2024-04-05T15:51:45-05:00 2023-06-30 381357951 PLANTE & MORAN PLLC 1111 SUPERIOR AVE SUITE 1250 CLEVELAND OH 44114 990 2022-07-01 311150845 COMMUNITY FIRST SOLUTIONS COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2024-04-03 1 BRIAN KRAUSE 999009999 0 AMY CIMINELLO P00796388 2165231010 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 11090024 0 X WWW.COMMUNITY-FIRST.ORG X 1986 OH TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 14 13 64 13 0 0 1016980 1087115 7844237 8268765 1327248 1584016 145557 150128 10334022 11090024 14644 7506 0 0 4710771 4939927 0 0 113956 3408301 3664909 8133716 8612342 2200306 2477682 93786541 106931145 28852295 33280507 64934246 73650638 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 0 0 6991159 7506 8281062 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 6991159 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 148 0 1 64 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X BRIAN KRAUSE 5137854750 230 LUDLOW STREET HAMILTON OH 45011 BRETT KIRKPATRICK PRESIDENT & CEO 10.00 30.00 X X 409451 0 68331 MARGARET BAKER TREASURER 1.00 6.00 X X 0 0 0 DR WILLIAM FANT SECRETARY 1.00 6.00 X X 0 0 0 JOHN KIRSCH CHAIR 1.00 6.00 X X 0 0 0 NICK ZIEPFEL VICE CHAIR 1.00 6.00 X X 0 0 0 NEIL COHEN TRUSTEE 1.00 5.00 X 0 0 0 DAN GRIESINGER TRUSTEE 1.00 5.00 X 0 0 0 CATHY KUHL TRUSTEE 1.00 5.00 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.00 5.00 X 0 0 0 ROBIN MILLER TRUSTEE 1.00 5.00 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.00 5.00 X 0 0 0 RANDY OPPENHEIMER TRUSTEE 1.00 5.00 X 0 0 0 ROB WEIGEL TRUSTEE 1.00 5.00 X 0 0 0 JON WHALEN TRUSTEE 1.00 5.00 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 10.00 30.00 X 298475 0 29644 KELLEY LAWRENCE VP HEALTH SERVICES 20.00 20.00 X 184910 0 19375 AMY WYLIE AVP, HEALTH SERVICES 8.00 32.00 X 38321 105191 17526 DICK BOWER EXEC VP, CONST & FACILITIES 40.00 0.00 X 138954 0 17605 HOLLY HARRIS-IFEAKANWA CONTROLLER 40.00 0.00 X 122131 0 3158 STACEY ANDREWS DIRECTOR, HUMAN RESOURCES 40.00 0.00 X 116263 0 4692 DANIELLE WEBB VP, MARKETING & COMMUNITY RELATIONS 40.00 0.00 X 110127 0 9123 1418632 105191 169454 20 0 1 0 GALE HEALTHCARE SOLUTIONS LLC PO BOX 4729 WINTER PARK FL 32793 STAFFING SERVICES 2185300 UNIDINE CORPORATION 1000 WASHINGTON ST 510 BOSTON MA 02118 FOOD/DINING SERVICES 1988647 SELECT REHABILITATION LLC 2600 COMPASS RD LENVIEW IL 60026 CONTRACTED REHAB THERAPY SERVICES 1891807 WEBER PAINTING LLC MICHAEL L WEBER 1890 HAMILTON RICHMOND RD HAMILTON OH 45013 CONSTRUCTION SERVICES 997734 NIGHT OWL CLEANING SERVICES LLC 4761 INDUSTRY DR A FAIRFILED OH 45014 HOUSEKEEPING 737585 21 1078310 8805 1087115 ALLOCATED MANAGEMENT FEE 900099 7958197 7958197 HOME HEALTH 621610 224133 224133 FEES FROM AFFILIATES 900099 86435 86435 8268765 485220 485220 137831 0 137831 137831 137831 1098796 0 1098796 1098796 1098796 REBATES 900099 11804 11804 MEDICAL RECORDS 900099 490 490 SETTLEMENT CHECK 900099 3 3 12297 11090024 8281062 0 1721847 7506 7506 1157430 943654 213776 2988073 2396897 526476 64700 77208 60629 16579 495399 369729 101106 24564 221817 166794 45611 9412 107504 88143 19361 143715 117833 25882 163536 163536 251981 206601 45380 224248 29596 194482 170 612480 597356 15124 101412 73871 27285 256 36160 20780 526 14854 94553 92218 2335 91838 80272 11566 544489 478162 66327 18486 18083 403 REPAIRS & MAINTENANCE 1151200 1122773 28427 EMPLOYEE TRAINING/ACTIV 69444 67729 1715 DUES AND SUBSCRIPTIONS 48298 47105 1193 MEDICAL SUPPLIES 3750 3657 93 1815 1771 44 8612342 6991159 1507227 113956 2002235 6314285 2439621 407144 1536 1772 389 253378 349782 14254385 5400203 9211262 8854182 62997011 77953937 15578038 11636770 1303460 1412884 93786541 106931145 1849505 1685594 21125454 22668425 259381 147034 5617955 8779454 28852295 33280507 X 64661265 73368533 272981 282105 64934246 73650638 93786541 106931145 X 2477682 78332 6160378 X X 0 1 X 1 1 1 X X 5 COLONIAL SENIOR SERVICES 311596262 10 1 0 0 COMMUNITY FIRST PHARMACY 260653514 10 1 0 0 COMMUNITY BEHAVORIAL HEALTH 311806189 7 1 0 0 PARTNERS IN PRIME 310569735 10 1 0 0 LIFESPAN 310536660 7 1 0 0 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 SCHEDULE A, PART IV, SECTION 3, LINE 3A COMMUNITY FIRST SOLUTIONS HAS THE POWER TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY OF THE SUPPORTED ORGANIZATIONS. SCHEDULE A, PART IV, SECTION E, LINE 3B COMMUNITY FIRST SOLUTIONS IS THE SOLE MEMBER OF EACH OF ITS SUPPORTED ORGANIZATIONS. THE MANAGEMENT TEAM ON COMMUNITY FIRST SOLUTIONS ALSO PERFORMS DUTIES AND HAS OVERSIGHT OF THE RELATED ENTITIES. SCHEDULE A, PART IV, SECTION D, LINE 3 THERE IS MANAGEMENT OVERLAP AMONG COMMUNITY FIRST SOLUTIONS AND ITS SUPPORTED ORGANIZATIONS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 444575 444575 10475355 3169111 7306244 279631 42125 237506 2353445 1865937 487508 701379 323030 378349 8854182 RECEIVABLE FROM RELATED PARTIES 11636770 C 11636770 DUE TO RELATED PARTIES 8779454 8779454 X PART X, LINE 2: COMMUNITY FIRST SOLUTIONS AND SUBSIDIARIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. 1 EMPLOYEE ASSISTANCE 9 6506 EMPLOYEE SCHOLARSHIP 1 1000 PART I, LINE 2: SEPARATE ACCOUNT CODES ARE ASSIGNED FOR EACH FUND. EMPLOYEES ARE REQUIRED TO SUBMIT APPLICATIONS AND MEET THE DESIGNATED REQUIREMENTS AND DOCUMENTATION IN ORDER TO BE ELIGIBLE TO RECEIVE FUNDS. IF ELIGIBLE, APPLICANTS ARE SUBMITTED FOR APPROVAL/DENIAL TO THE CORRESPONDING SELECTION COMMITTEE AND THE FUNDS ARE RELEASED. X 1 1 X X X 0 1 0 0 0 0 0 1 0 BRETT KIRKPATRICK PRESIDENT & CEO 348397 0 0 0 61054 0 48855 0 19476 0 477782 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 245277 0 40838 0 12360 0 9462 0 20182 0 328119 0 0 0 KELLEY LAWRENCE VP HEALTH SERVICES 168732 0 10324 0 5854 0 6369 0 13006 0 204285 0 0 0 AMY WYLIE AVP, HEALTH SERVICES 36497 100293 0 0 1824 4898 1339 3659 3132 9396 42792 118246 0 0 DICK BOWER EXEC VP, CONST & FACILITIES 132082 0 0 0 6872 0 4695 0 12910 0 156559 0 0 0 PART I, LINE 1A THE CEO IS REIMBURSED FOR HIS HEALTH/DENTAL PREMIUMS AND THE PAYMENT IS GROSSED UP TO OFFSET THE ASSOCIATED TAXES WITH THAT PAYMENT. PART I, LINE 4B DURING THE FISCAL YEAR, BRETT KIRKPATRICK RECEIVED PAYMENTS IN THE AMOUNT OF $40,000 FROM A 457F PLAN. PART I, LINE 7 BONUSES ARE DETERMINED AT THE END OF THE YEAR BASED ON PERSONAL PERFORMANCE GOALS. A BUTLER COUNTY PORT AUTHORITY 651235109 12355RAQ9 2021-02-25 17723747 PAID OFF BANK NOTES, CONSTRUCTION OF FOURTEEN INDEPENDENT LIVING UNITS 0 0 0 B BUTLER COUNTY PORT AUTHORITY 651235109 2023-01-26 12000000 FINANCING, REFINANCING, OR REIMBURSING COSTS OF "PORT AUTHORITY FACILITIES" 0 0 0 A 17729688 354475 8559595 8815618 2022 1 1 1 1 B 2403659 240000 2163659 2025 0 0 0 1 A 0 1 1 0 0 0.00200 0.00100 0.00300 0 0 1 B 0 1 1 0 0 0.00200 0.00100 0.00300 0 0 1 A 0 1 0 0 0 0 0 0 1 B 0 1 0 0 1 1 OLD NATIONAL BANK 5.000000000000 0 0 0 0 1 A 1 B 1 FORM 990, SCHEDULE K, PART I, COLUMN A, BOND ISSUES (F) CONTINUATION OF PURPOSE: AT BERKELEY SQUARE, AND VARIOUS OTHER REPLACEMENT CAPITAL PROJECTS. FORM 990, SCHEDULE K, PART II LINE 3, COLUMN A THE DIFFERENCE BETWEEN THE ISSUE PRICE IN PART ONE AND THE TOTAL PROCEEDS OF THE ISSUE PRICE IN PART II LINE 3 IS DUE TO INVESTMENT EARNINGS. FORM 990, SCHEDULE K, PART I, COLUMN B, BOND ISSUES (F) CONTINUATION OF PURPOSE: AS DEFINED IN THE ACT; AND, PAYING CERTAIN COSTS OF ISSUANCE OF THE BONDS. FORM 990, SCHEDULE K, PART II LINE 3, COLUMN B THE DIFFERENCE BETWEEN THE ISSUE PRICE IN PART ONE AND THE TOTAL PROCEEDS OF THE ISSUE PRICE IN PART II LINE 3 IS DUE TO INVESTMENT EARNINGS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING THE 990. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR SHALL FILE ANNUALLY A DISCLOSURE REPORT ON A FORM PREPARED BY THE CORPORATION AND APPROVED BY THE DIRECTORS, WHEREBY THE INDIVIDUAL DIRECTORS ARE PROVIDED A MEANS OF DISCLOSING ALL OUTSIDE INTERESTS WHICH MAY CREATE DUALITY OF INTEREST, OR POTENTIAL CONFLICTS OF INTEREST, AS THEY CONDUCT AFFAIRS OF THE CORPORATION. ANY DIRECTOR HAVING A DUALITY OR POSSIBILE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS OR HER PERSONAL INTEREST ON THE MATTER, AND HE OR SHE SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THE DISCLOSURE AND THE ABSTENTION FROM VOTING AND ITS EFFECT ON THE QUORUM. THE FOREGOING REQUIREMENTS SHOULD NOT BE CONSTRUED AS PREVENTING ANY DIRECTORS FROM BRIEFLY STATING HIS OR HER POSITION IN A MATTER, NOR FROM ANSWERING PERTINENT QUESTIONS OF OTHER DIRECTORS AS HIS OR HER KNOWLEDGE MAY BE OF ASSISTANCE TO THE OTHER DIRECTORS IN THEIR DELIBERATIONS. FORM 990, PART VI, SECTION B, LINE 15 COMMUNITY FIRST SOLUTIONS USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. THIS REVIEW IS PERFORMED ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART VI, LINE 16B: JOINT VENTURE STATEMENTS ARE INTERNALLY REVIEWED FOR EXEMPT STATUS IMPACTS AND UNRELATED BUSINESS INCOME. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF INVESTMENT IN SUBSIDIARIES 6,160,378. PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 1 COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 1 COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(C)(3) LINE 7 COMMUNITY FIRST SOLUTIONS 1 PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTER OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 1 LIFESPAN 230 LUDLOW STREET HAMILTON OH 45011 310536660 SOCIAL SERVICES OH 501(C)(3) LINE 7 COMMUNITY FIRST SOLUTIONS 1 MISSION LINK 230 LUDLOW STREET HAMILTON OH 45011 874391538 SUPPORT FOR SENIOR/SOCIAL SERVICES OH 501(C)(3) LINE 12B, II N/A 0 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 1 COLONIAL SENIOR SERVICES L 32501343 COST COLONIAL SENIOR SERVICES Q 36056784 COST COMMUNITY BEHAVIORAL HEALTH L 7204550 COST COMMUNITY BEHAVIORAL HEALTH Q 9325055 COST COMMUNITY BEHAVIORAL HEALTH A 86435 COST COMMUNITY FIRST PHARMACY L 2472616 COST COMMUNITY FIRST PHARMACY Q 3101101 COST PARTNERS IN PRIME L 1915512 COST PARTNERS IN PRIME Q 2108589 COST LIFESPAN L 3504706 COST LIFESPAN Q 4197349 COST