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Nonprofiteer
← SJO KIDS INC

Form 990 for tax year 2023

Filed by SJO KIDS INC.

What the amendment changed

Compared with the return it replaced , filed 3 March 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total expenses
$24,531,471 changed to $24,616,306
Total liabilities, end of year
$3,159,582 changed to $3,244,417
Net assets or fund balances, end of year
$23,461,657 changed to $23,376,822
Program services expenses
$21,055,081 changed to $21,128,219
Management and general expenses
$2,845,521 changed to $2,855,181
Fundraising expenses
$630,869 changed to $632,906
Program service expenses (Part III)
$21,055,081 changed to $21,128,219

Totals

Total revenue
$25,368,092
Total expenses
$24,616,306
Contributions and grants received
$679,505
Grants paid
$0
Program service revenue
$23,639,961
Investment income
$894,015
Other revenue
$154,611
Total assets, end of year
$26,621,239
Total liabilities, end of year
$3,244,417
Net assets or fund balances, end of year
$23,376,822
Program services expenses (Part IX)
$21,128,219
Management and general expenses
$2,855,181
Fundraising expenses
$632,906
Program service expenses (Part III)
$21,128,219

Program services were 85.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $679,505

  • 1g · Noncash contributions included above

    $120,449

  • 2a · Program service revenue: CHILD CARE

    total $22,439,274 · related or exempt $22,439,274

  • 2b · Program service revenue: OTHER REVENUE

    total $1,200,687 · related or exempt $1,200,687

  • 3 · Investment income

    total $490,303 · excluded $490,303

  • 7a · Gross sales of assets other than inventory

    securities $1,481,920

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

    securities $1,078,208

  • 7c · Gain or loss

    securities $403,712

  • 7d · Net gain or loss

    total $403,712 · excluded $403,712

  • 8a · Fundraising events: gross income

    $192,235

  • 8b · Fundraising events: direct expenses

    $37,624

  • 8c · Net income from fundraising events

    total $154,611 · excluded $154,611

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,140,394 · program services $967,725 · management and general $142,605 · fundraising $30,064

  • 7 · Other salaries and wages

    total $12,966,563 · program services $11,194,092 · management and general $1,463,731 · fundraising $308,740

  • 8 · Pension plan contributions

    total $569,706 · program services $491,407 · management and general $63,739 · fundraising $14,560

  • 9 · Other employee benefits

    total $2,258,040 · program services $1,947,700 · management and general $252,629 · fundraising $57,711

  • 10 · Payroll taxes

    total $1,218,207 · program services $1,063,208 · management and general $130,769 · fundraising $24,230

  • 11b · Fees: legal

    total $25,978 · program services $9,682 · management and general $15,122 · fundraising $1,174

  • 11c · Fees: accounting

    total $55,274 · program services $20,600 · management and general $32,177 · fundraising $2,497

  • 11g · Fees: other

    total $753,940 · program services $280,990 · management and general $438,887 · fundraising $34,063

  • 12 · Advertising and promotion

    total $131,169 · program services $21,932 · management and general $5,357 · fundraising $103,880

  • 16 · Occupancy

    total $1,983,430 · program services $1,983,077 · management and general $353

  • 17 · Travel

    total $217,500 · program services $192,607 · management and general $23,166 · fundraising $1,727

  • 19 · Conferences, conventions and meetings

    total $35,538 · program services $12,126 · management and general $22,246 · fundraising $1,166

  • 20 · Interest

    total $27,439 · program services $27,439

  • 22 · Depreciation, depletion and amortization

    total $247,517 · program services $225,895 · management and general $21,622

  • 23 · Insurance

    total $168,287 · program services $168,287

  • 24a · Other expenses: ASSISTANCE TO INDIVIDUA

    total $1,782,984 · program services $1,782,984

  • 24b · Other expenses: MISCELLANEOUS

    total $380,400 · program services $162,611 · management and general $174,300 · fundraising $43,489

  • 24c · Other expenses: SUPPLIES

    total $354,968 · program services $349,371 · management and general $3,473 · fundraising $2,124

  • 24d · Other expenses: TELEPHONE

    total $149,345 · program services $143,645 · management and general $5,392 · fundraising $308

  • 24e · All other expenses

    total $149,627 · program services $82,841 · management and general $59,613 · fundraising $7,173

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,698,685 · end of year $4,325,510

  • 2 · Savings and temporary cash investments

    beginning of year $40,356 · end of year $39,566

  • 4 · Accounts receivable

    beginning of year $5,263,861 · end of year $1,844,071

  • 9 · Prepaid expenses and deferred charges

    beginning of year $160,430 · end of year $366,136

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

    $12,115,561

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

    $1,287,168

  • 10c · Land, buildings and equipment, net

    beginning of year $4,355,816 · end of year $10,828,393

  • 11 · Investments: publicly traded securities

    beginning of year $12,541,344 · end of year $9,031,513

  • 14 · Intangible assets

    end of year $54,167

  • 15 · Other assets

    beginning of year $266,730 · end of year $131,883

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,181,257 · end of year $1,483,773

  • 19 · Deferred revenue

    beginning of year $158,188 · end of year $65,439

  • 23 · Secured mortgages and notes payable

    beginning of year $1,304,979 · end of year $1,321,440

  • 25 · Other liabilities

    beginning of year $552,150 · end of year $373,765

  • 27 · Net assets without donor restrictions

    beginning of year $15,614,627 · end of year $16,698,996

  • 28 · Net assets with donor restrictions

    beginning of year $6,516,021 · end of year $6,677,826

Mission and programs · 2023

Mission

NEWPATH CHILD & FAMILY SOLUTIONS (FORMERLY ST. JOSEPH ORPHANAGE) IS A COMPREHENSIVE BEHAVIORAL HEALTH AND EDUCATIONAL TREATMENT AGENCY THAT HELPS CHILDREN AND THEIR FAMILIES ON THE ROAD TO RECOVERY AND SUCCESS BY IGNITING HOPE AND CHANGING FUTURES.

  • OUTPATIENT:THE OUTPATIENT MENTAL HEALTH PROGRAM IS THE LARGEST SERVICE LINE WITHIN NEWPATH, WITH MANY STAFF MEMBERS PROVIDING THERAPY AND CASE MANAGEMENT SERVICES TO OVER 3,000 CHILDREN, YOUTH, AND FAMILIES THROUGHOUT A MULTI-COUNTY REGION IN SOUTHWEST OHIO. WE ARE ABLE TO PROMOTE IMMEDIATE ACCESS TO CARE BY OFFERING AN INITIAL VISIT WITH A PROVIDER ON AN AVERAGE OF 14 DAYS AFTER THE ADMISSION TO THE AGENCY, WHICH IS WELL BELOW THE INDUSTRY STANDARD OF 30 DAYS.

    Expenses $4,387,056 · Revenue $4,656,273

  • RESIDENTIAL TREATMENT:OUR RESIDENTIAL TREATMENT PROGRAMS PROVIDE NEEDED CARE TO CLIENTS REQUIRING IN PATIENT, RESIDENTIAL CARE. THIS PROGRAM SAW A SIGNIFICANT DECREASE IN PHYSICAL INTERVENTIONS THIS YEAR, INDICATING DECREASED RISK TO THESE YOUTH.

    Expenses $5,176,660 · Revenue $5,494,171

  • EDUCATION / DAY TREATMENT:IN THE LAST YEAR, THE SPECIALIZED EDUCATION AND DAY TREATMENT PROGRAM SAW A GRADE EQUIVALENCY INCREASE IN ACADEMIC PERFORMANCES, ACROSS K-12, OF OVER 90% IN READING, MATH, AND WRITING. IN ADDITION, 96% OF STUDENTS ARE MAKING "SOME" TO "GREAT" PROGRESS IN DAILY ACTIVITIES AND SOCIAL SKILL BUILDING AS EVIDENCED BY THE DAILY LIVING ACTIVITIES-20 ASSESSMENT, WHICH IS A RESEARCH BACKED OUTCOMES MEASUREMENT TOOL.

    Expenses $4,142,469 · Revenue $4,399,572

  • MEDICATION MANAGEMENT:MEDICATION MANAGEMENT CLINIC (MMC) OFFERS PSYCHIATRIC SERVICES TO CHILDREN, ADOLESCENTS, AND THEIR FAMILIES AGES 3 AND UP IN SOUTHWESTERN OHIO. THE CLINIC SERVES INDIVIDUALS WHO ARE ACTIVE IN OTHER SERVICES WITHIN NEWPATH CHILD & FAMILY SOLUTIONS, AS WELL AS INDIVIDUALS WHO ARE ASSESSED TO ONLY NEED ONGOING PSYCHOPHARMACOLOGICAL MANAGEMENT IN ORDER TO MAINTAIN THE STABILITY THEY HAVE ACHIEVED. THE QUALIFIED PRESCRIBER TEAM IS MADE UP OF LICENSED, BOARD CERTIFIED MEDICAL DOCTORS AND NURSE PRACTITIONERS. MMC TEAM MEMBERS COLLABORATE WITH INTERNAL AND EXTERNAL PARTNERS INCLUDING OUTPATIENT CLINICIANS, PRIMARY CARE OFFICES, AND SUBSTANCE USE DISORDER TREATMENT CENTERS TO ENSURE THE OVERALL MEDICAL NEEDS OF INDIVIDUALS ARE BEING ADDRESSED TO PROMOTE THE BEST OUTCOMES. A CLIENT'S PROGRESS IS CLOSELY MONITORED THROUGHOUT TREATMENT TO ASSESS READINESS FOR DISCHARGE OR TRANSITION TO PRIMARY CARE FOR ONGOING MANAGEMENT ONCE MEDICATION STABILITY IS REACHED. A VARIETY OF PROCESSES HAVE BEEN PUT IN PLACE IN ORDER TO PROMOTE SAFE MEDICATION USE AND REDUCE RISKS OF ABUSE AND OVERDOSE.

    Expenses $1,764,565 · Revenue $1,872,090

  • FOSTER CARE:OUR FOSTER CARE PROGRAM IS A THERAPEUTIC FOSTER PROGRAM SERVES CHILDREN FROM BIRTH TO 21 WHO HAVE BEEN ABUSED OR NEGLECTED AND IN NEED OF A SAFE STABLE HOME. WE HAVE A NETWORK OF FOSTER FAMILIES WHO PROVIDE THERAPEUTIC AND TRADITIONAL FOSTER CARE HOMES WHO CAN SERVICE CHILDREN WHO HAVE EMOTIONAL AND/OR BEHAVIORAL PROBLEMS. WE PROVIDE CHILD WELFARE AND MENTAL HEALTH CASE MANAGEMENT SERVICES FOR THE CHILDREN AND EACH FOSTER HOME HAS AN ASSIGNED LICENSED HOME ASSE

    Expenses $2,246,776 · Revenue $2,390,636

  • ILS:NEWPATH INDEPENDENT LIVING PROGRAMS SUPPORT YOUTH AND YOUNG ADULTS WITH THE TOOLS AND RESOURCES THEY NEED TO TRANSITION INTO INDEPENDENCE SUCCESSFULLY AND WITH CONFIDENCE. THE YOUNG ADULT SERVICES INCLUDE SUPPORT WHERE YOUTH WOULD OTHERWISE BE LEFT ENTIRELY ON THEIR OWN AT AGE 18, AND PROVIDES GUIDANCE AND SUPPORT TO HOUSING, EDUCATION, EMPLOYMENT, AND PHYSICAL/MENTAL HEALTH WELLNESS.

    Expenses $3,410,693 · Revenue $3,626,532

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Michael T Larosa

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Mary Catherine Faller

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Joseph W Luria

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Ryan M Kilpatrick

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Toni C Otchere

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Daniel E Burke

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Stephanie M Coffaro

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Aimee N Cordrey

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Michael G Dailey

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • David R Deger

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Carolyn L Jones

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • William J Laverty

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • D Nick Lien

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kevin R Kane

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Regina M Marek

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Donald E Olinger

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Jennifer A Sherwood

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Billy Southerland

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Marcus L Thompson

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Thomas E Uhl

    MEMBER

    Total calculated
    $0
    Hours/week
    1

  • Tricia Mullins

    CHIEF IMPACT OFFICER

    Total calculated
    $174,704
    From this org
    $147,963
    From related orgs
    $0
    Other
    $26,741
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,392
    Bonus
    $8,571
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $26,741
    Filer's total
    $174,704

  • John Colegrove

    CHIEF FINANCIAL OFFICER

    Total calculated
    $210,266
    From this org
    $188,741
    From related orgs
    $0
    Other
    $21,525
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,535
    Bonus
    $8,206
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $21,525
    Filer's total
    $210,266

  • Eric Cummins

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $295,309
    From this org
    $270,513
    From related orgs
    $0
    Other
    $24,796
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $270,513
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $24,796
    Filer's total
    $295,309

  • John Parran

    CHIEF OPERATING OFFICER

    Total calculated
    $180,354
    From this org
    $149,151
    From related orgs
    $0
    Other
    $31,203
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $142,444
    Bonus
    $6,707
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $31,203
    Filer's total
    $180,354

  • Joseph Rieman

    CHIEF MEDICAL OFFICER

    Total calculated
    $422,161
    From this org
    $384,026
    From related orgs
    $0
    Other
    $38,135
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $378,997
    Bonus
    $5,029
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $38,135
    Filer's total
    $422,161

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
THE ORGANIZATION PROVIDED REIMBURSEMENT FOR CELL OR HOME PHONE SERVICES AS WELL AS OTHER MISCELLANEOUS EXPENSES

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
27 April 2026
IRS schema version
2023v6.0
Source object
202601319349301875

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