Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $876,415

• 1d · Related organizations

  $1,472,601

• 1f · All other contributions, gifts and grants

  $5,582,281

• 2f · All other program service revenue

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

• 3 · Investment income

  total $181,664 · excluded $181,664

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $3,111,302

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

  securities $3,063,270

• 7c · Gain or loss

  securities $48,032 · other assets $0

• 7d · Net gain or loss

  total $48,032 · excluded $48,032

• 8a · Fundraising events: gross income

  $268,900

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

  $876,415

• 8b · Fundraising events: direct expenses

  $522,093

• 8c · Net income from fundraising events

  total -$253,193 · excluded -$253,193

• 11d · All other revenue

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

• 11e · Other revenue, total

  $0

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $4,616,913 · program services $4,616,913

• 7 · Other salaries and wages

  total $614,814 · fundraising $614,814

• 8 · Pension plan contributions

  total $24,289 · fundraising $24,289

• 9 · Other employee benefits

  total $60,042 · fundraising $60,042

• 10 · Payroll taxes

  total $43,268 · fundraising $43,268

• 11g · Fees: other

  total $78,764 · program services $0 · management and general $0 · fundraising $78,764

• 12 · Advertising and promotion

  total $2,733 · fundraising $2,733

• 13 · Office expenses

  total $1,031 · fundraising $1,031

• 16 · Occupancy

  total $5,471 · fundraising $5,471

• 17 · Travel

  total $8,035 · fundraising $8,035

• 19 · Conferences, conventions and meetings

  total $3,993 · fundraising $3,993

• 20 · Interest

  total $14,077 · fundraising $14,077

• 22 · Depreciation, depletion and amortization

  total $8,322 · fundraising $8,322

• 23 · Insurance

  total $1,480 · fundraising $1,480

• 24a · Other expenses: ADMINISTRATION SUPPORT

  total $210,961 · management and general $210,961

• 24b · Other expenses: PRINTING & PUBLICATION

  total $66,511 · fundraising $66,511

• 24e · All other expenses

  total $17,994 · program services $0 · management and general $0 · fundraising $17,994

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $134,569 · end of year $232,988

• 3 · Pledges and grants receivable

  beginning of year $4,914,497 · end of year $3,606,606

• 4 · Accounts receivable

  beginning of year $116,566 · end of year $251,992

• 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 $11,495 · end of year $3,495

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

  $35,062

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

  $13,652

• 10c · Land, buildings and equipment, net

  beginning of year $24,914 · end of year $21,410

• 11 · Investments: publicly traded securities

  beginning of year $4,996,489 · end of year $5,359,941

• 12 · Investments: other securities

  beginning of year $1,395,390 · end of year $1,474,151

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $10,504,450 · end of year $14,104,634

• 17 · Accounts payable and accrued expenses

  beginning of year $26,231 · end of year $43,518

• 19 · Deferred revenue

  beginning of year $134,144 · end of year $581,291

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $67,123 · end of year $64,511

• 27 · Net assets without donor restrictions

  beginning of year $8,068,260 · end of year $6,700,851

• 28 · Net assets with donor restrictions

  beginning of year $13,802,612 · end of year $17,665,046

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 APPROVAL. THE DOCUMENTATION CONTAINS THE COMPARABILITY DATA THAT 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 YEAR 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 DAVE 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.