Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $11,454

• 2a · Program service revenue: ALLOCATED MANAGEMENT FEE

  total $7,817,246 · related or exempt $7,817,246

• 2b · Program service revenue: HOME HEALTH

  total $179,871 · related or exempt $179,871

• 2c · Program service revenue: RENTS FROM AFFILIATE

  total $98,416 · related or exempt $98,416

• 2f · All other program service revenue

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

• 3 · Investment income

  total $699,381 · excluded $699,381

• 6a · Gross rents

  real property $140,032

• 6c · Rental income or loss

  real property $140,032 · personal property $0

• 6d · Net rental income or loss

  total $140,032 · excluded $140,032

• 7a · Gross sales of assets other than inventory

  securities $2,925,675

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

  other assets $27,420

• 7c · Gain or loss

  securities $2,925,675 · other assets -$27,420

• 7d · Net gain or loss

  total $2,898,255 · excluded $2,898,255

• 11a · Other revenue: HEALTH MANAGEMENT CONTRACT

  total $736,906 · unrelated business $736,906

• 11b · Other revenue: REBATES

  total $14,216 · related or exempt $14,216

• 11c · Other revenue: Other Credits

  total $2,819 · related or exempt $2,819

• 11d · All other revenue

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

• 11e · Other revenue, total

  $753,941

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $20,213 · program services $20,213

• 5 · Compensation of officers, directors and key employees

  total $1,829,088 · program services $1,558,861 · management and general $270,227

• 7 · Other salaries and wages

  total $3,068,238 · program services $2,606,805 · management and general $443,130 · fundraising $18,303

• 8 · Pension plan contributions

  total $88,878 · program services $73,596 · management and general $15,282

• 9 · Other employee benefits

  total $325,594 · program services $267,467 · management and general $55,540 · fundraising $2,587

• 10 · Payroll taxes

  total $280,060 · program services $230,011 · management and general $47,760 · fundraising $2,289

• 11b · Fees: legal

  total $44,435 · program services $34,947 · management and general $9,488

• 11c · Fees: accounting

  total $158,432 · program services $124,602 · management and general $33,830

• 11f · Fees: investment management

  total $329,458 · management and general $329,458

• 11g · Fees: other

  total $180,991 · program services $142,344 · management and general $38,647 · fundraising $0

• 12 · Advertising and promotion

  total $523,055 · program services $190,830 · management and general $332,225

• 13 · Office expenses

  total $663,477 · program services $652,584 · management and general $10,893

• 16 · Occupancy

  total $127,287 · program services $115,726 · management and general $11,530 · fundraising $31

• 17 · Travel

  total $20,429 · program services $11,779 · management and general $8,167 · fundraising $483

• 19 · Conferences, conventions and meetings

  total $197,480 · program services $194,238 · management and general $3,242

• 20 · Interest

  total $87,739 · program services $83,848 · management and general $3,891

• 22 · Depreciation, depletion and amortization

  total $649,082 · program services $591,779 · management and general $57,303

• 23 · Insurance

  total $28,829 · program services $28,220 · management and general $609

• 24a · Other expenses: REPAIRS & MAINTENANCE

  total $589,101 · program services $579,429 · management and general $9,672

• 24b · Other expenses: EMPLOYEE TRAINING/ACTIV

  total $166,956 · program services $164,215 · management and general $2,741

• 24c · Other expenses: DUES AND SUBSCRIPTIONS

  total $65,506 · program services $64,431 · management and general $1,075

• 24d · Other expenses: FOOD & BEVERAGE

  total $714 · program services $702 · management and general $12

• 24e · All other expenses

  total $34,726 · program services $34,156 · management and general $570 · fundraising $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,615,327 · end of year $8,311,111

• 2 · Savings and temporary cash investments

  beginning of year $94,760 · end of year $94,798

• 3 · Pledges and grants receivable

  beginning of year $0

• 4 · Accounts receivable

  beginning of year $104,788 · end of year $167,606

• 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

• 9 · Prepaid expenses and deferred charges

  beginning of year $746,910 · end of year $890,765

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

  $14,721,310

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

  $6,533,788

• 10c · Land, buildings and equipment, net

  beginning of year $8,768,662 · end of year $8,187,522

• 11 · Investments: publicly traded securities

  beginning of year $80,216,903 · end of year $83,229,319

• 12 · Investments: other securities

  beginning of year $0

• 13 · Investments: program-related

  beginning of year $25,288,751 · end of year $23,590,451

• 15 · Other assets

  beginning of year $1,233,035 · end of year $1,470,665

• 17 · Accounts payable and accrued expenses

  beginning of year $2,441,431 · end of year $2,816,921

• 20 · Tax-exempt bond liabilities

  beginning of year $28,737,386 · end of year $31,355,360

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 23 · Secured mortgages and notes payable

  beginning of year $349,490 · end of year $257,648

• 25 · Other liabilities

  beginning of year $10,318,041 · end of year $7,596,442

• 27 · Net assets without donor restrictions

  beginning of year $78,954,552 · end of year $83,667,262

• 28 · Net assets with donor restrictions

  beginning of year $268,236 · end of year $248,604

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments

THE CEO IS REIMBURSED FOR HIS HEALTH/DENTAL PREMIUMS AND THE PAYMENT IS GROSSED UP TO OFFSET THE ASSOCIATED TAXES WITH THAT PAYMENT.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

DURING THE FISCAL YEAR, $40,000 IN PAYMENTS WERE MADE TO A 457F PLAN FOR BRETT KIRKPATRICK.

Schedule J, Part I, Line 7 Non-fixed payments

BONUSES ARE DETERMINED AT THE END OF THE YEAR BASED ON PERSONAL PERFORMANCE GOALS.

Related corporations and trusts

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

• COMMUNITY FIRST PHARMACY

  C Corporation · COMMUNITY PHARMACY · OH · share of income $5,478,827 · share of assets $1,026,522 · controlled entity

  Directly controlled by COMMUNITY FIRST SOLUTIONS