2024-11-14T09:16:32+00:00 2023-12-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2023-01-01 350883520 WHITE'S RESIDENTIAL & FAMILY SERVICES INC WHIT 2605631158 5233 S 50 E WABASH IN 46992 MATTHEW PURKEY CEO/PRESIDENT 2605631158 2024-11-14 true true Ashley Whitman P01883404 2604604000 2024-11-14 2023 2024-10-15 13:58:12Z JOSIAH WHITE'S MATTHEW PURKEY 5233 S 50 E WABASH IN 46992 35742600 false X WWW.JOSIAHWHITES.ORG X 1850 IN THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, DEVELOPMENT AND SPIRITUAL GROWTH. 12 12 356 21 0 0 1742849 877706 13788984 18834466 821618 2066332 768058 758426 17121509 22536930 0 0 0 0 11411440 12499184 0 0 660815 8714053 9521853 20125493 22021037 -3003984 515893 33555422 34653334 4190192 6088545 29365230 28564789 THE ORGANIZATION IS A CHRIST-CENTERED ORGANIZATION COMMITTED TO ENRICHING THE LIVES OF CHILDREN AND FAMILIES THROUGH EMOTIONAL HEALING, PERSONAL DEVELOPMENT AND SPIRITUAL GROWTH. THE ORGANIZATION WAS INCORPORATED AS A NOT-FOR-PROFIT ORGANIZATION ON MARCH 7, 1935, UNDER THE LAWS OF THE STATE OF INDIANA. false false 12646402 13662299 RESIDENTIAL SERVICES: THE ORGANIZATION PROVIDES CARE, TREATMENT AND EDUCATIONAL SERVICES FOR OVER 250 YOUTHS EACH YEAR. CHILDREN ARE REFERRED TO THIS PROGRAM BY COUNTY JUVENILE COURTS AND LOCAL OFFICES OF THE DEPARTMENT OF CHILDREN SERVICES THROUGHOUT INDIANA. YOUTHS IN RESIDENTIAL CARE ARE ENROLLED IN GRADES SIX THROUGH TWELVE AND IN PLACEMENT FOR AN AVERAGE OF SIX TO NINE MONTHS. THE SERVICES ARE PROVIDED ON THE RESIDENTIAL CAMPUS LOCATED IN WABASH, INDIANA. 5060424 4558979 THERAPEUTIC FOSTER CARE: THE ORGANIZATION CARES FOR MORE THAN 250 CHILDREN EACH YEAR IN NEARLY 130 FOSTER HOMES THROUGHOUT INDIANA. CHILDREN RANGE IN AGE FROM NEWBORN TO 21 YEARS OF AGE. THE LENGTH OF STAY OF THE CHILDREN IN THE FOSTER HOMES IS DEPENDENT UPON THE TREATMENT NEEDS OF THE CHILDREN. OF THE CHILDREN. 844769 1115122 COMMUNITY-BASED SERVICES: COMMUNITY-BASED SERVICES ATTEMPTS TO PROVIDE NECESSARY SERVICES, WHICH ENABLE FAMILIES TO ACHIEVE PERFORMANCE ASSIST IN REUNIFYING CHILDREN WITH THEIR PARENTS. YOUTHS ARE REFERRED TO THIS PROGRAM BY COUNTY JUVENILE COURTS AND LOCAL OFFICES OF THE DEPARTMENT OF CHILDREN SERVICES THROUGHOUT INDIANA. FATHER ENGAGEMENT SERVICES: THE ORGANIZATION PROVIDES FATHER ENGAGEMENT SERVICES TO FATHERS THROUGH REFERRAL FROM THE DEPARTMENT OF CHILD SERVICES. THE GOAL OF THE FATHER ENGAGEMENT SERVICES IS TO IMPROVE THE OVERALL WELL-BEING OF FAMILIES AND COMMUNITIES SERVED THROUGH STRENGTHENING THE PRESENCE AND UNDERSTANDING THE IMPORTANCE AND SKILL SETS OF ITS FATHERS. WHITE' UTILIZES EVIDENCED-BASED TREATMENT MODALITIES INCLUDING MOTIVATIONAL INTERVIEWING AND NURTURING PARENTING. TREATMENT BASED ON THESE MODELS HAS PROVEN TO BE EFFECTIVE IN HELPING FATHERS RESOLVE AMBIVALENCE REGARDING THEIR CIRCUMSTANCES AND CHANGE MALADAPTIVE BEHAVIORS TO IMPROVE PARENTING SKILLS. THROUGH ADVOCACY AND EVIDENCE-BASED PROGRAMMING, FATHERS GROW AS LEADERS, COMMUNICATORS AND NURTURERS TO STRENGTHEN FAMILY TIES AND GENERATE POSITIVE OUTCOMES FOR THEIR CHILDREN AND OTHERS. 18551595 true true false false false false false false true true false false false true false false true true false false false false false true false false false false true false false false false false false false false false false false false true true false false false true 49 0 356 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false false true true true true true true true false IN X X BRANDON LEIST DIRECTOR OF FINANCE 2605631158 5233 S 50 E WABASH IN 46992 Brandt Downing President 1.0 0.0 X X 0 0 0 Dwight Elliot Secretary 1.0 0.0 X X 0 0 0 Kelly Stouffer Vice President 1.0 0.0 X X 0 0 0 Roger Stichter Treasurer 1.0 0.0 X X 0 0 0 Emily Boardman Director 1.0 0.0 X 0 0 0 Gregory Hinshaw Director 1.0 0.0 X 0 0 0 Ken Perkins Director 1.0 0.0 X 0 0 0 Laura Key Director 1.0 0.0 X 0 0 0 Pat Byers Director 1.0 0.0 X 0 0 0 Pat Morrow Director 1.0 1.0 X 0 0 0 Paul McCann Director 1.0 0.0 X 0 0 0 Tom Cochran Director 1.0 1.0 X 0 0 0 Amy Trowbridge (LEFT 0623) CHIEF HUMAN RESOURCES OFFICER 40.0 0.0 X 68605 0 30555 MATTHEW PURKEY (STARTED 1023) CHIEF EXECUTIVE OFFICER 40.0 1.0 X 39321 0 5183 Michael Horn Jr CHIEF OPERATING OFFICER 40.0 0.0 X 155951 0 32019 Ronald Evans (LEFT 1223) CHIEF EXECUTIVE OFFICER 40.0 1.0 X 165360 0 34190 429237 0 101947 2 false true false Masterworks 19462 Powder Hill Pl NE Suite 200 Poulsbo WA 98370 Marketing 127607 Thomas P Miller & Associates 1630 N Meridian Street Indianapolis IN 46202 Grant Writing 103669 2 2981 874725 877706 RESIDENTIAL SERVICES 623990 13160365 13160365 THERAPEUTIC FOSTER 623990 4558979 4558979 HOME BASED FEES 623990 1115122 1115122 0 0 0 0 18834466 621551 621551 425426 220929 204497 0 204497 204497 14409417 12964636 1444781 0 1444781 1444781 72100 2981 20105 51995 51995 CANTEEN REVENUE 900099 501934 501934 0 0 0 0 501934 22536930 19336400 0 2322824 531184 531184 10816706 9906182 598405 312119 139068 139068 244812 204215 30459 10138 767414 661974 84791 20649 64632 64632 133431 133431 224223 85650 38643 99930 113696 98922 11715 3059 888084 506597 293437 88050 330474 293165 29870 7439 527943 527943 839125 638359 182099 18667 193986 3 193874 109 749765 654197 74807 20761 2847043 2554091 263320 29632 PER DIEM 1454747 1454747 FOOD 248865 237807 3431 7627 CLOTHING AND CARE 158554 144217 12314 2023 BAD DEBT EXPENSE 33666 33666 713619 549860 123147 40612 22021037 18551595 2808627 660815 6631 4726 257789 154357 289409 281635 2155511 3944197 0 0 0 0 0 0 126582 117717 397802 172326 24909579 13156047 12195565 11753532 17617789 17740349 0 0 0 0 508344 484495 33555422 34653334 715641 825485 0 3474551 5263060 4190192 6088545 X 21032919 20328252 8332311 8236537 29365230 28564789 33555422 34653334 X 515893 -218292 -1098042 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6991559 700982 444925 7247616 23335075 364636 -3372720 13335432 6991559 24393636 2441699 3500260 23335075 24129995 2172950 1909309 24393636 21812916 282601 2353344 318866 24129995 0.745 0.09 0.165 true false 171507 171507 21828141 10762753 11065388 2062918 2025427 37491 847013 367867 479146 11753532 LINE OF CREDIT 4100000 LEASE LIABILITY 350219 AMOUNTS HELD FOR OTHERS 670645 ANNUITIES PAYABLE 142196 5263060 22439012 -218292 253805 35513 22403499 133431 0 133431 22536930 22128640 241034 241034 21887606 133431 0 133431 22021037 Schedule D, Part XIII ASC 740 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V ENDOWMENT FUNDS THE ENDOWMENT FUNDS ARE INTENDED TO BE USED IN ACCORDANCE WITH THE RESTRICTIONS SET FORTH BY THE DONOR. THE FUNDS ARE TO BE INVESTED WITH PRINCIPAL PRESERVATION IN MIND AND TO REMAIN IN PERPETUITY FOR A DEFINED TIME PERIOD. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN SPLIT INTEREST AGREEMENTS - 4164 CHANGE IN BENEFICIAL INTEREST - 8607 RENT EXPENSE RECLASS - 220929 FUNDRAISING EXPENSE - 20105 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RENT EXPENSE - 220929 FUNDRAISING EXPENSE - 20105 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY WHITE'S PROVIDES A VOCATIONAL AND EDUCATIONAL TRAINING SCHOOL FOR TROUBLED YOUTHS OF ANY ETHNIC AND RELIGIOUS BACKGROUND. THE RACIALLY NONDISCRIMINATION POLICY IS PUBLICLY DISPLAYED ON THE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT THE ORGANIZATION RECEIVES AID TO SUPPORT THE SCHOOL LUNCH PROGRAM. Golf Outing 18446 695 17751 1650 3003 Spiritual Life Dinner 56635 2286 54349 15452 0 75081 2981 72100 1650 18455 20105 51995 X true true X X X false false false false false false false false false Michael Horn Jr CHIEF OPERATING OFFICER 155951 0 0 0 0 0 4097 0 27922 0 187970 0 0 0 Ronald Evans (LEFT 1223) CHIEF EXECUTIVE OFFICER 140537 0 0 0 24823 0 4335 0 29855 0 199550 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE: THE CEO IS PROVIDED HOUSING WITH AN ESTIMATED VALUE OF $24,722 FOR 2023. THIS AMOUNT IS EXCLUDABLE FROM INCOME UNDER IRC SECT. 119. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CHIEF EXECUTIVE OFFICER, THE DIRECTOR OF FINANCE, AND AN INDEPENDENT CPA FIRM PERFORM A DETAILED REVIEW OF THE FORM 990 AND THEN PROVIDE THE FORM AND RELATED SCHEDULES, EXCLUDING SCHEDULE B, TO THE FULL BOARD PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy A QUESTIONNAIRE IS SENT OUT ANNUALLY TO ALL OFFICERS, DIRECTORS OR TRUSTEES, AND KEY EMPLOYEES TO DISCLOSE PERSONAL AND BUSINESS RELATIONSHIPS. THE QUESTIONNAIRES ARE REVIEWED ANNUALLY. IF A CONFLICT EXISTS RESTRICTIONS WILL BE IMPOSED ON PERSONS WITH A CONFLICT SUCH AS PROHIBITING THEM FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS DECISIONS IN THE TRANSACTIONS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR OR TOP MANAGEMENT OFFICIAL ALONG WITH OTHER OFFICERS OR KEY EMPLOYEES' COMPENSATION IS LARGELY DETERMINED BY CLOSELY EXAMINING AND TRACKING INDUSTRY DATA AND TRENDS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENTS - 4164; CHANGE IN BENEFICIAL INTEREST - 8607; CAPITAL TRANSFER TO RELATED ENTITY - -1110813; COMPASS ROSE ACADEMY 5233 S 50 E WABASH IN 46992 843803269 SCHOOL IN 501(c)(3) 2 WHITE'S RESIDENTIAL & FAMILY SERVICES INC false false true false false false false false false false false false false false true true false false false false COMPASS ROSE ACADEMY B 1110813 FMV