2026-03-30T14:00:12-05:00 2025-06-30 621199757 LBMC PC 325 WEST MAIN STREET STE 1600 LOUISVILLE KY 40202 990 2024-07-01 610471572 USPIRITUS INC (BELLEWOOD & BROOKLAWN) USPI 5025898600 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 CHRIS TEELEY PRESIDENT/CEO 5025898600 2026-03-30 1 1 ABIGAIL CAMPBELL P01296738 5025851600 2024 2025-03-06 01:10:19Z CHRIS TEELEY 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 14782420 0 X WWW.USPIRITUS.ORG X 1991 KY RESTORING HOPE AND STRENGTHENING YOUTH AND FAMILIES THROUGH COMPASSIONATE, COMPREHENSIVE CARE. 7 7 234 589 0 0 955693 665938 6936315 8076480 152671 1151008 115681 67821 8160360 9961247 0 0 0 0 6841556 8864721 0 0 174675 4727753 5054190 11569309 13918911 -3408949 -3957664 20417525 16357428 1112890 1353837 19304635 15003591 X RESTORING HOPE, INSTILLING CONFIDENCE, FURTHERING EDUCATION, ENCOURAGING SPIRITUALITY AND FAITH THROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND THEIR FAMILIES. OUR VALUES FOR MORE THAN 160 YEARS HAVE BEEN GUIDED BY GOD'S LOVE, BLESSED BY GENEROUS HEARTS, AND SERVED BY NURTURING HANDS AS WE CARE FOR KENTUCKY'S MOST VULNERABLE CHILDREN. WE VALUE THE EMPOWERMENT OF THE INDVIDUAL, THE STRENGTH OF FAMILY, THE BONDS OF FRIENDSHIP, AND THE COMPASSION OF COMMUNITY. OUR VISION IS TO HEAL THE HEARTS AND MINDS OF VULNERABLE YOUTH AND THEIR FAMILIES. 0 0 4284326 2427192 QRTP PROVIDES RESIDENTAL TREATMENT FOR ABOUT 14 CHILDREN PER DAY AND THERAPEUTIC FOSTER CARE FOR ABOUT 10 CHILDREN PER DAY. 4643281 4417359 PRTF PROVIDES ACUTE RESIDENTAL TREATMENT FOR ABOUT 24 CHILDREN PER DAY IN THE STATE'S MOST HIGHLY ACCLAIMED PROGRAM. THIS PROGRAM ALWAYS HAS A WAITING LIST FOR ADMISSION. 1023906 1112373 FPP PROVIDES FAMILY PRESERVATION IN WESTERN KENTUCKY AND COMMUNITY BASED SERVICES PROVIDE OUTPATIENT COUNSELING THROUGH RESIDENTAL CARE, THERAPY, SUPPORT SERVICES, AND QUALITY ASSURANCE. 140927 152885 140927 152885 10092440 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 26 0 1 234 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X X THE CORPORATION 5025898600 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 ANDY DRISCOLL CHIEF OPERATING OFFICER 40.00 1.00 X 128072 0 9107 CHRIS TEELEY PRESIDENT & CEO 40.00 1.00 X 117343 0 5550 ALISON HOWARD VP OF RESIDENTIAL PROGRAMMING 40.00 1.00 X 108641 0 22449 DAN EIGEL BOARD CHAIR 1.00 1.00 X X 0 0 0 LEE BALTZELL DIRECTOR 1.00 1.00 X 0 0 0 DARLENE BENZICK DIRECTOR 1.00 1.00 X 0 0 0 JAMES CASH DIRECTOR 1.00 1.00 X 0 0 0 CURRY NICHOLSON DIRECTOR 1.00 1.00 X 0 0 0 THOMAS HIRSCH DIRECTOR 1.00 1.00 X 0 0 0 KATE HENDON DIRECTOR 1.00 1.00 X 0 0 0 354056 0 37106 3 0 0 0 WYATT TARRANT & COMBS LLP 400 WEST MARKET ST SUITE 2000 LOUISVILLE KY 40202 ATTORNEY FEES 100105 1 72503 593435 74237 665938 PRTF REVENUE 624100 4417359 4417359 PCC REVENUE 624100 2427192 2427192 FAMILY PRESERVATION 624100 1112373 1112373 RESIDENTIAL PROGRAM 623990 97309 97309 COMMUNITY BASED SERVICES 624100 22247 22247 8076480 149848 149848 58927 0 58927 58927 58927 5780398 4769069 10169 1011329 -10169 1001160 1001160 17500 72503 41935 -24435 -24435 OTHER REVENUE 900099 33329 33329 33329 9961247 8109809 0 1185500 122892 105217 16177 1498 7134637 6108481 939176 86980 153069 129030 22041 1998 921698 777374 132322 12002 532425 449055 76437 6933 77042 77042 48200 45311 2889 18446 18446 20144 20144 634718 99988 522005 12725 11446 233 11213 225760 135610 88474 1676 199377 29830 169547 1108682 888569 220077 36 114725 82845 31769 111 20493 688 169 19636 875387 633724 228060 13603 903939 18107 885832 RESIDENT ACTIVITY AND S 348234 343544 4684 6 FOOD 287814 287814 MISCELLANEOUS EXPENSE 159783 2564 153850 3369 13918911 10092440 3651796 174675 218047 466892 81800 12783 639514 549438 85808 184062 26180841 19546628 7236322 6634213 5593264 1827655 341351 25000 25000 6196419 6657385 20417525 16357428 716295 884568 230780 230780 165815 238489 1112890 1353837 X 13162519 8587419 6142116 6416172 19304635 15003591 20417525 16357428 X -3957664 -721820 378440 X 0 1 X 1 1 1 X 4346143 1947362 3097283 955693 665938 11012419 4346143 1947362 3097283 955693 665938 11012419 2584296 8428123 222557 331929 159044 255831 208775 1178136 925953 178518 -386 1104085 13294640 57456338 0.63390 0.65530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 18446 18446 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO CHILDREN'S ALLIANCE, A PORTION OF WHICH ($446.40) ARE DESIGNATED AS LOBBYING EXPENSES. THE ORGANIZATION ALSO PAID FEES TO A LOBBYING FIRM FOR SERVICES RELATED TO GOVERNMENT RELATIONS. 11561260 731857 4950303 21037 7321777 10333856 1256651 322 28925 11561260 9852619 -158154 667319 363 27565 10333856 11485608 94178 -1698497 382 28288 9852619 9224826 2283825 293 22750 11485608 0.26000 0.74000 1 0 645833 645833 2025643 18672919 14890330 5808232 832804 816826 15978 2206564 2176219 30345 1797078 1663253 133825 6634213 BENEFICIAL INTEREST IN COMMUNITY FOUNDATIONS 66798 BENEFICIAL INTEREST IN THIRD-PARTY TRUSTS 6350492 RIGHT OF USE ASSETS 237479 DEPOSITS 2616 6657385 RIGHT OF USE LIABILITIES 238489 238489 X 9639658 -721820 420375 -301445 9941103 20144 20144 9961247 13940702 41935 41935 13898767 20144 20144 13918911 PART V, LINE 4: USPIRITUS' ENDOWMENT FUNDS CONSIST OF INVESTMENTS MAINTAINED BY FINANCIAL INSTITUTIONS AND A BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS FOR USE IN OPERATIONS AS DESIGNATED BY THE BOARD. THE INVESTMENTS HELD BY FINANCIAL INSTITUTIONS ARE BOARD DESIGNATED FUNDS AND THE BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS ARE DONOR-RESTRICTED FUNDS. USPIRITUS' BOARD OF TRUSTEES DOES NOT HAVE INPUT OR AUTHORITY OVER THE NATURE AND TYPE OF INVESTMENTS HELD BY THE COMMUNITY FOUNDATIONS. THE TRUSTEES OF THE COMMUNITY FOUNDATIONS HAVE SOLE DISCRETION ON THE INVESTMENTS AND THE AMOUNT AND TIMING OF DISTRIBUTIONS. 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. APPROXIMATELY, $5.4 MILLION OF PART V, LINE 1G TOTAL BALANCE OF $9,852,619 REPRESENTS OUTSIDE TRUST INTERESTS. USPIRITUS HAS NO CONTROL OVER THESE OUTSIDE TRUSTS AND INSOFAR AS USPIRITUS IS ONLY ONE OF SEVERAL REMAINDERMEN, IT RECEIVES VARIABLE INCOME OF ABOUT 3% PER YEAR. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL, STATE, AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. USPIRITUS FILES INFORMATIONAL TAX RETURNS AS REQUIRED BY FEDERAL AND STATE REGULATIONS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP") REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF IT IS MORE THAN LIKELY THAN NOT THAT AN UNCERTAIN TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2025 AND 2024, RESPECTIVELY, THERE ARE NO UNCERTAIN POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST 378,440. FUNDRAISING EVENT EXPENSES 41,935. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 41,935. HOPE CLASSIC GOLF SCRAMBLE 49899 32399 17500 2000 6000 2892 6940 HARVEST FOR HOPE 39279 39279 22529 500 1074 89178 71678 17500 2000 28529 2892 500 8014 41935 -24435 X 22359 THRIFT SHOP VALUE X 3 393 FMV X MISCELLANEOUS 61 19327 FMV X EVENT TICKETS 19 13071 FMV X HOLIDAY GIFTS 24 12257 FMV X GIFT CARDS 17 6830 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 WHILE USPIRITUS IS AWARE THAT SEVERAL OF OUR BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER OUTSIDE OF THEIR SERVICE TO USPIRITUS (E.G. INVESTMENT AND INSURANCE SERVICES), USPIRITUS DOES NOT HAVE A POLICY GOVERNING NOR DOES IT CURRENTLY INQUIRE ABOUT BOARD MEMBERS' RELATIONSHIPS WITH OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 QUESTIONNAIRES AND NON-REVIEW DATA ARE COMPLETED BY THE VP/CFO, IN CONSULTATION WITH THE VP OF ADVANCEMENT AND OTHER NECESSARY STAFF. THIS DATA IS COMBINED WITH THE REVIEWED FINANCIAL DATA BY OUR PUBLIC ACCOUNTING FIRM AND PRESENTED TO THE PRESIDENT/CEO FOR REVIEW. AFTER PRESIDENT/CEO APPROVAL, THE 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. ONCE THE BOARD OF DIRECTORS APPROVES THE 990, IT IS FILED WITH THE IRS AND PUBLICLY POSTED AND MADE AVAILABLE. FORM 990, PART VI, SECTION B, LINE 12C SECTIONS V, B AND C OF THE CONFLICT OF INTEREST POLICY SPECIFY ANNUAL REVIEW OF THE POLICY AND INDIVIDUAL COMPLIANCE STATUS. THE ACTUAL COMPLETION OF THE SPECIFIED FORMS AND REVIEWS OCCUR, FOR ALL COVERED PARTIES, AT THE TIME OF THE ANNUAL MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION LEVELS AT USPIRITUS ARE APPROVED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES AFTER BEING SET IN A PROCESS HEADED BY THE VICE-PRESIDENT OF HUMAN RESOURCES AND DEVELOPMENT. USPIRITUS' STRATEGIC PLAN CALLS FOR THE ORGANIZATION TO BE AN EMPLOYER OF CHOICE IN THE COMMUNITY. AS SUCH, USPIRITUS' COMPENSATION AND BENEFITS MUST BE SUFFICIENT TO ATTRACT SKILLED AND DEDICATED STAFF. THERE ARE COMPLETE JOBS DESCRIPTIONS LISTING DUTIES AND REQUIREMENTS FOR EACH POSITION. COMPENSATION LEVELS ARE SET BASED ON JOB REQUIREMENTS, USING NATIONAL AND LOCAL SALARY SURVEYS, PEER RECRUITING EXPERIENCE, AND CURRENT MARKET CONDITIONS FOR EACH DISTINCT POSITION. MINUTES ARE KEPT FROM ALL COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 USPIRITUS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST AT THE CORPORATE OFFICE, 3121 BROOKLAWN CAMPUS DRIVE, LOUISVILLE, KY, 40218, OR THROUGH THE WEBSITE AT WWW.BELLEWOODANDBROOKLAWN.ORG. ELECTRONIC COPIES ARE FREE OF CHARGE, WHILE PAPER COPIES ARE $0.10 PER PAGE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS AND THIRD PARTY TRUSTS 378,440.