2021-09-20T13:44:23-05:00 2020-12-31 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2020-01-01 310536645 CATHOLIC SOCIAL SERVICES OF THE MIAMI VALLEY CATH 9372237217 922 WEST RIVERVIEW AVE DAYTON OH 454026424 LAURA J ROESCH CHIEF EXECUTIVE OFFICER 9372237217 2021-08-24 1 LAURA ROESCH XXX-XX-XXXX CHRISTOPHER C MCCASKEY P00183788 9372993400 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LAURA J ROESCH 922 WEST RIVERVIEW AVE DAYTON OH 454026424 23077646 0 0928 X WWW.CSSMV.ORG X 1967 OH TO PROVIDE SOCIAL SERVICES TO THOSE IN NEED IN THE MIAMI VALLEY REGION 21 21 126 243 0 0 4970785 22520738 17416831 333222 -770372 12721 -49192 137301 21568052 23003982 14403062 13207371 0 0 7592626 6191995 0 0 529671 2081858 1576033 24077546 20975399 -2509494 2028583 7151902 8630095 3480186 2791484 3671716 5838611 X TO PROVIDE SOCIAL SERVICES TO THOSE IN NEED IN THE MIAMI VALLEY IN EIGHT PRIMARY AREAS: PREGNANCY & PARENTING, COUNSELING, SENIOR SERVICES, SUPERVISED VISITATION & EXCHANGE, REFUGEE RESETTLEMENT, MOBILITY MGMT., LONG-TERM TORNADO RECOVERY, AND POVERTY ALLEVIATION. 1 1 14110266 11424978 213777 PASSPORT/COMCARE/CARE COORDINATION & ASSISTED LIVING: IN PARTNERSHIP WITH THE STATE OF OHIO, CATHOLIC SOCIAL SERVICES (CSS) OFFERS SERVICES TO HELP INCOME-ELIGIBLE SENIORS IN SIX NORTHERN MIAMI VALLEY COUNTIES MAINTAIN INDEPENDENT LIVING. IN 2020, BY PROVIDING ASSESSMENTS AND REFERRALS, CSS HELPED NEARLY 2,645 SENIORS IN URBAN AND RURAL COMMUNITIES REMAIN SAFELY IN THEIR OWN HOMES AND/OR ACCESS ASSISTED LIVING RESOURCES. THE GOAL IS TO HELP THEM "AGE IN PLACE" WITH AS MUCH INDEPENDENCE AS POSSIBLE. 1652919 1423282 0 CHOICE FOOD PANTRY - THE CSS PANTRY IS OPEN FIVE DAYS A WEEK AND PROVIDES ONE WEEK OF GROCERIES FOR A FAMILY IN NEED, ONCE A MONTH. IN 2020, THE PANTRY SERVED APPROXIMATELY 16,400 UNDUPLICATED CLIENTS. CLIENTS CHOOSE FROM A VARIETY OF ITEMS EVERY DAY AS PART OF THEIR MONTHLY SERVICE. FRESH FRUITS, VEGETABLES, BREAD AND OTHER PERRISHABLE ITEMS ARE AVAILABLE DAILY. 1033602 168407 0 REFUGEE RESETTLEMENT - REFUGEE FAMILIES AND INDIVIDUALS RELOCATED TO DAYTON VIA THE U.S. STATE DEPT. AND THE U.S. CONFERENCE OF BISHOPS RECEIVE SUPPORTIVE SERVICES FROM CSS, INCLUDING PLACEMENT IN INITIAL FURNISHED HOUSING, A CULTURAL ORIENTATION OVERVIEW, EMPLOYMENT ASSISTANCE, AND LINKAGE TO COMMUNITY SERVICES SUCH AS REFERRALS TO ESOL SERVICES AND MEDICAL SERVICES. IN 2020, THE PROGRAM SERVED A TOTAL OF 434 CLIENTS, INCLUDING 63 IN RECEPTION AND PLACEMENT AND AN ADDITIONAL 371 SECONDARY MIGRANTS. 2579098 190704 292159 OTHER PROGRAM SERVICES INCLUDE: FAMILY STABILIZATION, PROFESSIONAL COUNSELING, SENIOR OUTREACH, PREGNANCY & PARENTING SUPPORT, SUPERVISED VISITATION, NORTHERN MIAMI VALLEY REGION COUNTIES OUTREACH, POST ADOPTION SUPPORT, MOBILITY MANAGEMENT, AND LONG-TERM TORNADO RECOVERY CASE MANAGEMENT. 2579098 190704 292159 19375885 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 127 2 126 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 21 21 1 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X X LAURA J ROESCH CEO 9372237217 922 WEST RIVERVIEW AVE DAYTON OH 454026424 JODY ARMSTRONG SECRETARY 1.00 X X 0 0 0 SR CAROL BAUER DIRECTOR 1.00 X 0 0 0 BETH ESPOSITO DIRECTOR 1.00 X 0 0 0 JAMES GHORY JR DIRECTOR 1.00 X 0 0 0 DONALD GRIESHOP DIRECTOR 1.00 X 0 0 0 MARVIN INGRAM DIRECTOR 1.00 X 0 0 0 RONALD MCDONALD DIRECTOR 1.00 X 0 0 0 TONY ORTIZ DIRECTOR 1.00 X 0 0 0 SR LINDA PLEIMAN DIRECTOR 1.00 X 0 0 0 STEPHEN HALL DIRECTOR 1.00 X 0 0 0 DAVID RICHARD VICE CHAIR 1.00 X X 0 0 0 TIM PEPPER DIRECTOR 1.00 X 0 0 0 MATTHEW SCARR TREASURER 1.00 X X 0 0 0 CAROLYN SCHOEFF DIRECTOR 1.00 X 0 0 0 RACHEL PRINDLE DIRECTOR 1.00 X 0 0 0 NORM SHEARER DIRECTOR 1.00 X 0 0 0 DENNIS PERCY DIRECTOR 1.00 X 0 0 0 CARA POWERS CHAIR 1.00 X X 0 0 0 DONNA SIMMONS DIRECTOR 1.00 X 0 0 0 FR TOM SHEARER DIRECTOR 1.00 X 0 0 0 LAURA ROESCH CHIEF EXECUTIVE OFFICER 37.50 X 137321 0 5144 CARRIE CRAIG DIRECTOR OF FINANCE & ADMI 37.50 X 82263 0 11800 219584 0 16944 1 0 0 0 0 226724 269260 635987 16192847 5195920 1326496 22520738 PROGRAM SERVICE FEES 624100 333222 333222 333222 13072 13072 3500 0 3500 3500 3500 351 -351 -351 -351 34400 269260 73313 -38913 -38913 BWC REFUNDS 524298 115119 115119 RECOVERY OF EXIT COSTS FROM LINCO 624100 30588 30588 REFUND OF FEES FOR IRS DETERMINAT 624100 22848 22848 4159 4159 172714 23003982 505936 0 -22692 13207371 13207371 219584 219584 4562739 3950066 336805 275868 308042 214484 71063 22495 778484 607892 104064 66528 323146 259895 38728 24523 1515 1515 35900 35900 341362 269742 39001 32619 23194 23194 276706 138668 79501 58537 368948 325119 28518 15311 96498 83851 6358 6289 5617 5617 160721 139787 19271 1663 3566 340 3226 MISCELLANEOUS 117305 64773 50822 1710 LICENSES 52945 38588 14357 EQUIPMENT 37088 36702 386 POSTAGE 22384 20867 1517 32284 16225 15125 934 20975399 19375885 1069843 529671 3716348 4458867 76712 902340 367028 445672 36932 39648 4608961 1825393 2913210 2783568 41672 0 7151902 8630095 1663948 1533036 224966 391253 1576016 698889 15256 168306 3480186 2791484 X 3219769 5124457 451947 714154 3671716 5838611 7151902 8630095 X 2028583 19091 119221 X X 0 1 X 1 1 1 X 3664294 4461139 4036323 4612058 22520738 39294552 3664294 4461139 4036323 4612058 22520738 39294552 213424 39081128 4409 3516 12982 21782 16572 59261 39353813 66029153 0.99310 0.94880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 532843 532843 3241379 1485646 1755733 119160 119160 0 659235 179771 479464 56344 40816 15528 2783568 LEASE TERMINATION OBLIGATION 8080 UNDERFUNDED PENSION BENFIT OBLIGATION 160226 168306 X 23142294 19091 119221 138312 23003982 0 23003982 20975399 0 20975399 0 20975399 PART X, LINE 2: THE ORGANIZATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE ORGANIZATION DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITIONS THAT WOULD PLACE THE ORGANIZATION'S EXEMPT STATUS IN JEOPARDY AT DECEMBER 31, 2020. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2017. PART XI, LINE 2D - OTHER ADJUSTMENTS: INHERENT CONTRIBUTION - LIFE ESSENTIALS, INC. 119,221. PART XI, LINE 2D ON APRIL 1, 2020, CATHOLIC SOCIAL SERVICES ASSUMED THE NET ASSETS OF LIFE ESSENTIALS INC.(EIN # 31-1324922), A 501(C)(3) ORGANIZATION WHOSE OPERATIONS FELL WITHIN THE SCOPE OF THE ORGANIZATION'S MISSION. UPON ASSUMPTION, THE ORGANIZATION CONTINUED TO OPERATE THE LIFE ESSENTIALS PROGRAM, NOW CALLED GUARDIANSHIP SERVICES. CASH, ACCOUNTS RECEIVABLE, PREPAID EXPENSES, AND ACCOUNTS PAYABLE AND ACCRUALS MAKE UP THE $119,221 OF OTHER INCOME AS BEING REPORTED FROM THIS ACQUISITION. SENTIMENTAL JOURNEY 219900 219900 300 29554 PAT RUPP GOLF EVENT 83760 49360 34400 1680 35750 6029 303660 269260 34400 1680 35750 300 35583 73313 -38913 0 FAMILY STABILIZATION 592 83976 CASH FOOD PANTRY 16431 1423282 VALUE PER POUND SET BY THE FOOD BANK FOOD REFUGEE SERVICES 434 168407 CASH PREGNANCY & PARENTING SUPPORT 412 20021 CASH SENIOR SERVICES 2645 11424978 CASH PROFESSIONAL COUNSELING 279 1224 CASH LONG TERM RECOVERY 229 83739 CASH GUARDIANSHIP SERVICES 238 1744 CASH PART I, LINE 2 ASSISTANCE PROVIDED TO INCOME ELIGIBLE SENIORS AND OTHER INDIVIDUALS IN NEED OF SOCIAL SERVICES AND EMERGENCY ASSISTANCE. X 141 1326496 FAIR MARKET VALUE 0 0 1 0 PART I LINES 8 & 9 RECLASSIFICATIONS HAVE BEEN MADE TO THE REPORTING OF PROGRAM SERVICE REVENUE AND CONTRIBUTIONS AND GRANTS (IN COMPARISON TO THE PRIOR YEAR) IN ACCORDANCE WITH ACCOUNTING STANDARDS UPDATE (ASU) 2018-08 THAT REQUIRE GOVERNMENTAL GRANTS THAT BENEFIT THE GENERAL PUBLIC TO BE CLASSIFIED AS CONTRIBUTIONS INSTEAD OF PROGRAM SERVICE REVENUE. FORM 990, PART III, LINE 2 ON APRIL 1, 2020, CATHOLIC SOCIAL SERVICES MERGED WITH LIFE ESSENTIALS, INC.(EIN # 31-1324922), A 501(C)(3)ORGANIZATION. THE LIFE ESSENTIALS GUARDIANSHIP PROGRAM PROVIDES SUPPORT FOR INDIVIDUALS (PREDOMINANTLY SENIORS) WHO HAVE BEEN DEEMED MENTALLY INCOMPETENT BY THE COURTS AND WHO DO NOT HAVE FAMILY WILLING OR CAPABLE OF MAKING SOUND DECISIONS FOR THEIR CARE. FORM 990, PART III, LINE 3 IN DECEMBER 2019, THE ORGANIZATION MADE THE DECISION TO DISCONTINUE THE OPERATIONS OF LINCOLN ACADEMY, WHICH REPRESENTED SUBSTANTIALLY ALL OF THE EARLY CHILDHOOD EDUCATION PROGRAM. AFTER OBSERVING CONTINUED DECLINE IN ENROLLMENT, IT WAS DETERMINED THAT THERE WAS NO LONGER A COMMUNITY NEED FOR THE ACADEMY. FORM 990 PART V, LINE 2: THE SIDNEY BRANCH OF THE ORGANIZATION HAS FILINGS UNDER A SEPARATE EIN (31-1213535). THE SIDNEY BRANCH FILED 51 W-2 STATEMENTS AS WELL AS 76 1099'S FOR 2020 UNDER 31-1213535. FORM 990, PART VI, SECTION A, LINE 2 TOM SHEARER AND NORM SHEARER ARE BROTHERS. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THIS CORPORATION IS EX-OFFICIO THE ARCHBISHOP OF CINCINNATI OR HIS CANONICAL SUCCESSOR AS DETERMINED BY COMPETENT AUTHORITY IN THE ROMAN CATHOLIC CHURCH PURSUANT TO THE CODE OF CANON LAW. FORM 990, PART VI, SECTION A, LINE 7A THE SOLE MEMBER OF THIS CORPORATION SHALL BE EX-OFFICIO THE ARCHBISHOP OF CINCINNATI OR HIS CANONICAL SUCCESSOR AS DETERMINED BY COMPETENT AUTHORITY IN THE ROMAN CATHOLIC CHURCH PURSUANT TO THE CODE OF CANON LAW. THE ORGANIZATION HAS NO STOCKHOLDERS OR OTHER PERSONS THAT HAVE THE AUTHORITY TO ELECT OR APPOINT MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE GOVERNANCE DECISIONS OF THE ORGANIZATION RESERVED FOR THE SOLE MEMBER, THE ARCHBISHOP OF CINCINNATI OR HIS CANONICAL SUCCESSORS, ARE SPECIFIED IN THE CODE OF REGULATIONS (FORMERLY KNOWN AS BYLAWS OF THE ORGANIZATION), SECTION 2.3. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S DIRECTOR OF FINANCE AND ADMINISTRATION, CHIEF EXECUTIVE OFFICER, AND THE AUDIT COMMITTEE REVIEW THE FORM 990 BEFORE IT IS FILED. AFTER THEIR REVIEW A COPY IS PROVIDED TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. ALL NEW EMPLOYEES ARE REQUIRED TO SIGN CONFLICT OF INTEREST STATEMENTS AS PART OF THE ORIENTATION TRAINING. IT IS REQUIRED THAT THE CHIEF EXECUTIVE OFFICER BE NOTIFIED IF A CONFLICT OF INTEREST ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS IS RESPONSIBLE FOR HIRING AND ESTABLISHING THE ANNUAL COMPENSATION (SALARY AND BENEFITS) OF THE CHIEF EXECUTIVE OF THE ORGANIZATION. THE ANNUAL PROCESS FOR DETERMINING THE APPROPRIATE COMPENSATION PACKAGE FOR THIS INDIVIDUAL INCLUDES DOCUMENTING A PERFORMANCE REVIEW, LINKING HIS OR HER MEASURABLE SUCCESS, EXPERIENCE AND PERFORMANCE WHILE ALSO REVIEWING COMPARABILITY DATA OF WHAT SIMILARLY-SIZED PEER ORGANIZATIONS, IN THE SAME GEOGRAPHIC LOCATION, OFFER THEIR SENIOR LEADERS TO ARRIVE AT A COMPENSATION PACKAGE THAT IS REASONABLE BUT NOT EXCESSIVE. ALTHOUGH THE DETAILED REVIEW PROCEDURES TAKE PLACE BY THE EXECUTIVE COMMITTEE, THE COMPENSATION PACKAGE IS APPROVED BY VOTE OF THE ENTIRE BOARD DURING THE APPROVAL OF ORGANIZATIONS BUDGET FOR THE NEXT FISCAL YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN THE INTERNAL REVENUE CODE SECTION 6104(D). FORM 990, PART XI, LINE 9: INHERENT CONTRIBUTION - LIFE ESSENTIALS, INC. ASSETS 119,221. FORM 990 PART XII, LINE 2C: THE ORGANIZATION'S COMMITTEE THAT ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.