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← FOUR OAKS FAMILY AND CHILDRENS SERVICES

Form 990 for tax year 2022

Filed by FOUR OAKS FAMILY AND CHILDRENS SERVICES.

Totals

Total revenue
$46,610,662
Total expenses
$45,749,724
Contributions and grants received
$1,800,103
Grants paid
$0
Program service revenue
$44,647,342
Investment income
-$18,148
Other revenue
$181,365
Total assets, end of year
$56,514,272
Total liabilities, end of year
$9,613,001
Net assets or fund balances, end of year
$46,901,271
Program services expenses (Part IX)
$40,060,381
Management and general expenses
$5,237,328
Fundraising expenses
$452,015
Program service expenses (Part III)
$40,060,381

Program services were 87.6% 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.

  • 1a · Federated campaigns

    $117,793

  • 1c · Fundraising events

    $115,500

  • 1e · Government grants (contributions)

    $231,343

  • 1f · All other contributions, gifts and grants

    $1,335,467

  • 1g · Noncash contributions included above

    $88,835

  • 2a · Program service revenue: FAMILY AND CHILDREN'S SERVICES

    total $44,046,083 · related or exempt $44,046,083

  • 2b · Program service revenue: AFFILIATE SERVICES

    total $601,259 · related or exempt $601,259

  • 3 · Investment income

    total $284,368 · excluded $284,368

  • 6a · Gross rents

    real property $168,463

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $168,463

  • 6d · Net rental income or loss

    total $168,463 · excluded $168,463

  • 7a · Gross sales of assets other than inventory

    securities $713,318 · other assets $4,002

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

    securities $1,015,589 · other assets $4,247

  • 7c · Gain or loss

    securities -$302,271 · other assets -$245

  • 7d · Net gain or loss

    total -$302,516 · excluded -$302,516

  • 8a · Fundraising events: gross income

    $52,130

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

    $115,500

  • 8b · Fundraising events: direct expenses

    $39,228

  • 8c · Net income from fundraising events

    total $12,902 · excluded $12,902

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $600,827 · management and general $600,827

  • 7 · Other salaries and wages

    total $27,980,948 · program services $25,585,431 · management and general $2,101,892 · fundraising $293,625

  • 8 · Pension plan contributions

    total $564,770 · program services $564,770

  • 9 · Other employee benefits

    total $2,966,532 · program services $2,478,076 · management and general $430,424 · fundraising $58,032

  • 10 · Payroll taxes

    total $3,198,145 · program services $3,178,154 · management and general $18,037 · fundraising $1,954

  • 11b · Fees: legal

    total $263,203 · program services $3,000 · management and general $260,203

  • 11c · Fees: accounting

    total $125,249 · management and general $125,249

  • 11d · Fees: lobbying

    total $24,000 · program services $24,000

  • 11g · Fees: other

    total $1,641,541 · program services $1,230,153 · management and general $411,388

  • 12 · Advertising and promotion

    total $14,627 · program services $8,118 · management and general $6,509

  • 13 · Office expenses

    total $1,966,785 · program services $1,787,287 · management and general $169,350 · fundraising $10,148

  • 14 · Information technology

    total $218,800 · program services $160,021 · management and general $58,779

  • 16 · Occupancy

    total $1,926,565 · program services $1,569,557 · management and general $340,845 · fundraising $16,163

  • 17 · Travel

    total $962,362 · program services $925,825 · management and general $35,192 · fundraising $1,345

  • 20 · Interest

    total $195,071 · program services $195,071

  • 22 · Depreciation, depletion and amortization

    total $1,178,896 · program services $923,709 · management and general $255,187

  • 23 · Insurance

    total $473,417 · program services $409,071 · management and general $60,749 · fundraising $3,597

  • 24a · Other expenses: PROGRAM SUPPLIES

    total $633,014 · program services $625,053 · fundraising $7,961

  • 24b · Other expenses: TRAINING & EDUCATION

    total $336,558 · program services $201,210 · management and general $133,658 · fundraising $1,690

  • 24c · Other expenses: REPAIRS & MAINTENANCE

    total $284,757 · program services $79,937 · management and general $201,872 · fundraising $2,948

  • 24d · Other expenses: BAD DEBT

    total $59,766 · program services $59,766

  • 24e · All other expenses

    total $133,891 · program services $52,172 · management and general $27,167 · fundraising $54,552

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $10,307,021 · end of year $8,231,347

  • 3 · Pledges and grants receivable

    beginning of year $2,360,472 · end of year $2,490,231

  • 4 · Accounts receivable

    beginning of year $4,174,183 · end of year $4,491,949

  • 9 · Prepaid expenses and deferred charges

    beginning of year $840,860 · end of year $618,410

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

    $31,778,652

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

    $19,100,419

  • 10c · Land, buildings and equipment, net

    beginning of year $13,240,330 · end of year $12,678,233

  • 11 · Investments: publicly traded securities

    beginning of year $10,359,954 · end of year $16,524,163

  • 13 · Investments: program-related

    beginning of year $6,468,269 · end of year $9,985,324

  • 14 · Intangible assets

    beginning of year $174,993 · end of year $74,997

  • 15 · Other assets

    beginning of year $3,567,656 · end of year $1,419,618

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,112,655 · end of year $4,017,899

  • 19 · Deferred revenue

    beginning of year $269,161 · end of year $193,713

  • 20 · Tax-exempt bond liabilities

    beginning of year $4,573,784 · end of year $673,281

  • 23 · Secured mortgages and notes payable

    beginning of year $518,516 · end of year $3,725,264

  • 25 · Other liabilities

    beginning of year $477,989 · end of year $1,002,844

  • 27 · Net assets without donor restrictions

    beginning of year $39,337,512 · end of year $44,664,290

  • 28 · Net assets with donor restrictions

    beginning of year $2,204,121 · end of year $2,236,981

Mission and programs · 2022

Mission

FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS.

Activities or mission (Part I)

FOUR OAKS ASSURES CHILDREN BECOME SUCCESSFUL ADULTS.TOTALCHILD IS FOUR OAKS' COMPREHENSIVE AND LONG-TERM APPROACH BASED ON THE IDEA THAT WHEN CHILDREN OVERCOME BARRIERS, FAMILIES, HOMES, NEIGHBORHOODS AND COMMUNITIES ARE STRONGER. TOTALCHILD LOOKS BROADER AND DEEPER, BEYOND SHORT-TERM TREATMENT, IN FOUR KEY AREAS OF A CHILD'S LIFE: BASIC NEEDS, EDUCATION AND WORK, FAMILY, AND COMMUNITY. TOTALCHILD CROSSES ALL PROGRAMMING AND WORKS WITH MANY SERVICE PROVIDERS UNTIL THE CHILD REACHES THEIR 18TH BIRTHDAY TO HELP A CHILD BECOME A SUCCESSFUL ADULT.

  • PMIC/RT: FOUR OAKS' PSYCHIATRIC MEDICAL INSTITUTION FOR CHILDREN (PMIC) AND (RT) ARE PLACES THAT PROVIDE OUT OF HOME TREATMENT OF AN INTENSE NATURE TO HELP CHILDREN WHOSE BEHAVIOR OR EMOTIONAL ISSUES HAVE ESCALATED TO A POINT THAT HAS OFTEN "OVERCOME" THE FAMILY AND SOMETIMES THE COMMUNITY. DURING THEIR TIME WITH US THEY ENGAGE IN A VARIETY OF TREATMENT PROCESSES DESIGNED TO HELP THE CHILD GAIN BETTER CONTROL OVER THEIR OWN BEHAVIOR, BETTER UNDERSTAND THEMSELVES, AND WORK THROUGH ISSUES THAT MAY HAVE ARISEN IN THEIR FAMILIES. FOUR OAKS SERVES CHILDREN IN IOWA RANGING FROM 5-17. WE SERVED OVER 500 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $19,284,241 · Revenue $20,880,876

  • COMMUNITY BASED PROGRAMS: FOUR OAKS OFFERS AN ARRAY OF COMMUNITY BASED PROGRAMS INCLUDING BEHAVIORAL HEALTH INTERVENTION SERVICES, FAMILY CENTERED SERVICES, PARENTS AS TEACHERS, FAMILY SUPPORT, PEDIATRIC INTEGRATED HEALTH, SUPERVISED COMMUNITY TREATMENT & FUNCTIONAL FAMILY THERAPY. THIS ARRAY OF COMMUNITY BASED CHILD AND FAMILY SUPPORT SERVICES HELP TO STABILIZE INDIVIDUAL AND FAMILY FUNCTIONING, REDUCE THE RISK OF CHILD ABUSE AND JUVENILE CRIME, AND ASSISTS FAMILIES TO BE SELF SUFFICIENT IN MEETING THE NEEDS OF THEIR CHILDREN. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 3500 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $9,911,693 · Revenue $10,433,734

  • RRTS: FOUR OAKS HOLDS THE HHS STATE CONTRACT FOR THE RECRUITMENT, RETENTION, TRAINING AND SUPPORT (RRTS) OF RESOURCE FAMILIES IN 4 OF THE 5 STATE SERVICE AREAS. REQUIREMENTS OF THIS CONTRACT ARE TO RECRUIT AND RETAIN FOSTER AND ADOPTIVE PARENTS; PROVIDE SUPPORT TO FOSTER AND ADOPTIVE PARENTS; COMPLETE HOME STUDIES AND MAKE RECOMMENDATIONS TO HHS ON FOSTER CARE AND ADOPTIVE FAMILY APPLICANTS; PROVIDE POST ADOPTION SUPPORT SERVICES TO FAMILIES WITH IOWA ADOPTION SUBSIDY; AND TO MAKE FOSTER FAMILY MATCH RECOMMENDATIONS TO HHS WHEN CHILDREN ARE REFERRED TO FOSTER CARE. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 0-17. WE SERVED OVER 7,000 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $8,167,718 · Revenue $7,516,872

  • FOUR OAKS OFFERS OTHER PROGRAMS THAT INCLUDE AFTER SCHOOL & SUMMER ACTIVITIES, CLASSROOMS THAT HELP SCHOOL DISTRICTS WITH STUDENT BEHAVIORAL ISSUES, AND EMERGENCY SHELTERS. FOUR OAKS SERVES CHILDREN IN IOWA RANGING IN AGE FROM 5-17. WE SERVED OVER 3,500 KIDS AND THEIR FAMILIES DURING THE YEAR.

    Expenses $2,696,729 · Revenue $5,815,860

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

Listed in Part VII

  • Lydia Brown

    CHAIR

    Total calculated
    $0
    Hours/week
    2 + 2 related

  • Jim Choate

    TREASURER

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Mark Danielson

    PAST CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Nancy Hill-Davis

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Karl Hoffman

    SECRETARY

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Richard Allen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jasmine Almoayyed

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Bruce Anderson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dina Dusek

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matt Evans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Emily Flowergarden

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jerry Hunt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Chuck Kent

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Travis Kolder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Mike McDermott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve Moshier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Scott Olson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Anne Parmley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Dr Kristen Rickey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Leah Rodenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Paula Rogers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Hunter Skogman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Vickie Snyder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Marty Stoll

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Giacomo Tormene

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kevin Torner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mike Wilkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mary Beth O'Neill

    PRESIDENT/CEO

    Total calculated
    $285,905
    From this org
    $243,280
    From related orgs
    $0
    Other
    $42,625
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $243,280
    Bonus
    $0
    Other
    $0
    Deferred
    $28,000
    Nontaxable benefits
    $14,625
    Filer's total
    $285,905

  • Debbie Craig

    CHIEF ADVOCACY OFFICER

    Total calculated
    $126,371
    From this org
    $102,076
    From related orgs
    $0
    Other
    $24,295
    Hours/week
    45 + 5 related

  • Steve Schuring

    CHIEF FINANCIAL OFFICER

    Total calculated
    $186,645
    From this org
    $160,593
    From related orgs
    $0
    Other
    $26,052
    Hours/week
    45 + 5 related

    Schedule J breakdown matched by us

    Base
    $160,593
    Bonus
    $0
    Other
    $0
    Deferred
    $5,017
    Nontaxable benefits
    $21,035
    Filer's total
    $186,645

  • Anne Gruenwald

    FORMER PRESIDENT/CEO

    Total calculated
    $364,149
    From this org
    $363,557
    From related orgs
    $0
    Other
    $592
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $363,557
    Deferred
    $582
    Nontaxable benefits
    $10
    Filer's total
    $364,149

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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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 4B
ONE INDIVIDUAL PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING CALENDAR YEAR 2022 WITH CONTRIBUTIONS AS FOLLOWS: MARY BETH O'NEILL - $20,500 THIS INFORMATION IS INCLUDED IN DEFERRED COMPENSATION ON SCHEDULE J, PART II, COL (C). ONE INDIVIDUAL RECIEVED PAYMENT FROM A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN DURING CALENDAR YEAR 2022 WITH PAYMENTS TOTALING: ANNE GRUENWALD - $363,557 THIS INFORMATION WAS ACCRUED AND RECORDED AS DEFERRED ON PROR YEAR 990'S. IT IS NOW INCLUDED ON FORM 990 PART VII, COLUMN D AND ALSO ON SCHEDULE J PART II, COLUMN B(III) AND COLUMN F.

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.

  • 3200 PIONEER LLLP (GENERAL INTEREST)

    RELATED · LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 1% owned · share of income -$1,209 · share of assets $132,146 · general or managing partner

    Directly controlled by 3200 PIONEER AVE SE LLC

  • BROWN APARTMENTS LP

    RELATED · LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 0.01% owned · share of income -$13 · share of assets $546,750 · general or managing partner

    Directly controlled by AFFORDABLE HOUSING NETWORK INC

  • HARBET AVENUE LIMITED PARTNERSHIP

    RELATED · LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 15.49% owned · share of income -$38,336 · general or managing partner

    Directly controlled by AHNI HOLDINGS

  • SUGAR CREEK BEND LLLP

    RELATED · LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 0.01% owned · share of income -$6 · share of assets $30 · general or managing partner

    Directly controlled by AHNI PROPERTIES INC

Related corporations and trusts

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

  • AHNI PROPERTIES INC

    C · LOW INCOME RESIDENTIAL REAL ESTATE MANAGEMENT · IA · 100% owned · share of income -$7 · controlled entity

    Directly controlled by AFFORDABLE HOUSING NETWORK INC

  • HARBET AVENUE PROPERTIES INC

    C · INACTIVE - LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 100% owned · controlled entity

    Directly controlled by AFFORDABLE HOUSING NETWORK INC

  • 3200 PIONEER AVENUE SE LLC

    C · LOW INCOME RESIDENTIAL REAL ESTATE RENTAL · IA · 100% owned · share of income -$1,209 · share of assets $114,664 · controlled entity

    Directly controlled by AFFORDABLE HOUSING NETWORK INC

  • HARBET AVENUE CORP

    C · LOW INCOME RESIDENTIAL REAL ESTATE - NO ACTIVITY · IA · 79% owned · controlled entity

    Directly controlled by AFFORDABLE HOUSING NETWORK INC

Provenance

Return type
form_990
Tax year
2022
Filed
26 April 2024
IRS schema version
2022v5.0
Source object
202411219349302226

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