ChildServe
Legal name: Childserve Habilitation Center
Nonprofit profile at a glance
- EIN
- 420680245
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Johnston, IA, US
- Phone
- 515-727-8750
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Rehabilitative Medical Services
Reported finances
- Revenue
- $37,220,431
- Expenses
- $33,414,531
- Assets
- $69,740,902
- Liabilities
- $39,852,883
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
12 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
- Fred Klingbeil (Med. Dir. Of Pediatric Rehab): $281,196 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
ChildServe helps children with special healthcare needs live a great life.
What it reported doing in 2024
The childserve habilitation center houses three care units providing two levels of specialized, 24-hour care. This includes long-term care for individuals with complex medical needs up to age 30 and post-acute rehabilitation care for individuals from birth to 22 years old who are recovering from injury or illness including brain or spinal cord injuries, complex respiratory conditions, orthopedic surgery, burn and wounds, and complications from premature birth. In 2024-25, care was provided to 119 individuals. Along with 24/7 nursing care, this included a wide range of therapy supports, access to cutting edge technology to help support independence and daily living skills.
Operating model
- Revenue model
- Other-operating. 90% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 95% 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 liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 76
- Accountability: 90
- Sustainability: 61
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.7%; rating input score 68
- Program expense ratio: 75.4%; rating input score 75
- 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: 9 of 9 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 10.2%; rating input score 68; 68th percentile among comparable filings
- Total-asset coverage ratio: 2.09; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.57; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 3%; rating input score 68; 68th percentile among comparable filings
Growth
- Program expense growth: 7.9% per year; rating input score 100; 60th percentile among comparable filings
- Revenue growth: 6.5% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 5.8% per year; rating input score 100; 41st percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 7 operating locations identified
- Where the money goes: 67.7% of revenue deployed · 75.4% of spending went to programs
- Governance: 5 of 6 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $25.2M in reported program spending
- Leadership: top reported pay $667K · 12 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.6M reported
- Consistency: 31 of 31 current checks pass
- Schedules: 8 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: 6 filed money-flow records
- 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 — Sustainability: Liabilities to assets ratio scored 24/100.