2025-10-22T14:34:03-05:00 2024-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2024-01-01 350888765 CHILD AND PARENT SERVICES INC CHIL 5742952277 1000 W HIVELY AVE ELKHART IN 46517 BRIAN HALL CHIEF FINANCIAL OFFICER 5745961822 2025-10-22 1 1 MARGENE ZINK P01222961 5742894011 2025-10-22 2024 2025-03-06 01:10:19Z CAPS BRIAN HALL 1000 W HIVELY AVE ELKHART IN 46517 5649833 0 X WWW.CAPSELKHART.ORG X 1943 IN TO SUPPORT FAMILIES TO ENSURE THAT EVERY CHILD LIVES A LIFE FREE FROM ABUSE AND NEGLECT. 13 13 121 75 0 0 5225551 4245308 170191 124369 163889 335476 -64455 -91526 5495176 4613627 0 0 0 0 3002480 3250565 0 0 287154 1041249 1430799 4043729 4681364 1451447 -67737 11626520 11717176 229884 216174 11396636 11501002 X TO SUPPORT FAMILIES TO ENSURE THAT EVERY CHILD LIVES A LIFE FREE FROM ABUSE AND NEGLECT. 0 0 1908286 HEALTHY FAMILIES - A NATIONALLY ACCREDITED, EVIDENCE-BASED, LONG-TERM HOME VISITING PROGRAM THAT SUPPORTS PARENTS WITH ENSURING THE HEALTH AND SAFETY OF THEIR NEW BABY WHILE DEVELOPING A STRONG PARENT-CHILD RELATIONSHIP. THIS PROGRAM HAS BEEN PROVEN TO HELP DECREASE THE RISK OF CHILD ABUSE AND NEGLECT WITHIN THE HOME. FAMILIES ARE ENROLLED PRENATALLY OR WITHIN THE FIRST THREE MONTHS OF THE BABY'S LIFE AND SERVICES ARE OFFERED UNTIL THE BABY IS THREE YEARS OLD. 683352 CENTER FOR NURTURING FAMILIES - A COMMUNITY-WIDE PREVENTION PROGRAM WHERE THE ORGANIZATION HELPS FAMILIES ACCESS RESOURCES AND SERVICES TO MEET THEIR IMMEDIATE BASIC NEEDS AND DECREASE TOXIC STRESS. THROUGH IN-HOME CASE MANAGEMENT, PARENT CAFES, AND COMMUNITY-WIDE EDUCATION, FAMILIES AND CAREGIVERS ARE PROVIDED WITH INFORMATION ON PARENTING AND MANAGING THE CHALLENGES THAT PUT THEIR FAMILIES AT RISK. THEY ALSO ARE PROVIDED A SOCIAL OUTLET TO CONNECT WITH OTHERS IN SIMILAR CIRCUMSTANCES. THIS IMPROVES OVERALL FAMILY FUNCTIONING, LEADING TO IMPROVED CHILD OUTCOMES THROUGH SAFE, STABLE AND NURTURING HOMES. 398060 CHILD AND FAMILY ADVOCACY CENTER ("CFAC") ASSISTS LAW ENFORCEMENT AND THE DEPARTMENT OF CHILD SERVICES BY CONDUCTING FORENSIC INTERVIEWS THROUGH A FACT FINDING AND CHILD FRIENDLY APPROACH WHEN A CHILD HAS BEEN ALLEGED TO BE A VICTIM OF ABUSE OR NEGLECT. CFAC ALSO PROVIDES ADVOCACY AND SUPPORT TO THE CHILD AND THEIR FAMILY AND WILL ASSIST THEM IN CONNECTING TO APPROPRIATE RESOURCES TO ADDRESS THE TRAUMA THEY HAVE EXPERIENCED. 339203 COURT APPOINTED SPECIAL ADVOCATE (CASA) - VOLUNTEERS SERVE AS ADVOCATES FOR CHILDREN INVOLVED WITH THE COURT SYSTEM AS A RESULT OF ABUSE/NEGLECT. TRAINING AND SUPERVISION OF VOLUNTEERS IS PROVIDED BY STAFF. THIS PROGRAM PROVIDES ADVOCACY FOR 100% OF THE CHILDREN IN NEED OF SERVICE IN ELKHART COUNTY. 209210 124369 SUPERVISED VISITATION - THERE MAY BE A NEED FOR SUPERVISED VISITS IF CHILDREN ARE SEPARATED FROM A PARENT. THIS PROGRAM ALLOWS THE PARENT-CHILD RELATIONSHIP TO DEVELOP AND CONTINUE IN A SAFE, SECURE ENVIRONMENT, WITH THE INTERACTION MONITORED BY A TRAINED PROFESSIONAL. 13457 548413 137826 3538111 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 15 0 121 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X BRIAN HALL 5742952277 1000 W HIVELY AVE ELKHART IN 46517 RANDY LEHMAN DIRECTOR 2.00 X 0 0 0 ADRIAN RILEY DIRECTOR 2.00 X 0 0 0 ANDY MURRAY DIRECTOR 2.00 X 0 0 0 JILL GARRIS DIRECTOR 2.00 X 0 0 0 LYNDSAY HEMMICK DIRECTOR 2.00 X 0 0 0 AMY VARGA DIRECTOR 2.00 X 0 0 0 CARIL PATEL DIRECTOR 2.00 X 0 0 0 BILLY BRIDWELL DIRECTOR 2.00 X 0 0 0 EUNICE CULP DIRECTOR 2.00 X 0 0 0 MICHAEL FENECH SECRETARY 2.00 X X 0 0 0 SHEILA GORDY TREASURER 2.00 X X 0 0 0 BROOK GERMANN VICE-CHAIR 2.00 X X 0 0 0 TOM EISELE CHAIR 2.00 X X 0 0 0 REBECCA SHETLER FAST PRESIDENT/CEO 40.00 X 117993 0 6678 BRIAN HALL CFO 30.00 X 18995 0 0 SIMON SMUCKER CFO 40.00 X 59280 0 14488 196268 0 21166 1 0 0 0 0 829961 2667487 747860 4245308 SERVICE FEES 624100 124369 124369 124369 226267 226267 949861 840652 109209 109209 109209 90571 829961 195554 -104983 -104983 OTHER INCOME 900099 13457 13457 13457 4613627 137826 0 230493 217434 217434 2643345 2208847 267788 166710 184879 159239 17489 8151 204907 156932 35628 12347 9994 9994 26321 26321 35842 35842 177479 108221 48876 20382 26778 25778 439 561 111373 71825 14289 25259 268092 158990 80185 28917 118227 101016 12903 4308 44186 42964 882 340 9277 3346 5130 801 263953 225497 28415 10041 65120 54647 7406 3067 STAFF DEVELOPMENT 179808 129991 44259 5558 SUPPLIES 77684 77684 DUES & SUBSCRIPTIONS 16265 13134 2819 312 MISCELLANEOUS 400 400 4681364 3538111 856099 287154 467992 214586 760313 1274793 1410328 1024796 0 0 42645 29721 6024165 1940020 4172817 4084145 4618403 4915668 154022 173467 11626520 11717176 229884 216174 229884 216174 X 9474916 9957657 1921720 1543345 11396636 11501002 11626520 11717176 X -67737 152657 19446 X X 0 1 X 1 1 1 X 3826744 3617099 3257940 5225551 4245308 20172642 3826744 3617099 3257940 5225551 4245308 20172642 18522 20154120 78868 85882 126975 128815 226267 646807 7184 7184 13457 13457 20840090 879331 0.96710 0.96540 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3479014 315788 98099 3696703 3218110 356846 95942 3479014 3838506 -531536 88860 3218110 3515108 400513 77115 3838506 3217310 385410 87612 3515108 0.67078 0.16862 0.16060 1 0 120998 120998 4507738 1211713 3296025 753680 491896 261784 641749 236411 405338 4084145 X 4854871 152657 124429 277086 4577785 35842 35842 4613627 4750505 104983 104983 4645522 35842 35842 4681364 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). THE INCOME TAXES TOPIC, FASB ASC 740, CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. ASC 740 REQUIRES AN ENTITY TO DISCLOSE THE NATURE OF UNCERTAIN TAX POSITIONS TAKEN, IF ANY, WHEN FILING ITS INCOME TAX RETURN UTILIZING A TWO-STEP PROCESS TO RECOGNIZE AND MEASURE ANY UNCERTAIN TAX POSITIONS TAKEN. THE ENTITY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. NO TAX BENEFIT WILL BE RECORDED ON TAX POSITIONS NOT MEETING THE MORE LIKELY THAN NOT TEST. INTEREST AND PENALTIES ACCRUED OR INCURRED, IF ANY, AS A RESULT OF APPLYING ASC 740 WILL BE RECORDED TO INTEREST EXPENSE AND OTHER EXPENSE, RESPECTIVELY. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR ALL FEDERAL AND STATE TAX PERIODS STILL SUBJECT TO EXAMINATION. THE ORGANIZATION'S 2021 THROUGH 2023 FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS REMAIN SUBJECT TO EXAMINATION BY THE IRS AND STATE TAXING AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST 19,446. FUNDRAISING EXPENSES 104,983. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 104,983. PART V, LINE 4 THE ORGANIZATION'S ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE FINANCIAL SUPPORT FOR THE VISION BUILDING HEALTHY FAMILIES FOR GENERATIONS PROJECT IN PERPETUITY. THE ORGANIZATION ALSO HAS INVESTMENT FUNDS HELD BY THE COMMUNITY FOUNDATION FOR THE BENEFIT OF THE ORGANIZATION. ANNUAL GALA 867722 777151 90571 22770 41111 88642 PINWHEEL BREAKFAST 52810 52810 1000 8291 16500 17240 920532 829961 90571 23770 49402 16500 105882 195554 -104983 FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE WAS PROVIDED A COPY OF FORM 990 AND REVIEWED IT IN DETAIL. ALL MEMBERS WERE ASKED TO COMMENT ON THE RETURN OR AGREE TO THE RETURN AS PRESENTED. ONCE AGREED UPON, THE TREASURER APPROVED THE RETURN FOR FILING AFTER PRESENTING THE ENTIRE RETURN TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE ORGANIZATION REQUIRES ALL BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES THROUGHOUT THE COURSE OF BUSINESS, THE BOARD MEMBER WILL BE ASKED TO REMOVE THEMSELVES FROM VOTING AND DISCUSSION PARTICIPATION. THE ORGANIZATION REGULARLY REQUESTS THAT BOARD MEMBERS UPDATE THEIR CONFLICT OF INTEREST STATEMENT THROUGHOUT THE YEAR AS CHANGES OCCUR. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD CHAIR (WITH ASSISTANCE FROM THE EXECUTIVE COMMITTEE) IS RESPONSIBLE FOR ASSESSING THE CEO'S PERFORMANCE ON AN ANNUAL BASIS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR GATHERING DATA ON COMPARABLE CEO COMPENSATION OF OTHER SIMILAR ORGANIZATIONS. THE CEO'S COMPENSATION IS ADJUSTED ACCORDING TO THE NEEDS OF THE ORGANIZATION. DOCUMENTATION OF THE PROCESS IS INCLUDED IN THE EXECUTIVE COMMITTEE MEETING MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DID NOT PUBLICLY PRINT THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS FOR DISBURSEMENT. HOWEVER, ALL OF THIS INFORMATION WAS AVAILABLE TO THE PUBLIC UPON REQUEST AND NO SUCH REQUESTS WERE DENIED BY MANAGEMENT. CERTAIN FINANCIAL AND OPERATING INFORMATION WAS INCLUDED IN THE ANNUAL REPORT, WHICH IS PUBLISHED ON THE CAPS WEBSITE. ADDITIONAL FINANCIAL AND OPERATING INFORMATION WAS SUBMITTED TO GOVERNMENTAL AND PRIVATE ORGANIZATIONS FOR VARIOUS GRANT REQUESTS. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 19,446. PAGE 12, LINE 2C THE ORGANIZATION DOES HAVE A COMMITTEE THAT OVERSEES THE FINANCIAL STATEMENT PREPARATION PROCESS AND THE SELECTION OF EXTERNAL ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.