CHILDSERVE HOMES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
CHILDSERVE HOMES INC (EIN 42-1264664)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-11-08
IRS object ID
201323129349301002
Schema version
2012v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-11-08T08:22:52-06:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN421229486EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKS LODDEN PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line11441 29TH STREET STE 305AddressLine1
CityWEST DES MOINESCity
StateIAState
ZIP Code502661357ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN421264664EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1CHILDSERVE HOMES INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlCHILNameControl
Phone5157278750Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 707AddressLine1
CityJOHNSTONCity
StateIAState
ZIP Code501310707ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameLLOYD VANDER KWAAKName
TitlePRESIDENT/CEOTitle
Phone5157278750Phone
Date Signed2013-10-31DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameBRENT L ALEXANDERName
PTINP00075113PTIN
Phone5152237300Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonLLOYD VANDER KWAAKNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line1PO BOX 707AddressLine1
CityJOHNSTONCity
StateIAState
ZIP Code501310707ZIPCode
FieldValueIRS element (for citing)
Gross Receipts7681613GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.CHILDSERVE.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1985YearFormation
State Legal DomicileIAStateLegalDomicile
Activity Or Mission DescriptionWE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE.ActivityOrMissionDescription
Nbr Voting Members Governing Body6NbrVotingMembersGoverningBody
Nbr Independent Voting Members5NbrIndependentVotingMembers
Total Nbr Employees232TotalNbrEmployees
Total Nbr Volunteers26TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year93697ContributionsGrantsPriorYear
Contributions Grants Current Year96189ContributionsGrantsCurrentYear
Program Service Revenue Prior Year7317038ProgramServiceRevenuePriorYear
Program Service Revenue CY7585407ProgramServiceRevenueCY
Investment Income Prior Year8InvestmentIncomePriorYear
Investment Income Current Year17InvestmentIncomeCurrentYear
Other Revenue Prior Year1000OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year7411743TotalRevenuePriorYear
Total Revenue Current Year7681613TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year5484020SalariesEtcPriorYear
Salaries Etc Current Year5626226SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year2047174OtherExpensePriorYear
Other Expenses Current Year2195868OtherExpensesCurrentYear
Total Expenses Prior Year7531194TotalExpensesPriorYear
Total Expenses Current Year7822094TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-119451RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-140481RevenuesLessExpensesCY
Total Assets BOY3838601TotalAssetsBOY
Total Assets EOY3662091TotalAssetsEOY
Total Liabilities BOY4608725TotalLiabilitiesBOY
Total Liabilities EOY4572695TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY-770124NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY-910604NetAssetsOrFundBalancesEOY
Mission DescriptionTO ENHANCE THE WELL BEING OF CHILDREN WITH SPECIAL HEALTH CARE NEEDS BY PROVIDING CARE IN COMMUNITY BASED GROUP HOMES.MissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense5576660Expense
Revenue6265047Revenue
DescriptionRESIDENTIAL CARE SERVICES WERE PROVIDED IN 11 HOME LOCATIONS PROVIDING NURSING SERVICES, BEHAVIOR SUPPORT, AND THERAPY SERVICES. THIS PROGRAM IS LICENSED FOR 54 CHILDREN BY THE STATE OF IOWA AS AN INTERMEDIATE CARE FACILITY FOR THE MENTALLY RETARDED. THE ACTIVE TREATMENT PROGRAM FOCUSES ON ENABLING CHILDREN TO ACHIEVE GROWTH AND DEVELOPMENTAL MILESTONES. A TOTAL OF 61 DIFFERENT CHILDREN WERE SERVED WITH AN OCCUPANCY RATE OF 99.2%.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense1046219Expense
Revenue1320360Revenue
DescriptionRESIDENTIAL CARE SERVICES ARE PROVIDED IN 4 APARTMENT LOCATIONS PROVIDING DAILY CARE SUPPORT, ACTIVITIES OF DAILY LIVING SKILL DEVELOPMENT, BEHAVIOR MANAGEMENT AND THERAPY SERVICES. THIS PROGRAM IS LICENSED FOR 12 YOUNG ADULTS BY THE STATE OF IOWA AS A SUPPORTED COMMUNITY LIVING/RESIDENTIAL FACILITY. A TOTAL OF 12 DIFFERENT CHILDREN WERE SERVED WITH AN OCCUPANCY RATE OF 93.93%.Description
FieldValueIRS element (for citing)
Total Program Service Expense6622879TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities1ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With10964NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees232NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members6NbrVotingGoverningBodyMembers
Number Independent Voting Members5NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1CHILDSERVEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number5157278750TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1PO BOX 707AddressLine1
CityJOHNSTONCity
StateIAState
ZIP Code501310707ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekAverage Hours Per Week RelatedAverageHoursPerWeekRelatedIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensation
JOEL NELSON
VICE CHAIR0.302.40XX000
KIP ALBERTSON
TREASURER0.302.10XX000
LLOYD VANDER KWAAK
PRESIDENT/CEO7.0033.00XX5342523852127267
FRANK STORK
SECRETARY0.302.10XX000
JOHN TEMPLE
PAST CHAIR0.302.10XX000
PAUL NAGEL
CHAIR0.302.10XX000
FieldValueIRS element (for citing)
Total Reportable Comp From Org53425TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs238521TotalReportableCompFrmRltdOrgs
Total Other Compensation27267TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Related Organizations96189RelatedOrganizations
Total Contributions96189TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
ICF/MR RESIDENTIAL REV62300062650476265047
SCL RESIDENTIAL REVENU62300013203601320360
FieldValueIRS element (for citing)
Total Program Service Revenue7585407TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column17TotalRevenueColumn
Exclusion$17ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column7681613TotalRevenueColumn
Related Or Exempt Function Income7585407RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$17ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total58327Total
Management And General58327ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total4768359Total
Program Services4458562ProgramServices
Management And General309797ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total35125Total
Program Services32897ProgramServices
Management And General2228ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total413871Total
Program Services392227ProgramServices
Management And General21644ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total350544Total
Program Services324912ProgramServices
Management And General25632ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total25744Total
Program Services25744ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total340851Total
Program Services337055ProgramServices
Management And General3796ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total405314Total
Program Services386661ProgramServices
Management And General18653ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total71162Total
Program Services70781ProgramServices
Management And General381ManagementAndGeneral

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total7501Total
Program Services5558ProgramServices
Management And General1943ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total147969Total
Program Services147969ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total180894Total
Program Services180894ProgramServices

Insurance Insurance

FieldValueIRS element (for citing)
Total51930Total
Program Services50622ProgramServices
Management And General1308ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalManagement And GeneralManagementAndGeneralProgram ServicesProgramServices
ADMINISTRATION SUPPORT701669701669
WORKERS COMPENSATION EX1195113138116373
EQUIPMENT REPAIR AND MA4908349083
FOUNDATION SUPPORT3708037080

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total57160Total
Program Services43541ProgramServices
Management And General13619ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total7822094Total
Program Services6622879ProgramServices
Management And General1199215ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY52766BOY
EOY19217EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY734703BOY
EOY712898EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY1300BOY
EOY4030EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis4530349LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec1604403LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY3049832BOY
EOY2925946EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY3838601BOY
EOY3662091EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY225123BOY
EOY227148EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY4383602BOY
EOY4345547EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY4608725BOY
EOY4572695EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY-770124BOY
EOY-910604EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY-770124BOY
EOY-910604EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3838601BOY
EOY3662091EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses-140481ReconcilationRevenueExpenses
Reconcilation Other Changes1ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement ConsolidatedXFinancialStatementConsolidated
FieldValueIRS element (for citing)
Audit Committee1AuditCommittee
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2XPubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years60422CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years57654CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years69378CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year93697CurrentTaxYearMinus1Year
Current Tax Year96189CurrentTaxYear
Total377340Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years6871746CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years7077430CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years6897449CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year7318038CurrentTaxYearMinus1Year
Current Tax Year7585407CurrentTaxYear
Total35750070Total

Total509 Total509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years6932168CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years7135084CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years6966827CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year7411735CurrentTaxYearMinus1Year
Current Tax Year7681596CurrentTaxYear
Total36127410Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Amts From Subst Contributors AmtsFromSubstContributors

FieldValueIRS element (for citing)
Total0Total

Support From DQ Ps Etc SupportFromDQPsEtc

FieldValueIRS element (for citing)
Total0Total
FieldValueIRS element (for citing)
Public Support Total50936127410PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years179CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years97CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years14CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8CurrentTaxYearMinus1Year
Current Tax Year17CurrentTaxYear
Total315Total

Investment Income And UBTI InvestmentIncomeAndUBTI

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years179CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years97CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years14CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year8CurrentTaxYearMinus1Year
Current Tax Year17CurrentTaxYear
Total315Total

Total Support Total TotalSupportTotal

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years6932347CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years7135181CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years6966841CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year7411743CurrentTaxYearMinus1Year
Current Tax Year7681613CurrentTaxYear
Total36127725Total
FieldValueIRS element (for citing)
Public Support Percentage5091.00000PublicSupportPercentage509
Prior Year Support Percentage1.00000PriorYearSupportPercentage
Investment Income Percentage0.00000InvestmentIncomePercentage
Thirty Three Percnt Tests CY509XThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Land Land

FieldValueIRS element (for citing)
Investment Cost Or Other Basis392058InvestmentCostOrOtherBasis
Book Value392058BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis3696390InvestmentCostOrOtherBasis
Depreciation1330166Depreciation
Book Value2366224BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Investment Cost Or Other Basis172056InvestmentCostOrOtherBasis
Depreciation117449Depreciation
Book Value54607BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Investment Cost Or Other Basis269845InvestmentCostOrOtherBasis
Depreciation156788Depreciation
Book Value113057BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings2925946TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionDUE TO AFFILIATESDescription
Amount$4,345,547Amount
FieldValueIRS element (for citing)
Total Of Amounts4345547TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X, LINE 2:ReturnReference
ExplanationACCOUNTING FOR UNCERTAIN TAX POSITIONS: CHILDSERVE, INC. AND SUBSIDIARIES (EXCEPT FOR CHILDSERVE CLINIC) HAVE DETERMINATION LETTERS FROM THE IRS WITH VARIOUS DATES STATING THE ORGANIZATION AND ITS SUBSIDIARIES ARE EXEMPT FROM INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CHILDSERVE, INC. AND SUBSIDIARIES FILES FORM 990 TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. ANY INTEREST AND PENALTY PAYMENTS WOULD BE RECORDED IN SEPARATE ACCOUNTS IN THE OPERATING EXPENSES. THE ORGANIZATION'S REMAINING OPEN YEARS SUBJECT TO EXAMINATION INCLUDE THE YEARS ENDED JUNE 30, 2010 THROUGH JUNE 30, 2013. CHILDSERVE CLINIC WAS INCORPORATED DURING THE YEAR ENDED JUNE 30, 2012 AND APPLIED FOR TAX-EXEMPT STATUS DURING THE YEAR ENDING JUNE 30, 2013.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Idemnification Gross Up PaymentsXIdemnificationGrossUpPayments
Written Policy Re T And E Expenses1WrittenPolicyReTAndEExpenses
Substantiation Required1SubstantiationRequired
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org1CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs1CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonLLOYD VANDER KWAAKNamePerson
TitlePRESIDENT/CEOTitle
Base Compensation Filing Org42741BaseCompensationFilingOrg
Comp Based On Related Orgs190819CompBasedOnRelatedOrgs
Bonus Filing Org5677BonusFilingOrg
Bonus Related Orgs25344BonusRelatedOrgs
Other Compensation Filing Org5007OtherCompensationFilingOrg
Other Compensation Related Orgs22358OtherCompensationRelatedOrgs
Deferred Comp Filing Org3132DeferredCompFilingOrg
Deferred Comp Related Orgs13981DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org1858NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs8296NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org58415TotalCompensationFilingOrg
Total Compensation Related Orgs260798TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

Return ReferenceReturnReferenceExplanationExplanation
PART I, LINE 1ATHE TAX INDEMNIFICATION AND GROSS-UP PAYMENTS ARE RELATED TO TAXABLE FRINGE BENEFITS INCLUDED AS COMPENSATION FOR THE PRESIDENT/CEO OF THE ORGANIZATION.
PART I, LINE 3CHILDSERVE INC. (A RELATED ORGANIZATION) OBTAINS A COMPREHENSIVE MARKET BASED STUDY TO OBTAIN COMPENSATION DATA FOR EACH KEY EMPLOYEE FROM SIMILAR TYPE AGENCIES AND ORGANIZATIONS EVERY THREE YEARS. DURING THE YEARS WHEN THE STUDY IS NOT CONDUCTED, MARKET BASED INFORMATION SUCH AS CPI OR COMPARABLE DATA WILL BE USED ANNUALLY TO MAKE ADJUSTMENTS TO THE MIDPOINT. THE EXECUTIVE COMMITTEE OF CHILDSERVE INC.'S BOARD OF DIRECTORS HAS THE RESPONSIBILITY TO OVERSEE THE IMPLEMENTATION OF THE EXECUTIVE COMPENSATION POLICY. THE EXECUTIVE COMMITTEE WILL APPROVE THE COMPENSATION ARRANGEMENTS FOR THE PRESIDENT/CEO WITHOUT DISCUSSION OR VOTING PARTICIPATION OF THE PRESIDENT/CEO.
PART I, LINE 6INCENTIVE PAY IS BASED ON MEETING A COMPREHENSIVE SET OF RESULTS WHICH INCLUDES NET EARNINGS.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReferenceExplanationExplanationIdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11THE ORGANIZATION'S POLICY FOR REVIEW OF THE FORM 990 RETURN INCLUDES REVIEW BY THE INDEPENDENT AUDIT SUBCOMMITTEE OF THE FINANCE COMMITTEE AND DISTRIBUTION TO THE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12CMEMBERS OF THE GOVERNING BOARD AND KEY EMPLOYEES ARE REQUIRED BY POLICY TO ACKNOWLEDGE IN WRITING THEIR UNDERSTANDING AND COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. THIS IS DONE ANNUALLY WITH 100% RESPONSE RATE REQUIRED.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE OF THE CHILDSERVE INC. (A RELATED ORGANIZATION) BOARD OF DIRECTORS HAS THE RESPONSIBILITY TO OVERSEE THE IMPLEMENTATION OF THE EXECUTIVE COMPENSATION POLICY FOR THE THREE KEY EMPLOYEES: PRESIDENT/CEO, VICE PRESIDENT OF ADMINISTRATION, AND VICE PRESIDENT OF PROGRAMS. 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.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9:ROUNDING 1.CHANGES IN NET ASSETS OR FUND BALANCES:

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (8 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrgControlledOrg
CHILDSERVE HABILITATION CENTER
PO BOX 707JOHNSTONIA50131420680245SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
CHILDSERVE MEDICAL EQUIPMENT & SUPPLY INC
PO BOX 707JOHNSTONIA50131421264666SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
CHILDSERVE THERAPY INC
PO BOX 707JOHNSTONIA50131420680420SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
CHILDSERVE INC
PO BOX 707JOHNSTONIA50131421271420PARENT COMPANY FOR BENEFIT & SUPPORT OF PROGRAMS/ SERVICES OF CHILDSERVEIA501(C)(3)LINE 90
CHILDSERVE COMMUNITY OPTIONS
PO BOX 707JOHNSTONIA50131421390033SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
CHILDSERVE HOMECARE INC
PO BOX 707JOHNSTONIA50131421478832SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
CHILDSERVE FOUNDATION INC
PO BOX 707JOHNSTONIA50131421157665DEVELOP, RECEIVE AND GRANT FINANCIAL ASSISTANCE TO CHILDSERVE ORGANIZATIONSIA501(C)(3)LINE 11A, I0
THE CHILDSERVE CLINIC INC
PO BOX 707JOHNSTONIA50131455327981SEE PART VII - SUPPLEMENTAL INFORMATIONIA501(C)(3)LINE 9CHILDSERVE INC0
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org1GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Dividends Related Organization0DividendsRelatedOrganization
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs1RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees1SharingOfPaidEmployees
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrg
Other Transfer To Other Org1OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)

Transaction TypeTransactionTypeAmount InvolvedAmountInvolvedMethod Of Amt DeterminationMethodOfAmtDetermination
CHILDSERVE HABILITATION CENTER
R38055ACTUAL CASH TRANSFERRED
CHILDSERVE HABILITATION CENTER
M13589MAINT & HSKPG BASED ON HOURS USED
CHILDSERVE HABILITATION CENTER
K16862BASED ON SQUARE FOOTAGE
CHILDSERVE INC
O701670BASED ON PROPORTIONATE REVENUE
CHILDSERVE FOUNDATION INC
O37080BASED ON HISTORICAL SUPPORT %
CHILDSERVE FOUNDATION INC
C96189BASED ON APPROVED NEEDS
CHILDSERVE HABILITATION CENTER
M2976TRANSPORTATION BASED ON HOURS USE
CHILDSERVE HABILITATION CENTER
M122253MAINT & HSKPG BASED ON HOURS USED

Form990 Schedule R Part VII Form990ScheduleRPartVII

FieldValueIRS element (for citing)
Return ReferencePART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS:ReturnReference
ExplanationNAME OF RELATED ORGANIZATION: CHILDSERVE HABILITATION CENTER PRIMARY ACTIVITY: PROVIDE PEDIATRIC SKILLED NURSING AND SERVICES FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS AND CHRONIC HEALTH CONDITIONS NAME OF RELATED ORGANIZATION: CHILDSERVE MEDICAL EQUIPMENT & SUPPLY, INC. PRIMARY ACTIVITY: PROVIDE MOBILITY EQUIPMENT, SPECIALTY MEDICAL SUPPLIES, AND SERVICES FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE THERAPY, INC. PRIMARY ACTIVITY: PROVIDE SKILLED THERAPY AND AUDIOLOGY SERVICES FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE COMMUNITY OPTIONS PRIMARY ACTIVITY: PROVIDE INTEGRATED SERVICES AND COMMUNITY CARE FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: CHILDSERVE HOMECARE, INC. PRIMARY ACTIVITY: PROVIDE SPECIALTY HOME HEALTH CARE FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS NAME OF RELATED ORGANIZATION: THE CHILDSERVE CLINIC, INC. PRIMARY ACTIVITY: IMPROVE ACCESS TO PEDIATRIC SUBSPECIALTY MEDICAL SERVICES, PEDIATRIC REHABILITATION SERVICES, AND IN-HOME FAMILY SUPPORT SERVICESExplanation

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