2026-03-18T08:55:52+00:00 2025-06-30 331498605 PLANTE & MORAN PLLC 250 SOUTH HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-07-01 311806189 COMMUNITY BEHAVIORAL HEALTH INC COMM 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2026-03-18 true true AMY CIMINELLO CPA P00796388 6148493000 2026-03-17 2024 2025-03-06 01:10:19Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 8119615 false X https://www.community-first.org/mental-health-and-addiction-services/ X 2001 OH THE ORGANIZATION OFFERS COMPREHENSIVE TREATMENT SERVICES TO CHEMICALLY DEPENDENT ADULTS AND ADOLESCENTS AND MENTAL HEALTH SERVICES. 14 13 65 13 0 165100 200824 7731032 7912841 31601 0 10851 5950 7938584 8119615 0 0 0 0 4201039 3970304 0 0 0 3189375 3460711 7390414 7431015 548170 688600 9786974 5095723 4114151 1023990 5672823 4071733 THE ORGANIZATION OFFERS COMPREHENSIVE TREATMENT SERVICES TO CHEMICALLY DEPENDENT ADULTS AND ADOLESCENTS AND MENTAL HEALTH SERVICES. false false 6318340 0 7915191 PROVIDE TREATMENT FOR SUBSTANCE ABUSE AND MENTAL HEALTH ILLNESSES. 6318340 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false true true false false false false true 24 0 true 65 true false false false false false false false false false false false false X 14 13 false false false false true true true true true false false false false true true true true true false false false false X BRIAN KRAUSE 5137854750 230 LUDLOW STREET HAMILTON OH 45011 BRETT KIRKPATRICK PRESIDENT & CEO 6.0 34.0 X X 0 522563 74628 DR WILLIAM FANT VICE CHAIR 1.0 6.0 X X 0 0 0 NICK ZIEPFEL CHAIR 1.0 6.0 X X 0 0 0 PETE ABNER TREASURER 1.0 6.0 X X 0 0 0 RANDY OPPENHEIMER SECRETARY 1.0 6.0 X X 0 0 0 ANDREW SCHUSTER TRUSTEE 1.0 5.0 X 0 0 0 JOHN KIRSCH PAST CHAIR 1.0 6.0 X 0 0 0 JON WHALEN TRUSTEE 1.0 5.0 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.0 6.0 X 0 0 0 NEIL COHEN TRUSTEE 1.0 6.0 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.0 6.0 X 0 0 0 ROB WEIGEL TRUSTEE 1.0 5.0 X 0 0 0 ROBIN MILLER TRUSTEE 1.0 6.0 X 0 0 0 TIMOTHY EGLOFF TRUSTEE 1.0 5.0 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 6.0 34.0 X 0 333131 35017 ERIN ACKERMAN NURSE PRACTITIONER 40.0 0.0 X 193058 0 21559 ERIN DAY VP, BEHAVIORAL HEALTH SERVICES 40.0 0.0 X 0 148706 19939 ROBERT TUCKER EXECUTIVE DIRECTOR, BEHAVIORAL HEALT 40.0 0.0 X 118921 0 19489 THOMAS MCMAHON NURSE PRACTITIONER 40.0 0.0 X 197866 0 14605 509845 1004400 185237 3 false true true 0 200152 672 200824 MEDICAID & MENTAL HEALTH 624100 4878889 4878889 OTHER MENTAL HEALTH 624100 2627094 2627094 RENT FROM AFFILIATE 624100 406858 406858 0 0 0 0 7912841 3600 3600 0 3600 3600 0 0 COUNSELING SERVICES 900099 350 350 DEPOSIT FORFEITURE 900099 865 865 PROPERTY FEES 900099 1135 1135 0 0 0 0 2350 8119615 7915191 0 3600 3348834 2721940 626894 87216 71337 15879 292983 239642 53341 241271 197345 43926 701115 534681 166434 0 61893 157 61736 50091 46160 3931 1940686 1857590 83096 83342 3260 80082 30231 30231 20970 20970 246099 164279 81820 109971 104671 5300 REPAIRS & MAINTENANCE 137922 124817 13105 ATP - CLIENT ASSISTANCE 28671 28671 MEDICAL SUPPLIES 17025 17025 DUES AND SUBSCRIPTIONS 9382 9382 23313 18136 5177 0 7431015 6169324 1261691 0 234 944 397580 412447 0 0 0 0 4532784 2487172 2140860 2045612 0 0 7248300 2636720 9786974 5095723 240803 270217 1438 1438 0 0 777131 735010 3094779 17325 4114151 1023990 5661257 4060167 11566 11566 5672823 4071733 9786974 5095723 X 688600 -2289690 X false true true true true X 337264 949521 790067 165100 200824 2442776 0 0 337264 949521 790067 165100 200824 2442776 0 2442776 3600 3600 3600 3600 14400 0 4858 0 0 0 0 4858 2462034 41177205 0.99218 0.95805 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 4858.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 4858.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 397770 397770 2862685 1428579 1434106 626948 544360 82588 579056 465774 113282 66325 48459 17866 2045612 DUE FROM RELATED PARTIES 2636720 2636720 Federal Income Taxes DUE TO RELATED PARTIES 1105 CBH PROPERTIES - DEPOSITS 16220 17325 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote COMMUNITY FIRST SOLUTIONS AND SUBSIDIARIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501C(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, 2025 AND 2024, 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. false false false true false false false false false BRETT KIRKPATRICK PRESIDENT & CEO 0 412582 0 45435 0 64546 0 52017 0 22611 0 597191 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 0 287779 0 31800 0 13552 0 10962 0 24055 0 368148 0 0 THOMAS MCMAHON NURSE PRACTITIONER 197866 0 0 0 0 0 6957 0 7648 0 212471 0 0 0 ERIN ACKERMAN NURSE PRACTITIONER 192172 0 0 0 886 0 6837 0 14722 0 214617 0 0 0 ERIN DAY VP, BEHAVIORAL HEALTH SERVICES 0 147986 0 0 0 720 0 5503 0 14436 0 168645 0 0 Schedule J, Part I, Line 5a Compensation contingent on revenues of the organization THE NURSE PRACTITIONERS RECEIVE PAY BASED ON A PERCENTAGE OF COLLECTIONS FROM SERVICES THEY RENDER. THE PERCENTAGE FORMULA IS STATED IN THEIR CONTRACT. Schedule J, Part I, 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, Line 6 Classes of members or stockholders THE SOLE MEMBER IS COMMUNITY FIRST SOLUTIONS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body COMMUNITY FIRST SOLUTIONS HAS THE POWER TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders COMMUNITY FIRST SOLUTIONS HAS THE POWER TO MAKE CERTAIN GOVERNANCE DECISIONS FOR EXPANSION AND/OR TERMINATION OF SERVICES. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public THE DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER TO RELATED ORGANIZATION - -2289690; Total - -2289690; PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. FORM 990 PART VII, SECTION B, LINE 19 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. COMMUNITY BEHAVIORAL HEALTH PROPERTIES 230 LUDLOW STREET HAMILTON OH 45011 311806189 REAL ESTATE OH 649996 1729106 COMMUNITY BEHAVORIAL HEALTH INC COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS false COMMUNITY FIRST SOLUTIONS 230 LUDLOW STREET HAMILTON OH 45011 311150845 PARENT COMPANY OH 501(c)(3) Type III-FI NA false PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTERS OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS false LIFESPAN 230 LUDLOW STREET HAMILTON OH 45011 310536666 SOCIAL SERVICES OH 501(c)(3) 7 COMMUNITY FIRST SOLUTIONS false MISSION LINK 230 LUDLOW STREET HAMILTON OH 45011 874391538 SUPPORT FOR SENIOR/SOCIAL SERVICES OH 501(c)(3) Type II NA false COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH NA C Corporation false false false false false false false false false false true true false true true true true false true true