2026-03-18T09:02:46+00:00 2025-06-30 331498605 Plante & Moran PLLC 250 SOUTH HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-07-01 311150845 COMMUNITY FIRST SOLUTIONS COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2026-03-18 true true AMY CIMINELLO CPA P00796388 6148493000 2026-03-17 2024 2025-03-06 01:10:19Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 12626016 false 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. 14 13 53 13 736906 727 18234 11454 7228781 8095533 1670425 3597636 481973 893973 9399413 12598596 15890 20213 0 0 4433270 5591858 0 0 23693 2932783 3867697 7381943 9479768 2017470 3118828 121069136 125942237 41846348 42026371 79222788 83915866 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND 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OPPENHEIMER SECRETARY 1.0 6.0 X X 0 0 0 ANDREW SCHUSTER TRUSTEE 1.0 5.0 X 0 0 0 JOHN KIRSCH PAST CHAIR 1.0 6.0 X 0 0 0 JON WHALEN TRUSTEE 1.0 5.0 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.0 6.0 X 0 0 0 NEIL COHEN TRUSTEE 1.0 6.0 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.0 6.0 X 0 0 0 ROB WEIGEL TRUSTEE 1.0 5.0 X 0 0 0 ROBIN MILLER TRUSTEE 1.0 6.0 X 0 0 0 TIMOTHY EGLOFF TRUSTEE 1.0 5.0 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 9.0 31.0 X 333131 0 35017 KELLEY LAWRENCE VP, HEALTH SERVICES 20.0 20.0 X 215622 0 7788 DANIELLE WEBB VP, MARKETING & COMMUNITY RELATIONS 40.0 0.0 X 125998 0 10665 ERIN DAY VP, BEHAVIORAL HEALTH SERVICES 10.0 30.0 X 148706 0 19939 HOLLY HARRIS-IFEAKANWA CONTROLLER 40.0 0.0 X 135187 0 4702 STACEY ANDREWS DIRECTOR, HUMAN RESOURCES 40.0 0.0 X 126850 0 4213 STEPHANIE BRAUDERICK-GERBYSHAK VICE PRESIDENT, SALES 5.0 35.0 X 131345 0 25589 1739402 0 182541 11 false true false MORRISON LIVING PO BOX 102289 ATLANTA GA 303682289 FOOD/DINING SERVICES 2296234 SELECT REHABILITATION LLC PO BOX 71985 CHICAGO IL 606941985 CONTRACTED REHAB THERAPY SERVICES 1676129 WEBER PAINTING LLC MICHAEL L WEBER 1890 HAMILTON RICHMOND ROAD HAMILTON OH 45013 CONSTRUCTION SERVICES 1322549 LIFELINE INSTITUTIONAL PHARMACY PO BOX 5019 GREENBURG PA 156015019 INSTITUTIONAL PHARMACY SERVICES 796177 ROUSE HEATING & AIR CONDITIONING 4515 EATON ROAD HAMILTON OH 45013 CONSTRUCTION & MAINTENANCE SERVICES 748846 25 11454 11454 ALLOCATED MANAGEMENT FEE 900099 7817246 7817246 HOME HEALTH 621610 179871 179871 RENTS FROM AFFILIATE 900099 98416 98416 0 0 0 0 8095533 699381 699381 140032 140032 0 140032 140032 2925675 27420 2925675 -27420 2898255 2898255 HEALTH MANAGEMENT CONTRACT 900099 736906 736906 REBATES 900099 14216 14216 Other Credits 900099 2819 2819 0 0 0 0 753941 12598596 8112568 736906 3737668 20213 20213 1829088 1558861 270227 3068238 2606805 443130 18303 88878 73596 15282 325594 267467 55540 2587 280060 230011 47760 2289 44435 34947 9488 158432 124602 33830 329458 329458 180991 142344 38647 0 523055 190830 332225 663477 652584 10893 127287 115726 11530 31 20429 11779 8167 483 197480 194238 3242 87739 83848 3891 649082 591779 57303 28829 28220 609 REPAIRS & MAINTENANCE 589101 579429 9672 EMPLOYEE TRAINING/ACTIV 166956 164215 2741 DUES AND SUBSCRIPTIONS 65506 64431 1075 FOOD & BEVERAGE 714 702 12 34726 34156 570 0 9479768 7770783 1685292 23693 4615327 8311111 94760 94798 0 104788 167606 0 0 0 0 746910 890765 14721310 6533788 8768662 8187522 80216903 83229319 0 25288751 23590451 1233035 1470665 121069136 125942237 2441431 2816921 28737386 31355360 0 0 349490 257648 10318041 7596442 41846348 42026371 78954552 83667262 268236 248604 79222788 83915866 121069136 125942237 X 3118828 -1766226 3340476 X false true true true true X X 4 COLONIAL SENIOR SERVICES 311596262 9 true 0 0 COMMUNITY BEHAVORIAL HEALTH 311806189 7 true 0 0 PARTNERS IN PRIME 310569735 9 true 0 0 LIFESPAN 310536660 7 true 0 0 4 0 0 true false false false false false false false false false false false false false false true true true X true true Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies THERE 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 a 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 Substantial Direction Over Policies/Programs/Activities 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. 358708 358708 10475355 3694737 6780618 374050 103217 270833 2578673 2272184 306489 934524 463650 470874 8187522 RECEIVABLE FROM RELATED PARTIES 23590451 C 23590451 Federal Income Taxes DUE TO RELATED PARTIES 7596442 7596442 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote 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, 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. true EMPLOYEE ASSISTANCE 23 15213 0 EMPLOYEE SCHOLARSHIP 2 5000 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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 true true X X X false true false false false false false true false BRETT KIRKPATRICK PRESIDENT & CEO 412583 0 45434 0 64546 0 52017 0 22611 0 597191 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 287779 0 31800 0 13552 0 10962 0 24055 0 368148 0 0 0 KELLEY LAWRENCE VP, HEALTH SERVICES 189939 0 19542 0 6141 0 7396 0 392 0 223410 0 0 0 ERIN DAY VP, BEHAVIORAL HEALTH SERVICES 147986 0 0 0 720 0 5503 0 14436 0 168645 0 0 0 STEPHANIE BRAUDERICK-GERBYSHAK VICE PRESIDENT, SALES 129774 0 0 0 1571 0 3538 0 22051 0 156934 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE 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 plan DURING THE FISCAL YEAR, $40,000 IN PAYMENTS WERE MADE TO A 457F PLAN FOR BRETT KIRKPATRICK. Schedule J, Part I, Line 7 Non-fixed payments 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 false false false B BUTLER COUNTY PORT AUTHORITY 651235109 2023-01-26 12000000 FINANCING, REFINANCING, OR REIMBURSING COSTS OF "PORT AUTHORITY FACILITIES" false false false A 0 0 17729688 0 0 0 354475 0 0 8559595 8815618 0 2022 true true true true B 0 0 12000000 0 0 0 240000 0 0 11760000 0 0 2025 false false true true A false true true false false false 0.001 0.001 0.002 false false 0 false true B false false false false false false 0.0 0.0 0.0 false false 0 false true A false true false false false false 0 false false false 0 false false true B false true false false true true OLD NATIONAL BANK 5.0 false false false 0 false false true A true B true 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 A 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. Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: BUTLER COUNTY PORT AUTHORITY N/A Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: BUTLER COUNTY PORT AUTHORITY N/A Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 15a Process to establish compensation of top management official 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, Line 15b Process to establish compensation of other employees See process above Form 990, Part VI, Line 19 Required documents available to the public THE 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 balances CHANGE IN VALUE OF INVESTMENT IN SUBSIDIARIES - 3340476; Total - 3340476; Form 990, Part XII, Line 2c PROCESS HAS NOT CHANGED FROM PRIOR YEAR. Form 990, Part VI, Line 16B JOINT VENTURE STATEMENTS ARE INTERNALLY REVIEWED FOR EXEMPT STATUS IMPACTS AND UNRELATED BUSINESS INCOME. COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS true COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(c)(3) 7 COMMUNITY FIRST SOLUTIONS true PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTER OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS true LIFESPAN 230 LUDLOW STREET HAMILTON OH 45011 310536660 SOCIAL SERVICES OH 501(c)(3) 7 COMMUNITY FIRST SOLUTIONS true MISSION LINK 230 LUDLOW STREET HAMILTON OH 45011 874391538 SUPPORT FOR SENIOR/SOCIAL SERVICES OH 501(c)(3) Type II NA false COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH COMMUNITY FIRST SOLUTIONS C Corporation 5478827 1026522 true true false false false true false false false false true false true false true true false true true true COLONIAL SENIOR SERVICES L 50558446 COST COLONIAL SENIOR SERVICES Q 53049807 COST COMMUNITY BEHAVIORAL HEALTH L 668679 COST COMMUNITY BEHAVIORAL HEALTH Q 168447 COST COMMUNITY BEHAVIORAL HEALTH A 98416 COST COMMUNITY FIRST PHARMACY L 757599 COST COMMUNITY FIRST PHARMACY Q 605262 COST PARTNERS IN PRIME L 1853303 COST PARTNERS IN PRIME Q 2001707 COST LIFESPAN L 3604955 COST LIFESPAN Q 4579053 COST