2024-04-06T11:42:49-05:00 2023-06-30 381357951 PLANTE & MORAN PLLC 1111 SUPERIOR AVE SUITE 1250 CLEVELAND OH 44114 990 2022-07-01 310536660 LIFESPAN INC LIFE 5138683210 1900 FAIRGROVE AVE RT 4 HAMILTON OH 45011 BRIAN KRAUSE CFO 5138683210 2024-04-03 1 BRIAN KRAUSE 999009999 0 AMY CIMINELLO P00796388 2165231010 2024-04-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN KRAUSE 1900 FAIRGROVE AVE RT 4 HAMILTON OH 45011 4955973 0 X WWW.LIFESPANOHIO.ORG X 1945 OH STRENGTHEN FAMILIES AND INDIVIDUALS WHO SEEK TO IMPROVE THE QUALITY OF THEIR LIVES. 14 13 66 13 0 0 698256 947124 3952300 3970391 39857 26896 1668 2131 4692081 4946542 0 1500 0 0 3134417 3140351 0 0 0 516133 517504 3650550 3659355 1041531 1287187 5279519 6841965 1726721 1981216 3552798 4860749 X STRENGTHEN FAMILIES AND INDIVIDUALS WHO SEEK TO IMPROVE THE QUALITY OF THEIR LIVES. 0 0 2126389 1500 2720612 ELDERLY SERVICE PROGRAM: CARE MANAGERS PROVIDED ASSISTANCE FOR OLDER ADULTS BY ASSESSING THEIR NEEDS AND ARRANGING FOR NECESSARY SERVICES TO KEEP THEM SAFE IN THEIR OWN HOMES. THE CARE MANAGERS COMPLETED MANY INTERVENTIONS INCLUDING THE INITIATION AND OVERSIGHT OF HOME-DELIVERED MEALS, TRANSPORTATION, HOMEMAKER, EMERGENCY RESPONSE SYSTEM, AND OTHER HOME-BASED SERVICES. CLIENT HOMES WERE CLEAN AND SAFE, AND CLIENTS WERE ABLE TO UNDERSTAND AND FOLLOW UP WITH SAFETY IMPROVEMENT RECOMMENDATIONS. SCREENING/INTAKE STAFF PROVIDED 12,500 UNITS OF SERVICE THROUGH TELEPHONE CALLS, REFERRALS TO COMMUNITY SERVICES, AND INDIVIDUAL ASSESSMENTS FOR THE ELDERLY SERVICE CARE MANAGERS. 549387 748716 GUARDIANSHIP: LIFESPAN STAFF GUARDIANS PROVIDED THOUSANDS OF HOURS OF INTERVENTIONS. THE GUARDIANSHIP PROGRAMS PROVIDED SERVICES TO HUNDREDS OF ELDERLY, MENTALLY ILL AND DEVELOPMENTALLY DISABLED INDIVIDUALS WHO NEED A SURROGATE TO MAKE THEIR DECISIONS. 116116 152171 SCHOOL-BASED SOCIAL/SERVICE WORKERS: LIFESPAN ASSISTED STUDENTS MOVING CLOSER TO GRADUATION AND A MORE PROMISING FUTURE BY PROVIDING SOCIAL SERVICE INTERVENTIONS AND RESOURCES THROUGH THE SCHOOL BASED PROGRAMS. 306960 348892 FINANCIAL COUNSELING AND EDUCATION: CERTIFIED COUNSELORS AND COACHES, PROVIDED ONE-ON-ONE FINANCIAL EDUCATION, SUPPORT AND INTERVENTION TO FAMILIES WISHING TO IMPROVE PERSONAL FINANCES. INDIVIDUALS ATTENDED FINANCIAL EDUCATION, BUDGET MANAGEMENT, FIRST-TIME HOMEBUYER AND OTHER FINANCIAL RELATED WORKSHOPS/CLASSES OFFERED. REPRESENTATIVE PAYEE: LIFESPAN REPRESENTATIVE PAYEES SERVED INDIVIDUALS BY PRIORITIZING EXPENSES AND BILL PAYING BASED ON BUDGET PLANS. FOR EACH NEW INDIVIDUAL, A COMPREHENSIVE IN-PERSON ASSESSMENT IS COMPLETED TO DETERMINE DAY-TO-DAY NEEDS AND A BUDGET GIVING SPECIAL CONSIDERATION TO UTILITIES, FOOD, MEDICAL EXPENSES, AND DISCRETIONARY SPENDING. 306960 348892 3098852 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 66 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X BRIAN KRAUSE 5137854750 230 LUDLOW STREET HAMILTON OH 45011 X BRETT KIRKPATRICK PRESIDENT & CEO 6.00 34.00 X X 0 409451 68331 JOHN KIRSCH CHAIR 1.00 6.00 X X 0 0 0 NICK ZIEPFEL VICE CHAIR 1.00 6.00 X X 0 0 0 MARGARET BAKER TREASURER 1.00 6.00 X X 0 0 0 DR WILLIAM FANT SECRETARY 1.00 6.00 X X 0 0 0 NEIL COHEN TRUSTEE 1.00 5.00 X 0 0 0 DAN GRIESINGER TRUSTEE 1.00 5.00 X 0 0 0 CATHY KUHL TRUSTEE 1.00 5.00 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.00 5.00 X 0 0 0 ROBIN MILLER TRUSTEE 1.00 5.00 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.00 5.00 X 0 0 0 RANDY OPPENHEIMER TRUSTEE 1.00 5.00 X 0 0 0 ROB WEIGEL TRUSTEE 1.00 5.00 X 0 0 0 JON WHALEN TRUSTEE 1.00 5.00 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 6.00 34.00 X 0 298475 29644 0 707926 97975 0 0 1 0 0 846300 100824 947124 GOVT & SERVICE FEES 624100 3942080 3942080 FEES FROM AFFILIATES 900099 28311 28311 3970391 22664 22664 11562 9431 2131 2131 2131 4232 0 4232 4232 4232 4946542 3970391 0 29027 1500 1500 2534803 2275918 258885 58869 53248 5621 364312 329526 34786 182367 164954 17413 175 175 6042 6042 68479 10116 58363 14067 486 13581 47581 45717 1864 122235 34329 87906 24606 1604 23002 36869 36869 14451 8777 5674 98880 63061 35819 43770 42097 1673 BAD DEBT EXPENSE 24081 24081 REPAIRS & MAINTENANCE 7888 110 7778 DUES & SUBSCRIPTIONS 3997 3997 EVENT SUPPLIES 2462 2462 1921 1921 3659355 3098852 560503 0 239000 307244 746887 2571228 1394854 1245225 1176374 382550 416571 3344500 4263133 5279519 6841965 135772 152349 12116 12516 1153298 1359306 425535 457045 1726721 1981216 X 3550467 4666562 2331 194187 3552798 4860749 5279519 6841965 1287187 20764 0 X X 0 1 X 1 1 1 X 309747 110444 97551 667289 947124 2132155 309747 110444 97551 667289 947124 2132155 1813 2130342 34027 46235 30379 38217 34226 183084 10 10 2315249 19872740 0.92010 0.87680 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 10. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 195974 500 9301 10715 1704 193356 245856 -36593 10655 2634 195974 193957 54353 2454 245856 195898 -299 1642 193957 186180 9718 195898 1.00000 0.00000 0.00000 1 0 75000 75000 2009728 974850 1034878 72975 61189 11786 413525 358815 54710 1176374 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS - LIFESPAN ENDOWMENT FUND 193356 CLIENT CUSTODIAL FUNDS 1359306 INTERCOMPANY RECEIVABLE 2710471 4263133 DUE TO RELATED PARTY 457045 457045 X PART IV, LINE 2B: FUNDS THAT ARE BEING HELD IN A CUSTODIAL NATURE RELATED TO THE CONSUMER CREDIT COUNSELING AND PAYEE PROGRAMS ARE REPORTED AS RESTRICTED CASH AND THE CORRESPONDING LIABILITY IS REPORTED AS CUSTODIAL DEPOSITS. PART V, LINE 4: INVESTMENT PHILOSOPHY - THE ENDOWED FUNDS ESTABLISHED ARE GIVEN CONSTANT STEWARDSHIP BY THE BOARD OF DIRECTORS AND PROFESSIONAL STAFF TO ENSURE THAT THEIR INTENDED PURPOSES ARE CARRIED OUT WITHIN A CONSTANTLY CHANGING ENVIRONMENT. THE LIFESPAN ENDOWMENT FUND IS ADMINISTERED BY THE FOUNDATION. INVESTMENTS ARE MADE IN A MANNER CONSISTENT WITH THE FOUNDATION'S INVESTMENT POLICY TO PRODUCE INCOME AND CAPITAL GAINS THROUGH A DIVERSIFIED PORTFOLIO. SPENDING POLICY - THE PURPOSE OF A SPENDING POLICY IS TO OFFER DONORS AND BENEFICIARIES A PROJECTED AMOUNT OF MONEY THAT WILL BE AVAILABLE FOR DISTRIBUTION ON AN ANNUAL BASIS, WHILE PRESERVING THE FUND ITSELF FOR PERPETUITY AND ALLOWING FOR FUND GROWTH. A POLICY ALLOWS DONORS TO PLAN FOR AND BUDGET THEIR ANNUAL CHARITABLE GIFTS. FOR ORGANIZATIONS, A SPENDING RATE POLICY OFFERS THE CHANCE TO PLAN FOR AND BUDGET INCOME FROM INVESTMENTS. THE LIFESPAN ENDOWMENT FUND IS ADMINISTERED BY THE FOUNDATION. THE ORGANIZATION REQUESTS THAT DISBURSEMENTS SHALL BE MADE TO SUPPORT THE OPERATIVE AND ASSOCIATED NEEDS OF THE ORGANIZATION, 5% OF THE FUND BALANCE, COMPUTED ON A 12-QUARTER ROLLING AVERAGE, TO BE PAID ANNUALLY TO THE ORGANIZATION. PART X, LINE 2: COMMUNITY FIRST SOLUTIONS AND SUBSIDIARIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS. AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. 0 0 0 0 0 0 0 0 0 BRETT KIRKPATRICK PRESIDENT & CEO 0 348397 0 0 0 61054 0 48855 0 19476 0 477782 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 0 245277 0 40838 0 12360 0 9462 0 20182 0 328119 0 0 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. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER IS COMMUNITY FIRST SOLUTIONS. FORM 990, PART VI, SECTION A, LINE 7A COMMUNITY FIRST SOLUTIONS HAS THE POWER TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B COMMUNITY FIRST SOLUTIONS HAS THE POWER TO MAKE CERTAIN GOVERNANCE DECISIONS FOR EXPANSION AND/OR TERMINATION OF SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING THE 990. HOWEVER, SOME CONFIDENTIAL INFORMATION, SUCH AS DONORS, WAS REDACTED BEFORE SENDING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR SHALL FILE ANNUALLY A DISCLOSURE REPORT ON A FORM PREPARED BY THE CORPORATION AND APPROVED BY THE DIRECTORS, WHEREBY THE INDIVIDUAL DIRECTORS ARE PROVIDED A MEANS OF DISCLOSING ALL OUTSIDE INTERESTS WHICH MAY CREATE DUALITY OF INTEREST, OR POTENTIAL CONFLICTS OF INTEREST, AS THEY CONDUCT AFFAIRS OF THE CORPORATION. ANY DIRECTOR HAVING A DUALITY OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS OR HER PERSONAL INTEREST ON THE MATTER, AND HE OR SHE SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THE DISCLOSURE AND THE ABSTENTION FROM VOTING AND ITS EFFECT ON THE QUORUM. THE FOREGOING REQUIREMENTS SHOULD NOT BE CONSTRUED AS PREVENTING ANY DIRECTORS FROM BRIEFLY STATING HIS OR HER POSITION IN A MATTER, NOR FROM ANSWERING PERTINENT QUESTIONS OF OTHER DIRECTORS AS HIS OR HER KNOWLEDGE MAY BE OF ASSISTANCE TO THE OTHER DIRECTORS IN THEIR DELIBERATIONS. FORM 990, PART VI, SECTION B, LINE 15 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. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION B THE PARENT COMPANY, COMMUNITY FIRST SOLUTIONS, OPERATES A SHARED SERVICES ACCOUNTS PAYABLE MODEL FOR ALL ITS SUBSIDIARIES WHICH MAKES PAYMENTS TO MOST VENDORS AND ISSUES THE 1099S. THERE ARE SOME INDIVIDUAL INDEPENDENT CONTRACTORS THAT ARE PAID THROUGH THE PAYROLL SYSTEM AND IN THOSE INSTANCES THE PAYMENTS AND 1099 IS ISSUED UNDER THE SUBSIDIARY'S TAX ID. FORM 990, PAGE 12, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES TO THE AUDIT COMMITTEE THIS YEAR. LIFESPAN SERVICES LLC 1900 FAIRGROVE AVE HAMILTON OH 45011 310536660 OWNER OF BUILDING AT 1900 FAIRGROVE AVE OH 11562 1176374 LIFESPAN INC COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 0 COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 0 COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(C)(3) LINE 7 COMMUNITY FIRST SOLUTIONS 0 COMMUNITY FIRST SOLUTIONS 230 LUDLOW STREET HAMILTON OH 45011 311150845 PARENT COMPANY OH 501(C)(3) LINE 12C, III-FI N/A 0 PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTER OH 501(C)(3) LINE 10 COMMUNITY FIRST SOLUTIONS 0 MISSION LINK 230 LUDLOW STREET HAMILTON OH 45011 874391538 SUPPORT FOR SENIOR/SOCIAL SERVICES OH 501(C)(3) LINE 12B, II N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 1