COMMUNITY FIRST SOLUTIONS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY FIRST SOLUTIONS (EIN 31-1150845)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-04-04
- IRS object ID
- 202520949349300707
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-04T09:32:10-05:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 331498605 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1111 SUPERIOR AVE SUITE 1250 | AddressLine1Txt |
| City | CLEVELAND | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44114 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311150845 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FIRST SOLUTIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COMM | BusinessNameControlTxt |
| Phone | 5137854054 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 LUDLOW STREET | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN KRAUSE | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5137854054 | PhoneNum |
| Signature | 2025-04-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | AMY CIMINELLO | PreparerPersonNm |
| PTIN | P00796388 | PTIN |
| Phone | 2165231010 | PhoneNum |
| Preparation | 2025-04-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRIAN KRAUSE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 LUDLOW STREET | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,399,413 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COMMUNITY-FIRST.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 59 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $312,584 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $60,997 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,087,115 | PYContributionsGrantsAmt |
| CY Contributions Grants | $18,234 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,268,765 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $7,228,781 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,584,016 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,670,425 | CYInvestmentIncomeAmt |
| PY Other Revenue | $150,128 | PYOtherRevenueAmt |
| CY Other Revenue | $481,973 | CYOtherRevenueAmt |
| PY Total Revenue | $11,090,024 | PYTotalRevenueAmt |
| CY Total Revenue | $9,399,413 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,506 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $15,890 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,939,927 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,433,270 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $181,988 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,664,909 | PYOtherExpensesAmt |
| CY Other Expenses | $2,932,783 | CYOtherExpensesAmt |
| PY Total Expenses | $8,612,342 | PYTotalExpensesAmt |
| CY Total Expenses | $7,381,943 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,477,682 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,017,470 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $106,931,145 | TotalAssetsBOYAmt |
| Total Assets EOY | $121,069,136 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,280,507 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $41,846,348 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $73,650,638 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $79,222,788 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,077,950 | ExpenseAmt |
| Grant | $15,890 | GrantAmt |
| Revenue | $7,261,668 | RevenueAmt |
| Desc | TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. | Desc |
| Total Program Service Expenses | $6,077,950 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 155 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 59 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BRIAN KRAUSE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5137854750 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 LUDLOW STREET | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| BRETT KIRKPATRICK | |||||||||
| PRESIDENT & CEO | 10.00 | 30.00 | Yes (X) | Yes (X) | $525,585 | $0 | $68,310 | ||
| DR WILLIAM FANT | |||||||||
| VICE CHAIR | 1.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN KIRSCH | |||||||||
| TREASURER | 1.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RANDY OPPENHEIMER | |||||||||
| SECRETARY | 1.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| NICK ZIEPFEL | |||||||||
| CHAIR | 1.00 | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| PETE ABNER | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| MARGARET BAKER | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| NEIL COHEN | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| TIMOTHY EGLOFF | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| DAN GRIESINGER | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| CATHY KUHL | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| RAQUEL LOVEBERRY | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBIN MILLER | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| LARRY MULLIGAN | |||||||||
| TRUSTEE | 1.00 | 5.00 | Yes (X) | $0 | $0 | $0 | |||
| ANDREW SCHUSTER | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| ROB WEIGEL | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| JON WHALEN | |||||||||
| TRUSTEE | 1.00 | 4.00 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN KRAUSE | |||||||||
| CHIEF FINANCIAL OFFICER | 10.00 | 30.00 | Yes (X) | $307,287 | $0 | $30,948 | |||
| KELLEY LAWRENCE | |||||||||
| VP, HEALTH SERVICES | 20.00 | 20.00 | $198,389 | $0 | $7,185 | Yes (X) | |||
| DICK BOWER | |||||||||
| EXEC VP, CONSTRUCTION & FACILITIES | 40.00 | 0.00 | $132,627 | $0 | $13,844 | Yes (X) | |||
| STACEY ANDREWS | |||||||||
| DIRECTOR, HUMAN RESOURCES | 40.00 | 0.00 | $121,200 | $0 | $4,015 | Yes (X) | |||
| DANIELLE WEBB | |||||||||
| VP, MARKETING & COMMUNITY RELATIONS | 40.00 | 0.00 | $118,567 | $0 | $9,587 | Yes (X) | |||
| HOLLY HARRIS-IFEAKANWA | |||||||||
| CONTROLLER | 40.00 | 0.00 | $114,335 | $0 | $3,957 | Yes (X) | |||
| ANGELA WALLACE | |||||||||
| DIRECTOR, BEHAVIORAL HEALTH BILLING | 40.00 | 0.00 | $104,421 | $0 | $16,182 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,622,411 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $154,028 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 10 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| SELECT REHABILITATION LLC | |||||
| PO BOX 71985 | CHICAGO | IL | 606941985 | CONTRACTED REHAB THERAPY SERVICES | $1,754,529 |
| MORRISON LIVING | |||||
| PO BOX 102289 | ATLANTA | GA | 303682289 | FOOD/DINING SERVICES | $1,676,122 |
| TS GARNETT CONSTRUCTION INC | |||||
| 1721 OLD OXFORD ROAD | HAMILTON | OH | 450131041 | CONSTRUCTION SERVICES | $1,376,149 |
| GALE HEALTHCARE SOLUTIONS LLC | |||||
| PO BOX 4729 | WINTER PARK | FL | 327934729 | STAFFING SERVICES | $1,225,765 |
| WEBER PAINTING LLC MICHAEL L WEBER | |||||
| 1890 HAMILTON RICHMOND ROAD | HAMILTON | OH | 45013 | CONSTRUCTION SERVICES | $1,024,098 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 28 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $18,234 | AllOtherContributionsAmt |
| Total Contributions | $18,234 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ALLOCATED MANAGEMENT FEE | 900099 | $7,018,262 | $7,018,262 |
| HOME HEALTH | 621610 | $210,519 | $210,519 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $7,228,781 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $720,708 | TotalRevenueColumnAmt |
| Exclusion | $720,708 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $136,502 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $136,502 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $136,502 | TotalRevenueColumnAmt |
| Exclusion | $136,502 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $949,717 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $949,717 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $949,717 | TotalRevenueColumnAmt |
| Exclusion | $949,717 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| HEALTH MANAGEMENT CONTRACT | 900099 | $312,584 | $312,584 | |
| MEDICAL RECORDS | 900099 | $16,425 | $16,425 | |
| REBATES | 900099 | $15,018 | $15,018 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,444 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,444 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $345,471 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,399,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,261,668 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $312,584 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,806,927 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,890 | TotalAmt |
| Program Services | $15,890 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,215,121 | TotalAmt |
| Program Services | $1,044,190 | ProgramServicesAmt |
| Management And General | $170,931 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,779,502 | TotalAmt |
| Program Services | $2,260,775 | ProgramServicesAmt |
| Management And General | $381,080 | ManagementAndGeneralAmt |
| Fundraising | $137,647 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,199 | TotalAmt |
| Program Services | $70,022 | ProgramServicesAmt |
| Management And General | $9,177 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,661 | TotalAmt |
| Program Services | $105,728 | ProgramServicesAmt |
| Management And General | $13,856 | ManagementAndGeneralAmt |
| Fundraising | $14,077 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,787 | TotalAmt |
| Program Services | $180,970 | ProgramServicesAmt |
| Management And General | $23,718 | ManagementAndGeneralAmt |
| Fundraising | $21,099 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,477 | TotalAmt |
| Program Services | $29,713 | ProgramServicesAmt |
| Management And General | $6,764 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,330 | TotalAmt |
| Program Services | $109,421 | ProgramServicesAmt |
| Management And General | $24,909 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $202,697 | TotalAmt |
| Management And General | $202,697 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,071 | TotalAmt |
| Program Services | $151,798 | ProgramServicesAmt |
| Management And General | $34,555 | ManagementAndGeneralAmt |
| Fundraising | $6,718 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,914 | TotalAmt |
| Program Services | $87,314 | ProgramServicesAmt |
| Management And General | $154,943 | ManagementAndGeneralAmt |
| Fundraising | $657 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,472 | TotalAmt |
| Program Services | $521,747 | ProgramServicesAmt |
| Management And General | $5,725 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,511 | TotalAmt |
| Program Services | $82,021 | ProgramServicesAmt |
| Management And General | $8,940 | ManagementAndGeneralAmt |
| Fundraising | $1,550 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,053 | TotalAmt |
| Program Services | $13,462 | ProgramServicesAmt |
| Management And General | $11,351 | ManagementAndGeneralAmt |
| Fundraising | $240 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,717 | TotalAmt |
| Program Services | $129,298 | ProgramServicesAmt |
| Management And General | $1,419 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,906 | TotalAmt |
| Program Services | $88,385 | ProgramServicesAmt |
| Management And General | $7,521 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $584,693 | TotalAmt |
| Program Services | $527,707 | ProgramServicesAmt |
| Management And General | $56,986 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,034 | TotalAmt |
| Program Services | $21,602 | ProgramServicesAmt |
| Management And General | $432 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $425,801 | $421,179 | $4,622 |
| EMPLOYEE TRAINING/ACTIV | $161,880 | $160,123 | $1,757 |
| DUES AND SUBSCRIPTIONS | $51,132 | $50,577 | $555 |
| FOOD & BEVERAGE | $977 | $966 | $11 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,118 | TotalAmt |
| Program Services | $5,062 | ProgramServicesAmt |
| Management And General | $56 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,381,943 | TotalAmt |
| Program Services | $6,077,950 | ProgramServicesAmt |
| Management And General | $1,122,005 | ManagementAndGeneralAmt |
| Fundraising | $181,988 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,314,285 | BOYAmt |
| EOY | $4,615,327 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $407,144 | BOYAmt |
| EOY | $94,760 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,772 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389 | BOYAmt |
| EOY | $104,788 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,782 | BOYAmt |
| EOY | $746,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,718,915 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,950,253 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,854,182 | BOYAmt |
| EOY | $8,768,662 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,953,937 | BOYAmt |
| EOY | $80,216,903 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,636,770 | BOYAmt |
| EOY | $25,288,751 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,412,884 | BOYAmt |
| EOY | $1,233,035 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,931,145 | BOYAmt |
| EOY | $121,069,136 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,685,594 | BOYAmt |
| EOY | $2,441,431 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,668,425 | BOYAmt |
| EOY | $28,737,386 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,034 | BOYAmt |
| EOY | $349,490 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,779,454 | BOYAmt |
| EOY | $10,318,041 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,280,507 | BOYAmt |
| EOY | $41,846,348 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,368,533 | BOYAmt |
| EOY | $78,954,552 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $282,105 | BOYAmt |
| EOY | $268,236 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,650,638 | BOYAmt |
| EOY | $79,222,788 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $106,931,145 | BOYAmt |
| EOY | $121,069,136 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,017,470 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $468,698 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $3,085,982 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 4 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (4 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| COLONIAL SENIOR SERVICES | ||||
| 311596262 | 10 | Yes (1) | $0 | $0 |
| COMMUNITY BEHAVORIAL HEALTH | ||||
| 311806189 | 7 | Yes (1) | $0 | $0 |
| PARTNERS IN PRIME | ||||
| 310569735 | 10 | Yes (1) | $0 | $0 |
| LIFESPAN | ||||
| 310536660 | 7 | Yes (1) | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 4 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (1) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (1) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $444,575 | OtherCostOrOtherBasisAmt |
| Book Value | $444,575 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,475,355 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,432,283 | DepreciationAmt |
| Book Value | $7,043,072 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $351,150 | OtherCostOrOtherBasisAmt |
| Depreciation | $71,538 | DepreciationAmt |
| Book Value | $279,612 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,461,031 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,069,359 | DepreciationAmt |
| Book Value | $391,672 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $986,804 | OtherCostOrOtherBasisAmt |
| Depreciation | $377,073 | DepreciationAmt |
| Book Value | $609,731 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,768,662 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RECEIVABLE FROM RELATED PARTIES | Desc |
| Book Value | $25,288,751 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $25,288,751 | TotalBookValueProgramRltdAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO RELATED PARTIES | Desc |
| Amt | $10,318,041 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,318,041 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION IS 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. COACH HOUSE CATERING, INC. WAS A FOR-PROFIT SUBSIDIARY OF COLONIAL SENIOR SERVICES, WHICH OPERATES IN THE FOOD AND DRINK SERVICE BUSINESS. AS SUCH, COACH HOUSE CATERING, INC. FILED A CORPORATE TAX RETURN. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF TRANSACTIONS REPORTED IN THE CONSOLIDATED FINANCIAL STATEMENT AND CONSIST PRIMARILY OF CURRENT TAXES. EFFECTIVE JULY 1, 2023, COMMUNITY FIRST PHARMACY BECAME A FOR-PROFIT ENTITY. FEDERAL TAX EXPENSE AND CASH PAID FOR INCOME TAXES FOR THE FISCAL YEARS JUNE 30, 2024 AND 2023, ARE DE MINIMIS AMOUNTS TO THE ORGANIZATION. THE ORGANIZATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2024 AND 2023, 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. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| EMPLOYEE ASSISTANCE | 22 | $14,280 |
| EMPLOYEE SCHOLARSHIP | 1 | $1,610 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BRETT KIRKPATRICK | ||||||||||||||
| PRESIDENT & CEO | $363,747 | $0 | $98,687 | $0 | $63,151 | $0 | $49,217 | $0 | $19,093 | $0 | $593,895 | $0 | $0 | $0 |
| BRIAN KRAUSE | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $251,884 | $0 | $41,858 | $0 | $13,545 | $0 | $9,749 | $0 | $21,199 | $0 | $338,235 | $0 | $0 | $0 |
| KELLEY LAWRENCE | ||||||||||||||
| VP, HEALTH SERVICES | $176,718 | $0 | $15,658 | $0 | $6,013 | $0 | $6,793 | $0 | $392 | $0 | $205,574 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| BUTLER COUNTY PORT AUTHORITY | ||||||||
| A | 651235109 | 12355RAQ9 | 2021-02-25 | $17,723,747 | PAID OFF BANK NOTES, CONSTRUCTION OF FOURTEEN INDEPENDENT LIVING UNITS | 0 | 0 | 0 |
| BUTLER COUNTY PORT AUTHORITY | ||||||||
| B | 651235109 | 2023-01-26 | $12,000,000 | FINANCING, REFINANCING, OR REIMBURSING COSTS OF "PORT AUTHORITY FACILITIES" | 0 | 0 | 0 | |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|
| A | $17,729,688 | $354,475 | $8,559,595 | $8,815,618 | 2022 | Yes (1) | Yes (1) | Yes (1) | Yes (1) |
| B | $8,916,367 | $240,000 | $8,676,367 | 2025 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Private Bus Concerning UBIPrivateBusConcerningUBIPct | Total Private Business UseTotalPrivateBusinessUsePct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | 0 | Yes (1) | Yes (1) | 0 | 0 | 0.00100 | 0.00100 | 0.00200 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0.00000 | 0.00000 | 0.00000 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| OLD NATIONAL BANK | ||||||||||||
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | Yes (1) | 5.000000000000 | 0 | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WAS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING THE 990. HOWEVER, SOME CONFIDENTIAL INFORMATION, SUCH AS DONORS, WAS REDACTED BEFORE SENDING. |
| 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 85,982. TRANSFER FROM RELATED ORGANIZATION 3,000,000. |
| PART XII, LINE 2C | PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| COLONIAL SENIOR SERVICES | |||||||||||
| 230 LUDLOW STREET | HAMILTON | OH | 45011 | 311596262 | SENIOR SERVICES | OH | 501(C)(3) | LINE 10 | COMMUNITY FIRST SOLUTIONS | Yes (1) | |
| COMMUNITY BEHAVIORAL HEALTH | |||||||||||
| 230 LUDLOW STREET | HAMILTON | OH | 45011 | 311806189 | CHARITABLE BEHAVIORAL HEALTH | OH | 501(C)(3) | LINE 7 | COMMUNITY FIRST SOLUTIONS | Yes (1) | |
| PARTNERS IN PRIME | |||||||||||
| 230 LUDLOW STREET | HAMILTON | OH | 45011 | 310569735 | SENIOR CENTER | OH | 501(C)(3) | LINE 10 | COMMUNITY FIRST SOLUTIONS | Yes (1) | |
| LIFESPAN | |||||||||||
| 230 LUDLOW STREET | HAMILTON | OH | 45011 | 310536660 | SOCIAL SERVICES | OH | 501(C)(3) | LINE 7 | COMMUNITY FIRST SOLUTIONS | Yes (1) | |
| MISSION LINK | |||||||||||
| 230 LUDLOW STREET | HAMILTON | OH | 45011 | 874391538 | SUPPORT FOR SENIOR/SOCIAL SERVICES | OH | 501(C)(3) | LINE 12B, II | 0 | N/A | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FIRST PHARMACY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 LUDLOW STREET | AddressLine1Txt |
| City | HAMILTON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 260653514 | EIN |
| Primary Activities | COMMUNITY PHARMACY | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY FIRST SOLUTIONS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $4,574,574 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $2,018,497 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (11 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| COLONIAL SENIOR SERVICES | ||
| L | $51,649,664 | COST |
| COLONIAL SENIOR SERVICES | ||
| Q | $38,001,574 | COST |
| COMMUNITY BEHAVIORAL HEALTH | ||
| L | $7,322,139 | COST |
| COMMUNITY BEHAVIORAL HEALTH | ||
| Q | $7,869,371 | COST |
| COMMUNITY BEHAVIORAL HEALTH | ||
| A | $95,550 | COST |
| COMMUNITY FIRST PHARMACY | ||
| L | $395,193 | COST |
| COMMUNITY FIRST PHARMACY | ||
| Q | $514,468 | COST |
| PARTNERS IN PRIME | ||
| L | $2,228,423 | COST |
| PARTNERS IN PRIME | ||
| Q | $2,572,866 | COST |
| LIFESPAN | ||
| L | $3,851,610 | COST |
| LIFESPAN | ||
| Q | $4,474,795 | COST |