2024-05-03T07:12:36-05:00 2023-06-30 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2022-07-01 237068704 CHILDREN'S HOME OF NORTHERN KENTUCKY INC CHIL 8592618768 200 HOME ROAD COVINGTON KY 41011 RICK W WURTH CEO 8592618768 2024-05-03 1 RICK WURTH 999009999 0 BRYAN PAUTSCH P00034913 8593313300 2024-04-25 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICK W WURTH 200 HOME ROAD COVINGTON KY 41011 16103175 0 X WWW.CHNK.ORG X 1880 KY A TRAUMA-INFORMED HEALTHCARE ORGANIZATION, CHNK BEHAVIORAL HEALTH CREATES HOLISTIC PARTNERSHIPS FOR HEALTH AND WELLNESS THAT ARE INCLUSIVE, INNOVATIVE, AND INSPIRING. 14 14 242 175 0 0 5791763 3258841 9443136 11919094 213746 96585 483515 389618 15932160 15664138 0 0 0 0 6983283 7203243 30801 0 583682 7332288 7617287 14346372 14820530 1585788 843608 17601593 18874439 5362613 5493312 12238980 13381127 A TRAUMA-INFORMED HEALTHCARE ORGANIZATION, CHNK BEHAVIORAL HEALTH CREATES HOLISTIC PARTNERSHIPS FOR HEALTH AND WELLNESS THAT ARE INCLUSIVE, INNOVATIVE, AND INSPIRING. 0 0 2060149 696774 CHNK PRIVATE CHILD-CARING (PCC) RESIDENTIAL TREATMENT SERVICES - SERVING CLIENTS AGES 7 TO 17, STRUGGLING WITH SEVERE EMOTIONAL AND/OR MENTAL HEALTH NEEDS, PREVENTING PLACEMENT IN A LESS RESTRICTIVE SETTING. SERVICES INCLUDE INDIVIDUAL, GROUP AND FAMILY THERAPY, MEDICATION MANAGEMENT, AND 24/7 THERAPEUTIC CARE. THE OBJECTIVE FOR PRIVATE CHILD-CARING RESIDENTIAL TREATMENT IS PROGRESS TOWARDS ACHIEVEMENT OF INDIVIDUAL TREATMENT GOALS AND TO DISCHARGE TO A LESS RESTRICTIVE SETTING. AN ESTIMATED TOTAL OF 2,028 DAYS/NIGHTS OF CARE WERE PROVIDED. 6214853 6462701 CHNK OUTPATIENT BEHAVIORAL HEALTH SERVICES PROVIDES A BROAD CONTINUUM OF OUTPATIENT BEHAVIORAL HEALTH SERVICES, INCLUDING INDIVIDUAL, GROUP, AND FAMILY THERAPY, INTENSIVE OUTPATIENT, CASE MANAGEMENT, DAY TREATMENT, AND FAMILY PRESERVATION PROGRAM. SERVING PRIMARILY ADOLESCENTS AND THEIR FAMILY MEMBERS, OUTPATIENT SERVICES ARE AVAILABLE TO INDIVIDUALS OF ALL AGES. THE OBJECTIVE FOR ALL BEHAVIORAL HEALTH SERVICES IS THE ACHIEVEMENT OF INDIVIDUALIZED TREATMENT GOALS. AN ESTIMATED TOTAL OF 19,777 BEHAVIORAL HEALTH SERVICES WERE PROVIDED. 4383286 4759619 CHNK PSYCHIATRIC RESIDENTIAL TREATMENT FACILITY (PRTF) SERVICES - SERVING MALES AGES 7 - 17, DIAGNOSED WITH ONE OR MORE COMPLEX MENTAL HEALTH CONDITIONS. SERVICES INCLUDE INDIVIDUAL, GROUP AND FAMILY THERAPY, PSYCHIATRIC SERVICES, MEDICATION MANAGEMENT AND 24/7 THERAPEUTIC CARE. THE OBJECTIVE FOR PSYCHIATRIC RESIDENTIAL TREATMENT IS PROGRESS TOWARDS ACHIEVEMENT OF INDIVIDUAL TREATMENT GOALS AND DISCHARGE TO A LOWER LEVEL OF CARE. AN ESTIMATED TOTAL OF 5,903 DAYS/ NIGHTS OF CARE WERE PROVIDED. 12658288 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 41 0 1 242 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY OH PA NC X CHILDREN'S HOME OF NORTHERN KENTUCKY INC 8592618768 C/O DEBBIE RAPIER 200 HOME ROAD COVINGTON KY 41011 JEFFREY SACKENHEIM PRESIDENT 1.00 X X 0 0 0 GEOFFREY EGBERS VICE-PRESIDENT 1.00 X X 0 0 0 JOSH RUTH TREASURER 1.00 X X 0 0 0 BARRY APPLEGATE BOARD MEMBER 1.00 X 0 0 0 DOROTHY AIR BOARD MEMBER 1.00 X 0 0 0 TIM THEISSEN BOARD MEMBER (UNTIL 5.02.23) 1.00 X 0 0 0 ALEX FERREE BOARD MEMBER 1.00 X 0 0 0 AMY BARNES BOARD MEMBER (UNTIL 3.17.23) 1.00 X 0 0 0 AMY LONGSHORE BOARD MEMBER 1.00 X 0 0 0 ELLEN ZIEGLER BOARD MEMBER 1.00 X 0 0 0 JEFF W THOMAS BOARD MEMBER 1.00 X 0 0 0 CHARLENE ERLER BOARD MEMBER 1.00 X 0 0 0 TED GAEDDERT BOARD MEMBER 1.00 X 0 0 0 KAREN MORGAN BOARD MEMBER 1.00 X 0 0 0 APRIL PUNCH BOARD MEMBER (START 2.1.23) 1.00 X 0 0 0 LIZ FOSSETT BOARD MEMBER (UNTIL 2.1.23) 1.00 X 0 0 0 PEGGY ESSERT BOARD MEMBER 1.00 X 0 0 0 RICK WURTH CEO 40.00 X 290147 0 85813 JULIE RAIA CHIEF STRATEGY OFFICER 40.00 X 101139 0 27116 DAVID HOWARD CHIEF HR OFFICER 40.00 X 99041 0 21463 CRYSTAL LEUGERS CHIEF PROGRAMMING OFFICER 40.00 X 82539 0 11128 DEBBIE RAPIER CHIEF FINANCIAL OFFICER 40.00 X 100954 0 16524 RACHEL BYRD PSYCHIATRIC NURSE PRACTITIONER 40.00 X 117170 0 22859 790990 0 184903 4 0 1 0 JAMES ELLIOTT CONSTRUCTION 12420 HUTTON DRIVE WALTON KY 41094 VARIOUS FACILITIES CONTRUCTION PROJECTS 882872 QUALIFACTS PO BOX 4577 CAROL STREAM IL 60197 PROVIDES CARELOGIC SOFTWARE & SUPPORT US 119745 UMC FOOD MINISTRY PO BOX 15047 LATONIA KY 41015 SUPPLIES FOOD FOR OUR RESIDENTS AND CLIE 117888 ASHLEY ROUNDTREE & ASSOC 2525 NELSON MILLER PKWY STE 106 LOUISVILLE KY 40223 GENERAL FUND DEVELOPMENT, STRATEGIC PLAN 110758 4 1050 154949 880000 2222842 196990 3258841 COMMUNITY BASED SERVICES 621400 6462701 6462701 RESIDENTIAL 624110 5456393 5456393 11919094 119070 119070 275834 0 275834 275834 275834 363000 372361 13124 -9361 -13124 -22485 -22485 45158 154949 53424 -8266 -8266 1840 128 1712 1712 INSURANCE PROCEEDS 900099 118702 118702 OTHER INCOME 900099 1636 1636 120338 15664138 11919094 0 486203 921576 328202 325723 267651 5054661 4684885 317712 52064 144151 122240 14848 7063 631608 590366 37172 4070 451247 382657 46479 22111 6446 758 2809 2879 33140 3899 14439 14802 17477 2056 7615 7806 236821 27861 103185 105775 52816 5559 40108 7149 285385 218738 44652 21995 301162 219556 77744 3862 67589 38526 16133 12930 157893 95923 58868 3102 719421 545954 164040 9427 189023 150338 33164 5521 CONTRACT ADJUSTMENTS - 2601370 2601370 CONTRACT ADJUSTMENTS - 1690335 1690335 REPAIRS AND MAINTENANCE 427563 266257 152816 8490 PERSONNEL EXPENSES 303057 256992 31215 14850 527789 425816 89838 12135 14820530 12658288 1578560 583682 14389 36779 1176805 1189113 583911 593241 47182 90407 17698853 6864822 10434201 10834031 2825794 3644774 1638688 1724371 880623 761723 17601593 18874439 1218552 1154302 4144061 3982369 0 356641 5362613 5493312 X 8214871 9805360 4024109 3575767 12238980 13381127 17601593 18874439 843608 265143 44823 -11427 0 X X 0 1 X 1 1 1 X 1668758 1871076 2789572 5791763 3258841 15380010 1668758 1871076 2789572 5791763 3258841 15380010 5042432 10337578 351787 294722 334197 365948 394904 1741558 71632 16463 46768 215715 122050 472628 17594196 40549909 0.58760 0.62190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: NET FUNDRAISING - 2018 AMOUNT: $ 71,632. 2019 AMOUNT: $ 16,463. 2020 AMOUNT: $ 38,515. 2021 AMOUNT: $ 18,749. 2022 AMOUNT: $ 0. OTHER INCOME - 2020 AMOUNT: $ 8,253. 2021 AMOUNT: $ 7,629. 2022 AMOUNT: $ 3,348. INSURANCE PROCEEDS - 2021 AMOUNT: $ 189,337. 2022 AMOUNT: $ 118,702. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 17478 0 0 17478 0 PART II-B, LINE 1: FUNDING OF ACTIVITIES TO INCREASE AWARENESS OF CHILDREN'S INTEREST IN THE STATE OF KENTUCKY. THE ORGANIZATION CONTRACTS WITH AN INDIVIDUAL WHO REPRESENTS THE INTEREST OF CHILDREN IN KENTUCKY. 1893655 9310 81321 1984286 2095300 85129 -286774 1893655 5535874 418673 842816 6797363 5115006 362950 57918 5535874 6165094 100731 1150819 5115006 0.00000 0.23000 0.77000 0 0 2453663 2453663 12450945 4824875 7626070 42825 1604 41221 945413 772653 172760 1806007 1265690 540317 10834031 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 1724371 F 1724371 LEASE LIABILITY 356641 356641 X 11724524 265143 44823 53552 363518 11361006 11427 4291705 4303132 15664138 10582377 53552 53552 10528825 4291705 4291705 14820530 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUND CONSISTS OF INVESTMENTS MAINTAINED BY WEALTH DIMENSION (INVESTMENT ADVISORY FIRM), A BENEFICIAL INTEREST IN ASSETS HELD IN TRUST, AND DONOR PERMANENTLY RESTRICTED FUNDS. THE INVESTMENTS ARE DONOR RESTRICTED FUNDS, AND THE BENEFICIAL INTEREST IN ASSETS HELD IN TRUST ARE DONOR FUNDS WHICH ARE TEMPORARILY AND PERMANENTLY RESTRICTED. THE ORGANIZATION'S BOARD OF TRUSTEES DOES NOT HAVE INPUT OR AUTHORITY OVER THE NATURE AND TYPE OF INVESTMENTS HELD IN THE TRUSTS. THE TRUSTEES OF THE TRUSTS HAVE SOLE DISCRETION ON THE INVESTMENTS AND THE AMOUNT AND TIMING OF DISTRIBUTIONS FROM THE TRUSTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE TEMPORARILY RESTRICTED ENDOWMENT FUNDS ARE USED FOR OPERATIONS IN THE MANNER NEEDED MOST, AND THE PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE FOR THE USE AND BENEFIT OF CHILDREN'S HOME OF NORTHERN KENTUCKY. PART X, LINE 2: THE ORGANIZATION IS A KENTUCKY NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME PURSUANT TO THE INTERNAL REVENUE CODE. THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR EITHER OF THE YEARS ENDED JUNE 30, 2023 OR 2022. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT, NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED JUNE 30, 2023 OR 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 53,424. DIRECT GAMING EXPENSES 128. PART XI, LINE 4B - OTHER ADJUSTMENTS: CONTRACT ADJUSTMENTS - RESIDENTIAL 1,690,335. CONTRACT ADJUSTMENTS - COMMUNITY BASED SERVICES 2,601,370. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 53,424. DIRECT GAMING EXPENSES 128. PART XII, LINE 4B - OTHER ADJUSTMENTS: CONTRACT ADJUSTMENTS - RESIDENTIAL 1,690,335. CONTRACT ADJUSTMENTS - COMMUNITY BASED SERVICES 2,601,370. SCHEDULE D, PART V, LINE 1A AND 1G: THE CHANGE IN THE BEGINNING BALANCE FOR 6/30/21 COMPARED TO THE ENDING BALANCE FROM 6/30/20 IS DUE TO RECLASSIFICATION OF CERTAIN ACCOUNTS THAT DO NOT MEET THE DEFINITION OF AN ENDOWMENT FOR GAAP AND AUDIT REPORTING PURPOSES. THE ENDOWMENT BALANCES ARE CORRECT GOING FORWARD. X X X X X X X 1 ASHLEY ROUNDTREE AND ASSOCIATES 2525 NELSON MILLER PKWY STE 106 LOUISVILLE KY 40223 PROFESSIONAL FUNDRAISING CONSULTING 0 0 146163 0 THOMAS HANNER 1 RIVERSIDE PLACE COVINGTON KY 41011 PROFESSIONAL FUNDRAISING CONSULTANTS 0 0 6900 0 153063 KY OH PA NC CHARITY BALL 200107 154949 45158 9496 43928 200107 154949 45158 9496 43928 53424 -8266 SCHEDULE G, PART I, LINE 2, COLUMNS (IV) AND (VI) IT WOULD BE DIFFICULT TO DETERMINE THE EXACT AMOUNT OF ADDITIONAL FUNDRAISING GROSS RECEIPTS RECEIVED DIRECTLY RELATED TO THE FUNDRAISING CONSULTING SERVICES PROVIDED. THE ORGANIZATION REVIEWS THE EFFECTIVENESS OF THE PROFESSIONAL FUNDRAISERS ON AN ANNUAL BASIS. X X X 0 1 0 1 0 1 0 0 0 RICK WURTH CEO 230954 0 48750 0 10443 0 63747 0 22066 0 375960 0 0 0 PART I, LINE 4B DURING 2015, CHNK ENTERED INTO A DEFERRED COMPENSATION AGREEMENT WITH ITS CHIEF EXECUTIVE OFFICER, WHO IS SERVING AS THE AGENCY'S CHIEF DEVELOPMENTAL OFFICER. THE ANNUAL INCENTIVE IS TO BE DEPOSITED IN AN INVESTMENT ACCOUNT UNDER CHNK'S NAME, BUT THE CEO MAY DIRECT THE INVESTMENT VEHICLE THE FUNDS ARE INVESTED. UNDER THIS AGREEMENT, THE CEO WILL BE RESPONSIBLE FOR ANY GAINS OR LOSSES AND WOULD SOLELY ACCRUE TO THE BENEFIT OR DETRIMENT OF THE CEO. IN THE EVENT ANY PORTION OF THE ACCOUNT WOULD BE FORFEITED DUE TO ANY REASON, THE UNINVESTED AMOUNTS WOULD REVERT TO CHNK AND THE INVESTMENT DECISIONS WOULD ALSO REVERT TO CHNK. PART I, LINE 5 DURING FY 2023 CHNK ENTERED INTO AN AGREEMENT WITH OUR APRN WHERE HER PAY IS BASED ON THE AMOUNT OF REVENUE SHE GENERATES MONTHLY. SHE IS PAID 65% OF THAT MONTHLY REVENUE. PART I, LINE 6 CHNK ENETERED INTO AN OPERATIONAL EFFECTIVE BONUS (OEB) WITH ITS CHIEF EXECUTIVE OFFICER, WHO IS SERVING AS THE ORGANIZATION'S CHIEF DEVELOPMENT OFFICER. UNDER THIS AGREEMENT, IF CHNK'S CHANGE IN NET ASSETS IS POSITIVE OR BETTER THAN BUDGETED, THE CEO WILL BE ELIGABLE FOR THE OEB EQUAL TO 20% OF THE CEO'S BASE SALARY, PAID OVER A 2-YEAR PERIOD. IF THE CEO WERE TO LEAVE CHNK WITHIN THE 2-YEAR PERIOD, ANY REMAINING INSTALLMENTS ARE FORFEITED. DURING THE YEARS ENDED JUNE 30, 2023 AND 2022, THE ORGANIZATION HAS AN APPROVED LONG-TERM RETENTION INCENTIVE THAT VESTS OVER A 10-YEAR PERIOD, AND AN OPERATIONAL EFFECTIVENESS BONUS BASED ON SPECIFIC CRITERIA, THAT IS PAID OVER TWO YEARS SUBJECT TO CONTINUED EMPLOYMENT FOR ITS CEO. A YEARLY INCREASE OF $46,550 WAS RECOGNIZED FOR THE ACCRUAL OF BENEFITS FOR THE YEAR ENDING JUNE 30,2023. JEFF THOMAS BOARD MEMBER 16528 PROVIDED CATERING FOR CHARITY BALL FUNDRAISER 0 X 31435 COST X 10 11350 COST X SUPPLIES, COMMODITIES AND PERSONAL ITEMS 123 89408 COST X GAMES, TOYS, AND OTHER ITEMS FOR RECREATION 54 45134 COST X TECHNOLOGY ITEMS 8 10166 COST X DONATIONS FOR EVENT 28 9496 COST 0 0 0 PART I, COLUMN (B): THE AMOUNTS IN COLUMN(B) REPRESENTS THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS DISTRIBUTED IN ELECTRONIC FORMAT TO BOARD MEMBERS PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C IF A CONFLICT OF INTEREST SHOULD ARISE, THE INTERESTED PERSON MUST DISCLOSE THE CONFLICT AND THE MATERIAL FACTS TO THE TRUSTEE. ALL CONFLICTS OF INTEREST THAT DO ARISE ARE DOCUMENTED IN THE BOARD MINUTES. IF THERE IS A CONFLICT OF INTEREST, THAT TRUSTEE MUST RECUSE THEMSELVES FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS SET BY THE BOARD OF TRUSTEES AND IS BASED ON COMPENSATION OF COMPARABLE FACILITIES IN THE AREA AND CURRENT BUDGETING RESTRAINTS, SALARIES FOR OTHER OFFICERS OF THE CORPORATION ARE SET BY THE CEO BASED ON RELEVANT MARKET RATES AND SURVEY RESULTS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.