2026-09-23T13:18:50-05:00 2025-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2025-01-01 350888765 CHILD AND PARENT SERVICES INC CHIL 5742952277 1000 W HIVELY AVE ELKHART IN 46517 BRIAN HALL CHIEF FINANCIAL OFFICER 5745961822 2026-09-23 1 MARGENE ZINK P01222961 5742894011 2026-09-23 2025 CAPS BRIAN HALL 1000 W HIVELY AVE ELKHART IN 46517 5977064 0 X WWW.CAPSELKHART.ORG X 1943 IN TO SUPPORT FAMILIES TO ENSURE THAT EVERY CHILD LIVES A LIFE FREE FROM ABUSE AND NEGLECT. 14 14 99 80 0 0 4245308 4097588 124369 186623 335476 366342 -91526 530344 4613627 5180897 0 0 0 0 3250565 3478962 0 0 296543 1430799 1320224 4681364 4799186 -67737 381711 11717176 12275144 216174 154845 11501002 12120299 X TO SUPPORT FAMILIES TO ENSURE THAT EVERY CHILD LIVES A LIFE FREE FROM ABUSE AND NEGLECT. 0 0 1875165 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. 381582 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. 364801 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. 358623 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. 313042 186623 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. 275411 28102 NURTURING CARE GROUPS - COMMUNITY-BASED, VOLUNTEER-LED SUPPORT GROUPS FOR PARENTS AND CAREGIVERS OF CHILDREN FROM BIRTH THROUGH PRE-KINDERGARTEN. THESE GROUPS OFFER A WELCOMING AND INCLUSIVE SPACE WHERE CAREGIVERS CAN BUILD MEANINGFUL CONNECTIONS, SHARE EXPEREINCES, AND GROW TOGETHER. EACH GATHERING PROVIDES OPPORTUNITIES FOR PEER SUPPORT, OPEN CONVERSATION, AND LEARNING. NURTURING CARE GROUPS HELP FAMILIES FEEL SUPPORTED, CONFIDENT, AND EMPOWERED THROUGHOUT THEIR PARENTING JOURNEY. 947076 214725 3568624 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 8 0 99 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 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 BILLY BRIDWELL DIRECTOR 2.00 X 0 0 0 EUNICE CULP DIRECTOR 2.00 X 0 0 0 JILL GARRIS DIRECTOR 2.00 X 0 0 0 ANNA GROFF DIRECTOR 2.00 X 0 0 0 LYNDSAY HEMMICK DIRECTOR 2.00 X 0 0 0 RANDY LEHMAN DIRECTOR 2.00 X 0 0 0 YOLO LOPEZ DEMARCO DIRECTOR 2.00 X 0 0 0 CARI PATEL DIRECTOR 2.00 X 0 0 0 BRIAN SMITH DIRECTOR 2.00 X 0 0 0 AMY VARGA DIRECTOR 2.00 X 0 0 0 ANGELIA WASHINGTON DIRECTOR 2.00 X 0 0 0 WILL WEED 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 ANDY MURRAY VICE CHAIR 2.00 X X 0 0 0 BROOK GERMANN CHAIR 2.00 X X 0 0 0 REBECCA SHETLER FAST CEO 40.00 X 139972 0 7887 BRIAN HALL CFO 40.00 X 63725 0 22917 203697 0 30804 1 0 0 0 GADELLNET CONSULTING SERVICES PO BOX 790379 ST LOUIS MO 63179 IT SECURITY, MANAGEMENT, HELP DESK 196634 1 380796 2543666 1173126 4097588 SERVICE FEES 624100 186623 186623 186623 200508 200508 23926 0 23926 23926 23926 756582 590748 165834 165834 165834 707661 380796 205419 502242 502242 OTHER INCOME 900099 4176 4176 4176 5180897 214725 0 868584 234500 234500 2823096 2227644 418560 176892 19733 16115 2052 1566 190516 183218 7298 211117 158956 39203 12958 35560 35560 38230 38230 155542 128342 15856 11344 56439 33501 5080 17858 94774 59796 15475 19503 228357 163070 38853 26434 137693 119283 13419 4991 51289 42618 7981 690 11224 7723 3033 468 265745 222530 33564 9651 73505 65557 4273 3675 SUPPLIES 79654 77858 1351 445 STAFF DEVELOPMENT 68197 54253 13938 6 DUES & SUBSCRIPTIONS 22631 8160 11707 2764 MISCELLANEOUS 1384 1384 4799186 3568624 934019 296543 214586 284375 1274793 1876929 1024796 519412 0 29721 156207 6040851 2205765 4084145 3835086 4915668 5404581 173467 198554 11717176 12275144 216174 154845 216174 154845 X 9957657 10517040 1543345 1603259 11501002 12120299 11717176 12275144 X 381711 212938 24648 X X 0 1 X 1 1 1 X 3617099 3257940 5225551 4245308 4097588 20443486 3617099 3257940 5225551 4245308 4097588 20443486 47767 20395719 85882 126975 128815 226267 224564 792503 13457 4176 17633 21253622 861934 0.95960 0.96710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3696703 422802 4119505 3479014 315788 98099 3696703 3218110 356846 95942 3479014 3838506 -531536 88860 3218110 3515108 400513 77115 3838506 0.67122 0.15131 0.17747 1 0 120998 120998 4507738 1376531 3131207 770366 560736 209630 641749 268498 373251 3835086 X 5468282 212938 112677 325615 5142667 38230 38230 5180897 4848985 88029 88029 4760956 38230 38230 4799186 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 2022 THROUGH 2024 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 25,087. FUNDRAISING EXPENSES 87,590. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 87,590. CREDIT LOSSES 439. 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 1039226 371565 667661 30142 43629 111329 PINWHEEL BREAKFAST 49231 9231 40000 7200 13119 1088457 380796 707661 30142 50829 124448 205419 502242 FORM 990, PART VI, SECTION B, LINE 11B THE FULL BOARD OF DIRECTORS, AS WELL AS THE FINANCE COMMITTEE (WHOM THE BOARD DELEGATES RESPONSIBILITY) RECEIVE A COPY OF THE FORM 990 AND ARE PROVIDED 1-2 WEEKS FOR REVIEW AND COMMENT. 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 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 25,087. CREDIT LOSSES -439. PAGE 12, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT OVERSEES THE FINANCIAL STATEMENT PREPARATION PROCESS AND THE SELECTION OF EXTERNAL ACCOUNTANTS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.