2015-02-16T15:46:57-06:00 2014-06-30 611064249 DEMING MALONE LIVESAY & OSTROFF PSC 9300 SHELBYVILLE RD STE 1100 LOUISVILLE KY 402225187 990 2013-07-01 610471572 USPIRITUS INC USPI 5024515177 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 ABBY DRANE PRESIDENT/CEO 5024515177 2015-02-12 1 JEFFREY K MCCAFFREY P00938853 5024269660 2013 2016-03-07 17:11:31Z ABBY DRANE 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 18712623 0 X WWW.USPIRITUS.ORG X 1991 KY RESTORING HOPE,INSTILLING CONFIDENCE,FURTHERING EDUCATION,ENCOURAGING SPIRITUALITY AND FAITHTHROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND FAMILIES. 16 16 607 2568 0 0 1742024 1379595 12957463 15545389 227118 426932 617093 852443 15543698 18204359 0 0 0 0 10113645 11643702 0 0 866119 6021635 7778903 16135280 19422605 -591582 -1218246 25283044 25501567 2916620 3313491 22366424 22188076 IN RESPONSE TO GOD'S INTENT THAT ALL PERSONS REACH THEIR POTENTIAL, USPIRITUS RESTORES HOPE TO EMOTIONALLY TROUBLED CHILDREN AND THEIR FAMILIES BY PROVIDING COMPREHENSIVE CARE, TREATMENT AND EDUCATION. 0 0 9405250 8931455 PCC PROVIDES RESIDENTIAL TREATMENT FOR ABOUT 54 CHILDREN PER DAY WITH CLIENT OUTCOMES AT OR ABOVE STATE AVERAGE ON 13 OF 16 STATE DETERMINED PERFORMANCE MEASURES. 4325656 5273329 PRTF PROVIDES ACUTE RESIDENTIAL TREATMENT FOR 45 CHILDREN PER DAY IN THE STATE'S MOST HIGHLY ACCLAIMED PROGRAM. THIS PROGRAM ALWAYS HAS A WAITING LIST FOR ADMISSION. 1403693 1340605 CASE MANAGEMENT SERVICES AND COMMUNITY BASED SERVICES PROVIDES OUT PATIENT COUNSELING THROUGH RESIDENTIAL CARE, THERAPY, SUPPORT SERVICES, QUALITY ASSURANCE AND NURSING SERVICES. 1460770 780238 1460770 780238 16595369 1 1 0 1 0 0 0 0 0 1 1 1 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 87 0 1 607 1 0 0 0 0 0 0 0 0 0 0 X 16 16 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X CORPORATION 5024515177 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 NEIL STAMP CHAIRPERSON 1.00 X X 0 0 0 BRUCE FERGUSON TREASURER 1.00 X X 0 0 0 JOHN MEGIBBEN SECRETARY 1.00 X X 0 0 0 LEE BALTZWELL DIRECTOR 1.00 X 0 0 0 BRUCE BARRICK DIRECTOR 1.00 X 0 0 0 REED FARLEY DIRECTOR 1.00 X 0 0 0 DAVID GRAFFY DIRECTOR 1.00 X 0 0 0 LINDA HEITZMAN DIRECTOR 1.00 X 0 0 0 TOM HIRSCH DIRECTOR 1.00 X 0 0 0 KAREN LONG DIRECTOR 1.00 X 0 0 0 BRIAN MALLORY DIRECTOR 1.00 X 0 0 0 GREG MAYES DIRECTOR 1.00 X 0 0 0 J CURRY NICHOLSON DIRECTOR 1.00 X 0 0 0 DIANE SIMMONS DIRECTOR 1.00 X 0 0 0 ANN THOMAS DIRECTOR 1.00 X 0 0 0 DAVE ZAMISKA DIRECTOR 1.00 X 0 0 0 MARY KATE POLING PRESIDENT AND CEO 40.00 X 228033 0 9763 DAVID GRAVES INTERIM CEO 40.00 X 0 0 0 228033 0 9763 1 0 1 0 FIFTH THIRD BANK PO BOX 9001960 CINCINATTI OH 45274 BANK 391750 ROBERT HALF MANAGEMENT RESOURCES 9300 SHELBYVILLE ROAD STE 920 LOUISVILLE KY 40222 CONSULTING 289905 GORDON FOOD SERVICE DEPT CH 10490 PALATINE IL 60055 FOOD 239958 ACCOUNTEMPS 9300 SHELBYVILLE ROAD STE 920 LOUISVILLE KY 40222 CONSULTING 111311 ASHLEY ROUNTREE & ASSOCIATES 2525 NELSON MILLER PARKWAY LOUISVILLE KY 40223 CONSULTING 108309 6 113000 91961 1174634 274415 1379595 PCC REVENUE 900099 8931455 8931455 REVENUE-PRTF 900099 5273329 5273329 COMMUNITY BASED SERVICES 900099 1157005 1157005 CASE MANAGEMENT REVENUE 900099 183600 183600 15545389 395761 395761 102933 607 102326 102326 102326 297717 221856 228204 260198 69513 -38342 31171 31171 20305 113000 19255 1050 1050 MANAGEMENT SERVICES 541200 289743 289743 OTHER 900099 279148 279148 INVESTMENT IN MB CARE 900099 122998 122998 57178 57178 749067 18204359 16325627 0 499137 228033 228033 9499659 8576523 668275 254861 9763 9763 797895 671819 98248 27828 1108352 971457 107112 29783 58643 2757 55886 47500 47500 786 786 51411 37517 13894 1484043 1219775 261730 2538 353701 299924 39385 14392 71334 71334 1172448 1089381 78341 4726 PURCHASED SERVICES 1742106 955753 763233 23120 CLOTHING AND ALLOWANCES 1408108 1408108 RESIDENT ACTIVITIES AND 329042 316256 12786 INKIND GIFTS 274415 274415 785366 1045313 -480509 220562 19422605 16595369 1961117 866119 660481 520035 413045 1033305 2352773 1560309 300079 120243 30874112 17088725 14688445 13785387 3192444 3606870 122345 165676 3553432 4709742 25283044 25501567 1597868 1408200 229217 32878 1075122 1872413 14413 0 2916620 3313491 X 17573618 16276790 1255844 1224329 3536962 4686957 22366424 22188076 25283044 25501567 X -1218246 282147 757751 X X 0 1 X 1 1 1 X 2994878 1205726 1659897 1736213 2496214 10092928 2994878 1205726 1659897 1736213 2496214 10092928 10092928 34576 30123 24599 111936 465274 666508 10051 407138 652004 280171 544719 1894083 12653519 56640017 0.79760 0.85130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 4655 4655 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO CHILDREN'S ALLIANCE, INCORPORATED AND A PORTION OF THESE DUES ($4,655) IS DESIGNATED AS LOBBYING EXPENSES. 6703305 1431145 190848 8686 8316612 1573745 5123796 402493 396729 6703305 1599546 2500 27678 623 1573745 1371680 55480 230544 58158 1599546 1274223 16646 140108 59297 1371680 0.44000 0.56000 0.00000 1 0 1729556 1729556 24777782 12870701 11907081 4085545 3963542 122003 281229 254482 26747 13785387 CASH 73620 F BOND MUTUAL FUNDS 1287785 F EQUITY MUTUAL FUNDS 1261928 F COMMON STOCK 983537 F 3606870 BENEFICIAL INT IN COMM FOUNDATIONS 42785 BENEFICIAL INT IN THIRD-PARTY TRUST 4666957 4709742 X 19689631 282147 1202518 1484665 18204966 -607 -607 18204359 19442467 0 19442467 -19862 -19862 19422605 PART V, LINE 4: USPIRITUS' ENDOWMENT FUNDS CONSIST OF INVESTMENTS MAINTAINED BY FINANCIAL INSTITUTIONS AND A BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS FOR USE IN OPERATIONS AS DESIGNATED BY THE BOARD. THE INVESTMENTS HELD BY FINANCIAL INSTITUTIONS ARE BOARD DESIGNATED FUNDS AND THE BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS ARE DONOR-RESTRICTED FUNDS. USPIRITUS' BOARD OF TRUSTEES DOES NOT HAVE INPUT OR AUTHORITY OVER THE NATURE AND TYPE OF INVESTMENTS HELD BY THE COMMUNITY FOUNDATIONS. THE TRUSTEES OF THE COMMUNITY FOUNDATIONS HAVE SOLE DISCRETION ON THE INVESTMENTS AND THE AMOUNT AND TIMING OF DISTRIBUTIONS. 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. APPROXIMATELY, $4.7 MILLION OF PART V, LINE 1G TOTAL BALANCE OF $8,316,612 REPRESENTS OUTSIDE TRUST INTERESTS. USPIRITUS HAS NO CONTROL OVER THESE OUTSIDE TRUSTS AND INSOFAR AS USPIRITUS IS ONLY ONE OF SEVERAL REMAINDERMEN, IT RECEIVES VARIABLE INCOME OF ABOUT 3% PER YEAR. PART X, LINE 2: AS OF JUNE 30, 2014 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 YEAR THEN ENDED. TAX YEARS ENDING ON OR AFTER JUNE 30, 2011, REMAIN SUBJECT TO IRS REVIEW AND CHANGE. TAX YEARS STILL OPEN UNDER STATE STATUTE OF LIMITATIONS REMAIN SUBJECT TO REVIEW AND CHANGE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE ON SPLIT INTEREST AGREEMENT AND TPT 1,183,263. SPECIAL EVENTS 19,255. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -607. PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -607. SPECIAL EVENTS -19,255. GOLF SCRAMBLE 27950 13000 14950 3260 11151 RENEW THE SPIRIT BREAKFAST 105355 100000 5355 4844 133305 113000 20305 8104 11151 19255 1050 X X X 1 0 0 0 0 0 0 0 0 MARY KATE POLING PRESIDENT AND CEO 134833 0 93200 0 0 0 9763 0 0 0 237796 0 0 0 BRUCE FERGUSON BOARD MEMBER 0 DURING FY14, USPIRITUS PURCHASED ITS BUSINESS AND PROFESSIONAL LIABILITY INSURANCE THROUGH THE UNDERWRITERS GROUP BROKERAGE. BRUCE FERGUSON, PRESIDENT OF THE UNDERWRITERS GROUP, IS A MEMBER OF THE USPIRITUS BOARD OF TRUSTEES. USPIRITUS BEGAN THE RELATIONSHIP WITH UNDERWRITERS PRIOR TO MR. FERGUSON ASSUMING A SEAT ON THE BOARD. 0 0 X 354105 THRIFT SHOP VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 WHILE USPIRITUS IS AWARE THAT SEVERAL OF OUR BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER OUTSIDE OF THEIR SERVICE TO USPIRITUS (IE INVESTMENT AND INSURANCE SERVICES), USPIRITUS DOES NOT HAVE A POLICY GOVERNING OR CURRENTLY INQUIRE ABOUT BOARD MEMBERS' RELATIONSHIPS WITH OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 THE 990 QUESTIONNAIRES AND NON-AUDIT DATA ARE COMPLETED BY THE VP/CFO, IN CONSULTATION WITH THE VP OF DEVELOPMENT AND OTHER NECESSARY STAFF. THIS DATA IS COMBINED WITH THE AUDITED FINANCIAL DATA BY OUR PUBLIC ACCOUNTING FIRM AND PRESENTED TO THE PRESIDENT/CEO FOR REVIEW. AFTER PRESIDENT/CEO APPROVAL, THE 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. ONCE THE FINANCE COMMITTEE APPROVES THE 990, IT IS FILED WITH THE IRS AND PUBLICALLY POSTED AND AVAILABLE. THE FINANCE COMMITTEE THEN REVIEWS THE COMPLETED AND APPROVED 990 WITH THE ENTIRE BOARD AT ITS NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 12C SECTION V B AND C OF THE CONFLICT OF INTEREST POLICY SPECIFY ANNUAL REVIEW OF THE POLICY AND INDIVIDUAL COMPLIANCE STATUS. THE ACTUAL COMPLETION OF THE SPECIFIED FORMS AND REVIEWS OCCUR, FOR ALL COVERED PARTIES, AT THE TIME OF THE ANNUAL MEETING OF THE BOARD ON THE FIRST MONDAY OF DECEMBER OF EACH YEAR. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION LEVELS AT USPIRITUS ARE APPROVED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES AFTER BEING SET IN A PROCESS HEADED BY THE VICE-PRESIDENT OF HUMAN RESOURCES AND ORGANIZATIONAL DEVELOPMENT. USPIRITUS' STRATEGIC PLAN CALLS FOR THE ORGANIZATION TO BE AN EMPLOYER OF CHOICE IN THE COMMUNITY. AS SUCH, USPIRITUS' COMPENSATION AND BENEFITS MUST BE SUFFICIENT TO ATTRACT SKILLED AND DEDICATED STAFF. THERE ARE COMPLETE JOB DESCRIPTIONS LISTING DUTIES AND REQUIREMENTS FOR EACH POSITION. COMPENSATION LEVELS ARE SET, BASED ON JOB REQUIREMENTS, USING NATIONAL AND LOCAL SALARY SURVEYS, PEER RECRUITING EXPERIENCE, AND CURRENT MARKET CONDITIONS FOR EACH DISTINCT POSITION. MINUTES ARE KEPT FROM ALL COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 USPIRITUS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST AT THE ADMINISTRATION BUILDING,3121 BROOKLAWN CAMPUS DRIVE,OR THROUGH THE WEBSITE AT WWW.USPIRITUS.ORG. ELECTRONIC COPIES ARE FREE OF CHARGE, PAPER COPIES ARE $.10 PER PAGE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENT AND TPT 1,183,263. PENSION RELATED CHANGES -425,512. FORM 990, PART XII, LINE 2C: USPIRITUS RETAINS A LOCAL, PEER-REVIEWED, PUBLIC ACCOUNTING FIRM, WIDELY RECOGNIZED TO HAVE EXPERTISE IN THE NON-PROFIT HEALTHCARE FIELD, TO COMPLETE ITS ANNUAL AUDIT. CERTAIN MEMBERS OF THE AUDIT STAFF HAVE CHANGED COMPLETELY IN THE PAST FEW YEARS. THE FINAL AUDIT REPORT IS PRESENTED, BY THE PARTNER IN CHARGE OF THE AUDIT, TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. A PORTION OF THIS PRESENTATION IS CONDUCTED IN EXECUTIVE SESSION SO THAT THE TRUSTEES CAN TALK FREELY WITH THE AUDITORS ABOUT ANY STAFF RELATED ISSUES WHICH MAY ARISE. AFTER ACCEPTANCE OF THE AUDIT BY THE FINANCE COMMITTEE, THE PARTNER PRESENTS THE AUDIT TO THE FULL BOARD OF TRUSTEES. THERE IS A TIME FOR TRUSTEES TO ASK QUESTIONS. ALL TRUSTEES ARE PROVIDED WITH A WRITTEN COPY OF THE AUDIT, MANAGEMENT LETTER AND ANY OTHER GERMANE DOCUMENTS. THE BROOKLAWN INSTITUTE INC (NO ACTIVITY) 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 611382058 TRAIN WORKERS SERVING CHILDREN WITH EMOTIONAL/BEHAVIORAL PROBLEMS KY 501(C)(3) 509(A)(2) 0 MB CARE LLC 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 272563110 CARE, TREATMENT, AND EDUCATION TO EMOTIONALLY AND BEHAVIORALLY TROUBLED KIDS KY N/A RELATED 122998 186587 0 0 0.50000 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 0 0 1 1 MB CARE LLC J 95841 MB CARE LLC L 289743 MB CARE LLC O 79762 MB CARE LLC S 79666