Civic Intelligence

Childserve Inc.

990 • Fiscal year 2016 • EIN 42-1271420

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 08, 2016

PO Box 707Johnston, IA 50131-0707

(515) 727-8750

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

42nd percentile

0.0%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

98th percentile

$489,542

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.6%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Flat

$0

Flat from 2015

Net Assets

Flat

$0

Flat from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Up

$4,862,767

Up $303,020 (+6.6%) from 2015

Expenses

Up

$4,862,767

Up $303,020 (+6.6%) from 2015

Net Income

Flat

$0

Flat from 2015

Historical Trend

Balance Sheet Trend

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

$1$0Assets 2011: $0Liabilities 2011: $0Net Assets 2011: $02011Assets 2012: $0Liabilities 2012: $0Net Assets 2012: $02012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013Assets 2014: $1Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2016

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $3,603,5482011Expenses 2012: $3,646,2132012Expenses 2013: $3,871,5042013Revenue 2014: $4,296,150Expenses 2014: $4,296,150Net Income 2014: $02014Revenue 2015: $4,559,747Expenses 2015: $4,559,747Net Income 2015: $02015Revenue 2016: $4,862,767Expenses 2016: $4,862,767Net Income 2016: $02016Revenue 2017: $5,553,820Expenses 2017: $5,553,820Net Income 2017: $02017Revenue 2018: $5,428,351Expenses 2018: $5,428,351Net Income 2018: $02018Revenue 2019: $6,443,438Expenses 2019: $6,443,438Net Income 2019: $02019Revenue 2020: $6,092,847Expenses 2020: $6,053,773Net Income 2020: $39,0742020Revenue 2021: $6,857,273Expenses 2021: $7,025,683Net Income 2021: -$168,4102021Revenue 2022: $7,495,473Expenses 2022: $7,244,234Net Income 2022: $251,2392022Revenue 2023: $7,869,314Expenses 2023: $8,076,234Net Income 2023: -$206,9202023

Highlighted filing

2016

Revenue$4,862,767
Expenses$4,862,767
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 8, 2016
Return Version
2015v2.1
Gross Receipts
$4,862,767
Mission and Program Overview

Mission

We partner with families to help children with special health care needs live a great life.

To operate exclusively as the parent company and corporate framework for the benefit and support of the programs offered by the childserve nonprofit tax-exempt organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David MckenzieSenior Vice President & CfFT$233,539$59,696$293,235
George EichornDirector of Compliance/in-house CounselFT$109,166$13,536$122,702
Jay WingerDirector of Human ResourcesFT$102,836$5,879$108,715
Rod WildrickDirector of AccountingFT$100,480$8,097$108,577

Board Members and Trustees

NameTitle
Doug DornackerChair
Kip AlbertsonPast Chair
Lloyd Vander KwaakPresident/CEO
David MackamanVice Chair
Doug CretsingerDirector
Emily WillitsDirector
Joel NelsonDirector
John BruntzDirector
Julie McmillinDirector
Loren BrockhouseDirector
Maria WoodDirector
Mike WegnerDirector
Paul NagelDirector
Randy Von FumettiDirector
Sally StuderDirector
Shirley PoertnerSecretary
Jim SandersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$70
Program Service Revenue
$0
Investment Income
$1,195
Other Revenue
$4,861,502
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,882,100
Other Expenses$980,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$2,906,992-$2,906,992
Other Employee Benefits-$395,102-$395,102
Current Officers, Directors, Trustees, and Key Employees-$295,741-$295,741
Fees for Services Other-$214,776-$214,776
Occupancy-$201,042-$201,042
Payroll Taxes-$173,429-$173,429
Pension Plan Contributions-$110,836-$110,836
Office Expenses-$104,031-$104,031
Fees for Services Accounting-$66,577-$66,577
Advertising-$49,471-$49,471
Insurance-$46,182-$46,182
Travel-$29,672-$29,672
All Other Expenses-$28,903-$28,903
Other Expenses-$20,325-$20,325
Conferences and Meetings-$15,067-$15,067
Fees for Services Legal-$11,605-$11,605
Total Functional Expenses$0$4,862,767$0$4,862,767
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 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 12C

Members 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 15

The executive committee of the organization's 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 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Childserve Inc
EIN
42-1271420
Phone
5157278750
Address
PO BOX 707, JOHNSTON, IA 50131-0707

Signing Officer

Name
Lloyd Vander Kwaak
Title
President/CEO
Phone
5157278750
Signed
2016-12-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lloyd Vander Kwaak
Formed
1985
Legal Domicile
Ia
Voting Board Members
17
Independent Board Members
16
Employees
47
Volunteers
16

Preparer

Firm
Brooks Lodden Pc
Address
1441 29TH STREET STE 305, WEST DES MOINES, IA 50266-1357
Preparer
Brent L Alexander
Phone
5152237300
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WE PARTNER WITH FAMILIES TO HELP CHILDREN WITH SPECIAL HEALTH CARE NEEDS LIVE A GREAT LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt00
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0201042
IRS990/OccupancyGrp/TotalAmt0201042
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0104031
IRS990/OfficeExpensesGrp/TotalAmt0104031
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0395102
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0395102
IRS990/OtherExpensesGrp/Desc0RECRUITMENT EXPENSE
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS OPERATING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0127716
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt141880
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt223420
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt320325
IRS990/OtherExpensesGrp/TotalAmt0127716
IRS990/OtherExpensesGrp/TotalAmt141880
IRS990/OtherExpensesGrp/TotalAmt223420
IRS990/OtherExpensesGrp/TotalAmt320325
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/BusinessCd1453000
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATION SUPPORT
IRS990/OtherRevenueMiscGrp/Desc1COMPANY STORE
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04842666
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt114075
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt24761
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04842666
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt114075
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24761
IRS990/OtherRevenueTotalAmt04861502
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02906992
IRS990/OtherSalariesAndWagesGrp/TotalAmt02906992
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0173429
IRS990/PayrollTaxesGrp/TotalAmt0173429
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0110836
IRS990/PensionPlanContributionsGrp/TotalAmt0110836
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LLOYD VANDER KWAAK
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt014911
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01672
IRS990/PYOtherExpensesAmt0938288
IRS990/PYOtherRevenueAmt04543164
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt03621459
IRS990/PYTotalExpensesAmt04559747
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04559747
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RelatedOrganizationsAmt070
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014911
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt025481
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01672
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt018864
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013294
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02687
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt037712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04861502
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04543164
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04272286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03834625
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03617893
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt021129470
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01672
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt018864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02687
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt037712
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99820
IRS990ScheduleA/PublicSupportPY509Pct00.99790
IRS990ScheduleA/PublicSupportTotal509Amt021154951
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04861572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04558075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04277286
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03834625
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03623393
IRS990ScheduleA/Total509Grp/TotalAmt021154951
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04862767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04559747
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04296150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03847919
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03626080
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt021192663
IRS990/ScheduleBRequiredInd00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd01
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd01
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$7.87$8.08$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$7.50$7.24$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$6.86$7.03$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$6.09$6.05$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$6.44$6.44$0.00
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$5.43$5.43$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$5.55$5.55$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.86$4.86$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.56$4.56$0.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$4.30$4.30$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$3.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$3.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$3.60