2025-10-30T16:51:56-05:00 2024-12-31 270851983 SPONSEL CPA GROUP LLC 251 N ILLINOIS ST STE 450 INDIANAPOLIS IN 46204 990 2024-01-01 350868957 WERNLE YOUTH & FAMILY TREATMENT CENTER INC WERN 7659662506 PO BOX 1386 RICHMOND IN 47375 SANDIE ROWE BOARD CHAIR 7659662506 2025-10-15 1 1 ELIZABETH M BELCHER CPA P01227829 3176086699 2025-10-15 2024 2025-03-06 01:10:19Z SANDIE ROWE PO BOX 1386 RICHMOND IN 47375 819323 0 X WWW.WERNLE.ORG X 1879 IN TO PROVIDE A CONTINUUM OF BEHAVIORAL HEALTHCARE FOR EMOTIONALLY AND BEHAVIORALLY CHALLENGED CHILDREN AND THEIR FAMILIES. 11 11 71 26 0 0 608765 324306 4235637 272699 101707 219824 -51212 0 4894897 816829 0 0 0 0 4868779 1283050 0 0 39212 2590245 1237048 7459024 2520098 -2564127 -1703269 11202547 8997161 362897 155407 10839650 8841754 X TO PROVIDE A CONTINUUM OF BENAVIORAL HEALTHCARE FOR EMOTIONALLY AND BEHAVIORALLY CHALLENGED CHILDREN AND THEIR FAMILIES. 0 1 1227567 272699 WERNLE YOUTH & FAMILY TREATMENT CENTER INC PROVIDES A CONTINUUM OF RESIDENTIAL BEHAVIOR HEALTHCARE FOR HIGH RISK CHILDREN REFERRED BY INDIANA AND OHIO COUNTY OFFICES OF THE DEPARTMENT OF CHILD SERVICES AND OTHER PLACING AGENCIES. SERVICES INCLUDE ROOM AND BOARD (FOOD, CLOTHING, SHELTER) PLUS THERAPEUTIC RECREATION, EDUCATION, CASE MANAGEMENT, THERAPY, AND RESIDENTIAL TREATMENT. 1227567 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 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 1 13 0 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 IN X X BRANDY BREEN-FORD 7659662506 PO BOX 1386 RICHMOND IN 47375 SANDIE ROWE CHAIR 1.00 X X 0 0 0 EDWIN ZUMSTEIN TREASURER 1.00 X X 0 0 0 CHARLOTTE MALEY BOARD MEMBER 1.00 X 0 0 0 RON WESTERFELD SECRETARY 1.00 X X 0 0 0 VICTORIA LUTZ BOARD MEMBER 1.00 X 0 0 0 ROLAND CUTTER BOARD MEMBER 1.00 X 0 0 0 BRYAN HAWK VICE PRESIDENT 1.00 X X 0 0 0 AMY HOYNG BOARD MEMBER 1.00 X 0 0 0 ROBERT SWANSON BOARD MEMBER 1.00 X 0 0 0 CHRIS HUNT BOARD MEMBER 1.00 X 0 0 0 GABRIELLE SAUNDERS-HUDECEK BOARD MEMBER 1.00 X 0 0 0 DARRELL GORDON CEO (JAN - SEPT) 40.00 X 178987 0 8828 MARIA J VAIL DIRECTOR OF SERVICES 40.00 X 66731 0 0 BRANDY BREEN-FORD EXECUTIVE DIRECTOR 40.00 X 25962 0 0 271680 0 8828 1 0 1 0 0 324306 324306 SERVICE FEES 623990 150277 150277 OUTPATIENT REVENUE 621400 122422 122422 272699 46359 46359 152769 23190 0 2494 152769 20696 173465 173465 816829 272699 0 219824 X 280508 160476 112588 7444 642285 393349 230691 18245 173724 135863 31559 6302 186533 50131 134077 2325 871 871 100243 100243 10126 10126 69244 69244 124 88 36 51383 51383 139632 50543 88759 330 44452 23730 17941 2781 230 165 65 324132 122882 201250 406517 235714 170803 UNIT AND OFFICE SUPPLIE 43413 9202 32469 1742 FOOD AND DIETARY 32628 32628 MEDICAL AND PSYCHIATRIC 11970 11894 76 MISCELLANEOUS 2083 990 1086 7 2520098 1227567 1253319 39212 393874 20619 784 577133 399151 524240 0 159135 32220 13635137 6330466 7631146 7304671 1789452 878104 127567 361612 11202547 8997161 235867 28377 127030 127030 362897 155407 X 9989816 8841754 849834 0 10839650 8841754 11202547 8997161 X -1703269 -55402 11066 -250291 X 0 0 0 X 1641827 2663334 489398 591596 324306 5710461 7047489 6734454 5623951 4235637 272699 23914230 8689316 9397788 6113349 4827233 597005 29624691 0 162703 218165 217443 323557 246633 1168501 162703 218165 217443 323557 246633 1168501 28456190 63005 57967 51181 108466 46359 326978 63005 57967 51181 108466 46359 326978 4531 28286 267602 300419 8756852 9484041 6432132 4935699 643364 30252088 0.94060 0.94920 0.01080 0.00870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 321583 -86785 234798 288646 32937 321583 322542 -33896 288646 294557 27985 322542 266377 28180 294557 0.00000 0.48910 0.51090 0 0 22067 22067 11639319 4764857 6874462 208538 206424 2114 1765213 1359185 406028 7304671 OPERATING LEASE RIGHT-OF-USE LIABILITY 127030 127030 PART V, LINE 4: ONE OF THE PERMANENT FUNDS IS USED FOR SCHOLARSHIPS TO SUPPORT HIGHER EDUCATION FOR THE RESIDENTS. THE OTHER PERMANENTLY RESTRICTED FUND REQUIRES THAT THE ORIGINAL AMOUNT OF THE GIFT BE PRESERVED. HOWEVER, THE INCOME IS AVAILABLE TO OFFSET CURRENT EXPENSES. X X X 0 1 0 0 0 0 0 0 0 DARRELL GORDON CEO (JAN - SEPT) 178987 0 0 0 0 0 0 0 8828 0 187815 0 0 0 PART I, LINE 4B: DURING 2015, WARNLE ENTERED INTO A DEFERRED COMPENSATION AGREEMENT WITH ITS CHIEF EXECUTIVE OFFICER. THE AMOUNT WAS TO BE ESTABLISHED IN A SECTION 457(F) ACCOUNT FOR THE CHIEF EXECUTIVE OFFICER DURING 2016. WHILE THE SECTION 457(F) ACCOUNT COULD VEST EARLIER, IT MUST VEST NO LATER THAN JANUARY 15, 2017, AND INTEREST ACCRUED MONTHLY IN THE ACCOUNT OF 3.25%. THE DEFERRED COMPENSATION WAS PAID OUT TO THE CHIEF EXECUTIVE OFFICER IN APRIL 2018. WERNLE'S LIABILITY AT DECEMBER 31, 2024 WAS $0. FORM 990, PART III, LINE 3 WE HAVE TRANSITIONED FROM POVIDING DIRECT ONSITE SERVICES TO OFFERING SCHOLARSHIPS AND GRANTS, CONTINUING OUR COMMITMENT TO SUPPORTING THE SAME COMMUNITIES WE HAVE ALWAYS SERVED. FORM 990, PART VI, SECTION B, LINE 11B WERNLE STAFF SHALL PRESENT THE PREPARED FORM 990, INCLUDING ALL SCHEDULES, TO WERNLE'S FINANCE COMMITTEE FOR REVIEW AND AUTHORIZATION TO SUBMIT TO THE IRS. ONCE AUTHORIZED TO SUBMIT TO THE IRS BY THE FINANCE COMMITTEE, THE PREPARED FORM 990, INCLUDING ALL SCHEDULES, IS THEN ELECTRONICALLY DISTRIBUTED BY WERNLE STAFF TO EACH MEMBER OF THE BOARD OF DIRECTORS BEFORE THE FORM'S SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FINANCE COMMITTEE OVERSEAS THE CONFLICT OF INTEREST POLICY ENFORECEMENT. ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE APPROVES THE SALARY FOR THE EXECUTIVE DIRECTOR / CEO. THEY REVIEW THE CURRENT SALARY AND PERFORMANCE BASED ON GOALS SET FOR THE EXECUTIVE DIRECTOR/CEO. THEY ALSO LOOK AT SALARY SURVEYS FROM OTHER NONPROFIT ORGANIZATIONS IN THE SAME INDUSTRY AND OF A SIMILAR SIZE. THE ORGANIZATION LOOKED AT THE INDIANA ASSOCIATION OF RESIDENTIAL CHILD CARING, THE INDIANA ASSOCIATION OF REHABILITATION SERVICES AND LUTHERAN SERVICES IN AMERICA. THE PROCESS FOR DETERMINING THE SALARY FOR ALL OTHER EMPLOYEES IS BASED UPON THEIR ANNUAL PERFORMANCE REVIEW. THE WAGES ARE COMPETITIVE WITH SALARIES IN THE LOCAL LABOR MARKET. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 IS AVAILABLE ON GUIDESTAR. ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24A THE ORGANIZATION INCURRED A BAD DEBT EXPENSE OF $250,291 DURING THE TAX YEAR, WHICH IS REPORTED ON LINE 24 OF PART IX. THIS AMOUNT REPRESENTS RECEIVABLES DEEMED UNCOLLECTIBLE AFTER REASONABLE COLLECTION EFFORTS WERE MADE. THE EXPENSE PRIMARILY RELATES TO PROGRAM SERVICE FEES AND PLEDGES THAT WERE NOT FULFILLED. THE ORGANIZATION FOLLOWS A CONSISTENT POLICY FOR EVALUATING AND WRITING OFF UNCOLLECTIBLE ACCOUNTS, WHICH INCLUDES AGING OF RECEIVABLES AND REVIEW BY MANAGEMENT. FORM 990, PART XI, LINE 9: OTHER CHANGES IN NET ASSETS-990 -250,291.