2023-05-14T15:17:46-05:00 2022-06-30 310905417 VONLEHMAN & COMPANY INC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2021-07-01 237068704 CHILDREN'S HOME OF NORTHERN KENTUCKY INC CHIL 8592618768 200 HOME ROAD COVINGTON KY 41011 DEBBIE RAPIER CFO 8592618768 2023-05-14 1 DEBBIE RAPIER 999009999 BRYAN PAUTSCH P00034913 8593313300 2023-05-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z RICK W WURTH 200 HOME ROAD COVINGTON KY 41011 18565434 0 X WWW.CHNK.ORG X 1880 KY A TRAUMA-INFORMED HEALTHCARE ORGANIZATION, CHNK BEHAVIORAL HEALTH CREATES HOLISTIC PARTNERSHIPS FOR HEALTH AND WELLNESS THAT ARE INCLUSIVE, INNOVATIVE, AND INSPIRING. 13 13 238 200 0 0 2792303 5791763 10319486 9443136 80697 213746 306768 483515 13499254 15932160 0 0 0 0 5428223 6983283 0 30801 404478 7592331 7332288 13020554 14346372 478700 1585788 17993059 17601593 6588018 5362613 11405041 12238980 X A TRAUMA-INFORMED HEALTHCARE ORGANIZATION, CHNK BEHAVIORAL HEALTH CREATES HOLISTIC PARTNERSHIPS FOR HEALTH AND WELLNESS THAT ARE INCLUSIVE, INNOVATIVE, AND INSPIRING. 0 1 2772069 1023751 CHNK PRIVATE CHILD-CARING (PCC) RESIDENTIAL TREATMENT SERVICES - SERVING CLIENTS AGES 7 TO 17, STRUGGLING WITH SEVERE EMOTIONAL AND/OR MENTAL HEALTH NEEDS, PREVENTING PLACEMENT IN A LESS RESTRICTIVE SETTING. SERVICES INCLUDE INDIVIDUAL, GROUP AND FAMILY THERAPY, MEDICATION MANAGEMENT, AND 24/7 THERAPEUTIC CARE. THE OBJECTIVE FOR PRIVATE CHILD-CARING RESIDENTIAL TREATMENT IS PROGRESS TOWARDS ACHIEVEMENT OF INDIVIDUAL TREATMENT GOALS AND TO DISCHARGE TO A LESS RESTRICTIVE SETTING. AN ESTIMATED TOTAL OF 3,594 DAYS/NIGHTS OF CARE WERE PROVIDED. 4238536 3699259 CHNK OUTPATIENT BEHAVIORAL HEALTH SERVICES PROVIDES A BROAD CONTINUUM OF OUTPATIENT BEHAVIORAL HEALTH SERVICES, INCLUDING INDIVIDUAL, GROUP, AND FAMILY THERAPY, INTENSIVE OUTPATIENT, CASE MANAGEMENT, DAY TREATMENT, AND FAMILY PRESERVATION PROGRAM. SERVING PRIMARILY ADOLESCENTS AND THEIR FAMILY MEMBERS, OUTPATIENT SERVICES ARE AVAILABLE TO INDIVIDUALS OF ALL AGES. THE OBJECTIVE FOR ALL BEHAVIORAL HEALTH SERVICES IS THE ACHIEVEMENT OF INDIVIDUALIZED TREATMENT GOALS. AN ESTIMATED TOTAL OF 11,763 BEHAVIORAL HEALTH SERVICES WERE PROVIDED. 5275710 4720126 CHNK PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY (PRTF) SERVICES - SERVING MALES AGES 7 - 17, DIAGNOSED WITH ONE OR MORE COMPLEX MENTAL HEALTH CONDITIONS. SERVICES INCLUDE INDIVIDUAL, GROUP AND FAMILY THERAPY, PSYCHIATRIC SERVICES, MEDICATION MANAGEMENT AND 24/7 THERAPEUTIC CARE. THE OBJECTIVE FOR PSYCHIATRIC RESIDENTIAL TREATMENT IS PROGRESS TOWARDS ACHIEVEMENT OF INDIVIDUAL TREATMENT GOALS AND DISCHARGE TO A LOWER LEVEL OF CARE. AN ESTIMATED TOTAL OF 5,906 DAYS/ NIGHTS OF CARE WERE PROVIDED. 12286315 1 1 0 1 0 0 0 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 30 0 1 238 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X CHILDREN'S HOME OF NORTHERN KENTUCKY INC 8592618768 C/O DEBBIE RAPIER 200 HOME ROAD COVINGTON KY 41011 JEFFREY SACKENHEIM PRESIDENT 1.00 X X 0 0 0 DOUG CHAMBERS VICE-PRESIDENT (RESIGNED 6.30.2022) 1.00 X X 0 0 0 JOSH RUTH TREASURER 1.00 X X 0 0 0 BARRY APPLEGATE BOARD MEMBER 1.00 X 0 0 0 DOROTHY AIR BOARD MEMBER 1.00 X 0 0 0 TIM THEISSEN BOARD MEMBER 1.00 X 0 0 0 ALEX FERREE BOARD MEMBER 1.00 X 0 0 0 AMY BARNES BOARD MEMBER 1.00 X 0 0 0 AMY LONGSHORE BOARD MEMBER 1.00 X 0 0 0 ELLEN ZIEGLER BOARD MEMBER 1.00 X 0 0 0 JASON BARNES BOARD MEMBER (RESIGNED 6/30/2022) 1.00 X 0 0 0 COURTNEY SUHRE-STEINER BOARD MEMBER 1.00 X 0 0 0 GEOFFREY EGBERS BOARD MEMBER 1.00 X 0 0 0 NANCY BARONE BOARD MEMBER (RESIGNED FALL 2021) 1.00 X 0 0 0 RICK WURTH CEO 40.00 X 267733 0 74853 JULIE RAIA CHIEF STRATEGY OFFICER 40.00 X 98102 0 23626 DAVID HOWARD CHIEF HR OFFICER 40.00 X 98937 0 20483 CRYSTAL LEUGERS CHIEF PROGRAMMING OFFICER 40.00 X 88678 0 11354 DEBBIE RAPIER CHIEF FINANCIAL OFFICER 40.00 X 104359 0 11545 657809 0 141861 2 0 1 0 JAMES ELLIOTT CONSTRUCTION 12420 HUTTON DRIVE WALTON KY 41094 VARIOUS FACILITIES CONTRUCTION PROJECTS 370740 SHAW CONTRACT FLOORING SERINC PO BOX 208408 DALLAS TX 75320 EPOXY FLOORING FOR OUR RESIDENTIAL COTTA 201757 HEITKER CONCRETE INC 7982 TIPPENHAUER ROAD COLD SPRING KY 41076 CONCRETE DRIVEWAY AND PARKING AREA 161832 PAUL MICHELS & SONS INC 1547 YOUELL ROAD HEBRON KY 41048 MAIN DRIVEWAY ASPHALT REPLACEMENT AND RE 131885 QUALIFACTS PO BOX 4577 CAROL STREAM IL 60197 PROVIDES CARELOGIC SOFTWARE & SUPPORT US 115909 6 800 106827 1735699 3948437 171486 5791763 RESIDENTIAL 624110 5743878 5743878 COMMUNITY BASED SERVICES 621400 3699258 3699258 9443136 98148 98148 267800 0 267800 267800 267800 2706912 2591314 115598 115598 115598 44909 106827 41502 3407 3407 15800 458 15342 15342 INSURANCE PROCEEDS 900099 189337 189337 OTHER INCOME 900099 7629 7629 196966 15932160 9443136 0 697261 799670 337795 286674 175201 4931918 4539518 315060 77340 69522 59511 7091 2920 733259 627669 74793 30797 448914 413197 28677 7040 15353 15353 34800 34800 12263 12263 30801 30801 47435 17936 29499 87147 6559 74779 5809 286435 213696 53201 19538 289123 203367 82340 3416 48278 25646 22512 120 188015 87343 97199 3473 654946 399816 244918 10212 184293 150883 29229 4181 CONTRACT ADJUSTMENTS - 2673838 2673838 CONTRACT ADJUSTMENTS - 1672968 1672968 REPAIRS AND MAINTENANCE 383087 207750 168593 6744 DIRECT CARE 292245 272987 19258 462062 363573 71603 26886 14346372 12286315 1655579 404478 94584 14389 534110 1176805 421712 583911 33763 47182 16637507 6203306 9811863 10434201 4926293 2825794 1841071 1638688 329663 880623 17993059 17601593 1175175 1218552 4315107 4144061 1097736 0 6588018 5362613 X 8601787 8214871 2803254 4024109 11405041 12238980 17993059 17601593 1585788 -796240 59391 -15001 0 X X 0 1 X 1 0 X 3516942 1668758 1871076 2789572 5791763 15638111 3516942 1668758 1871076 2789572 5791763 15638111 4664125 10973986 274686 351787 294722 334197 365948 1621340 34945 71632 16463 46768 215715 385523 17644974 32410098 0.62190 0.69290 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING - 2017 AMOUNT: $ 34,945. 2018 AMOUNT: $ 71,632. 2019 AMOUNT: $ 16,463. 2020 AMOUNT: $ 38,515. 2021 AMOUNT: $ 18,749. OTHER INCOME - 2020 AMOUNT: $ 8,253. 2021 AMOUNT: $ 7,629. INSURANCE PROCEEDS - 2021 AMOUNT: $ 189,337. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 12263 0 0 12263 0 PART II-B, LINE 1: FUNDING OF ACTIVITIES TO INCREASE AWARENESS OF CHILDREN'S INTEREST IN THE STATE OF KENTUCKY. THE ORGANIZATION CONTRACTS WITH AN INDIVIDUAL WHO REPRESENTS THE INTEREST OF CHILDREN IN KENTUCKY. 6797363 115129 -582626 2774644 3555222 5535874 418673 842816 6797363 5115006 362950 57918 5535874 6165094 100731 1150819 5115006 5041553 1434717 93857 405033 6165094 0.46736 0.12165 0.41099 0 0 2453663 2453663 11807017 4400734 7406283 911374 650228 261146 1465453 1152344 313109 10434201 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1638688 F 1638688 DEFERRED COMPENSATION 337688 ERC RECEIVABLE 542935 880623 X 10875464 -796240 59391 41960 -694889 11570353 15001 4346806 4361807 15932160 10041525 41960 41960 9999565 4346806 4346806 14346371 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND CONSISTS OF INVESTMENTS MAINTAINED BY WEALTH DIMENISON, INVESTMENT ADVISORY FIRM, A BENEFICIAL INTEREST IN ASSETS HELD IN TRUST, AND DONOR PERMANENTLY RESTRICTED FUNDS. THE INVESTMENTS ARE BOARD DESIGNATED FUNDS, AND THE BENEFICIAL INTEREST IN ASSETS HELD IN TRUST ARE DONOR FUNDS WHICH ARE TEMPORARILY AND PERMANENTLY RESTRICTED. THE ORGANIZATION'S BOARD OF TRUSTEES DOES NOT HAVE INPUT OR AUTHORITY OVER THE NATURE AND TYPE OF INVESTMENTS HELD IN THE TRUSTS. THE TRUSTEES OF THE TRUSTS HAVE SOLE DISCRETION ON THE INVESTMENTS AND THE AMOUNT AND TIMING OF DISTRIBUTIONS FROM THE TRUSTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BOARD DESIGNATED ENDOWMENT FUNDS ARE USED FOR OPERATIONS, THE TEMPORARILY RESTRICTED ENDOWMENT FUNDS ARE USED FOR OPERATIONS IN THE MANNER NEEDED MOST, AND THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE FOR THE USE AND BENEFIT OF CHILREN'S HOME OF NORTHERN KENTUCKY. PART X, LINE 2: THE ORGANIZATION IS A KENTUCKY NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR EITHER OF THE YEARS ENDED JUNE 30, 2022 OR 2021. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED JUNE 30, 2022 OR 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 41,960. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRACT ADJUSTMENTS - RESIDENTIAL 2,673,838. CONTRACT ADJUSTMENTS - COMMUNITY BASED SERVICES 1,672,968. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 41,960. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRACT ADJUSTMENTS - RESIDENTIAL 2,673,838. CONTRACT ADJUSTMENTS - COMMUNITY BASED SERVICES 1,672,968. X X X X X X X 1 ASHLEY ROUNDTREE AND ASSOCIATES 2525 NELSON MILLER PKWY STE 106 LOUISVILLE KY 40223 PROFESSIONAL FUNDRAISING CONSULTING 0 0 30801 0 30801 KY OH PA CHARITY BALL 151736 106827 44909 12592 28910 151736 106827 44909 12592 28910 41502 3407 15800 458 1 0.90000 15800 458 458 15342 KY 1 0 1 0 1.00000 DEBBIE RAPIER 200 HOME ROAD COVINGTON KY 41011 0 ANN STURGIS 0 WORKING ON THE CHARITY BALL AND ALL OF THE GAMES AND RAFFLES AS PART OF HER CONTRACTED DUTIES AS THE DEVELOPMENT CONSULTANT. X 0 SCHEDULE G, PART I, LINE 2, COLUMNS (IV) AND (VI) IT WOULD BE DIFFICULT TO DETERMINE THE EXACT AMOUNT OF ADDITIONAL FUNDRAISING GROSS RECEIPTS RECEIVED DIRECTLY RELATED TO THE FUNDRAISING CONSULTING SERVICES PROVIDED. X X X 0 1 0 0 0 1 0 0 0 RICK WURTH CEO 214300 0 43300 0 10133 0 56453 0 18400 0 342586 0 0 0 PART I, LINE 4B DURING 2015, CHNK ENTERED INTO A DEFERRED COMPENSATION AGREEMENT WITH ITS CHIEF EXECUTIVE OFFICER, WHO IS SERVING AS THE AGENCY'S CHIEF DEVELOPMENTAL OFFICER. THE ANNUAL INCENTIVE IS TO BE DEPOSITED IN AN INVESTMENT ACCOUNT UNDER CHNK'S NAME, BUT THE CEO MAY DIRECT THE INVESTMENT VEHICLE THE FUNDS ARE INVESTED. UNDER THIS AGREEMENT, THE CEO WILL BE RESPONSIBLE FOR ANY GAINS OR LOSSES AND WOULD SOLELY ACCRUE TO THE BENEFIT OR DETRIMENT OF THE CEO. IN THE EVENT ANY PORTION OF THE ACCOUNT WOULD BE FORFEITED DUE TO ANY REASON, THE UNINVESTED AMOUNTS WOULD REVERT TO CHNK AND THE INVESTMENT DECISIONS WOULD ALSO REVERT TO CHNK. PART I, LINE 6 CHNK ENETERED INTO AN OPERATIONAL EFFECTIVE BONUS (OEB) WITH ITS CHIEF EXECUTIVE OFFICER, WHO IS SERVING AS THE ORGANIZATION'S CHIEF DEVELOPMENT OFFICER. UNDER THIS AGREEMENT, IF CHNK'S CHANGE IN NET ASSETS IS POSITIVE OR BETTER THAN BUDGETED, THE CEO WILL BE ELIGABLE FOR THE OEB EQUAL TO 20% OF THE CEO'S BASE SALARY, PAID OVER A 2-YEAR PERIOD. IF THE CEO WERE TO LEAVE CHNK WITHIN THE 2-YEAR PERIOD, ANY REMAINING INSTALLMENTS ARE FORFEITED. IN FISCAL YEAR 6-30-2022 THE BOARD APPROVED AN ADDITIONAL 5% BONUS, PAID OVER A 2 YEAR PERIOD. DURING THE YEARS ENDED JUNE 30, 2022 AND 2021, THE ORGANIZATION HAS AN APPROVED LONG-TERM RETENTION INCENTIVE THAT VESTS OVER A 10-YEAR PERIOD, AND AN OPERATIONAL EFFECTIVENESS BONUS BASED ON SPECIFIC CRITERIA, THAT IS PAID OVER TWO YEARS SUBJECT TO CONTINUED EMPLOYMENT FOR ITS CEO. AMOUNTS ACCRUED FOR THESE BENEFITS ARE $391,688 AND $372,863 AS OF JUNE 30, 2022 AND 2021, RESPECTIVELY. X 44715 COST X 1 1047 FMV X 1 41445 COST X CLEANING SUPPLIES 1 34574 COST X GIFTS FOR HOLIDAYS AND ACTIVITIES 1 23331 COST X GAMES, TOYS, AND OTHER ITEMS FOR RECREATION 1 13783 COST X DONATIONS FOR EVENT 1 12952 COST 0 0 0 PART I, COLUMN (B): NUMBERS SHOWN IN COLUMN B OF PART I ARE THE NUMBER OF CONTRIBUTIONS. FORM 990, PART III, LINE 3 WE STARTED THREE NEW OUTPATIENT PROGRAMS, MULTI SYSTEMIC THERAPY, PARTIAL HOSPITALIZATION AND APRN SERVICES. THESE PROGRAMS STARTED IN THE LAST 6 MONTHS OF THE FISCAL YEAR, AND 2 OF THE 3 PROGRAMS DID NOT HAVE SIGNIFICANT REVENUE. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS DISTRIBUTED IN ELECTRONIC FORMAT TO BOARD MEMBERS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C IF A CONFLICT OF INTEREST SHOULD ARISE, THE INTERESTED PERSON MUST DISCLOSE THE CONFLICT AND THE MATERIAL FACTS TO THE TRUSTEE. ALL CONFLICTS OF INTEREST THAT DO ARISE ARE DOCUMENTED IN THE BOARD MINUTES. IF THERE IS A CONFLICT OF INTEREST, THAT TRUSTEE MUST RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO IS SET BY THE BOARD OF TRUSTEES AND IS BASED ON COMPENSATION OF COMPARABLE FACILITIES IN THE AREA AND CURRENT BUDGETING RESTRAINTS, SALARIES FOR OTHER OFFICERS OF THE CORPORATION ARE SET BY THE CEO BASED ON RELEVANT MARKET RATES AND SURVEY RESULTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.