Civic Intelligence

Community First Pharmacy

990 • Fiscal year 2017 • EIN 26-0653514

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

230 Ludlow StreetHamilton, OH 45011

(513) 785-4742

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$330,459

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

56th percentile

5.4%

Faster asset growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

28%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,019,751

Up $59,097 (+6.2%) from 2015

Net Assets

Up

$1,012,261

Up $150,676 (+17%) from 2015

Liabilities

Down

$7,490

Down $91,579 (-92%) from 2015

Revenue

Up

$4,503,672

Up $988,972 (+28%) from 2015

Expenses

Up

$4,366,135

Up $967,134 (+28%) from 2015

Net Income

Up

$137,537

Up $21,838 (+19%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $716,682Liabilities 2010: $165,019Net Assets 2010: $551,6632010Assets 2011: $953,252Liabilities 2011: $328,770Net Assets 2011: $624,4822011Assets 2012: $1,093,816Liabilities 2012: $385,738Net Assets 2012: $708,0782012Assets 2013: $1,015,612Liabilities 2013: $276,404Net Assets 2013: $739,2082013Assets 2014: $1,117,023Liabilities 2014: $371,137Net Assets 2014: $745,8862014Assets 2015: $960,654Liabilities 2015: $99,069Net Assets 2015: $861,5852015Assets 2017: $1,019,751Liabilities 2017: $7,490Net Assets 2017: $1,012,2612017Assets 2018: $1,582,003Liabilities 2018: $328,173Net Assets 2018: $1,253,8302018Assets 2019: $2,505,920Liabilities 2019: $1,148,184Net Assets 2019: $1,357,7362019Assets 2020: $2,210,796Liabilities 2020: $538,384Net Assets 2020: $1,672,4122020Assets 2021: $2,746,412Liabilities 2021: $657,850Net Assets 2021: $2,088,5622021Assets 2022: $2,347,840Liabilities 2022: $487,842Net Assets 2022: $1,859,9982022

Highlighted filing

2017

Assets$1,019,751
Liabilities$7,490
Net Assets$1,012,261

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,397,7462010Expenses 2011: $2,421,9562011Expenses 2012: $2,679,3622012Expenses 2013: $2,317,2812013Revenue 2014: $2,819,899Expenses 2014: $2,813,221Net Income 2014: $6,6782014Revenue 2015: $3,514,700Expenses 2015: $3,399,001Net Income 2015: $115,6992015Revenue 2017: $4,503,672Expenses 2017: $4,366,135Net Income 2017: $137,5372017Revenue 2018: $4,086,102Expenses 2018: $3,838,232Net Income 2018: $247,8702018Revenue 2019: $4,137,206Expenses 2019: $4,014,760Net Income 2019: $122,4462019Revenue 2020: $4,869,400Expenses 2020: $4,524,210Net Income 2020: $345,1902020Revenue 2021: $5,883,409Expenses 2021: $5,440,252Net Income 2021: $443,1572021Revenue 2022: $7,099,255Expenses 2022: $7,327,819Net Income 2022: -$228,5642022

Highlighted filing

2017

Revenue$4,503,672
Expenses$4,366,135
Net Income$137,537
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.0
Gross Receipts
$4,503,672
Mission and Program Overview

Mission

PUBLIC CHARITY UNDER 170(b) (1) (A) (vi) TO EDUCATE CONSUMERS AND PROVIDE ACCESSIBLE AND AFFORDABLE PHARMACEUTICAL SOLUTIONS TO MEET THE HEALTH CARE NEEDS OF INDIVIDUALS AND ORGANIZATIONS THROUGHOUT BUTLER COUNTY.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$431,739$420,407▼ $11,332
Accounts Receivable-$280,178-
Cash and Non-Interest-Bearing Accounts$360,024$165,932▼ $194,092
Land, Buildings, and Equipment, Net$157,548$148,367▼ $9,181
Prepaid Expenses and Deferred Charges$18,568$4,867▼ $13,701
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$967,879$1,019,751▲ $51,872
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$77,140--
Other Liabilities$16,015$7,490▼ $8,525
Total Liabilities$93,155$7,490▼ $85,665
Net Assets / Fund Balance
Unrestricted Net Assets$874,724$1,012,261▲ $137,537
Total Net Assets Fund Balance$874,724$1,012,261▲ $137,537
Total Liabilities and Net Assets / Fund Balance$967,879$1,019,751▲ $51,872

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$125,884$29,451$155,335
Other Land Buildings$22,483$69,063$91,546
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Lifeline PharmacyPharmacy Supplies3699 SYMMES ROAD, Hamilton, OH 45015$277,013
Revenue and Support

Revenue Composition

Contributions and Grants
$600
Program Service Revenue
$4,503,021
Investment Income
$51
Other Revenue
$0
All Other Contributions
$600
Change in Net Assets
$137,537
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,066,004
Salaries, Compensation, and Employee Benefits$300,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$395,711$60,000-$455,711
Other Salaries and Wages$251,751--$251,751
Other Employee Benefits$28,608--$28,608
Occupancy$20,308--$20,308
Payroll Taxes$19,772--$19,772
Travel$17,840--$17,840
Depreciation Depletion$9,931--$9,931
Information Technology$4,534--$4,534
Other Expenses$2,700--$2,700
Insurance$1,657--$1,657
Fees for Services Legal$100--$100
All Other Expenses$49--$49
Total Functional Expenses$4,306,135$60,000$0$4,366,135
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll & Vacation$7,490
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The copy of 990 was reviewed by the governing body prior to mailing of the 990.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board is required to file annually a conflict of interest statement for community first pharmacy. All issues are reviewed and immediately resolved.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive committee is responsible for performing top management compensation packages including benefits.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Community First Pharmacy
EIN
26-0653514
Phone
5137854742
Address
230 LUDLOW STREET, HAMILTON, OH 45011

Signing Officer

Name
Mark Zoellner
Title
CFO
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
7

Preparer

Firm
Barnthouse & Cornett CPAs LTD
Address
1350 Eaton Ave, Hamilton, OH 45013
Preparer
Mary E Cornett
Phone
5138637666
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05400
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0232
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt04503021
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03522822
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03514623
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02819349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02344636
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016704451
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03523322
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02819899
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02348386
IRS990ScheduleA/Total509Grp/TotalAmt016709851
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02819899
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016710083
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0125884
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029451
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0155335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022483
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt069063
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt091546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07490
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL & VACATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0148367
IRS990ScheduleD/TotalLiabilityAmt07490
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1183236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt06000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt16000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017944
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt17681
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFREY P THURMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARK ZOELLNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0330459
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1196917
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COPY OF 990 WAS REVIEWED BY THE GOVERNING BODY PRIOR TO MAILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD IS REQUIRED TO FILE ANNUALLY A CONFLICT OF INTEREST STATEMENT FOR COMMUNITY FIRST PHARMACY. ALL ISSUES ARE REVIEWED AND IMMEDIATELY RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR PERFORMING TOP MANAGEMENT COMPENSATION PACKAGES INCLUDING BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0270223153
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C-CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0CATERING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0COACH HOUSE CATERING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0230 LUDLOW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0HAMILTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd045011
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.49$1.86$7.10$7.33$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.66$2.09$5.88$5.44$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.54$1.67$4.87$4.52$0.35
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$1.15$1.36$4.14$4.01$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.33$1.25$4.09$3.84$0.25
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.01$1.01$4.50$4.37$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.10$0.86$3.51$3.40$0.12
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.37$0.75$2.82$2.81$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.28$0.74$2.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.39$0.71$2.68
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.33$0.62$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.17$0.55$1.40