Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $1,818,326

• 1e · Government grants (contributions)

  $11,125

• 2a · Program service revenue: SKILLED NURSING CARE

  total $26,489,137 · related or exempt $26,489,137

• 3 · Investment income

  total $91,663 · excluded $91,663

• 4 · Income from investment of tax-exempt bond proceeds

  total $0

• 5 · Royalties

  total $0

• 6a · Gross rents

  real property $909,000

• 6c · Rental income or loss

  real property $909,000 · personal property $0

• 6d · Net rental income or loss

  total $909,000 · excluded $909,000

• 7a · Gross sales of assets other than inventory

  securities $5

• 7c · Gain or loss

  securities $5

• 7d · Net gain or loss

  total $5 · excluded $5

• 8a · Fundraising events: gross income

  $0

• 8b · Fundraising events: direct expenses

  $0

• 8c · Net income from fundraising events

  total $0

• 9a · Gaming: gross income

  $0

• 9b · Gaming: direct expenses

  $0

• 9c · Net income from gaming

  total $0

• 10a · Gross sales of inventory

  $0

• 10b · Cost of goods sold

  $0

• 10c · Net income from sales of inventory

  total $0

• 11a · Other revenue: FACILITY SUPPORT REVENUE

  total $213,247 · excluded $213,247

• 11b · Other revenue: DIETARY REVENUE

  total $95,424 · excluded $95,424

• 11c · Other revenue: All Other Misc Revenue

  total $5,827 · excluded $5,827

• 11d · All other revenue

  total $5,827 · excluded $5,827

• 11e · Other revenue, total

  $314,498

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $668,416 · program services $668,416

• 2 · Grants to domestic individuals

  total $0

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $251,153 · management and general $251,153

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $14,053,471 · program services $12,787,930 · management and general $1,265,541

• 8 · Pension plan contributions

  total $312,497 · program services $245,065 · management and general $67,432

• 9 · Other employee benefits

  total $1,032,871 · program services $911,370 · management and general $121,501

• 10 · Payroll taxes

  total $1,021,589 · program services $919,277 · management and general $102,312

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $3,730 · management and general $3,730

• 11c · Fees: accounting

  total $0

• 11d · Fees: lobbying

  total $0

• 11e · Fees: professional fundraising services

  total $0

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $1,580,556 · program services $1,565,142 · management and general $15,414 · fundraising $0

• 12 · Advertising and promotion

  total $425 · management and general $425

• 13 · Office expenses

  total $193,570 · program services $119,475 · management and general $74,095

• 14 · Information technology

  total $36,667 · program services $25,082 · management and general $11,585

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $1,874,943 · program services $749,264 · management and general $1,125,679

• 17 · Travel

  total $132,745 · program services $108,881 · management and general $23,864

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $87,742 · program services $33,328 · management and general $54,414

• 20 · Interest

  total $928,921 · program services $13,257 · management and general $915,664

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $1,730,720 · program services $276,176 · management and general $1,454,544

• 23 · Insurance

  total $0

• 24a · Other expenses: ADMINISTRATION SUPPORT

  total $2,850,771 · management and general $2,850,771

• 24b · Other expenses: MEDICAL & DIETARY SUPPLIES

  total $1,395,550 · program services $1,377,868 · management and general $17,682

• 24c · Other expenses: EQUIPMENT RENTAL & MAINT

  total $357,658 · program services $353,033 · management and general $4,625

• 24d · Other expenses: MISCELLANEOUS OPERATING COSTS

  total $17,644 · program services $10,763 · management and general $6,881

• 24e · All other expenses

  total $238,492 · program services $236,934 · management and general $1,558

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,023,977 · end of year $3,213,583

• 2 · Savings and temporary cash investments

  beginning of year $431,578 · end of year $609,008

• 3 · Pledges and grants receivable

  beginning of year $0 · end of year $0

• 4 · Accounts receivable

  beginning of year $4,629,769 · end of year $5,915,570

• 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 $189,176 · end of year $144,504

• 9 · Prepaid expenses and deferred charges

  beginning of year $424,599 · end of year $410,439

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

  $69,237,249

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

  $25,364,091

• 10c · Land, buildings and equipment, net

  beginning of year $33,847,020 · end of year $43,873,158

• 11 · Investments: publicly traded securities

  beginning of year $2,395,492 · end of year $2,136,029

• 12 · Investments: other securities

  beginning of year $0 · end of year $0

• 13 · Investments: program-related

  beginning of year $0 · end of year $0

• 14 · Intangible assets

  beginning of year $0 · end of year $0

• 15 · Other assets

  beginning of year $6,454,649 · end of year $3,597,603

• 17 · Accounts payable and accrued expenses

  beginning of year $5,265,012 · end of year $6,469,931

• 18 · Grants payable

  beginning of year $0 · end of year $0

• 19 · Deferred revenue

  beginning of year $0 · end of year $0

• 20 · Tax-exempt bond liabilities

  beginning of year $23,190,265 · end of year $31,675,926

• 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 $215,104 · end of year $41,799

• 25 · Other liabilities

  beginning of year $1,783,570 · end of year $1,949,754

• 27 · Net assets without donor restrictions

  beginning of year $18,942,309 · end of year $19,762,484

• 28 · Net assets with donor restrictions

  beginning of year $0 · end of year $0

The filer's explanations (Part III)

SCHEDULE J, PART I, LINE 3

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

TERI WAHLIG - $69,576 DAVID MCKENZIE - $55,805

SCHEDULE J, PART I, LINE 6A & 6B

INCENTIVE PAY IS BASED ON MEETING BUDGETED ORGANIZATIONAL PERFORMANCE METRICS.