEATING & MOBILITY SPECIALISTS, AND HAS THE 1ST AND ONLY SPEECH-LANGUAGE PATHOLOGIST IN SWALLOWING DISORDERS, WHICH HAS LED TO REFERRALS FROM OUT OF STATE.

    Expenses $35,149,888 · Revenue $46,446,199

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

Listed in Part VII

  • MARLI SCHIPPERS

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.5 related

  • BOB MCNANEY

    CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3.5 related

  • JAY SOUKUP

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • DR JOSH PAULI

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • TERESA WARD

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • LARRY FENTON

    VICE CHAIR (UNTIL DEC 2024)

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • DOUG BERKLAND

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • TAMERA LARSEN-ENGELKES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • KIMBERLY NOONEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • ERICA DEBOER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • JASON HUBERS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • RICK KILEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 3 related

  • ERIK NYBERG - FOUNDATION

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 3.5 related

  • JEFF HILGENBERG - FOUNDATION

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5 + 3.5 related

  • TYLER HAAHR - FOUNDATION

    DIRECTOR (UNTIL DEC 2024)

    Total calculated
    $0
    Hours/week
    0.5 + 3 related

  • STEVEN WATKINS

    CEO

    Total calculated
    $464,972
    From this org
    $0
    From related orgs
    $400,377
    Other
    $64,595
    Hours/week
    23 + 27 related

    Schedule J breakdown matched by us

    Base
    $0 + $397,962 related
    Bonus
    $0
    Other
    $0 + $2,415 related
    Deferred
    $0 + $32,964 related
    Nontaxable benefits
    $0 + $32,723 related
    Filer's total
    $0 + $466,064 related

  • STEVE WILSON

    CFO

    Total calculated
    $270,433
    From this org
    $0
    From related orgs
    $234,559
    Other
    $35,874
    Hours/week
    22 + 28 related

    Schedule J breakdown matched by us

    Base
    $0 + $233,034 related
    Bonus
    $0
    Other
    $0 + $1,525 related
    Deferred
    $0 + $7,135 related
    Nontaxable benefits
    $0 + $29,720 related
    Filer's total
    $0 + $271,414 related

  • SARA STEVENS

    RN

    Total calculated
    $133,763
    From this org
    $121,815
    From related orgs
    $0
    Other
    $11,948
    Hours/week
    36

  • AMY JENSEN

    DIRECTOR OF OUTPATIENT & RMS

    Total calculated
    $143,493
    From this org
    $115,160
    From related orgs
    $0
    Other
    $28,333
    Hours/week
    19 + 21 related

  • REBECCA WEELDREYER

    DIRECTOR OF NURSING

    Total calculated
    $156,832
    From this org
    $137,367
    From related orgs
    $0
    Other
    $19,465
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $137,149
    Bonus
    $0
    Other
    $218
    Deferred
    $3,470
    Nontaxable benefits
    $16,437
    Filer's total
    $157,274

  • STEPHANIE SHERARD - VP OF

    CHILDREN'S RESIDENTIAL & EDUCATION

    Total calculated
    $154,389
    From this org
    $148,709
    From related orgs
    $0
    Other
    $5,680
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $148,554
    Bonus
    $0
    Other
    $155
    Deferred
    $4,379
    Nontaxable benefits
    $1,728
    Filer's total
    $154,816

  • KRISTIN TUTTLE

    VP OF MED. & THERAPY SERVI

    Total calculated
    $185,399
    From this org
    $171,594
    From related orgs
    $0
    Other
    $13,805
    Hours/week
    46

    Schedule J breakdown matched by us

    Base
    $171,363
    Bonus
    $0
    Other
    $231
    Deferred
    $4,223
    Nontaxable benefits
    $10,132
    Filer's total
    $185,949

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

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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

The filer's explanations (Part III)

PART I, LINE 3
THE ORGANIZATION RELIED ON A RELATED PARTY, LIFESCAPE, TO DETERMINE COMPENSATION FOR THE CEO AND CFO. LIFESCAPE USES THE METHODS LISTED IN PART I, LINE 3 TO DETERMINE COMPENSATION.
PART I, LINE 4B
STEVE WATKINS HAS A NONQUALIFIED DEFERRED COMPENSATION AGREEMENT UNDER IRC 457(F). THE BALANCE IN THE FUND AS OF DECEMBER 31, 2024 IS $22,865, WHICH INCLUDES 2024 CONTRIBUTIONS OF $20,000 AND EARNINGS OF $2,865.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • REHABILITATION MEDICAL SUPPLY

    C · SALES & SERVICE OF DURABLE MEDICAL EQUIPMENT, ORTHOTICS, & PROSTHETICS · SD · 100% owned · share of income $2,731,568 · share of assets $1,815,464 · controlled entity

    Directly controlled by CHILDREN'S CARE HOSPITAL AND SCHOOL

Provenance

Return type
form_990
Tax year
2024
Filed
22 April 2026
IRS schema version
2024v5.5
Source object
202631139349300623

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