Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $35,554

• 1g · Noncash contributions included above

  $35,554

• 2a · Program service revenue: FEES FOR SERVICES PROVIDED

  total $40,297,909 · related or exempt $40,296,899 · unrelated business $1,010

• 2b · Program service revenue: GRANTS FOR SERVICES PROVIDED

  total $20,278,056 · related or exempt $20,278,056

• 2c · Program service revenue: REIMBURSEMENT CONTRACTS

  total $13,692,756 · related or exempt $13,692,756

• 2d · Program service revenue: MISCELLANEOUS PROGRAM REVENUE

  total $190,149 · related or exempt $190,149

• 3 · Investment income

  total $192,880 · excluded $192,880

• 6a · Gross rents

  real property $96,255

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $96,255

• 6d · Net rental income or loss

  total $96,255 · excluded $96,255

• 7a · Gross sales of assets other than inventory

  securities $1,981 · other assets $17,884

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

  securities $0 · other assets $76,839

• 7c · Gain or loss

  securities $1,981 · other assets -$58,955

• 7d · Net gain or loss

  total -$56,974 · excluded -$56,974

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $53,290 · program services $53,290

• 5 · Compensation of officers, directors and key employees

  total $2,283,110 · program services $1,524,399 · management and general $758,711

• 7 · Other salaries and wages

  total $33,269,675 · program services $32,222,492 · management and general $1,047,183

• 8 · Pension plan contributions

  total $615,652 · program services $599,547 · management and general $16,105

• 9 · Other employee benefits

  total $10,414,597 · program services $10,002,337 · management and general $412,260

• 10 · Payroll taxes

  total $3,200,271 · program services $3,062,302 · management and general $137,969

• 11b · Fees: legal

  total $215,583 · management and general $215,583

• 11c · Fees: accounting

  total $177,676 · program services $175,208 · management and general $2,468

• 11d · Fees: lobbying

  total $5,500 · program services $5,500

• 11f · Fees: investment management

  total $1,977 · management and general $1,977

• 11g · Fees: other

  total $6,413,069 · program services $6,300,370 · management and general $112,699

• 12 · Advertising and promotion

  total $64,450 · program services $56,394 · management and general $8,056

• 13 · Office expenses

  total $415,415 · program services $405,821 · management and general $9,594

• 14 · Information technology

  total $650,925 · program services $635,891 · management and general $15,034

• 16 · Occupancy

  total $10,249,289 · program services $9,816,277 · management and general $433,012

• 17 · Travel

  total $156,018 · program services $136,797 · management and general $19,221

• 19 · Conferences, conventions and meetings

  total $469,378 · program services $411,550 · management and general $57,828

• 20 · Interest

  total $124,306 · program services $92,227 · management and general $32,079

• 22 · Depreciation, depletion and amortization

  total $614,800 · program services $573,813 · management and general $40,987

• 24a · Other expenses: PROGRAM SERVICE EXPENSE

  total $3,869,309 · program services $3,779,945 · management and general $89,364

• 24b · Other expenses: OFFENDER EXPENSES

  total $287,970 · program services $287,970

• 24c · Other expenses: ASSESSMENTS

  total $68,708 · program services $25,890 · management and general $42,818

• 24e · All other expenses

  total $84,747 · program services $51,786 · management and general $32,961

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,843,891 · end of year $1,776,482

• 2 · Savings and temporary cash investments

  beginning of year $1,356,441 · end of year $2,334,617

• 4 · Accounts receivable

  beginning of year $4,873,725 · end of year $6,277,907

• 9 · Prepaid expenses and deferred charges

  beginning of year $943,003 · end of year $779,875

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

  $18,413,828

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

  $10,705,276

• 10c · Land, buildings and equipment, net

  beginning of year $7,912,360 · end of year $7,708,552

• 11 · Investments: publicly traded securities

  beginning of year $233,480 · end of year $259,216

• 12 · Investments: other securities

  beginning of year $2,434,000 · end of year $2,828,282

• 15 · Other assets

  beginning of year $3,541,713 · end of year $4,741,727

• 17 · Accounts payable and accrued expenses

  beginning of year $24,883,262 · end of year $9,701,076

• 19 · Deferred revenue

  beginning of year $3,381,602 · end of year $2,161,333

• 21 · Escrow or custodial account liability

  beginning of year $781,214 · end of year $883,133

• 23 · Secured mortgages and notes payable

  beginning of year $3,038,959 · end of year $2,861,528

• 25 · Other liabilities

  beginning of year $5,760,769 · end of year $23,821,790

• 27 · Net assets without donor restrictions

  beginning of year -$13,707,193 · end of year -$12,722,202

The filer's explanations (Part III)

PART I, LINE 3

ANY COMPENSATION ADJUSTMENT TO THE CEO CAN ONLY BE APPROVED BY THE BOARD

PART I, LINE 4B

THE ORGANIZATION MAINTAINS A 3 YEAR DEFERRED COMPENSATION PLAN WITH JAMES LAWRENCE AND MICHAEL RANDLE. PARTICIPANTS BECOME VESTED ON THE FIRST TO OCCUR OF EITHER 3 YEARS OF COMPLETED SERVICE FROM THE DATE OF COMMENCEMENT, TERMINATION OF EMPLOYEMENT DUE TO DEATH OR DISABILITY, OR THE PARTICIPANT ATTAINS THE AGE OF 65 WHILE EMPLOYED BY THE ORGANIZATION. THE ORGANIZATION ALSO MAINTAINS A KEY EMPLOYEE RETENTION PLAN, WHICH COVERS KEY EMPLOYEES. PARTICIPANTS BECOME VESTED IN THE PLAN UPON 7 YEARS OF SERVICE. JAMES LAWRENCE: - INCENTIVE PLAN EARNED OVER 5 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $43,769. - INCENTIVE PLAN EARNED OVER 1 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $100,000. MICHAEL RANDLE: - INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $28,477. - INCENTIVE PLAN EARNED OVER 3 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $50,000. MARY JONES: - INCENTIVE PLAN EARED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $26,874. CARL EBNER: - INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $27,128. CHRISTINE SAVAGE: - INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $20,354. JASON VARNEY: - INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BUT NOT PAID AND AT SUBSTANTIAL RISK OF LOSS = $14,707. LORI LAWRENCE: - INCENTIVE PLAN EARNED OVER 7 YEAR PERIOD, EARNED BY NOT PAID AND AT SUBTANTIAL RISK OF LOSS = $14,768.

ADDITIONAL COMPENSATION DISCLOSURE

JAMES LAWRENCE: PERSONAL USE OF COMPANY AUTO = $12,945.77

Related corporations and trusts

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

• CORRECTIONAL HEALTH SERVICES INC

  C · RENTAL OF REAL ESTATE · OH · 100% owned · share of income $832,537 · share of assets $6,745,045 · controlled entity

  Directly controlled by ORIANA HOUSE INC