2023-05-12T15:50:58-05:00 2022-06-30 381357951 PLANTE & MORAN PLLC 1111 SUPERIOR AVE SUITE 1250 CLEVELAND OH 44114 990 2021-07-01 311150845 COMMUNITY FIRST SOLUTIONS COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2023-05-11 1 BRIAN KRAUSE 999009999 AMY CIMINELLO P00796388 2165231010 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 10334022 0 X WWW.COMMUNITY-FIRST.ORG X 1986 OH TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDARY ORGANIZATIONS AND PARTNERSHIPS. 14 13 125 14 0 0 21624 1016980 9909446 7844237 307968 1327248 3067113 145557 13306151 10334022 16969 14644 0 0 5727970 4710771 0 0 47490 4873042 3408301 10617981 8133716 2688170 2200306 99479120 93786541 31236260 28852295 68242860 64934246 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 0 0 6782248 14644 7852841 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 6782248 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 1 139 0 1 125 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 1 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 438026 0 44358 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 6.00 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 CLARISSA LICHLITER TRUSTEE - PART YEAR 1.00 6.00 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.00 5.00 X 0 0 0 ROBIN MILLER TRUSTEE 1.00 6.00 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.00 6.00 X 0 0 0 RANDY OPPENHEIMER TRUSTEE 1.00 6.00 X 0 0 0 JANE STRAKER TRUSTEE - PART YEAR 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 270412 0 23772 KELLEY LAWRENCE VP HEALTH SERVICES 20.00 20.00 X 167815 0 15604 AMY B WYLIE AVP, HEALTH SERVICES 40.00 0.00 X 140109 0 16326 DICK BOWER EXEC VP, CONST & FACILITIES 40.00 0.00 X 135388 0 8215 HOLLY J HARRIS-IFEAKANWA CONTROLLER 40.00 0.00 X 119879 0 1481 STACEY ANDREWS DIRECTOR, HUMAN RESOURCES 40.00 0.00 X 112531 0 3827 DANIELLE D WEBB VP, MARKETING & COMMUNITY RELATIONS 40.00 0.00 X 106614 0 7425 1490774 0 121008 10 0 1 0 UNIDINE CORPORATION 1000 WASHINGTON ST 510 BOSTON MA 02118 FOOD/DINING SERVICES 1838720 SELECT REHABILITATION LLC 2600 COMPASS RD GELNVIEW IL 60026 CONTRACTED REHAB THERAPY SERVICES 1677902 GALE HEALTHCARE SOLUTIONS LLC 3101 W DR MARTIN LUTHER KING JR BLV TAMPA FL 33607 STAFFING SERVICES 1035411 NIGHT OWL CLEANING SERVICES LLC 4761 INDUSTRY DR E FAIRFILED OH 45014 HOUSEKEEPING 802329 MCCABE LUMBER 118 NORTHEAST DRIVE LOVELAND OH 45140 CONSTRUCTION SERVICES 671476 23 998091 18889 1016980 ALLOCATED MANAGEMENT FEE 900099 7492115 7492115 HOME HEALTH 621610 276966 276966 FEES FROM AFFILIATES 900099 75156 75156 7844237 288560 288560 136953 0 136953 136953 136953 1038688 0 1038688 1038688 1038688 REBATES 900099 6992 6992 SCRAP FUNDS 900099 1582 1582 SETTLEMENT CHECK 900099 30 30 8604 10334022 7852841 0 1464201 14644 14644 1123739 932817 190922 2737750 2288124 436397 13229 72022 55560 16462 578034 444670 131753 1611 199226 152982 45328 916 119088 101291 17797 124225 105661 18564 144411 144411 216253 183936 32317 142526 36189 106331 6 646636 626554 20082 97891 70828 26943 120 32450 8878 285 23287 88592 85841 2751 93561 70631 14609 8321 512452 450237 62215 21286 20777 509 REPAIRS & MAINTENANCE 991572 960778 30794 MEDICAL SUPPLIES 56769 55006 1763 EMPLOYEE TRAINING/ACTIV 45125 43724 1401 DUES AND SUBSCRIPTIONS 30098 29163 935 45366 43957 1409 8133716 6782248 1303978 47490 1554302 2002235 6148504 2439621 1876 1536 53548 0 212485 253378 14092470 4881208 9287222 9211262 71707632 62997011 8821775 15578038 1691776 1303460 99479120 93786541 3661044 1849505 21125454 22593555 259381 4981661 5617955 31236260 28852295 X 68242860 64661265 272981 68242860 64934246 99479120 93786541 X 2200306 -2527466 -2981454 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 2906658 7568697 196028 19788 176240 2276548 1674259 602289 699964 280503 419461 9211262 RECEIVABLE FROM RELATED PARTIES 15578038 C 15578038 DUE TO RELATED PARTIES 5617955 5617955 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, 2022 AND 2021, 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 8 5920 EMPLOYEE SCHOLARSHIP 10 6327 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 310835 0 62000 0 65191 0 27230 0 17128 0 482384 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 220427 0 37125 0 12860 0 5591 0 18181 0 294184 0 0 0 KELLEY LAWRENCE VP HEALTH SERVICES 162154 0 0 0 5661 0 3006 0 12598 0 183419 0 0 0 AMY B WYLIE AVP, HEALTH SERVICES 134024 0 0 0 6085 0 3333 0 12993 0 156435 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 A 17724543 354475 7209571 8815618 1344880 2022 1 1 0 1 A 0 1 1 0 0 0.00200 0.00100 0.00300 0 0 1 A 0 1 0 0 0 0 0 0 1 A 1 FORM 990, SCHEDULE K, PART I, BOND ISSUES (F) CONTINUATION OF PURPOSE: AT BERKELEY SQUARE, AND VARIOUS OTHER REPLACEMENT CAPITAL PROJECTS. FORM 990, SCHEDULE K, PART II LINE 3 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 A, LINE 4 COMMUNITY FIRST SOLUTIONS' GOVERNING DOCUMENTS WERE ADJUSTED TO REFERENCE THEIR CHANGE TO A TYPE III SUPPORTING ORGANIZATION. 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: TRANSFER TO RELATED ORGANIZATION -3,922,895. CHANGE IN VALUE OF INVESTMENT IN SUBSIDIARIES 941,441. 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 CHARITABLE 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 COACH HOUSE CATERING 230 LUDLOW HAMILTON OH 45011 270223153 CATERING OH COLONIAL SENIOR SERVICES C 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 27831196 COST COLONIAL SENIOR SERVICES Q 34626844 COST COMMUNITY BEHAVIORAL HEALTH L 8600328 COST COMMUNITY BEHAVIORAL HEALTH Q 7752527 COST COMMUNITY BEHAVIORAL HEALTH A 75156 COST COMMUNITY FIRST PHARMACY L 2190971 COST COMMUNITY FIRST PHARMACY Q 2487981 COST PARTNERS IN PRIME L 1796660 COST PARTNERS IN PRIME Q 2009983 COST LIFESPAN L 4087051 COST LIFESPAN Q 3648587 COST