Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $266,482

• 1g · Noncash contributions included above

  $11,134

• 2a · Program service revenue: CLIENT FEES EARNED

  total $33,948,609 · related or exempt $33,948,609

• 2b · Program service revenue: RESIDENCY FEES

  total $3,650,492 · related or exempt $3,650,492

• 3 · Investment income

  total $356,044 · excluded $356,044

• 6a · Gross rents

  real property $13,321

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $13,321

• 6d · Net rental income or loss

  total $13,321 · unrelated business $2,608 · excluded $10,713

• 7a · Gross sales of assets other than inventory

  securities $392,435

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

  securities $0

• 7c · Gain or loss

  securities $392,435

• 7d · Net gain or loss

  total $392,435 · excluded $392,435

• 11a · Other revenue: COACH HOUSE TAVERN

  total $501,574 · related or exempt $501,574

• 11b · Other revenue: GIFT SHOP REVENUE

  total $253,000 · related or exempt $253,000

• 11c · Other revenue: RELATED ENTITY REVENUE

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

• 11d · All other revenue

  total $19,669 · related or exempt $19,669

• 11e · Other revenue, total

  $786,294

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $8,500 · program services $8,500

• 7 · Other salaries and wages

  total $17,188,155 · program services $14,760,290 · management and general $2,427,865

• 8 · Pension plan contributions

  total $386,405 · program services $340,919 · management and general $45,486

• 9 · Other employee benefits

  total $1,300,835 · program services $1,147,706 · management and general $153,129

• 10 · Payroll taxes

  total $1,252,939 · program services $1,105,448 · management and general $147,491

• 11d · Fees: lobbying

  total $1,428 · management and general $1,428

• 11f · Fees: investment management

  total $64,703 · management and general $64,703

• 11g · Fees: other

  total $3,715,974 · program services $3,152,599 · management and general $563,375

• 12 · Advertising and promotion

  total $262,383 · program services $108,215 · management and general $154,168

• 13 · Office expenses

  total $2,318,271 · program services $2,308,638 · management and general $9,633

• 16 · Occupancy

  total $2,166,594 · program services $1,831,042 · management and general $335,552

• 17 · Travel

  total $323,978 · program services $20,259 · management and general $303,719

• 19 · Conferences, conventions and meetings

  total $90,559 · program services $90,559

• 20 · Interest

  total $1,654,112 · program services $1,565,692 · management and general $88,420

• 22 · Depreciation, depletion and amortization

  total $4,914,349 · program services $4,566,370 · management and general $347,979

• 23 · Insurance

  total $546,301 · program services $529,221 · management and general $17,080

• 24a · Other expenses: REPAIRS & MAINTENANCE

  total $1,414,809 · program services $1,378,307 · management and general $36,502

• 24b · Other expenses: FOOD & BEVERAGE SUPPLIE

  total $1,266,396 · program services $1,253,782 · management and general $12,614

• 24c · Other expenses: MEDICAL SUPPLIES

  total $1,029,318 · program services $1,029,318

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $66,328 · program services $66,328

• 24e · All other expenses

  total $423,304 · program services $423,304

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,682 · end of year $9,266

• 3 · Pledges and grants receivable

  beginning of year $24,578 · end of year $577

• 4 · Accounts receivable

  beginning of year $5,679,268 · end of year $4,232,239

• 8 · Inventories for sale or use

  beginning of year $6,738 · end of year $26,119

• 9 · Prepaid expenses and deferred charges

  beginning of year $314,404 · end of year $483,047

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

  $153,692,631

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

  $60,050,206

• 10c · Land, buildings and equipment, net

  beginning of year $66,398,085 · end of year $93,642,425

• 11 · Investments: publicly traded securities

  beginning of year $9,478,581 · end of year $13,870,349

• 15 · Other assets

  beginning of year $1,032,864 · end of year $5,940,860

• 17 · Accounts payable and accrued expenses

  beginning of year $26,571,327 · end of year $27,951,728

• 19 · Deferred revenue

  beginning of year $30,590 · end of year $13,220

• 20 · Tax-exempt bond liabilities

  end of year $21,159,172

• 25 · Other liabilities

  beginning of year $13,219,124 · end of year $26,735,630

• 27 · Net assets without donor restrictions

  beginning of year $41,756,013 · end of year $41,262,171

• 28 · Net assets with donor restrictions

  beginning of year $1,361,146 · end of year $1,082,961

The filer's explanations (Part III)

PART I, LINE 7

THE SENIOR DIRECTOR OF SALES STRATEGY RECEIVES A COMMISSION PER A POLICY THAT CAN BE REVISED BY SENIOR MANAGEMENT.

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 · COMMUNITY PHARMACY · OH