2024-09-25T08:16:36-04:00 2023-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-01-01 311430278 COMMUNITY FOR NEW DIRECTION INC COMM 6142721464 993 E MAIN STREET COLUMBUS OH 43205 JOHN DAWSON PRESIDENT & CEO 6142721464 2024-09-24 false DONALD WELLS P01867509 6143968974 2024-09-25 X 2023 2024-08-08 14:25:15Z JOHN DAWSON 993 E MAIN STREET COLUMBUS OH 43205 6553842 false X CNDONLINE.ORG X 1989 OH THROUGH INNOVATIVE PROGRAMS AND POSITIVE RELATIONSHIPS, COMMUNITY FOR NEW DIRECTION (CND)EMPOWERS INDIVIDUALS TO ACHIEVE THEIR POTENTIAL. CND RESPONDS TO COMMUNITY NEEDS AND SERVES INNER-CITY, ECONOMICALLY DISTRESSED NEIGHBORHOODS. CND PROVIDES MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT SERVICES TO ADULTS. CND ALSO PROVIDES PROGRAM SERVICES TO YOUTH GRADES K-12 TO REDUCE THE USE AND ABUSE OF ALCOHOL, TOBACCO, AND OTHER DRUGS. 12 12 135 11 0 2568926 3581689 2717653 2903132 0 76544 56086 5363123 6540907 0 0 3542643 4129698 0 61962 1676693 1858698 5219336 5988396 143787 552511 4235017 4792805 2999379 3004656 1235638 1788149 X THROUGH INNOVATIVE PROGRAMS AND POSITIVE RELATIONSHIPS, COMMUNITY FOR NEW DIRECTION (CND)EMPOWERS INDIVIDUALS TO ACHIEVE THEIR POTENTIAL. CND RESPONDS TO COMMUNITY NEEDS AND SERVES INNER-CITY, ECONOMICALLY DISTRESSED NEIGHBORHOODS. CND PROVIDES MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT SERVICES TO ADULTS. CND ALSO PROVIDES PROGRAM SERVICES TO YOUTH GRADES K-12 TO REDUCE THE USE AND ABUSE OF ALCOHOL, TOBACCO, AND OTHER DRUGS. false false 3489057 817256 PREVENTION PROGRAM - THIS PROGRAM PROVIDES ALCOHOL, TOBACCO, OTHER DRUG ANDVIOLENCE (ATOD-V) PREVENTION THROUGH ACADEMIC SUPPORT AND LEADERSHIP DEVELOPMENT TRAINING FOR CHILDREN THROUGHOUT THEIR SCHOOL CAREER, EVEN DURING SUMMER VACATION AND AS THEY MAKE THEIR WAY TO COLLEGE AND THE JOB FORCE. MANY OF THE STUDENTS WE SERVE ARE PART OF OUR SERVICES FROM KINDERGARTEN TO GRADUATION. CND PRIDES ITSELF ON BEING RESPONSIVE TO COMMUNITY NEEDS, SERVING THE INNER CITY, AND COLLABORATING WITH SCHOOLS IN ECONOMICALLY DISTRESSED NEIGHBORHOODS IN ORDER TO ACHIEVE ITS PURPOSES. IN RESPONSE TO THE IMPACT OF THE COVID-19 PANDEMIC ON STUDENTS, CND WAS ABLE TO PROVIDE SUPPORT TO STUDENTS THROUGH REMOTE LEARNING OPPORTUNITIES, ACCESS TO COMPUTER TABLETS, AND SMARTBOARD WHICH ALLOWED FOR GROUP COLLABORATION TO INCREASE THEIR KNOWLEDGE AND USE OF TECHNOLOGY, AND ALSO HELPED BUILD THEIR SELF-ESTEEM. OUR INTERVENTION PROGRAM PROVIDED SUMMER YOUTH ENGAGEMENT JOB READINESS SERVICES WHICH PREPARED OVER 40 YOUTH PARTICIPANTS FOR FUTURE EMPLOYMENT AND INTRODUCED THEM TO VARIOUS CAREERS AND INDUSTRIES. THIS PROGRAM PLACED YOUTH IN JOBS AND PROVIDE TRAINING WHICH ALLOWED THEM TO GAINED PRACTICAL SKILLS SUCH AS RESUME WRITING AND INTERVIEWING TECHNIQUES AS WELL AS EXPLORED VARIOUS CAREERS AND PROFESSIONAL ROLES THROUGH INTERACTIONS WITH LOCAL COMPANIES AND INDIVIDUALS. 1774880 1689984 MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT- CND OFFERS COMPREHENSIVE SUBSTANCE USE DISORDER AND MENTAL HEALTH TREATMENT PROGRAMS LICENSED BY THE OHIO DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES. IN 2022 CND RECEIVED ITS SECOND 3-YEAR ACCREDITATION FROM CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES) INTERNATIONAL THROUGH MAY OF 2025. IN ADDITION, CND OFFERS A SPECIAL PROGRAM FOR NATIVE AMERICANS OPERATED IN CONJUNCTION WITH THE STAFF FROM THE RED BIRD CENTER. CND ALSO WORKS WITH LOCAL PROGRAMS SUCH AS KAPPA FOUNDATION COMMUNITY CONNECTOR PROGRAM AND ETHIOPIAN TEWAHEDO SOCIAL SERVICES(ETSS)COMMUNITY NAVIGATOR PROGRAM WHICH PROVIDES COMMUNITY OUTREACH, PUBLIC AWARENESS, EDUCATIONAL WORKSHOPS ON TREATMENT SERVICES AVAILABLE TO INDIVIDUALS IN THE COMMUNITY. IN 2023 CND OPENED THE FIRST PHASE OF A TWO-PHASE BEHAVIORAL HEALTH CAMPUS IN COLUMBUS, OHIO. THE NEW 12,000 GROSS SQUARE FEET FACILITY WILL ALLOW US TO PROVIDE VITALLY NEEDED SERVICES TO MORE CLIENTS. 359967 395892 RECOVERY RESIDENCE - CND OPENED A LEVEL III RECOVERY RESIDENCE IN FRANKLIN COUNTY AS PART OF THE CONTINUUM OF CARE FOR OUR MENTAL HEALTH AND SUBSTANCE USE DISORDER PROGRAM. OUR RECOVERY HOUSING SERVES 5 RESIDENTS IN THE PROCESS OF RECOVERY FROM SUBSTANCE ABUSE DISORDERS. THE HOUSE PROVIDES A LIVING ENVIRONMENT FREE FROM ALCOHOL AND ILLICIT DRUG USE WITH A FOCUS ON PEER SUPPORT AND SUPPORT SERVICES WHICH INCLUDE LIFE SKILL DEVELOPMENT SUCH AS BUDGETING AND EMPLOYMENT SKILLS FROM STAFF WHO ARE CERTIFIED OHIO PEER RECOVERY COACHES EMPLOYED BY CND. 5623904 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 49 0 135 true false false false false false true true false false false false false false false false X 12 12 true false false false false false false true true false false true true true true true true true true false OH X JOHN DAWSON 6142721464 993 E MAIN STREET COLUMBUS OH 43205 JOHN DAWSON PRESIDENT & 40.00 X 201451 0 8928 KAILEE GOOLD CHAIR 1.00 X X 0 0 0 CHAY RANKIN VICE CHAIR 1.00 X X 0 0 0 LISA CARTER SECRETARY 1.00 X X 0 0 0 BILL REYNOLDS TREASURER 1.00 X X 0 0 0 MIKE BRYANT BOARD MEMBER 1.00 X 0 0 0 TRACY CLOUD BOARD MEMBER 1.00 X 0 0 0 JASON GUAGENTI BOARD MEMBER 1.00 X 0 0 0 ASHLEE MELICK BOARD MEMBER 1.00 X 0 0 0 KANESHA MOSS BOARD MEMBER 1.00 X 0 0 0 SANDY SIMPSON BOARD MEMBER 1.00 X 0 0 0 JESSICA WILKINS-BIBBS BOARD MEMBER 1.00 X 0 0 0 BRYANT YOUNG BOARD MEMBER 1.00 X 0 0 0 201451 8928 1 false true false 32146 3273310 276233 3581689 TREATMENT SERVICES 2377920 2377920 RECOVERY HOME SERVICES 395892 395892 PROGRAM AND CLIENT FEES 129320 129320 2903132 32146 12935 -12935 MISCELLANEOUS INCOME 900099 69021 69021 69021 6540907 2972153 210378 197145 10603 2630 3186847 3014013 133077 39757 406248 385280 18774 2194 326225 309976 12460 3789 57868 53814 3616 438 460263 439105 21158 123340 83132 34719 5489 382850 367864 12993 1993 129192 124536 3519 1137 6663 6013 634 16 64318 62127 1696 495 82209 80214 1546 449 64203 61381 2279 543 PROGRAM FEE 401421 375831 24277 1313 PROGRAM EVALUATION 51699 51568 131 DUES AND FEES 28169 9537 17044 1588 MISCELLANEOUS 6503 2368 4135 5988396 5623904 302530 61962 1309631 123256 75673 19254 115175 165009 16240 2510 5199862 719425 2714859 4480437 671 671 2768 1668 4235017 4792805 254310 472362 1113274 209745 1614507 2322549 17288 2999379 3004656 X 1214821 1766577 20817 21572 1235638 1788149 4235017 4792805 X 552511 X false false false X 1981567 2334462 2317206 2568926 3581689 12783850 1981567 2334462 2317206 2568926 3581689 12783850 12783850 57122 259369 31120 83007 69020 499638 13283488 10889116 0.96240 0.95630 X PART II, LINE 10 MISCELLANEOUS 282,535 BWC REIMBURSEMENT 217,103 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4639698 641924 3997774 166265 23003 143262 393899 54498 339401 4480437 X 6553842 6553842 -12935 -12935 6540907 6001331 12935 12935 5988396 5988396 SCHEDULE D, PAGE 3, PART X THE AGENCY IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE AGENCY AS A PRIVATE ORGANIZATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B) (A)(VI) OF THE CODE. THE AGENCY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE AGENCY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE AGENCY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON DECEMBER 31, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE AGENCY FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE AGENCY'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2020 ARE OPEN FOR EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 4B DIRECT FUNDRAISING EXPENSE -12,935 SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT FUNDRAISING EXPENSES 12,935 ANNUAL FUNDRAIS 32146 32146 12935 32146 32146 12935 12935 -12935 false false false false false false false false false JOHN DAWSON PRESIDENT & CEO 158261 43190 8928 210379 FORM 990 - ORGANIZATION'S MISSION THROUGH INNOVATIVE PROGRAMS AND POSITIVE RELATIONSHIPS, COMMUNITY FOR NEW DIRECTION (CND)EMPOWERS INDIVIDUALS TO ACHIEVE THEIR POTENTIAL. CND RESPONDS TO COMMUNITY NEEDS AND SERVES INNER-CITY, ECONOMICALLY DISTRESSED NEIGHBORHOODS. CND PROVIDES MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT SERVICES TO ADULTS. CND ALSO PROVIDES PROGRAM SERVICES TO YOUTH GRADES K-12 TO REDUCE THE USE AND ABUSE OF ALCOHOL, TOBACCO, AND OTHER DRUGS. FORM 990, PAGE 2, PART III, LINE 4A PREVENTION PROGRAM - THIS PROGRAM PROVIDES ALCOHOL, TOBACCO, OTHER DRUG ANDVIOLENCE (ATOD-V) PREVENTION THROUGH ACADEMIC SUPPORT AND LEADERSHIP DEVELOPMENT TRAINING FOR CHILDREN THROUGHOUT THEIR SCHOOL CAREER, EVEN DURING SUMMER VACATION AND AS THEY MAKE THEIR WAY TO COLLEGE AND THE JOB FORCE. MANY OF THE STUDENTS WE SERVE ARE PART OF OUR SERVICES FROM KINDERGARTEN TO GRADUATION. CND PRIDES ITSELF ON BEING RESPONSIVE TO COMMUNITY NEEDS, SERVING THE INNER CITY, AND COLLABORATING WITH SCHOOLS IN ECONOMICALLY DISTRESSED NEIGHBORHOODS IN ORDER TO ACHIEVE ITS PURPOSES. IN RESPONSE TO THE IMPACT OF THE COVID-19 PANDEMIC ON STUDENTS, CND WAS ABLE TO PROVIDE SUPPORT TO STUDENTS THROUGH REMOTE LEARNING OPPORTUNITIES, ACCESS TO COMPUTER TABLETS, AND SMARTBOARD WHICH ALLOWED FOR GROUP COLLABORATION TO INCREASE THEIR KNOWLEDGE AND USE OF TECHNOLOGY, AND ALSO HELPED BUILD THEIR SELF-ESTEEM. OUR INTERVENTION PROGRAM PROVIDED SUMMER YOUTH ENGAGEMENT JOB READINESS SERVICES WHICH PREPARED OVER 40 YOUTH PARTICIPANTS FOR FUTURE EMPLOYMENT AND INTRODUCED THEM TO VARIOUS CAREERS AND INDUSTRIES. THIS PROGRAM PLACED YOUTH IN JOBS AND PROVIDE TRAINING WHICH ALLOWED THEM TO GAINED PRACTICAL SKILLS SUCH AS RESUME WRITING AND INTERVIEWING TECHNIQUES AS WELL AS EXPLORED VARIOUS CAREERS AND PROFESSIONAL ROLES THROUGH INTERACTIONS WITH LOCAL COMPANIES AND INDIVIDUALS. FORM 990, PAGE 2, PART III, LINE 4B MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT- CND OFFERS COMPREHENSIVE SUBSTANCE USE DISORDER AND MENTAL HEALTH TREATMENT PROGRAMS LICENSED BY THE OHIO DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES. IN 2022 CND RECEIVED ITS SECOND 3-YEAR ACCREDITATION FROM CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES) INTERNATIONAL THROUGH MAY OF 2025. IN ADDITION, CND OFFERS A SPECIAL PROGRAM FOR NATIVE AMERICANS OPERATED IN CONJUNCTION WITH THE STAFF FROM THE RED BIRD CENTER. CND ALSO WORKS WITH LOCAL PROGRAMS SUCH AS KAPPA FOUNDATION COMMUNITY CONNECTOR PROGRAM AND ETHIOPIAN TEWAHEDO SOCIAL SERVICES(ETSS)COMMUNITY NAVIGATOR PROGRAM WHICH PROVIDES COMMUNITY OUTREACH, PUBLIC AWARENESS, EDUCATIONAL WORKSHOPS ON TREATMENT SERVICES AVAILABLE TO INDIVIDUALS IN THE COMMUNITY. IN 2023 CND OPENED THE FIRST PHASE OF A TWO-PHASE BEHAVIORAL HEALTH CAMPUS IN COLUMBUS, OHIO. THE NEW 12,000 GROSS SQUARE FEET FACILITY WILL ALLOW US TO PROVIDE VITALLY NEEDED SERVICES TO MORE CLIENTS. FORM 990, PAGE 6, PART VI, LINE 2 TRACY CLOUD BRYANT YOUNG DIRECTOR DIRECTOR MARRIED FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PROVIDED ELECTRONICALLY TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR COMMUNICATION WHEN A CONFLICT ARISES. THE BOARD THEN DISCUSSES THE CONFLICT OF INTEREST AND VOTES ON MATTERS AT HAND. THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A SALARY AND COMPENSATION RECOMMENDATIONS FOR THE CEO/PRESIDENT AND OTHER KEY EMPLOYEES OF THE ORGANIZATION ARE PROVIDED OTHER BOARD OF DIRECTORS OR A SUBCOMMITTEE FOR REVIEW AND APPROVAL. THE BOARD THEN SURVEYS DEMOGRAPHIC INFORMATION FOR CEO/PRESIDENT PAY OF OTHER ORGANIZATIONS THAT ARE SIMILAR IN SIZE AND IN THE SAME GEOGRAPHIC AREA. FORM 990, PAGE 6, PART VI, LINE 15B SALARY AND COMPENSATION RECOMMENDATIONS FOR THE CEO/PRESIDENT AND OTHER KEY EMPLOYEES OF THE ORGANIZATION ARE PROVIDED OTHER BOARD OF DIRECTORS OR A SUBCOMMITTEE FOR REVIEW AND APPROVAL. THE BOARD THEN SURVEYS DEMOGRAPHIC INFORMATION FOR CEO/PRESIDENT PAY OF OTHER ORGANIZATIONS THAT ARE SIMILAR SIZE IN THE SAME AREA. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S OFFICE. FORM 990, PART XI, LINE 9 DIRECT FUNDRAISING EXPENSE 12,935 DIRECT FUNDRAISING EXPENSES -12,935