Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $165,000

• 1f · All other contributions, gifts and grants

  $100

• 2a · Program service revenue: MEDICAID & MENTAL HEAL

  total $4,774,422 · related or exempt $4,774,422

• 2b · Program service revenue: OTHER MENTAL HEALTH

  total $2,570,843 · related or exempt $2,570,843

• 2c · Program service revenue: RENT FROM AFFILIATE

  total $385,767 · related or exempt $385,767

• 6a · Gross rents

  real property $3,600

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $3,600

• 6d · Net rental income or loss

  total $3,600 · excluded $3,600

• 7a · Gross sales of assets other than inventory

  other assets $31,601

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

  other assets $0

• 7c · Gain or loss

  other assets $31,601

• 7d · Net gain or loss

  total $31,601 · excluded $31,601

• 11a · Other revenue: TRAINING/COLLABORATION

  total $3,050 · related or exempt $3,050

• 11b · Other revenue: DEPOSIT FORFEITURE

  total $2,961 · related or exempt $2,961

• 11c · Other revenue: MEDICAL RECORDS

  total $1,240 · related or exempt $1,240

• 11e · Other revenue, total

  $7,251

Functional expenses

Part IX, the statement of functional expenses.

• 7 · Other salaries and wages

  total $3,466,713 · program services $2,724,630 · management and general $742,083

• 8 · Pension plan contributions

  total $94,722 · program services $81,076 · management and general $13,646

• 9 · Other employee benefits

  total $407,433 · program services $348,738 · management and general $58,695

• 10 · Payroll taxes

  total $232,171 · program services $198,724 · management and general $33,447

• 11g · Fees: other

  total $668,682 · program services $496,484 · management and general $172,198

• 12 · Advertising and promotion

  total $47,242 · program services $120 · management and general $47,122

• 13 · Office expenses

  total $49,166 · program services $46,222 · management and general $2,944

• 16 · Occupancy

  total $1,702,062 · program services $1,599,500 · management and general $102,562

• 17 · Travel

  total $97,067 · program services $4,235 · management and general $92,832

• 19 · Conferences, conventions and meetings

  total $31,423 · program services $31,423

• 20 · Interest

  total $27,026 · management and general $27,026

• 22 · Depreciation, depletion and amortization

  total $249,527 · program services $143,166 · management and general $106,361

• 23 · Insurance

  total $102,847 · program services $97,627 · management and general $5,220

• 24a · Other expenses: REPAIRS & MAINTENANCE

  total $140,861 · program services $129,704 · management and general $11,157

• 24b · Other expenses: ATP - CLIENT ASSISTANCE

  total $39,449 · program services $39,449

• 24c · Other expenses: MEDICAL SUPPLIES

  total $16,925 · program services $16,925

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $7,632 · program services $7,632

• 24e · All other expenses

  total $9,466 · program services $5,611 · management and general $3,855

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,663 · end of year $234

• 4 · Accounts receivable

  beginning of year $368,929 · end of year $397,580

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

  $4,463,753

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

  $2,322,893

• 10c · Land, buildings and equipment, net

  beginning of year $2,279,221 · end of year $2,140,860

• 15 · Other assets

  beginning of year $6,884,723 · end of year $7,248,300

• 17 · Accounts payable and accrued expenses

  beginning of year $592,911 · end of year $240,803

• 19 · Deferred revenue

  beginning of year $4,643 · end of year $1,438

• 23 · Secured mortgages and notes payable

  beginning of year $819,252 · end of year $777,131

• 25 · Other liabilities

  beginning of year $2,993,077 · end of year $3,094,779

• 27 · Net assets without donor restrictions

  beginning of year $5,113,087 · end of year $5,661,257

• 28 · Net assets with donor restrictions

  beginning of year $11,566 · end of year $11,566

The filer's explanations (Part III)

PART I, LINE 5

THE NURSE PRACTITIONERS RECEIVE PAY BASED ON A PERCENTAGE OF COLLECTIONS FROM SERVICES THEY RENDER. THE PERCENTAGE FORMULA IS STATED IN THEIR CONTRACT.

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• COMMUNITY BEHAVIORAL HEALTH PROPERTIES

  REAL ESTATE · OH · income $627,450 · assets $3,780,973

  Directly controlled by COMMUNITY BEHAVORIAL HEALTH INC

Related corporations and trusts

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

• COMMUNITY FIRST PHARMACY

  C · COMMUNITY PHARMACY · OH