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Nonprofiteer
← CHILDSERVE COMMUNITY OPTIONS INC

Form 990 for tax year 2022

Filed by CHILDSERVE COMMUNITY OPTIONS INC.

Totals

Total revenue
$10,726,335
Total expenses
$11,123,276
Contributions and grants received
$1,260,300
Grants paid
$98,772
Program service revenue
$9,415,621
Investment income
$0
Other revenue
$50,414
Total assets, end of year
$1,817,946
Total liabilities, end of year
$6,527,811
Net assets or fund balances, end of year
-$4,709,865
Program services expenses (Part IX)
$8,588,448
Management and general expenses
$2,534,828
Fundraising expenses
$0
Program service expenses (Part III)
$8,588,448

Program services were 77.2% 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

    $268,695

  • 1e · Government grants (contributions)

    $991,605

  • 2a · Program service revenue: AUTISM DAY PROGRAM

    total $1,647,927 · related or exempt $1,647,927

  • 2b · Program service revenue: CHILD CARE

    total $1,934,825 · related or exempt $1,934,825

  • 2c · Program service revenue: MEDICAL CHILDCARE

    total $1,514,627 · related or exempt $1,514,627

  • 2d · Program service revenue: RESPITE

    total $2,047,476 · related or exempt $2,047,476

  • 2e · Program service revenue: SUPPORTED COMMUNITY LIVING

    total $1,059,497 · related or exempt $1,059,497

  • 2f · All other program service revenue

    total $1,211,269 · related or exempt $1,211,269

  • 3 · Investment income

    total $0

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

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 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: MISCELLANEOUS REVENUE

    total $50,414 · excluded $50,414

  • 11e · Other revenue, total

    $50,414

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $98,772 · program services $98,772

  • 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 $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $7,541,081 · program services $6,499,736 · management and general $1,041,345

  • 8 · Pension plan contributions

    total $88,163 · program services $55,033 · management and general $33,130

  • 9 · Other employee benefits

    total $454,704 · program services $380,474 · management and general $74,230

  • 10 · Payroll taxes

    total $557,684 · program services $482,520 · management and general $75,164

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 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 $27,565 · program services $25,976 · management and general $1,589 · fundraising $0

  • 12 · Advertising and promotion

    total $141 · management and general $141

  • 13 · Office expenses

    total $44,726 · program services $22,651 · management and general $22,075

  • 14 · Information technology

    total $16,840 · program services $16,840

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $486,023 · program services $423,547 · management and general $62,476

  • 17 · Travel

    total $35,800 · program services $27,021 · management and general $8,779

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $28,041 · program services $18,574 · management and general $9,467

  • 20 · Interest

    total $924 · program services $194 · management and general $730

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $126,201 · program services $112,042 · management and general $14,159

  • 23 · Insurance

    total $0

  • 24a · Other expenses: MANAGEMENT SUPPORT

    total $1,116,797 · management and general $1,116,797

  • 24b · Other expenses: MEDICAL & DIETARY SUPPLIES

    total $365,897 · program services $313,065 · management and general $52,832

  • 24c · Other expenses: EQUIPMENT RENTAL & MAINT

    total $47,309 · program services $30,114 · management and general $17,195

  • 24d · Other expenses: _

    total $0

  • 24e · All other expenses

    total $86,608 · program services $81,889 · management and general $4,719

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $233,086 · end of year $205,540

  • 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 $875,550 · end of year $727,011

  • 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 $1,000 · end of year $2,133

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

    $1,582,800

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

    $713,260

  • 10c · Land, buildings and equipment, net

    beginning of year $948,357 · end of year $869,540

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $13,722

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,087,863 · end of year $1,136,147

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $1,886,993 · end of year $1,533,441

  • 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 $3,396,061 · end of year $3,858,223

  • 27 · Net assets without donor restrictions

    beginning of year -$4,312,924 · end of year -$4,709,865

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2022

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 499 CHILDREN WITH SPECIAL HEALTH CARE NEEDS AND PROVIDED AN AVERAGE OF 8,855 HOURS OF RESPITE SERVICE EACH MONTH.

    Expenses $2,477,161 · Grants $10,314 · Revenue $2,468,932

  • 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 205 CHILDREN.

    Expenses $1,898,854 · Grants $12,036 · Revenue $1,896,756

  • 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 65,971 HOURS OF SERVICE TO 105 CHILDREN.

    Expenses $1,280,757 · Grants $37,948 · Revenue $1,659,340

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Teri Wahlig

    CEO

    Total calculated
    $991,119
    From this org
    $0
    From related orgs
    $901,039
    Other
    $90,080
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $807,061 related
    Bonus
    $0 + $93,978 related
    Other
    $0
    Deferred
    $0 + $84,428 related
    Nontaxable benefits
    $0 + $5,652 related
    Filer's total
    $0 + $991,119 related

  • David McKenzie

    PRESIDENT/COO

    Total calculated
    $450,922
    From this org
    $0
    From related orgs
    $375,687
    Other
    $75,235
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $302,816 related
    Bonus
    $0 + $72,871 related
    Other
    $0
    Deferred
    $0 + $69,159 related
    Nontaxable benefits
    $0 + $6,076 related
    Filer's total
    $0 + $450,922 related

  • Melody Bruns

    VP OF AUTISM & COMM. SVCS.

    Total calculated
    $142,127
    From this org
    $128,484
    From related orgs
    $0
    Other
    $13,643
    Hours/week
    40

  • Mike McCoy

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 3.75 related

  • Brian Gentry

    CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 3.75 related

  • Mike Wegner

    TREASURER

    Total calculated
    $0
    Hours/week
    0.25 + 3.75 related

  • Emily Willits

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    0.25 + 3.75 related

  • Mondale Smith

    SECRETARY

    Total calculated
    $0
    Hours/week
    0.25 + 3.75 related

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
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.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202440519349300309

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