2026-03-18T07:59:49+00:00 2025-06-30 331498605 PLANTE & MORAN PLLC 250 SOUTH HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-07-01 310536660 LIFESPAN INC LIFE 5138683210 1900 FAIRGROVE AVE RT 4 HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854750 2026-03-18 true true AMY CIMINELLO CPA P00796388 6148493000 2026-03-17 2024 2025-03-06 01:10:19Z BRIAN KRAUSE 1900 FAIRGROVE AVE RT 4 HAMILTON OH 45011 4316026 false X WWW.LIFESPANOHIO.ORG X 1945 OH STRENGTHEN FAMILIES AND INDIVIDUALS WHO SEEK TO IMPROVE THE QUALITY OF THEIR LIVES. 14 13 59 13 0 136204 134177 4102948 3950473 41809 194186 3951 29289 4284912 4308125 0 0 0 0 3321051 3010247 0 0 0 587135 579409 3908186 3589656 376726 718469 6870984 6923160 1585208 1125939 5285776 5797221 X STRENGTHEN FAMILIES AND INDIVIDUALS WHO SEEK TO IMPROVE THE QUALITY OF THEIR LIVES. false false 2219348 2736162 ELDERLY SERVICE PROGRAM: CARE MANAGERS PROVIDED ASSISTANCE FOR OLDER ADULTS BY ASSESSING THEIR NEEDS AND ARRANGING FOR NECESSARY SERVICES TO KEEP THEM SAFE IN THEIR OWN HOMES. THE CARE MANAGERS COMPLETED MANY INTERVENTIONS INCLUDING THE INITIATION AND OVERSIGHT OF HOME-DELIVERED MEALS, TRANSPORTATION, HOMEMAKER, EMERGENCY RESPONSE SYSTEM, AND OTHER HOME-BASED SERVICES. CLIENT HOMES WERE CLEAN AND SAFE, AND CLIENTS WERE ABLE TO UNDERSTAND AND FOLLOW UP WITH SAFETY IMPROVEMENT RECOMMENDATIONS. SCREENING/INTAKE STAFF PROVIDED 12,500 UNITS OF SERVICE THROUGH TELEPHONE CALLS, REFERRALS TO COMMUNITY SERVICES, AND INDIVIDUAL ASSESSMENTS FOR THE ELDERLY SERVICE CARE MANAGERS. 597588 848843 GUARDIANSHIP: LIFESPAN STAFF GUARDIANS PROVIDED THOUSANDS OF HOURS OF INTERVENTIONS. THE GUARDIANSHIP PROGRAMS PROVIDED SERVICES TO HUNDREDS OF ELDERLY, MENTALLY ILL AND DEVELOPMENTALLY DISABLED INDIVIDUALS WHO NEED A SURROGATE TO MAKE THEIR DECISIONS. 317010 390429 OTHER PROGRAM SERVICES: FINANCIAL COUNSELING AND EDUCATION: CERTIFIED COUNSELORS AND COACHES, PROVIDED ONE-ON-ONE FINANCIAL EDUCATION, SUPPORT AND INTERVENTION TO FAMILIES WISHING TO IMPROVE PERSONAL FINANCES. INDIVIDUALS ATTENDED FINANCIAL EDUCATION, BUDGET MANAGEMENT, FIRST-TIME HOMEBUYER AND OTHER FINANCIAL RELATED WORKSHOPS/CLASSES OFFERED. REPRESENTATIVE PAYEE: LIFESPAN REPRESENTATIVE PAYEES SERVED INDIVIDUALS BY PRIORITIZING EXPENSES AND BILL PAYING BASED ON BUDGET PLANS. FOR EACH NEW INDIVIDUAL, A COMPREHENSIVE IN PERSON ASSESSMENT IS COMPLETED TO DETERMINE DAY-TO-DAY NEEDS AND A BUDGET GIVING SPECIAL CONSIDERATION TO UTILITIES, FOOD, MEDICAL EXPENSES, AND DISCRETIONARY SPENDING. SCHOOL-BASED SOCIAL/SERVICE WORKERS: LIFESPAN ASSISTED STUDENTS MOVING CLOSER TO GRADUATION AND A MORE PROMISING FUTURE BY PROVIDING SOCIAL SERVICE INTERVENTIONS AND RESOURCES THROUGH THE SCHOOL BASED PROGRAMS. 3133946 true true false false false false false false true true true false false true false 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 0 0 59 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 0 855695 109645 0 false true false 0 9503 124674 134177 GOVT & SERVICE FEES 624100 3920317 3920317 FEES FROM AFFILIATES 900099 30156 30156 0 0 0 0 3950473 75232 75232 12229 7901 4328 0 4328 4328 118954 118954 0 118954 118954 BAD DEBT RECOVERY 900099 24961 24961 0 0 0 0 24961 4308125 3975434 0 198514 2539029 2258535 280494 60580 54072 6508 225591 201354 24237 185047 165166 19881 7042 7042 89020 14551 74469 0 27623 27623 56862 55103 1759 73821 36641 37180 35832 35832 41285 41285 16551 7168 9383 102800 66191 36609 53746 51375 2371 EVENT SUPPLIES 50500 50500 REPAIRS & MAINTENANCE 22213 14034 8179 DUES & SUBSCRIPTIONS 2114 2114 0 0 0 0 3589656 3018089 571567 0 0 0 729829 290440 0 0 0 0 2598835 1534969 1107336 1063866 471149 528948 0 0 4562670 5039906 6870984 6923160 76690 85035 13207 788 994234 1040116 0 0 501077 0 1585208 1125939 5074274 5576320 211502 220901 5285776 5797221 6870984 6923160 X 718469 -63176 -143848 X false true true true true X 97551 667289 947124 136204 134177 1982345 0 0 97551 667289 947124 136204 134177 1982345 121281 1861064 30379 38217 34226 30643 87461 220926 0 0 0 0 0 0 0 2203271 20199616 0.84468 0.89181 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 211501 1000 21466 10305 2761 220901 193356 600 30734 10731 2458 211501 195974 500 9301 10715 1704 193356 245856 -36593 10655 2634 195974 193957 54353 2454 245856 1.0 0.0 0.0 true false 75000 75000 2013866 1100341 913525 72975 64142 8833 436994 370486 66508 1063866 BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS - LIFESPAN ENDOWMENT FUND 220901 CLIENT CUSTODIAL FUNDS 1040116 INTERCOMPANY RECEIVABLE 3778889 5039906 Federal Income Taxes DUE TO RELATED PARTY 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part IV, Line 2b Explanation of escrow agreement FUNDS THAT ARE BEING HELD IN A CUSTODIAL NATURE RELATED TO THE CONSUMER CREDIT COUNSELING AND PAYEE PROGRAMS ARE REPORTED AS RESTRICTED CASH AND THE CORRESPONDING LIABILITY IS REPORTED AS CUSTODIAL DEPOSITS. Schedule D, Part V, Line 4 Intended uses of endowment funds INVESTMENT PHILOSOPHY - THE ENDOWED FUNDS ESTABLISHED ARE GIVEN CONSTANT STEWARDSHIP BY THE BOARD OF DIRECTORS AND PROFESSIONAL STAFF TO ENSURE THAT THEIR INTENDED PURPOSES ARE CARRIED OUT WITHIN A CONSTANTLY CHANGING ENVIRONMENT. THE LIFESPAN ENDOWMENT FUND IS ADMINISTERED BY THE FOUNDATION. INVESTMENTS ARE MADE IN A MANNER CONSISTENT WITH THE FOUNDATION'S INVESTMENT POLICY TO PRODUCE INCOME AND CAPITAL GAINS THROUGH A DIVERSIFIED PORTFOLIO. SPENDING POLICY - THE PURPOSE OF A SPENDING POLICY IS TO OFFER DONORS AND BENEFICIARIES A PROJECTED AMOUNT OF MONEY THAT WILL BE AVAILABLE FOR DISTRIBUTION ON AN ANNUAL BASIS, WHILE PRESERVING THE FUND ITSELF FOR PERPETUITY AND ALLOWING FOR FUND GROWTH. A POLICY ALLOWS DONORS TO PLAN FOR AND BUDGET THEIR ANNUAL CHARITABLE GIFTS. FOR ORGANIZATIONS, A SPENDING RATE POLICY OFFERS THE CHANCE TO PLAN FOR AND BUDGET INCOME FROM INVESTMENTS. THE LIFESPAN ENDOWMENT FUND IS ADMINISTERED BY THE FOUNDATION. THE ORGANIZATION REQUESTS THAT DISBURSEMENTS SHALL BE MADE TO SUPPORT THE OPERATIVE AND ASSOCIATED NEEDS OF THE ORGANIZATION, 5% OF THE FUND BALANCE, COMPUTED ON A 12-QUARTER ROLLING AVERAGE, TO BE PAID ANNUALLY TO THE ORGANIZATION. 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 501(C)(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 false false false false false false BRETT KIRKPATRICK PRESIDENT & CEO 0 412583 0 45435 0 64546 0 52017 0 22611 0 597192 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 0 287779 0 31800 0 13552 0 10962 0 24055 0 368148 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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 III, Line 4a-4c Description of program services (Expenses $ including grants of $) SCHOOL-BASED SOCIAL/SERVICE WORKERS: LIFESPAN ASSISTED STUDENTS MOVING CLOSER TO GRADUATION AND A MORE PROMISING FUTURE BY PROVIDING SOCIAL SERVICE INTERVENTIONS AND RESOURCES THROUGH THE SCHOOL BASED PROGRAMS. 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 DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER TO RELATED ORGANIZATION - -143848; Total - -143848; FORM 990, PART VII, SECTION B 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. FORM 990, PAGE 12 PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. LIFESPAN SERVICES LLC 1900 FAIRGROVE AVE HAMILTON OH 45011 310536660 OWNER OF BUILDING AT 1900 FAIRGROVE AVE OH 12229 1063865 LIFESPAN INC COLONIAL SENIOR SERVICES 230 LUDLOW STREET HAMILTON OH 45011 311596262 SENIOR SERVICES OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS false COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(c)(3) 7 COMMUNITY FIRST 31-0536660 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 CENTER OH 501(c)(3) 10 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 false false false true true true true false true true