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COMMUNITY FIRST SOLUTIONS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
COMMUNITY FIRST SOLUTIONS (EIN 31-1150845)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-03-18
IRS object ID
202630779349300808
Schema version
2024v5.1
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

FieldValueIRS element (for citing)
Return2026-03-18T09:02:46+00:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN331498605PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Plante & Moran PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1250 SOUTH HIGH ST SUITE 100AddressLine1Txt
CityCOLUMBUSCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43215ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311150845EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOMMBusinessNameControlTxt
Phone5137854054PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LUDLOW STREETAddressLine1Txt
CityHAMILTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45011ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN KRAUSEPersonNm
Person TitleCFOPersonTitleTxt
Phone5137854054PhoneNum
Signature2026-03-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMY CIMINELLO CPAPreparerPersonNm
PTINP00796388PTIN
Phone6148493000PhoneNum
Preparation2026-03-17PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIAN KRAUSEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LUDLOW STREETAddressLine1Txt
CityHAMILTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45011ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$12,626,016GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.community-first.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee53TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$736,906TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$727NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$18,234PYContributionsGrantsAmt
CY Contributions Grants$11,454CYContributionsGrantsAmt
PY Program Service Revenue$7,228,781PYProgramServiceRevenueAmt
CY Program Service Revenue$8,095,533CYProgramServiceRevenueAmt
PY Investment Income$1,670,425PYInvestmentIncomeAmt
CY Investment Income$3,597,636CYInvestmentIncomeAmt
PY Other Revenue$481,973PYOtherRevenueAmt
CY Other Revenue$893,973CYOtherRevenueAmt
PY Total Revenue$9,399,413PYTotalRevenueAmt
CY Total Revenue$12,598,596CYTotalRevenueAmt
PY Grants And Similar Paid$15,890PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$20,213CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,433,270PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,591,858CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$23,693CYTotalFundraisingExpenseAmt
PY Other Expenses$2,932,783PYOtherExpensesAmt
CY Other Expenses$3,867,697CYOtherExpensesAmt
PY Total Expenses$7,381,943PYTotalExpensesAmt
CY Total Expenses$9,479,768CYTotalExpensesAmt
PY Revenues Less Expenses$2,017,470PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$3,118,828CYRevenuesLessExpensesAmt
Total Assets BOY$121,069,136TotalAssetsBOYAmt
Total Assets EOY$125,942,237TotalAssetsEOYAmt
Total Liabilities BOY$41,846,348TotalLiabilitiesBOYAmt
Total Liabilities EOY$42,026,371TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$79,222,788NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$83,915,866NetAssetsOrFundBalancesEOYAmt
MissionTO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$7,025,533ExpenseAmt
Grant$20,213GrantAmt
Revenue$8,112,568RevenueAmt
DescTO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS.Desc
Total Program Service Expenses$7,025,533TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstYes (true)ReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document181IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee53EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BRIAN KRAUSEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5137854750PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LUDLOW STREETAddressLine1Txt
CityHAMILTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45011ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
BRETT KIRKPATRICK
PRESIDENT & CEO9.031.0Yes (X)Yes (X)$522,563$0$74,628
DR WILLIAM FANT
VICE CHAIR1.06.0Yes (X)Yes (X)$0$0$0
NICK ZIEPFEL
CHAIR1.06.0Yes (X)Yes (X)$0$0$0
PETE ABNER
TREASURER1.06.0Yes (X)Yes (X)$0$0$0
RANDY OPPENHEIMER
SECRETARY1.06.0Yes (X)Yes (X)$0$0$0
ANDREW SCHUSTER
TRUSTEE1.05.0Yes (X)$0$0$0
JOHN KIRSCH
PAST CHAIR1.06.0Yes (X)$0$0$0
JON WHALEN
TRUSTEE1.05.0Yes (X)$0$0$0
LARRY MULLIGAN
TRUSTEE1.06.0Yes (X)$0$0$0
NEIL COHEN
TRUSTEE1.06.0Yes (X)$0$0$0
RAQUEL LOVEBERRY
TRUSTEE1.06.0Yes (X)$0$0$0
ROB WEIGEL
TRUSTEE1.05.0Yes (X)$0$0$0
ROBIN MILLER
TRUSTEE1.06.0Yes (X)$0$0$0
TIMOTHY EGLOFF
TRUSTEE1.05.0Yes (X)$0$0$0
BRIAN KRAUSE
CHIEF FINANCIAL OFFICER9.031.0Yes (X)$333,131$0$35,017
KELLEY LAWRENCE
VP, HEALTH SERVICES20.020.0$215,622$0$7,788Yes (X)
DANIELLE WEBB
VP, MARKETING & COMMUNITY RELATIONS40.00.0$125,998$0$10,665Yes (X)
ERIN DAY
VP, BEHAVIORAL HEALTH SERVICES10.030.0$148,706$0$19,939Yes (X)
HOLLY HARRIS-IFEAKANWA
CONTROLLER40.00.0$135,187$0$4,702Yes (X)
STACEY ANDREWS
DIRECTOR, HUMAN RESOURCES40.00.0$126,850$0$4,213Yes (X)
STEPHANIE BRAUDERICK-GERBYSHAK
VICE PRESIDENT, SALES5.035.0$131,345$0$25,589Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,739,402TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$182,541TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
MORRISON LIVING
PO BOX 102289ATLANTAGA303682289FOOD/DINING SERVICES$2,296,234
SELECT REHABILITATION LLC
PO BOX 71985CHICAGOIL606941985CONTRACTED REHAB THERAPY SERVICES$1,676,129
WEBER PAINTING LLC MICHAEL L WEBER
1890 HAMILTON RICHMOND ROADHAMILTONOH45013CONSTRUCTION SERVICES$1,322,549
LIFELINE INSTITUTIONAL PHARMACY
PO BOX 5019GREENBURGPA156015019INSTITUTIONAL PHARMACY SERVICES$796,177
ROUSE HEATING & AIR CONDITIONING
4515 EATON ROADHAMILTONOH45013CONSTRUCTION & MAINTENANCE SERVICES$748,846
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K25CntrctRcvdGreaterThan100KCnt
All Other Contributions$11,454AllOtherContributionsAmt
Total Contributions$11,454TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ALLOCATED MANAGEMENT FEE900099$7,817,246$7,817,246
HOME HEALTH621610$179,871$179,871
RENTS FROM AFFILIATE900099$98,416$98,416

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$8,095,533TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$699,381TotalRevenueColumnAmt
Exclusion$699,381ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$140,032RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$140,032RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$140,032TotalRevenueColumnAmt
Exclusion$140,032ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,925,675SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$27,420OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$2,925,675SecuritiesAmt
Other-$27,420OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,898,255TotalRevenueColumnAmt
Exclusion$2,898,255ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
HEALTH MANAGEMENT CONTRACT900099$736,906$736,906
REBATES900099$14,216$14,216
Other Credits900099$2,819$2,819

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$753,941OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$12,598,596TotalRevenueColumnAmt
Related Or Exempt Func Income$8,112,568RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$736,906UnrelatedBusinessRevenueAmt
Exclusion$3,737,668ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$20,213TotalAmt
Program Services$20,213ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,829,088TotalAmt
Program Services$1,558,861ProgramServicesAmt
Management And General$270,227ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,068,238TotalAmt
Program Services$2,606,805ProgramServicesAmt
Management And General$443,130ManagementAndGeneralAmt
Fundraising$18,303FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$88,878TotalAmt
Program Services$73,596ProgramServicesAmt
Management And General$15,282ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$325,594TotalAmt
Program Services$267,467ProgramServicesAmt
Management And General$55,540ManagementAndGeneralAmt
Fundraising$2,587FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$280,060TotalAmt
Program Services$230,011ProgramServicesAmt
Management And General$47,760ManagementAndGeneralAmt
Fundraising$2,289FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$44,435TotalAmt
Program Services$34,947ProgramServicesAmt
Management And General$9,488ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$158,432TotalAmt
Program Services$124,602ProgramServicesAmt
Management And General$33,830ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$329,458TotalAmt
Management And General$329,458ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$180,991TotalAmt
Program Services$142,344ProgramServicesAmt
Management And General$38,647ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$523,055TotalAmt
Program Services$190,830ProgramServicesAmt
Management And General$332,225ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$663,477TotalAmt
Program Services$652,584ProgramServicesAmt
Management And General$10,893ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$127,287TotalAmt
Program Services$115,726ProgramServicesAmt
Management And General$11,530ManagementAndGeneralAmt
Fundraising$31FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$20,429TotalAmt
Program Services$11,779ProgramServicesAmt
Management And General$8,167ManagementAndGeneralAmt
Fundraising$483FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$197,480TotalAmt
Program Services$194,238ProgramServicesAmt
Management And General$3,242ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$87,739TotalAmt
Program Services$83,848ProgramServicesAmt
Management And General$3,891ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$649,082TotalAmt
Program Services$591,779ProgramServicesAmt
Management And General$57,303ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,829TotalAmt
Program Services$28,220ProgramServicesAmt
Management And General$609ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
REPAIRS & MAINTENANCE$589,101$579,429$9,672
EMPLOYEE TRAINING/ACTIV$166,956$164,215$2,741
DUES AND SUBSCRIPTIONS$65,506$64,431$1,075
FOOD & BEVERAGE$714$702$12

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$34,726TotalAmt
Program Services$34,156ProgramServicesAmt
Management And General$570ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$9,479,768TotalAmt
Program Services$7,770,783ProgramServicesAmt
Management And General$1,685,292ManagementAndGeneralAmt
Fundraising$23,693FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$4,615,327BOYAmt
EOY$8,311,111EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$94,760BOYAmt
EOY$94,798EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$104,788BOYAmt
EOY$167,606EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$746,910BOYAmt
EOY$890,765EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,721,310LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,533,788LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,768,662BOYAmt
EOY$8,187,522EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$80,216,903BOYAmt
EOY$83,229,319EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$25,288,751BOYAmt
EOY$23,590,451EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,233,035BOYAmt
EOY$1,470,665EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$121,069,136BOYAmt
EOY$125,942,237EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$2,441,431BOYAmt
EOY$2,816,921EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$28,737,386BOYAmt
EOY$31,355,360EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$349,490BOYAmt
EOY$257,648EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,318,041BOYAmt
EOY$7,596,442EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$41,846,348BOYAmt
EOY$42,026,371EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$78,954,552BOYAmt
EOY$83,667,262EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$268,236BOYAmt
EOY$248,604EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$79,222,788BOYAmt
EOY$83,915,866EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$121,069,136BOYAmt
EOY$125,942,237EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$3,118,828ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,766,226NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$3,340,476OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations4SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (4 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
COLONIAL SENIOR SERVICES
3115962629Yes (true)$0$0
COMMUNITY BEHAVORIAL HEALTH
3118061897Yes (true)$0$0
PARTNERS IN PRIME
3105697359Yes (true)$0$0
LIFESPAN
3105366607Yes (true)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total4SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Parent Supported OrgYes (X)ParentSupportedOrgInd
Appoint Elect Majority OfficerYes (true)AppointElectMajorityOfficerInd
Exercise Direction PoliciesYes (true)ExerciseDirectionPoliciesInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment PoliciesTHERE IS MANAGEMENT OVERLAP AMONG COMMUNITY FIRST SOLUTIONS AND ITS SUPPORTED ORGANIZATIONS.
Schedule A, Part IV, Section E, Line 3a Organization have the power to regularly appoint or elect aCOMMUNITY 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 Substantial Direction Over Policies/Programs/ActivitiesCOMMUNITY 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 D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$358,708OtherCostOrOtherBasisAmt
Book Value$358,708BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,475,355OtherCostOrOtherBasisAmt
Depreciation$3,694,737DepreciationAmt
Book Value$6,780,618BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$374,050OtherCostOrOtherBasisAmt
Depreciation$103,217DepreciationAmt
Book Value$270,833BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,578,673OtherCostOrOtherBasisAmt
Depreciation$2,272,184DepreciationAmt
Book Value$306,489BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$934,524OtherCostOrOtherBasisAmt
Depreciation$463,650DepreciationAmt
Book Value$470,874BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,187,522TotalBookValueLandBuildingsAmt

Invst Program Related Org InvstProgramRelatedOrgGrp

FieldValueIRS element (for citing)
DescRECEIVABLE FROM RELATED PARTIESDesc
Book Value$23,590,451BookValueAmt
Method ValuationCMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Program Rltd$23,590,451TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Federal Income Taxes
DUE TO RELATED PARTIES$7,596,442
FieldValueIRS element (for citing)
Total Liability$7,596,442TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$0RevenueSubtotalAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$0TotalRevenuePerForm990Amt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$0TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteFormAndLineReferenceDesc
ExplanationTHE 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, 2025 AND 2024, 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, 2025 AND 2024, 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmt
EMPLOYEE ASSISTANCE23$15,213$0
EMPLOYEE SCHOLARSHIP2$5,000$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant fundsFormAndLineReferenceDesc
ExplanationSEPARATE 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

FieldValueIRS element (for citing)
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (true)AnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
BRETT KIRKPATRICK
PRESIDENT & CEO$412,583$0$45,434$0$64,546$0$52,017$0$22,611$0$597,191$0$0$0
BRIAN KRAUSE
CHIEF FINANCIAL OFFICER$287,779$0$31,800$0$13,552$0$10,962$0$24,055$0$368,148$0$0$0
KELLEY LAWRENCE
VP, HEALTH SERVICES$189,939$0$19,542$0$6,141$0$7,396$0$392$0$223,410$0$0$0
ERIN DAY
VP, BEHAVIORAL HEALTH SERVICES$147,986$0$0$0$720$0$5,503$0$14,436$0$168,645$0$0$0
STEPHANIE BRAUDERICK-GERBYSHAK
VICE PRESIDENT, SALES$129,774$0$0$0$1,571$0$3,538$0$22,051$0$156,934$0$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 1a Tax indemnification and gross-up paymentsTHE CEO IS REIMBURSED FOR HIS HEALTH/DENTAL PREMIUMS AND THE PAYMENT IS GROSSED UP TO OFFSET THE ASSOCIATED TAXES WITH THAT PAYMENT.
Schedule J, Part I, Line 4b Supplemental nonqualified retirement planDURING THE FISCAL YEAR, $40,000 IN PAYMENTS WERE MADE TO A 457F PLAN FOR BRETT KIRKPATRICK.
Schedule J, Part I, Line 7 Non-fixed paymentsBONUSES ARE DETERMINED AT THE END OF THE YEAR BASED ON PERSONAL PERFORMANCE GOALS.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
BUTLER COUNTY PORT AUTHORITY
A65123510912355RAQ92021-02-25$17,723,747PAID OFF BANK NOTES, CONSTRUCTION OF FOURTEEN INDEPENDENT LIVING UNITSfalsefalsefalse
BUTLER COUNTY PORT AUTHORITY
B6512351092023-01-26$12,000,000FINANCING, REFINANCING, OR REIMBURSING COSTS OF "PORT AUTHORITY FACILITIES"falsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$0$0$17,729,688$0$0$0$354,475$0$0$8,559,595$8,815,618$02022Yes (true)Yes (true)Yes (true)Yes (true)
B$0$0$12,000,000$0$0$0$240,000$0$0$11,760,000$0$02025falsefalseYes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndEngage Bond Counsel ResearchEngageBondCounselResearchIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndChange In Use Bond Financed PropChangeInUseBondFinancedPropPctRemedial Action TakenRemedialActionTakenIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
AfalseYes (true)Yes (true)falsefalsefalse0.0010.0010.002falsefalse0falseYes (true)
Bfalsefalsefalsefalsefalsefalse0.00.00.0falsefalse0falseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndTerm Of HedgeTermOfHedgePctSuperintegrated HedgeSuperintegratedHedgeIndHedge TerminatedHedgeTerminatedIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndTerm Of GICTermOfGICPctRegulatory Safe Harbor StsfdRegulatorySafeHarborStsfdIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
(no name)
AfalseYes (true)falsefalsefalsefalse0falsefalsefalse0falsefalseYes (true)
OLD NATIONAL BANK
BfalseYes (true)falsefalseYes (true)Yes (true)5.0falsefalsefalse0falsefalseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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
Schedule K, Part II, Line 3 COLUMN ATHE 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 K, Part V Different Procedures to Undertake Corrective ActionIssuer name: BUTLER COUNTY PORT AUTHORITY N/A
Schedule K, Part V Different Procedures to Undertake Corrective ActionIssuer name: BUTLER COUNTY PORT AUTHORITY N/A

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b Review of form 990 by governing bodyTHE 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, Line 12c Conflict of interest policyEACH 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, Line 15a Process to establish compensation of top management officialCOMMUNITY 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, Line 15b Process to establish compensation of other employeesSee process above
Form 990, Part VI, Line 19 Required documents available to the publicTHE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue- Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesCHANGE IN VALUE OF INVESTMENT IN SUBSIDIARIES - 3340476; Total - 3340476;
Form 990, Part XII, Line 2cPROCESS HAS NOT CHANGED FROM PRIOR YEAR.
Form 990, Part VI, Line 16BJOINT VENTURE STATEMENTS ARE INTERNALLY REVIEWED FOR EXEMPT STATUS IMPACTS AND UNRELATED BUSINESS INCOME.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
COLONIAL SENIOR SERVICES
230 LUDLOW STREETHAMILTONOH45011311596262SENIOR SERVICESOH501(c)(3)10COMMUNITY FIRST SOLUTIONSYes (true)
COMMUNITY BEHAVIORAL HEALTH
230 LUDLOW STREETHAMILTONOH45011311806189CHARITABLE BEHAVIORAL HEALTHOH501(c)(3)7COMMUNITY FIRST SOLUTIONSYes (true)
PARTNERS IN PRIME
230 LUDLOW STREETHAMILTONOH45011310569735SENIOR CENTEROH501(c)(3)10COMMUNITY FIRST SOLUTIONSYes (true)
LIFESPAN
230 LUDLOW STREETHAMILTONOH45011310536660SOCIAL SERVICESOH501(c)(3)7COMMUNITY FIRST SOLUTIONSYes (true)
MISSION LINK
230 LUDLOW STREETHAMILTONOH45011874391538SUPPORT FOR SENIOR/SOCIAL SERVICESOH501(c)(3)Type IINAfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST PHARMACYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 LUDLOW STREETAddressLine1Txt
CityHAMILTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45011ZIPCd
FieldValueIRS element (for citing)
EIN260653514EIN
Primary ActivitiesCOMMUNITY PHARMACYPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY FIRST SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeC CorporationEntityTypeTxt
Share Of Total Income$5,478,827ShareOfTotalIncomeAmt
Share Of EOY Assets$1,026,522ShareOfEOYAssetsAmt
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsYes (true)ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (true)LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (11 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
COLONIAL SENIOR SERVICES
L$50,558,446COST
COLONIAL SENIOR SERVICES
Q$53,049,807COST
COMMUNITY BEHAVIORAL HEALTH
L$668,679COST
COMMUNITY BEHAVIORAL HEALTH
Q$168,447COST
COMMUNITY BEHAVIORAL HEALTH
A$98,416COST
COMMUNITY FIRST PHARMACY
L$757,599COST
COMMUNITY FIRST PHARMACY
Q$605,262COST
PARTNERS IN PRIME
L$1,853,303COST
PARTNERS IN PRIME
Q$2,001,707COST
LIFESPAN
L$3,604,955COST
LIFESPAN
Q$4,579,053COST