2025-04-10T16:08:08-04:00 2024-06-30 831639096 SEO CPA GROUP LTD 3596 MAPLE AVE STE B ZANESVILLE OH 43701 990 2023-07-01 310928944 FORENSIC DIAGNOSTIC CENTER OF DISTRICT NINE INC FORE 7404394136 1109 CLARK STREET CAMBRIDGE OH 43725 ANDREW REISNER EXECUTIVE DIRECTOR 7404394136 2025-04-10 true false HEATHER DOLEN CPA P01261466 7408681100 2025-04-10 2023 2025-03-06 01:10:19Z JOHN MOON 1109 CLARK ST CAMBRIDGE OH 43725 724314 false X X 1977 OH EVALUATING INDIVIDUALS FOR COMPETENCY 4 4 3 4 0 577109 638625 83365 81681 2388 2268 0 662862 722574 0 0 241176 265681 0 0 199176 386969 440352 652650 222510 69924 351792 431769 10821 21477 340971 410292 EVALUATING INDIVIDUALS FOR COMPETENCY false false 510626 81681 THE AGENCY RENDERS SERVICE TO COURTS IN A 17 COUNTY AREA. THE AGENCY'S MAIN ACTIVITY IS THE EVALUATION OF INDIVIDUALS TO DETERMINE THEIR MENTAL CAPACITY OR STATE OF MIND AND DETERMINE IF THEY ARE MENTALLY CAPABLE TO STAND TRIAL. 510626 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 15 0 3 true false false false false false false false false X 4 4 false false false false false false false true true false false true true true true false true true true false X X TANYA ARCHER 7404394136 1109 CLARK ST CAMBRIDGE OH 43725 ANDREW REISNER EXECUTIVE DI 40.00 X 145584 0 0 KENT ANDERSON TREASURER 1.00 X X 0 0 0 JEAN GILCHER VICE PRESIDE 1.00 X X 0 0 0 BECKY HUNKLER SECRETARY 1.00 X X 0 0 0 JOHN MOON PRESIDENT 1.00 X X 0 0 0 145584 1 false false false 638625 638625 COURT FEES 76420 76420 TRAVEL FEES 3511 3511 NO SHOW 1000 1000 TESTIMONY AND PREPARATION 550 550 SECOND OPINIONS 135 135 65 65 81681 4008 4008 1740 -1740 -1740 -1740 722574 79941 4008 X 145584 112100 33484 71408 54984 16424 31958 24607 7351 16731 12882 3849 7450 5736 1714 319840 253680 66160 8560 6591 1969 12676 9761 2915 2595 1998 597 127 98 29 3079 2371 708 17452 13438 4014 OCR GRANT EXPENSE 4500 4500 OTHER MISCELLANEOUS 3631 2796 835 TELEPHONE 3003 2312 691 MEMBERSHIP DUES 2159 1662 497 1897 1110 787 652650 510626 142024 0 93931 192122 230869 201326 9433 10778 9556 13391 32978 18826 8003 14152 351792 431769 10821 21477 10821 21477 X 340971 410292 340971 410292 351792 431769 X 69924 5697 -6300 X false true X true false X 243088 218088 351814 577109 638625 2028724 141890 155539 118891 83365 81681 581366 384978 373627 470705 660474 720306 2610090 2610090 980 1929 1675 2388 4008 10980 980 1929 1675 2388 4008 10980 385958 375556 472380 662862 724314 2621070 0.99580 0.99630 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 32978 18826 14152 14152 X 722574 722574 722574 652650 652650 652650 SCHEDULE D, PAGE 3, PART X THE AGENCY FOLLOWS ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE AGENCY CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX PROVISIONS. MANAGEMENT IS REQUIRED TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE AGENCY IS A NOT-FOR-PROFIT VOLUNTARY ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE AGENCY'S INFORMATIONAL RETURNS FOR TAX YEARS ENDED JUNE 30, 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2024 AND 2023, AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE AGENCY WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2024 AND 2023, THE AGENCY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS AVAILABLE FOR THE BOARD OF DIRECTORS TO REVIEW AT THE AGENCY. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY REVIEW CONDUCTED AS PART OF ANNUAL AUDIT. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACT SERVICES 253,680 66,160 0 FORM 990, PART XI, LINE 9 RECONCILING DIFFERENCE -6,300