2022-03-21T09:16:51-05:00 2021-06-30 271235638 MCM CPAS & ADVISORS LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2020-07-01 311150845 COMMUNITY FIRST SOLUTIONS COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2022-03-15 1 BRIAN KRAUSE 999009999 ANNAMARIE REILLY CPA P00431897 5135791717 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 14578915 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. 16 15 163 16 0 0 410058 21624 321077 9909446 300620 307968 11353665 3067113 12385420 13306151 19913 16969 0 0 6194150 5727970 0 0 19873 5662198 4873042 11876261 10617981 509159 2688170 79457055 99479120 15665470 31236260 63791585 68242860 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUALS LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 0 0 9678024 16969 13025627 TO IDENTIFY AND DEVELOP INNOVATIVE AND SUSTAINABLE PROGRAMS THAT ENHANCE INDIVIDUAL LIVES PROVIDED PRIMARILY THROUGH SUBSIDIARY ORGANIZATIONS AND PARTNERSHIPS. 9678024 1 1 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 0 0 0 0 0 0 1 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 1 137 0 1 163 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 1 0 X BRIAN KRAUSE 5137854742 230 LUDLOW STREET HAMILTON OH 45011 BRETT KIRKPATRICK PRESIDENT & CEO 10.00 30.00 X X 385468 0 34702 NEIL COHEN TRUSTEE 1.00 X 0 0 0 JOHN FREEMAN TRUSTEE (ENDED 12/31/20) 1.00 X 0 0 0 DAN GRIESINGER TRUSTEE 1.00 X 0 0 0 CATHY KUHL TRUSTEE 1.00 X 0 0 0 REV JOHN LEWIS TRUSTEE (ENDED 12/31/20) 1.00 X 0 0 0 CLARISSA LICHLITER TRUSTEE 1.00 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.00 X 0 0 0 ROBIN MILLER TRUSTEE 1.00 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.00 X 0 0 0 LYNDA O'CONNOR TRUSTEE (ENDED 12/31/20) 1.00 X 0 0 0 RANDY OPPENHEIMER TRUSTEE 1.00 X 0 0 0 JANE STRAKER TRUSTEE 1.00 X 0 0 0 ROB WEIGEL TRUSTEE 1.00 X 0 0 0 JON WHALEN TRUSTEE 1.00 X 0 0 0 JOHN KIRSCH CHAIR 1.00 X X 0 0 0 NICK ZIEPFEL VICE CHAIR 1.00 X X 0 0 0 DR WILLIAM FANT SECRETARY 1.00 X X 0 0 0 MARGARET BAKER TREASURER 1.00 X X 0 0 0 BRIAN KRAUSE CFO 10.00 30.00 X 200085 0 22047 KELLEY LAWRENCE VP HEALTH SERVICES 10.00 30.00 X 171287 0 17000 KEN TEPE MD PSYCHIATRIST (ENDED 2/19/21) 10.00 30.00 X 0 179723 26144 AMY WYLIE VP, COMMUNITY BASED SERVICE 10.00 30.00 X 140001 0 25961 LISA HENDERSON SR DIRECTOR, SALES STRATEG 10.00 30.00 X 0 144571 5127 MYRON FRIDMAN CHIEF CLIN OFFIC DESIGNEE 10.00 30.00 X 0 141982 3359 ERIN DAY VP, BEHAVIORAL HEALTH SERVICES 10.00 30.00 X 135823 0 9780 MARK R ZOELLNER FORMER CFO 10.00 30.00 X 203557 0 17792 1236221 466276 161912 10 1 1 0 UNIDINE 1000 WASHINGTON ST 510 BOSTON MA 02118 FOOD/DINING SERVICES 1903916 SELECT REHABILITATION (REHABCARE) 2600 COMPASS ROAD GLENVIEW IL 60026 REHAB CONTRACTED SERVICES 1510206 NIGHT OWL CLEANING 4761 INDUSTRY DR E FAIRFIELD OH 45014 HOUSEKEEPING 799583 TS GARNETT CONSTRUCTION INC 1721 OLD OXFORD ROAD HAMILTON OH 45013 CONSTRUCTION SERVICES 599754 ROUSE HEATING AND AIR 4515 EATON ROAD HAMILTON OH 45013 HEATING AND AIR CONDITIONING SERVICES 386285 17 21624 21624 ALLOCATED MANAGEMENT FEE 900099 7300650 7300650 RELATED ENTITY REVENUE 900099 2338809 2338809 CLIENT FEES 900099 269987 269987 9909446 258900 258900 1321832 1272764 49068 49068 49068 MISCELLANEOUS REVENUE 900099 2968029 2968029 LEASE INCOME 900099 99084 99084 3067113 13306151 13025627 0 258900 16969 16969 4257606 3872565 370716 14325 13915 12663 1252 1178164 1070572 106000 1592 278285 253247 25038 114564 106241 8323 94900 87820 7080 811408 700056 111352 133422 119312 14037 73 81101 81101 557413 515828 41585 943775 847356 96416 3 31969 26364 2960 2645 81275 68334 12941 163580 146360 17220 467284 418743 48541 58234 52104 6130 FOOD & BEVERAGE PURCHAS 741582 716772 23575 1235 OTHER SUPPLIES 273601 264888 8713 EQUIPMENT PURCHASES 119829 116013 3816 MEDICAL SUPPLIES 117523 113781 3742 81582 70935 10647 10617981 9678024 920084 19873 5104762 1554302 6148504 4319 1876 2751 53548 99389 297495 212485 13678108 4390886 9572975 9287222 62227378 71707632 925367 8821775 1222619 1691776 79457055 99479120 2985336 3661044 4626953 22593555 8053181 4981661 15665470 31236260 X 63791585 68242860 63791585 68242860 79457055 99479120 X 2688170 1820943 -57838 X X 0 1 X 1 1 1 X X 5 COLONIAL SENIOR SERVICES 311596262 10 1 0 0 COMMUNITY FIRST PHARMACY 260653514 10 0 0 0 COMMUNITY BEHAVORIAL HEALTH 311806189 7 0 0 0 PARTNERS IN PRIME 310569735 10 0 0 0 LIFESPAN 310536660 7 0 0 0 5 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 444575 444575 10475355 2644205 7831150 99948 7339 92609 2200240 1491489 708751 457990 247853 210137 9287222 RECEIVABLE FROM RELATED PARTIES 8821775 C 8821775 DUE FROM RELATED PARTIES 4981661 4981661 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. COACH HOUSE CATERING, INC. IS A FOR PROFIT SUBSIDARY OF COLONIAL SENIOR SERVICES WHICH OPERATES IN THE FOOD AND DRINK SERVICE BUSINESS. AS SUCH, COACH HOUSE CATERING, INC. FILES A CORPORATE TAX RETURN. INCOME TAXES ARE PROVIDED FOR THE TAX EXEMPT OF TRANSACTIONS REPORTED IN THE FINANCIAL STATEMENT AND CONSIST PRIMARLY OF CURRENT TAXES. FEDERAL TAX EXPENSE AND CASH PAID FOR INCOME TAXES FOR THE FISCAL YEARS JUNE 30, 2021 AND 2020 ARE DE MINIMIS AMOUNTS TO THE ORGANIZATION. 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, 2021 AND 2020, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALITIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. COMMUNITY FIRST CLASSIC 1 EMPLOYEE ASSISTANCE 15 10285 EMPLOYEE SCHOLARSHIP 11 6684 PART I, LINE 2: 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. X 1 0 X X X X 1 0 0 0 0 0 0 0 0 BRETT KIRKPATRICK PRESIDENT & CEO 289129 0 62000 0 34339 0 4298 0 30404 0 420170 0 0 0 BRIAN KRAUSE CFO 190433 0 9375 0 277 0 485 0 21562 0 222132 0 0 0 MARK R ZOELLNER FORMER CFO 151125 0 0 0 52432 0 2937 0 14855 0 221349 0 0 0 KEN TEPE MD PSYCHIATRIST (ENDED 2/19/21) 0 174579 0 200 0 4944 0 1923 0 24221 0 205867 0 0 KELLEY LAWRENCE VP HEALTH SERVICES 157106 0 9629 0 4552 0 1543 0 15457 0 188287 0 0 0 AMY WYLIE VP, COMMUNITY BASED SERVICE 127300 0 6808 0 5893 0 1809 0 24152 0 165962 0 0 0 PART I, LINE 1A CFS PAYS BRETT KIRKPATRICK AN AMOUNT EQUAL TO WHAT HE PAYS FOR HEALTH/DENTAL PREMIUMS PLUS THE AMOUNT EQUAL TO THE FEDERAL AND STATE TAXES ASSOCIATED WITH THE PAYMENT. PART I, LINE 4A MARK ZOELLNER RECEIVED SEVERANCE OF $20,000. 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 17723856 354475 2499859 8815618 6053904 2021 1 1 0 1 A 0 1 1 0 0 0.00100 0.00000 0.00100 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 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 POSSIBLE 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 THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR DETERMINING TOP MANAGEMENT COMPENSATION PACKAGES INCLUDING BENEFITS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT -986. LOSS ON DEBT EXTINGUISHMENT -56,852. PART IXX, 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 N/A 1 COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 CHARITABLE COMMUNITY PHARMACY OH 501(C)(3) LINE 10 N/A 1 COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(C)(3) LINE 7 N/A 1 PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTER OH 501(C)(3) LINE 10 N/A 1 LIFESPAN 1900 FAIRGROVE AVE RT 4 HAMILTON OH 45011 310536660 SOCIAL SERVICES OH 501(C)(3) LINE 7 N/A 1 COACH HOUSE CATERING 230 LUDLOW HAMILTON OH 45011 270223153 CATERING OH COLONIAL SENIOR SERVICES C -12638 245436 1.00000 1 0 0 0 0 0 0 0 0 0 1 0 1 0 1 1 0 1 1 1 COLONIAL SENIOR SERVICES L 23073685 COST COLONIAL SENIOR SERVICES Q 37325926 COST COMMUNITY FIRST PHARMACY L 3562728 COST COMMUNITY FIRST PHARMACY Q 2940677 COST COMMUNITY BEHAVIORAL HEALTH L 9856776 COST COMMUNITY BEHAVIORAL HEALTH Q 8593861 COST PARTNERS IN PRIME L 2200407 COST PARTNERS IN PRIME Q 1453798 COST LIFESPAN L 5160459 COST LIFESPAN Q 4086351 COST