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Nonprofiteer
← CHILDSERVE COMMUNITY OPTIONS INC

Form 990 for tax year 2023

Filed by CHILDSERVE COMMUNITY OPTIONS INC.

Totals

Total revenue
$11,086,614
Total expenses
$11,309,164
Contributions and grants received
$1,226,897
Grants paid
$68,485
Program service revenue
$9,792,037
Investment income
$0
Other revenue
$67,680
Total assets, end of year
$2,332,693
Total liabilities, end of year
$7,265,108
Net assets or fund balances, end of year
-$4,932,415
Program services expenses (Part IX)
$8,621,944
Management and general expenses
$2,687,220
Fundraising expenses
$0
Program service expenses (Part III)
$8,621,944

Program services were 76.2% 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

    $334,663

  • 1e · Government grants (contributions)

    $892,234

  • 2a · Program service revenue: AUTISM DAY PROGRAM

    total $2,041,635 · related or exempt $2,041,635

  • 2b · Program service revenue: CHILDCARE

    total $2,000,331 · related or exempt $2,000,331

  • 2c · Program service revenue: MEDICAL CHILDCARE

    total $1,543,359 · related or exempt $1,543,359

  • 2d · Program service revenue: RESPITE

    total $1,924,847 · related or exempt $1,924,847

  • 2e · Program service revenue: SUPPORTED COMMUNITY LIVING

    total $989,344 · related or exempt $989,344

  • 2f · All other program service revenue

    total $1,292,521 · related or exempt $1,292,521 · 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 $67,680 · excluded $67,680

  • 11d · All other revenue

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

  • 11e · Other revenue, total

    $67,680

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $68,485 · program services $68,485

  • 7 · Other salaries and wages

    total $6,543,617 · program services $6,543,617

  • 8 · Pension plan contributions

    total $53,499 · program services $53,499

  • 9 · Other employee benefits

    total $462,805 · program services $462,805

  • 10 · Payroll taxes

    total $485,197 · program services $485,197

  • 11g · Fees: other

    total $40,698 · program services $40,698 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $2,872 · program services $2,872

  • 13 · Office expenses

    total $19,013 · program services $19,013

  • 14 · Information technology

    total $13,967 · program services $13,967

  • 16 · Occupancy

    total $142,338 · program services $142,338

  • 17 · Travel

    total $30,859 · program services $30,859

  • 19 · Conferences, conventions and meetings

    total $27,811 · program services $27,811

  • 20 · Interest

    total $25,284 · program services $25,284

  • 22 · Depreciation, depletion and amortization

    total $298,824 · program services $298,824

  • 24a · Other expenses: MANAGEMENT SUPPORT

    total $1,418,407 · management and general $1,418,407

  • 24b · Other expenses: REGIONAL ADMIN SUPPORT

    total $1,268,813 · management and general $1,268,813

  • 24c · Other expenses: MEDICAL & DIETARY SUPPLIES

    total $247,672 · program services $247,672

  • 24d · Other expenses: BAD DEBT

    total $50,164 · program services $50,164

  • 24e · All other expenses

    total $108,839 · program services $108,839 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $205,540 · end of year $75,324

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $727,011 · end of year $1,106,128

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,133 · end of year $1,000

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

    $1,926,280

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

    $847,055

  • 10c · Land, buildings and equipment, net

    beginning of year $869,540 · end of year $1,079,225

  • 11 · Investments: publicly traded securities

    beginning of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $13,722 · end of year $71,016

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,136,147 · end of year $1,173,121

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $1,533,441 · end of year $651,784

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $3,858,223 · end of year $5,440,203

  • 27 · Net assets without donor restrictions

    beginning of year -$4,709,865 · end of year -$4,932,415

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE.

Activities or mission (Part I)

TO ENHANCE THE WELL-BEING OF CHILDREN WITH SPECIAL HEALTHCARE NEEDS BY PROVIDING INTEGRATED COMMUNITY CARE AND SERVICES.

  • CHILDSERVE RESPITE GIVES FAMILIES A BREAK FROM DAILY DEMANDS OF CARING FOR A CHILD WITH SPECIAL HEALTH CARE NEEDS. RESPITE IS PROVIDED IN THE CHILDREN'S HOMES AND IN THE COMMUNITY. IN THE CURRENT FISCAL YEAR, CHILDSERVE RESPITE PROVIDED SERVICES FOR 528 CHILDREN WITH SPECIAL HEALTH CARE NEEDS AND PROVIDED AN AVERAGE OF 8,304 HOURS OF RESPITE SERVICE EACH MONTH.

    Expenses $2,275,471 · Grants $42,472 · Revenue $2,477,606

  • CHILDSERVE CHILDCARE PROVIDES A UNIQUE CHILDCARE EXPERIENCE FOR AMES AND DES MOINES AREA CHILDREN WITH AND WITHOUT SPECIAL HEALTH CARE NEEDS. IN THE CURRENT FISCAL YEAR, CHILDSERVE CHILDCARE SERVED 167 CHILDREN.

    Expenses $1,817,104 · Grants $6,726 · Revenue $2,044,467

  • CHILDSERVE AUTISM DAY PROGRAM INTEGRATES MEDICAL, DEVELOPMENTAL THERAPY, AND PSYCHOSOCIAL CLINICIANS WITH PARAPROFESSIONALS THAT ARE SPECIALLY TRAINED TO PROVIDE PERSONAL CARE AND SUPPORT TO CHILDREN WITH AUTISM SPECTRUM DISORDER. CHILDSERVE AUTISM DAY PROGRAM PROVIDED 76,249 HOURS OF SERVICE TO 125 CHILDREN.

    Expenses $1,477,384 · Grants $10,911 · Revenue $2,041,635

  • CHILDSERVE MEDICAL CHILDCARE SERVICE IS A GOAL-ORIENTED DAY SERVICE THAT SUPPORTS CHILDREN WITH CHRONIC MEDICAL CONDITIONS AND DEVELOPMENTAL DISABILITIES. CHILDSERVE MEDICAL CHILDCARE PROVIDED 63,294 HOURS OF SERVICE TO 85 CHILDREN. EXPENSES $ 1,523,539. INCLUDING GRANTS OF $2,237. REVENUE $ 1,471,526 CHILDSERVE SUPPORTED COMMUNITY LIVING (SCL) ASSISTS CHILDREN AND YOUNG ADULTS IN DEVELOPING AND MAINTAINING SOCIALIZATION, COMMUNICATION, INDEPENDENCE, AND DAILY LIVING SKILLS. IN THE CURRENT FISCAL YEAR, CHILDSERVE SCL PROVIDED INDIVIDUAL SERVICES TO 175 CHILDREN, AVERAGING 2,040 HOURS OF SERVICE PER MONTH. EXPENSES $ 914,260. INCLUDING GRANTS OF $4,093 . REVENUE $ 989,344. CHILDSERVE CASE MANAGEMENT ASSESSES THE NEEDS OF POLK COUNTY CHILDREN WITH SPECIAL HEALTH CARE NEEDS FOR THE PURPOSE OF ASSISTING THEM IN OBTAINING SERVICES, FUNDING AND DEVELOPING AN INDIVIDUALIZED CARE PLAN AND THEN MONITORING THE IMPLEMENTATION OF THAT PLAN. DURING THE CURRENT FISCAL YEAR, CHILDSERVE CASE MANAGEMENT SERVED 173 CHILDREN AGES BIRTH TO 22 YEARS. EXPENSES $ 614,186. INCLUDING GRANTS OF $ 2,046. REVENUE $ 767,459.

    Expenses $3,051,985 · Grants $8,376 · Revenue $3,228,329

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Emily Willits

    Chair

    Total calculated
    $0
    Hours/week
    0.2 + 3.8 related

  • Jim Hagenbucher

    Vice Chair

    Total calculated
    $0
    Hours/week
    0.2 + 3.8 related

  • Joe Ceryanec

    Treasurer

    Total calculated
    $0
    Hours/week
    0.2 + 3.8 related

  • Mondale Smith

    Secretary

    Total calculated
    $0
    Hours/week
    0.2 + 3.8 related

  • N Brian Gentry

    Past Chair

    Total calculated
    $0
    Hours/week
    0.2 + 3.8 related

  • Teri Wahlig

    CEO

    Total calculated
    $600,747
    From this org
    $0
    From related orgs
    $515,541
    Other
    $85,206
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $470,005 related
    Bonus
    $0 + $45,536 related
    Other
    $0
    Deferred
    $0 + $79,503 related
    Nontaxable benefits
    $0 + $5,703 related
    Filer's total
    $0 + $600,747 related

  • David McKenzie

    President/COO

    Total calculated
    $865,683
    From this org
    $0
    From related orgs
    $792,552
    Other
    $73,131
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $755,478 related
    Bonus
    $0 + $37,074 related
    Other
    $0
    Deferred
    $0 + $67,182 related
    Nontaxable benefits
    $0 + $5,949 related
    Filer's total
    $0 + $865,683 related

  • Melody Bruns

    VP of Autism & Communnity Services

    Total calculated
    $147,119
    From this org
    $131,212
    From related orgs
    $0
    Other
    $15,907
    Hours/week
    40

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
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings

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
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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 - $66,303 DAVID MCKENZIE - $53,982
Schedule J, Part I, Line 6a & 6b COMPENSATION
INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS.

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

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.

  • ChildServe Habilitation Center Inc

    501(c)(3) · Provide pediatric nursing for children with special health care needs & chronic health conditions · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Homes Inc

    501(c)(3) · Provide community based group home living for children with special health care needs · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Medical Equipment & Supply Inc

    501(c)(3) · Provide mobility equip, specialty supplies & services for children with special health care needs · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Therapy Inc

    501(c)(3) · Provide skilled therapy & audiology services for children with special health care needs · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Inc

    501(c)(3) · Parent company for benefit & support of programs/services of ChildServe · IA

    Directly controlled by na

  • ChildServe Foundation Inc

    501(c)(3) · Develop, receive & grant financial assistance to ChildServe organizations · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Clinics

    501(c)(3) · Improve access to pediatric medical services, rehabilitation & in-home family support services · IA · controlled entity

    Directly controlled by ChildServe Inc

  • ChildServe Homecare Inc

    501(c)(3) · Provide in home nursing/aide/social work & therapy for children with special health care needs · IA · controlled entity

    Directly controlled by ChildServe Inc

Provenance

Return type
form_990
Tax year
2023
Filed
13 February 2025
IRS schema version
2023v6.0
Source object
202500449349300245

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