2025-04-04T09:32:10-05:00 2024-06-30 331498605 PLANTE & MORAN PLLC 1111 SUPERIOR AVE SUITE 1250 CLEVELAND OH 44114 990 2023-07-01 311150845 COMMUNITY FIRST SOLUTIONS COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2025-04-01 1 1 AMY CIMINELLO P00796388 2165231010 2025-04-01 2023 2025-03-06 01:10:19Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 9399413 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. 17 16 59 16 312584 60997 1087115 18234 8268765 7228781 1584016 1670425 150128 481973 11090024 9399413 7506 15890 0 0 4939927 4433270 0 0 181988 3664909 2932783 8612342 7381943 2477682 2017470 106931145 121069136 33280507 41846348 73650638 79222788 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 0 0 6077950 15890 7261668 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 6077950 1 0 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 1 155 0 1 59 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 17 16 0 0 0 0 0 0 0 1 1 0 0 0 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 525585 0 68310 DR WILLIAM FANT VICE CHAIR 1.00 5.00 X X 0 0 0 JOHN KIRSCH TREASURER 1.00 5.00 X X 0 0 0 RANDY OPPENHEIMER SECRETARY 1.00 5.00 X X 0 0 0 NICK ZIEPFEL CHAIR 1.00 5.00 X X 0 0 0 PETE ABNER TRUSTEE 1.00 5.00 X 0 0 0 MARGARET BAKER TRUSTEE 1.00 5.00 X 0 0 0 NEIL COHEN TRUSTEE 1.00 5.00 X 0 0 0 TIMOTHY EGLOFF TRUSTEE 1.00 4.00 X 0 0 0 DAN GRIESINGER TRUSTEE 1.00 4.00 X 0 0 0 CATHY KUHL TRUSTEE 1.00 4.00 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 ANDREW SCHUSTER TRUSTEE 1.00 4.00 X 0 0 0 ROB WEIGEL TRUSTEE 1.00 4.00 X 0 0 0 JON WHALEN TRUSTEE 1.00 4.00 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 10.00 30.00 X 307287 0 30948 KELLEY LAWRENCE VP, HEALTH SERVICES 20.00 20.00 X 198389 0 7185 DICK BOWER EXEC VP, CONSTRUCTION & FACILITIES 40.00 0.00 X 132627 0 13844 STACEY ANDREWS DIRECTOR, HUMAN RESOURCES 40.00 0.00 X 121200 0 4015 DANIELLE WEBB VP, MARKETING & COMMUNITY RELATIONS 40.00 0.00 X 118567 0 9587 HOLLY HARRIS-IFEAKANWA CONTROLLER 40.00 0.00 X 114335 0 3957 ANGELA WALLACE DIRECTOR, BEHAVIORAL HEALTH BILLING 40.00 0.00 X 104421 0 16182 1622411 0 154028 10 0 1 0 SELECT REHABILITATION LLC PO BOX 71985 CHICAGO IL 606941985 CONTRACTED REHAB THERAPY SERVICES 1754529 MORRISON LIVING PO BOX 102289 ATLANTA GA 303682289 FOOD/DINING SERVICES 1676122 TS GARNETT CONSTRUCTION INC 1721 OLD OXFORD ROAD HAMILTON OH 450131041 CONSTRUCTION SERVICES 1376149 GALE HEALTHCARE SOLUTIONS LLC PO BOX 4729 WINTER PARK FL 327934729 STAFFING SERVICES 1225765 WEBER PAINTING LLC MICHAEL L WEBER 1890 HAMILTON RICHMOND ROAD HAMILTON OH 45013 CONSTRUCTION SERVICES 1024098 28 18234 18234 ALLOCATED MANAGEMENT FEE 900099 7018262 7018262 HOME HEALTH 621610 210519 210519 7228781 720708 720708 136502 0 136502 136502 136502 949717 0 949717 949717 949717 HEALTH MANAGEMENT CONTRACT 900099 312584 312584 MEDICAL RECORDS 900099 16425 16425 REBATES 900099 15018 15018 1444 1444 345471 9399413 7261668 312584 1806927 15890 15890 1215121 1044190 170931 2779502 2260775 381080 137647 79199 70022 9177 133661 105728 13856 14077 225787 180970 23718 21099 36477 29713 6764 134330 109421 24909 202697 202697 193071 151798 34555 6718 242914 87314 154943 657 527472 521747 5725 92511 82021 8940 1550 25053 13462 11351 240 130717 129298 1419 95906 88385 7521 584693 527707 56986 22034 21602 432 REPAIRS & MAINTENANCE 425801 421179 4622 EMPLOYEE TRAINING/ACTIV 161880 160123 1757 DUES AND SUBSCRIPTIONS 51132 50577 555 FOOD & BEVERAGE 977 966 11 5118 5062 56 7381943 6077950 1122005 181988 6314285 4615327 407144 94760 1772 0 389 104788 349782 746910 14718915 5950253 8854182 8768662 77953937 80216903 11636770 25288751 1412884 1233035 106931145 121069136 1685594 2441431 22668425 28737386 147034 349490 8779454 10318041 33280507 41846348 X 73368533 78954552 282105 268236 73650638 79222788 106931145 121069136 X 2017470 468698 3085982 X X 0 1 X 1 1 1 X X 4 COLONIAL SENIOR SERVICES 311596262 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 4 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. 444575 444575 10475355 3432283 7043072 351150 71538 279612 2461031 2069359 391672 986804 377073 609731 8768662 RECEIVABLE FROM RELATED PARTIES 25288751 C 25288751 DUE TO RELATED PARTIES 10318041 10318041 X PART X, LINE 2: 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. 1 EMPLOYEE ASSISTANCE 22 14280 EMPLOYEE SCHOLARSHIP 1 1610 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 363747 0 98687 0 63151 0 49217 0 19093 0 593895 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 251884 0 41858 0 13545 0 9749 0 21199 0 338235 0 0 0 KELLEY LAWRENCE VP, HEALTH SERVICES 176718 0 15658 0 6013 0 6793 0 392 0 205574 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 8916367 240000 8676367 2025 0 0 0 1 A 0 1 1 0 0 0.00100 0.00100 0.00200 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 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 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. 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. COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES 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 COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH COMMUNITY FIRST SOLUTIONS C 4574574 2018497 1.00000 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 1 COLONIAL SENIOR SERVICES L 51649664 COST COLONIAL SENIOR SERVICES Q 38001574 COST COMMUNITY BEHAVIORAL HEALTH L 7322139 COST COMMUNITY BEHAVIORAL HEALTH Q 7869371 COST COMMUNITY BEHAVIORAL HEALTH A 95550 COST COMMUNITY FIRST PHARMACY L 395193 COST COMMUNITY FIRST PHARMACY Q 514468 COST PARTNERS IN PRIME L 2228423 COST PARTNERS IN PRIME Q 2572866 COST LIFESPAN L 3851610 COST LIFESPAN Q 4474795 COST