Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $271,716

• 2a · Program service revenue: CLIENT FEES EARNED

  total $43,999,374 · related or exempt $43,999,374

• 2b · Program service revenue: RESIDENCY FEES

  total $5,182,564 · related or exempt $5,182,564

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $701,283 · excluded $701,283

• 6a · Gross rents

  real property $30,509

• 6c · Rental income or loss

  real property $30,509 · personal property $0

• 6d · Net rental income or loss

  total $30,509 · unrelated business $3,539 · excluded $26,970

• 7a · Gross sales of assets other than inventory

  securities $498,978

• 7c · Gain or loss

  securities $498,978 · other assets $0

• 7d · Net gain or loss

  total $498,978 · excluded $498,978

• 11a · Other revenue: RESIDENT RESTAURANT

  total $793,633 · related or exempt $793,633

• 11b · Other revenue: GIFT SHOP REVENUE

  total $6,473 · related or exempt $6,473

• 11c · Other revenue: RELATED ENTITY REVENUE

  total $12,051 · related or exempt $12,051

• 11d · All other revenue

  total $280,337 · related or exempt $280,337 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $1,092,494

Functional expenses

Part IX, the statement of functional expenses.

• 4 · Benefits paid to or for members

  total $0 · program services $0

• 7 · Other salaries and wages

  total $20,917,749 · program services $18,114,161 · management and general $2,803,588

• 8 · Pension plan contributions

  total $437,761 · program services $367,837 · management and general $69,924

• 9 · Other employee benefits

  total $1,116,724 · program services $938,350 · management and general $178,374

• 10 · Payroll taxes

  total $1,613,426 · program services $1,355,713 · management and general $257,713

• 11d · Fees: lobbying

  total $1,955 · management and general $1,955

• 11f · Fees: investment management

  total $66,472 · management and general $66,472

• 11g · Fees: other

  total $4,540,977 · program services $3,796,650 · management and general $744,327 · fundraising $0

• 12 · Advertising and promotion

  total $321,777 · program services $45,682 · management and general $276,095

• 13 · Office expenses

  total $2,741,505 · program services $2,723,924 · management and general $17,581

• 16 · Occupancy

  total $2,741,836 · program services $2,370,216 · management and general $371,620

• 17 · Travel

  total $379,893 · program services $21,751 · management and general $358,142

• 19 · Conferences, conventions and meetings

  total $140,644 · program services $140,644

• 20 · Interest

  total $3,210,347 · program services $3,116,565 · management and general $93,782

• 22 · Depreciation, depletion and amortization

  total $5,945,707 · program services $5,579,792 · management and general $365,915

• 23 · Insurance

  total $790,427 · program services $766,724 · management and general $23,703

• 24a · Other expenses: REPAIRS & MAINTENANCE

  total $1,890,618 · program services $1,832,012 · management and general $58,606

• 24b · Other expenses: FOOD & BEVERAGE SUPPLIE

  total $1,780,748 · program services $1,757,597 · management and general $23,151

• 24c · Other expenses: MEDICAL SUPPLIES

  total $1,017,036 · program services $1,017,036

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $72,580 · program services $72,580

• 24e · All other expenses

  total $540,312 · program services $540,312 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $9,266 · end of year $1,528

• 2 · Savings and temporary cash investments

  end of year $231,271

• 3 · Pledges and grants receivable

  beginning of year $577 · end of year $8,300

• 4 · Accounts receivable

  beginning of year $4,232,239 · end of year $2,831,729

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $26,119 · end of year $27,001

• 9 · Prepaid expenses and deferred charges

  beginning of year $483,047 · end of year $644,701

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

  $183,206,715

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

  $65,572,080

• 10c · Land, buildings and equipment, net

  beginning of year $93,642,425 · end of year $117,634,635

• 11 · Investments: publicly traded securities

  beginning of year $13,870,349 · end of year $15,526,604

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $5,940,860 · end of year $4,287,191

• 17 · Accounts payable and accrued expenses

  beginning of year $27,951,728 · end of year $28,092,599

• 19 · Deferred revenue

  beginning of year $13,220 · end of year $37,036

• 20 · Tax-exempt bond liabilities

  beginning of year $21,159,172 · end of year $46,377,242

• 21 · Escrow or custodial account liability

  beginning of year $0 · end of year $0

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $26,735,630 · end of year $23,711,207

• 27 · Net assets without donor restrictions

  beginning of year $41,262,171 · end of year $41,980,690

• 28 · Net assets with donor restrictions

  beginning of year $1,082,961 · end of year $994,186

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.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• COMMUNITY FIRST PHARMACY

  C Corporation · COMMUNITY PHARMACY · OH

  Directly controlled by NA