Civic Intelligence

Whitington Homes and Services for Children and Families Inc.

990 • Fiscal year 2019 • EIN 31-0884478

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 28, 2020

2423 Fairfield AvenueFort Wayne, IN 46807

(260) 745-9431

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.06x

Higher debt load relative to assets than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

78th percentile

$127,013

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2019

Assets

$1,326,271

No earlier filing loaded for comparison.

Net Assets

$1,245,475

No earlier filing loaded for comparison.

Liabilities

$80,796

No earlier filing loaded for comparison.

Revenue

$1,012,485

No earlier filing loaded for comparison.

Expenses

$1,154,693

No earlier filing loaded for comparison.

Net Income

-$142,208

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2019: $1,326,271Liabilities 2019: $80,796Net Assets 2019: $1,245,4752019Assets 2020: $1,442,425Liabilities 2020: $67,744Net Assets 2020: $1,374,6812020Assets 2021: $1,423,890Liabilities 2021: $52,068Net Assets 2021: $1,371,8222021Assets 2022: $1,113,161Liabilities 2022: $52,288Net Assets 2022: $1,060,8732022Assets 2023: $1,425,566Liabilities 2023: $54,658Net Assets 2023: $1,370,9082023Assets 2024: $1,652,319Liabilities 2024: $49,782Net Assets 2024: $1,602,5372024

Highlighted filing

2019

Assets$1,326,271
Liabilities$80,796
Net Assets$1,245,475

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,012,485Expenses 2019: $1,154,693Net Income 2019: -$142,2082019Revenue 2020: $1,082,547Expenses 2020: $953,341Net Income 2020: $129,2062020Revenue 2021: $876,528Expenses 2021: $879,387Net Income 2021: -$2,8592021Revenue 2022: $483,808Expenses 2022: $794,757Net Income 2022: -$310,9492022Revenue 2023: $1,186,365Expenses 2023: $876,330Net Income 2023: $310,0352023Revenue 2024: $1,179,671Expenses 2024: $948,042Net Income 2024: $231,6292024

Highlighted filing

2019

Revenue$1,012,485
Expenses$1,154,693
Net Income-$142,208
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 28, 2020
Return Version
2019v5.0
Gross Receipts
$1,082,560
Mission and Program Overview

Mission

Mission: To develop independent life skills that lead to self-sufficient families.Vision: All children, youth and families are independent, self-sufficient and contributing members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$852,633$821,578▼ $31,055
Cash and Non-Interest-Bearing Accounts$195,674$338,546▲ $142,872
Accounts Receivable$173,754$83,484▼ $90,270
Savings and Temporary Cash Investments$221,603$76,775▼ $144,828
Prepaid Expenses and Deferred Charges$11,663$5,888▼ $5,775
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,455,327$1,326,271▼ $129,056
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$67,644$80,796▲ $13,152
Total Liabilities$67,644$80,796▲ $13,152
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,361,644$1,226,197▼ $135,447
Net Assets With Donor Restrictions$26,039$19,278▼ $6,761
Total Net Assets Fund Balance$1,387,683$1,245,475▼ $142,208
Total Liabilities and Net Assets / Fund Balance$1,455,327$1,326,271▼ $129,056

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$785,642$756,406$1,542,048
Equipment$18,610$74,576$93,186
Land$17,326-$17,326
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth GulinoExecutive DirectorFT$121,396$5,617$127,013

Board Members and Trustees

NameTitle
Melanie ColwellPresident
Diana Jackson-DavisVice President
Amanda PottsDirector
Chris BeckDirector
Mary J MontesDirector
Sara QuinlanDirector
Sherry QueenerDirector
Taylor BeatyDirector
Chloe BlytheTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$46,833
Program Service Revenue
$910,166
Investment Income
$3,048
Other Revenue
$52,438
All Other Contributions
$22,912
Change in Net Assets
$-142,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,010,288
Revenue Not Reported on Financial Statements
$2,197
Revenue Not Reported on Form 990
$59,374
Other Revenue Adjustments
$2,197
Total Revenue per Audited Statements
$1,069,662
Total Revenue per Form 990
$1,012,485
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$901,754
Other Expenses$252,939
Total Fundraising Expense$18,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$607,107$67,414$4,510$679,031
Current Officers, Directors, Trustees, and Key Employees$105,421$11,431$10,161$127,013
Payroll Taxes$55,356$6,568$1,164$63,088
Occupancy$47,230$7,851-$55,081
Office Expenses$27,362$23,023$2,791$53,176
Travel$42,568$2,086-$44,654
Other Employee Benefits$28,638--$28,638
Insurance$7,676$18,996$108$26,780
Fees for Services Accounting-$12,396-$12,396
Information Technology$12,122--$12,122
Fees for Services Other$6,162$3,885-$10,047
Depreciation Depletion$6,843$1,848-$8,691
Advertising$1,219$4,041$54$5,314
Conferences and Meetings$4,202$930-$5,132
Pension Plan Contributions$1,000$2,984-$3,984
Other Expenses$1,594$1,924-$1,594
Fees for Services Legal-$451-$451
Total Functional Expenses$954,539$181,366$18,788$1,154,693

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,211,870
Total Expenses per Form 990$1,154,693
Expenses per Audited Statements$1,152,496
Expenses Not Reported on Form 990$59,374
Expenses Not Reported on Financial Statements$2,197
Other Expense Adjustments$2,197
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,712
Fundraising Gross Income$5,744
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sweet Masquerade Dinner Event$29,665$5,744$1,296$4,448
Total Events$29,665$5,744$8,712$-2,968
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The Corporation has one class of members. Members may be individuals or organizations. Any legally competent person of good reputation, who resides in Indiana, is eligible for membership upon paying the membership fee.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

An annual meeting of the members is held each year for the purpose of electing Directors and for the transaction of such other business as may come before the meeting.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

An annual meeting of the members is held each year for the purpose of electing Directors and for the transaction of such other business as may come before the meeting.

Form 990, Part VI, Line 11B: Form 990 Review Process

A DRAFT of Form 990 is submitted to management for review and revision, if necessary. The DRAFT is then reviewed and approved by the Board of Directors prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Annual disclosures by staff are made to the Executive Director. Annual disclosures by the Executive Director and members of the Board of Directors are made to the Board President. The Executive Director, in the case of disclosures involving staff, or Board President, in the case of disclosures involving Directors, determines whether a conflict exists and whether the conflict is material. Material conflicts of interest are brought to the full Board. The Board determines whether the contemplated transaction is "just, fair, and reasonable" to the Organization and beneficial to it. The Board authorizes or declines to authorize the transaction based upon its determination.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director's compensation is evaluated annually by the Executive Committee of the Board of Directors using data from the national Child Welfare survey and the Indiana Association for Residential Child Care Agencies (IARCCA) survey. The proceedings are contemporaneously documented.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

N/A; no officers are compensated. No key employees meet or exceed the reporting threshholds.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request, governing documents, conflict of interest policy and financial statements are made available to funders, the State, auditors, Board members and to those who are in a working, supportive relationship with the agency. Requests made by other parties are evaluated on a case-by-case basis by the Executive Director.

Filing and Contact Details

Filer

Filer Name
Whitington Homes & Services for
EIN
31-0884478
Phone
2607459431
Address
2423 Fairfield Avenue, Fort Wayne, IN 46807

Signing Officer

Name
Melanie Colwell
Title
President
Signed
2020-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Colwell
Formed
1974
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
39
Volunteers
13

Preparer

Firm
Targeted Services PC
Address
709 Clay Street Suite 102, Fort Wayne, IN 46802
Preparer
Patricia Oppor
Phone
2602033121
Supplemental Narrative

Additional Explanations

Part III, line 4C (continued):

During 2019, seven (7) clients participated in 485.25 hours of home study assessment to earn eligibility for adoption. Child-Preparation services focus on working with children who are leaving out-of-home care for adoption or other family permanency which requires preparation and support to help them understand the past events in their lives and to process feelings connected to their experiences of abuse and neglect, separation, loss, rejection, and abandonment. The clinician works with the child to help them understand the termination of his/her parents parental rights; help the child understand and embrace the adoption process; involve the child in planning for the adoption; help the child with the transition from foster care to adoption; and reduce the possibility of disruption. Resource Parent Support groups provide support and training to resource parents in many areas to include but are not limited to increasing the resource parents knowledge of how fostering a child or multiple children can impact their marriage and their family dynamic. The groups may cover topics such as effective communication, embracing challenges, positive discipline, conflict resolution, compassion, and collaboration.

Part III, line 4A (continued):

Visit Supervision-Traditional services provides a neutral party to mediate visit times, locations, conditions, transportation for children to and from the visit site, supervised visitation by a trained paraprofessional, teaching and modeling of parenting skills and child development expectations as requested by DCS/PO. Casework services provided include, but are not limited to, parenting education, money management, child development education, community referrals, and behavior modification. Supervised visitation is also provided to clients and their children, both in and out of the home. Therapeutic services are provided by trained staff and utilize evidence based procedures such as, Dialectical behavior therapy, Cognitive behavioral therapy, trauma focused cognitive behavioral therapy, cognitive processing therapy, motivational interviewing and play therapy. Whitington Practitioners are available to their families 24 hours a day 7 days a week. Truancy Termination program will enable Whitington to address delinquency issues; the right way through preventative and restorative measures. The Juvenile Probation Department has targeted truancy as one of the primary indicators that youth are at risk or are participating in risk taking behavior. Whitington Home and Services has chosen this model to implement for individuals out of a desire and mission to create opportunity for change for individuals, families and communities. Please see Schedule O for additional information. During 2019, we provided 11,160.25 hours of home-based family centered case management & therapy to 163 clients.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from federal and state income tax under Section 501(c)(3) of the Internal Revenue Code. The Organization is not classified as a private foundation. No provision for federal income taxes has been made in the accompanying financial statements. There was no unrelated business income for the years ended December 31, 2019 and 2018. The Organization recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the positions related to the potential sources of income subject to unrelated business income tax (UBIT). There were no unrecognized tax benefits identified or recorded as liabilities for the years ended December 31, 2019 and 2018.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expense netted w/ revenue on 990 $59374

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Event expense tax versus book $2197

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental expense netted w/ revenue on 990 $59374

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Event expense tax versus book $2197

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/MissionDesc0Mission: To develop independent life skills that lead to self-sufficient families.Vision: All children, youth and families are independent, self-sufficient and contributing members of society.
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IRS990/PrincipalOfficerNm0Melanie Colwell
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IRS990/ProgSrvcAccomActy2Grp/Desc0Adoption Home Studies help to prepare the adoptive, foster and kinship home for the adoption journey. The home study process documents that the home (structurally, emotionally, etc.) is suitable for an adoptive placement. The process requires one-on-one meetings with prospective adoptive parents and several visits to the home. The home study prepares adoptive parents in understanding the commitment they are making to provide a permanent home for the child or children they will be including in their family. Our staff is committed to treating the family with dignity and sensitivity as we walk beside them through each step of the home study process. Services are at the convenience of the family, are performed in the home and completed within 90 days of referral. Please see Schedule O for further information.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012108
IRS990/ProgSrvcAccomActy3Grp/Desc0Children's Mental Health Wrap-Around (CMHW) provides services for families with children and youth who have serious emotional problems. Caseworkers focus on providing extra help within the home. Services include transportation, training and support, consultive clinical and therapeutic services, respite care, funds for certain one-time purchases and habilitation. We provided 169.5 hours of service to 9 clients under this program during 2019.
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