2023-01-04T08:05:44-06:00 2020-12-31 FORVIS LLP 111 E Wayne St Suite 600 Fort Wayne IN 46802 990 2020-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC % BRANDON LEIST DIR OF FINANC WHIT 2605631158 5233 S 50 E WABASH IN 46992 BRANDON LEIST DIRECTOR OF FINANCE 2605631158 2021-11-15 true BYRON BRUNN 999009999 ASHLEY E WHITMAN P01883404 2604604000 3 2020 2023-03-07 01:45:13Z X RON EVANS 5233 S 50 E WABASH IN 46992 45076597 false X WWW.WHITESKIDS.ORG X 1850 IN THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, DEVELOPMENT AND SPIRIT GROWTH. 11 10 357 10 0 723449 7345515 17398609 16520830 2014470 2024103 -228145 507064 19908383 26397512 0 0 0 0 10961720 10535483 0 0 777992 9610716 8576725 20572436 19112208 -664053 7285304 39964239 41562401 2201142 1796098 37763097 39766303 X THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, PERSONAL DEVELOPMENT AND SPIRITUAL GROWTH. THE ORGANIZATION WAS INCORPORATED AS A NOT-FOR-PROFIT ORGANIZATION ON MARCH 7, 1935, UNDER THE LAWS OF THE STATE OF INDIANA. false false 10926371 10727870 RESIDENTIAL SERVICES: THE ORGANIZATION PROVIDES CARE, TREATMENT AND EDUCATIONAL SERVICES FOR OVER 250 YOUTHS EACH YEAR. CHILDREN ARE REFERRED TO THIS PROGRAM BY COUNTY JUVENILE COURTS AND LOCAL OFFICES OF THE DEPARTMENT OF CHILDREN SERVICES THROUGHOUT INDIANA. YOUTHS IN RESIDENTIAL CARE ARE ENROLLED IN GRADES SIX THROUGH TWELVE AND IN PLACEMENT FOR AN AVERAGE OF SIX TO NINE MONTHS. THESE SERVICES ARE PROVIDED ON THE RESIDENTIAL CAMPUS LOCATED IN WABASH, INDIANA. 5014585 5938410 THERAPEUTIC FOSTER CARE: THE ORGANIZATION CARES FOR MORE THAN 250 CHILDREN EACH YEAR IN NEARLY 130 FOSTER HOMES THROUGHOUT INDIANA. CHILDREN RANGE IN AGE FROM NEWBORN TO 21 YEARS OF AGE. THE LENGTH OF STAY OF THE CHILDREN IN THE FOSTER HOMES IS DEPENDENT UPON THE TREATMENT NEEDS OF THE CHILDREN. 137321 159216 COMMUNITY-BASED SERVICES: COMMUNITY-BASED SERVICES ATTEMPTS TO PROVIDE NECESSARY SERVICES, WHICH ENABLE FAMILIES TO ACHIEVE PERMANENCE OR ASSIST IN REUNIFYING CHILDREN WITH THEIR PARENTS. YOUTHS ARE REFERRED TO THIS PROGRAM BY COUNTY JUVENILE COURTS AND LOCAL OFFICES OF THE DEPARTMENT OF CHILDREN SERVICES THROUGHOUT INDIANA. FATHER ENGAGEMENT SERVICES: THE ORGANIZATION PROVIDES FATHER ENGAGEMENT SERVICES TO FATHERS THROUGH REFERRAL FROM THE DEPARTMENT OF CHILD SERVICES. THE GOAL OF THE FATHER ENGAGEMENT SERVICES IS TO IMPROVE THE OVERALL WELL-BEING OF FAMILIES AND COMMUNITIES SERVED THROUGH STRENGTHENING THE PRESENCE AND UNDERSTANDING THE IMPORTANCE AND SKILL SETS OF ITS FATHERS. WHITE'S UTILIZES EVIDENCED-BASED TREATMENT MODALITIES INCLUDING MOTIVATIONAL INTERVIEWING AND NURTURING PARENTING. TREATMENT BASED ON THESE MODELS HAS PROVEN TO BE EFFECTIVE IN HELPING FATHERS RESOLVE AMBIVALENCE REGARDING THEIR CIRCUMSTANCES AND CHANGE MALADAPTIVE BEHAVIORS TO IMPROVE PARENTING SKILLS. THROUGH ADVOCACY AND EVIDENCE-BASED PROGRAMMING, FATHERS GROW AS LEADERS, COMMUNICATORS AND NURTURERS TO STRENGTHEN FAMILY TIES AND GENERATE POSITIVE OUTCOMES FOR THEIR CHILDREN AND OTHERS. 16078277 true true false false false false false false false true true false false false true false false true true false false false false false true false false false false true false false false false false false true false true false false false true true false false false true 23 0 357 true false false false false false false false false false false false false X 11 10 false false false false false false false true true false false false true true true true true true true false IN X BRANDON LEIST DIR OF FINANC 2605631158 5233 S 50 E WABASH IN 46992 RONALD EVANS CHIEF EXECUTIVE OFFICER 50.0 0.0 X 173851 0 46173 MICHAEL HORN CHIEF OPERATING OFFICER 50.0 0.0 X 146072 0 29260 SHANE WHYBREW DIRECTOR OF DONOR STEWARDSHIP 50.0 0.0 X 108546 0 27357 LANI CZARNIECKI DIRECTOR 1.0 0.0 X 0 0 0 JERRY DAIN DIRECTOR 1.0 0.0 X 0 0 0 BRANDT DOWNING TREASURER 1.0 0.0 X X 0 0 0 DWIGHT ELLIOT SECRETARY 1.0 0.0 X X 0 0 0 BARB LOCHNER DIRECTOR 1.0 0.0 X 0 0 0 KEN PERKINS DIRECTOR 1.0 0.0 X 0 0 0 DAMON SEACOTT PRESIDENT 1.0 0.0 X X 0 0 0 DOUG SHOEMAKER DIRECTOR 1.0 0.0 X 0 0 0 TOM COCHRAN DIRECTOR 1.0 0.0 X 0 0 0 PAT MORROW DIRECTOR 1.0 0.0 X 0 0 0 KELLY STOUFFER VICE PRESIDENT 1.0 0.0 X X 0 0 0 428469 0 102790 3 false true false MICHAEL KINDER SONS PO BOX 10572 FT WAYNE IN 46853 CONSTRUCTION 4064840 ARAMARK CORPORATION 24818 NETWORK PLACE CHICAGO IL 60673 CAFETERIA SERVICE 549393 HIRONS AND COMPANY 422 E NEW YORK ST INDIANAPOLIS IN 46202 MARKETING 146793 PAUL'S FLOOR COVERING 2719 S OLD SR 15 WABASH IN 46992 FLOORING 138948 ENTERPRISE FM TRUST 600 CORPORATE PARK DR ST LOUIS MO 63105 VEHICLE LEASE 292830 8 1959 2740773 4602783 1023398 7345515 RESIDENTIAL SERVICES 623990 10423204 10423204 THERAPEUTIC FOSTER 623990 5938410 5938410 HOME-BASED FEES 623990 159216 159216 16520830 516367 516367 0 0 649231 482176 167055 0 167055 167055 17982637 1713403 16856867 1331437 1125770 381966 1507736 1507736 43948 1959 8605 35343 35343 0 0 0 0 0 0 CANTEEN REVENUE 900099 304666 304666 304666 26397512 16825496 2226501 0 0 0 0 367856 367856 42413 37592 3505 1316 9306158 8153158 705351 447649 60723 60723 228200 192945 26044 9211 530133 423981 78766 27386 0 0 81465 81465 0 0 147733 147733 105372 70805 31945 2622 43076 19445 6807 16824 718908 388239 259307 71362 311155 276027 28124 7004 0 411165 411073 92 662558 555349 71786 35423 0 0 6778 9 6769 0 614018 488782 105764 19472 2437485 2107228 217220 113037 PER DIEM 1919386 1919386 FOOD 266025 255616 4127 6282 CLOTHING AND CARE 116170 102494 12882 794 BAD DEBT EXPENSE 380706 380706 354725 295442 39673 19610 19112208 16078277 2255939 777992 4825 4539 1148748 1709648 125225 329028 1218454 2971071 0 0 0 0 0 0 113990 129408 214509 345225 22384556 10845485 11312826 11539071 24129994 24393636 0 0 0 0 0 0 1695668 140775 39964239 41562401 1497063 1282583 0 0 0 0 0 0 0 0 0 0 0 0 0 0 704079 513515 2201142 1796098 X 30121584 28678897 7641513 11087406 37763097 39766303 39964239 41562401 X 7285304 654224 -5936322 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24129995 2172950 1909309 24393636 21812916 282601 2353344 318866 24129995 25449673 74807 -709823 3001741 21812916 24336724 70539 2343657 1301247 25449673 23819458 11683 856763 351180 24336724 0.65016 0.15985 0.18999 true false 171507 171507 19899992 8964944 10935048 2038860 1773365 265495 274197 107176 167021 11539071 0 AMOUNTS HELD FOR OTHERS 513515 513515 27402872 654224 498869 1153093 26249779 147733 147733 26397512 19455256 490781 490781 18964475 147733 147733 19112208 ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. ENDOWMENT FUNDS The endowment funds are intended to be used in accordance with the restrictions set forth by the donor. The funds are to be invested with principal preservation in mind and to remain in perpetuity for a defined time period. RECONCILIATION PART XI, LINE 2D RENT EXPENSE $482,176 FUNDRAISING EXPENSE 8,605 CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 3,010 CHANGE IN VALUE OF BENEFICIAL INTEREST 5,078 TOTAL $498,869 PART XII, LINE 2D RENT EXPENSE $482,176 FUNDRAISING EXPENSE 8,605 TOTAL $490,781 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 WHITE'S PROVIDES A VOCATIONAL AND EDUCATIONAL TRAINING SCHOOL FOR TROUBLED YOUTHS OF ANY ETHNIC AND RELIGIOUS BACKGROUND. THE RACIALLY NONDISCRIMINATION POLICY IS PUBLICLY DISPLAYED ON THE WEBSITE. SCHEDULE E, PART I, LINE 6A THE ORGANIZATION RECEIVES AID TO SUPPORT THE SCHOOL LUNCH PROGRAM. H FREEMAN ASSOCIATES CONSULTING false DINNER 32580 1466 31114 4805 GOLF OUTING 13327 493 12834 3800 0 45907 1959 43948 8605 8605 35343 X true true X X X false false false false false false false false false RONALD EVANS CHIEF EXECUTIVE OFFICER 173851 0 0 0 0 0 12173 0 34000 0 220024 0 MICHAEL HORN CHIEF OPERATING OFFICER 146072 0 0 0 0 0 1760 0 27500 0 175332 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE CEO IS PROVIDED HOUSING WITH AN ESTIMATED VALUE OF $14,500 FOR 2020. THIS AMOUNT IS EXCLUDABLE FROM INCOME UNDER IRC SECT. 119. SUSAN FISHER DAUGHTER OF JERRY DAIN 42413 EMPLOYEE COMPENSATION false X 2 1023398 FMV false true false PART VI, SECTION A, LINE 1B JERRY DAIN IS CONSIDERED NON-INDEPENDENT DUE TO THE TRANSACTIONS LISTED ON SCHEDULE L. PART VI, SECTION B, LINE 11 THE CHIEF EXECUTIVE OFFICER, THE director OF FINANCE, AND AN INDEPENDENT CPA FIRM PERFORM A DETAILED REVIEW OF THE FORM 990 AND THEN PROVIDE THE FORM AND RELATED SCHEDULES, EXCLUDING SCHEDULE B, TO THE FULL BOARD PRIOR TO SUBMISSION TO THE IRS. PART VI, SECTION B, LINE 12 A QUESTIONNAIRE IS SENT OUT ANNUALLY TO ALL OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE PERSONAL AND BUSINESS RELATIONSHIPS. THE QUESTIONNAIRES ARE REVIEWED ANNUALLY. IF A CONFLICT EXISTS RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS DECISIONS IN THE TRANSACTIONS. PART VI, SECTION B, LINE 15 A & B THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL ALONG WITH OTHER OFFICERS OR KEY EMPLOYEES' COMPENSATION IS LARGELY DETERMINED BY CLOSELY EXAMINING AND TRACKING INDUSTRY DATA AND TRENDS. PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XI, LINE 9 CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS $3,010 CHANGE IN BENEFICIAL INTEREST IN PERPETUAL TRUSTS $5,078 CAPITAL TRANSFER FROM RELATED ORGANIZATION $-5,944,410 TOTAL $-5,936,322 FORM 990 PAGE 1 ITEM B THE FORM 990 FOR 12/31/2020 IS BEING AMENDED TO CORRECTLY REPORT ITEMS THROUGHOUT THE ORIGINALLY FILED FORM 990. DURING PREPARATION OF THE 12/31/2021 RETURN, IT WAS DISCOVERED THAT A SEPARATE 501(C)(3) ENTITY HAD BEEN FORMED TO HOLD WHAT WAS ONCE A SINGLE PROGRAM SERVICE OF WHITE'S RESIDENTIAL & FAMILY SERVICES. THE INFORMATION FOR THE SEPARATE ENTITY HAD INADVERTENTLY BEEN REPORTED ON WHITE'S RESIDENTIAL & FAMILY SERVICES INSTEAD OF A SEPARATE FORM 990. THE AMENDED RETURN REVISES DISCLOSURES AND REPORTS REVISED FINANCIAL INFORMATION. THE FOLLOWING LINES/SCHEDULES HAVE BEEN CORRECTED: PART III LINE 4A. PART IV LINE 34. PART VIII, IX, AND X TO REMOVE ALL ACTIVITY OF THE SEPARATE ENTITY. SCHEDULE D PART VI, XI, AND XII TO REMOVE ALL ACTIVITY OF THE SEPARATE ENTITY. SCHEDULE R PART II TO ADD THE SEPARATE ENTITY AS A RELATED TAX-EXEMPT ORGANIZATION AND PART V TO REPORT TRANSACTIONS WITH THE RELATED ENTITY. WRFS SERVICES LLC 5233 S 50 E WABASH IN 46992 350883520 SERVICE IN 20664222 2779168 WHITE'S RES COMPASS ROSE ACADEMY 5233 S 50 E WABASH IN 46992 843803269 SCHOOL IN 501C3 2 WHITE'S RES false false true false false false false false false false false false false false false false false false false false COMPASS ROSE ACADEMY B 5944410 FMV