Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $846,300

• 1f · All other contributions, gifts and grants

  $100,824

• 2a · Program service revenue: GOVT & SERVICE FEES

  total $3,942,080 · related or exempt $3,942,080

• 2b · Program service revenue: FEES FROM AFFILIATES

  total $28,311 · related or exempt $28,311

• 3 · Investment income

  total $22,664 · excluded $22,664

• 6a · Gross rents

  real property $11,562

• 6b · Less rental expenses

  real property $9,431

• 6c · Rental income or loss

  real property $2,131

• 6d · Net rental income or loss

  total $2,131 · excluded $2,131

• 7a · Gross sales of assets other than inventory

  securities $4,232

• 7b · Less cost or other basis and sales expenses

  securities $0

• 7c · Gain or loss

  securities $4,232

• 7d · Net gain or loss

  total $4,232 · excluded $4,232

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $1,500 · program services $1,500

• 7 · Other salaries and wages

  total $2,534,803 · program services $2,275,918 · management and general $258,885

• 8 · Pension plan contributions

  total $58,869 · program services $53,248 · management and general $5,621

• 9 · Other employee benefits

  total $364,312 · program services $329,526 · management and general $34,786

• 10 · Payroll taxes

  total $182,367 · program services $164,954 · management and general $17,413

• 11b · Fees: legal

  total $175 · management and general $175

• 11f · Fees: investment management

  total $6,042 · management and general $6,042

• 11g · Fees: other

  total $68,479 · program services $10,116 · management and general $58,363

• 12 · Advertising and promotion

  total $14,067 · program services $486 · management and general $13,581

• 13 · Office expenses

  total $47,581 · program services $45,717 · management and general $1,864

• 16 · Occupancy

  total $122,235 · program services $34,329 · management and general $87,906

• 17 · Travel

  total $24,606 · program services $1,604 · management and general $23,002

• 19 · Conferences, conventions and meetings

  total $36,869 · program services $36,869

• 20 · Interest

  total $14,451 · program services $8,777 · management and general $5,674

• 22 · Depreciation, depletion and amortization

  total $98,880 · program services $63,061 · management and general $35,819

• 23 · Insurance

  total $43,770 · program services $42,097 · management and general $1,673

• 24a · Other expenses: BAD DEBT EXPENSE

  total $24,081 · program services $24,081

• 24b · Other expenses: REPAIRS & MAINTENANCE

  total $7,888 · program services $110 · management and general $7,778

• 24c · Other expenses: DUES & SUBSCRIPTIONS

  total $3,997 · program services $3,997

• 24d · Other expenses: EVENT SUPPLIES

  total $2,462 · program services $2,462

• 24e · All other expenses

  total $1,921 · management and general $1,921

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  end of year $239,000

• 4 · Accounts receivable

  beginning of year $307,244 · end of year $746,887

• 10a · Land, buildings and equipment: cost or other basis

  $2,571,228

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,394,854

• 10c · Land, buildings and equipment, net

  beginning of year $1,245,225 · end of year $1,176,374

• 11 · Investments: publicly traded securities

  beginning of year $382,550 · end of year $416,571

• 15 · Other assets

  beginning of year $3,344,500 · end of year $4,263,133

• 17 · Accounts payable and accrued expenses

  beginning of year $135,772 · end of year $152,349

• 19 · Deferred revenue

  beginning of year $12,116 · end of year $12,516

• 21 · Escrow or custodial account liability

  beginning of year $1,153,298 · end of year $1,359,306

• 25 · Other liabilities

  beginning of year $425,535 · end of year $457,045

• 27 · Net assets without donor restrictions

  beginning of year $3,550,467 · end of year $4,666,562

• 28 · Net assets with donor restrictions

  beginning of year $2,331 · end of year $194,187

The filer's explanations (Part III)

FORM 990, SCHEDULE J, LINE 3

A RELATED ORGANIZATION, 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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• LIFESPAN SERVICES LLC

  OWNER OF BUILDING AT 1900 FAIRGROVE AVE · OH · income $11,562 · assets $1,176,374

  Directly controlled by LIFESPAN INC