Childserve Community Options
Nonprofit profile at a glance
- EIN
- 421390033
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Johnston, IA, USA
- Phone
- 5157278750
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $12,972,450
- Expenses
- $11,677,383
- Assets
- $2,240,774
- Liabilities
- $5,878,122
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- Teri Wahlig (CEO)
- David McKenzie (President/COO)
Highest reported compensation
- Teri Wahlig (CEO): $666,556 total reported compensation
- David McKenzie (President/COO): $543,074 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We partner with families to help children with special health care needs live a great life.
What it reported doing in 2024
Childserve medical childcare service is a goal-oriented day service that supports children with chronic medical conditions and developmental disabilities. Childserve medical childcare provided 64,738 hours of service to 83 children. Expenses $1,180,739. Including grants of $9,341. Revenue $1,586,558 childserve supported community living (scl) assists children and young adults in developing and maintaining socialization, communication, independence, and daily living skills. In the current fiscal year, childserve scl provided individual services to 201 children, averaging 2,331 hours of service per month. Expenses $914,260. Including grants of $4,093 . Revenue $1,376,070. Childserve case management assesses the needs of polk county children with special health care needs for the purpose of assisting them in obtaining services, funding and developing an individualized care plan and then monitoring the implementation of that plan. During the current fiscal year, childserve case management served 164 children ages birth to 22 years. Expenses $1,211,673. Including grants of $1,824. Revenue $776,808.
Operating model
- Revenue model
- Other-operating. 86% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 76
- Accountability: 90
- Sustainability: 42
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 69.7%; rating input score 70
- Program expense ratio: 77.4%; rating input score 77
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 83.3%; rating input score 83; 17th percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 0.19; rating input score 4; 4th percentile among comparable filings
- Liabilities to assets ratio: 2.62; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 1.5%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: -0.1% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: -1.3% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 69.7% of revenue deployed · 77.4% of spending went to programs
- Governance: 5 of 6 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $9M in reported program spending
- Leadership: top reported pay $667K · 7 people listed · 0 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 10 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 4/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.