Civic Intelligence

Lifepoint Solutions Family Service of Cincinnati Area

990 • Fiscal year 2017 • EIN 31-0536973

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 19, 2018

3730 Glenway AvenueCincinnati, OH 45205

(513) 381-6300

Siviq Scores

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

Liabilities / Assets

76th percentile

0.56x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

2.53x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

59th percentile

5.8%

Higher net margin than 59% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

90th percentile

33%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

2.5%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$12,750,091

Up $3,165,464 (+33%) from 2016

Net Assets

Up

$5,556,068

Up $218,535 (+4.1%) from 2016

Liabilities

Up

$7,194,023

Up $2,946,929 (+69%) from 2016

Revenue

Up

$2,839,465

Up $69,622 (+2.5%) from 2016

Expenses

Up

$2,675,094

Up $112,721 (+4.4%) from 2016

Net Income

Down

$164,371

Down $43,099 (-21%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $3,917,119Liabilities 2011: $1,287,795Net Assets 2011: $2,629,3242011Assets 2012: $4,097,982Liabilities 2012: $449,118Net Assets 2012: $3,648,8642012Assets 2013: $4,347,485Liabilities 2013: $412,186Net Assets 2013: $3,935,2992013Assets 2014: $4,804,184Liabilities 2014: $391,234Net Assets 2014: $4,412,9502014Assets 2015: $6,095,599Liabilities 2015: $962,031Net Assets 2015: $5,133,5682015Assets 2016: $9,584,627Liabilities 2016: $4,247,094Net Assets 2016: $5,337,5332016Assets 2017: $12,750,091Liabilities 2017: $7,194,023Net Assets 2017: $5,556,0682017Assets 2018: $15,466,499Liabilities 2018: $9,980,266Net Assets 2018: $5,486,2332018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$12,750,091
Liabilities$7,194,023
Net Assets$5,556,068

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,582,3252011Expenses 2012: $1,804,8612012Expenses 2013: $2,198,2872013Revenue 2014: $2,912,297Expenses 2014: $2,489,595Net Income 2014: $422,7022014Revenue 2015: $3,415,588Expenses 2015: $2,696,679Net Income 2015: $718,9092015Revenue 2016: $2,769,843Expenses 2016: $2,562,373Net Income 2016: $207,4702016Revenue 2017: $2,839,465Expenses 2017: $2,675,094Net Income 2017: $164,3712017Revenue 2018: $2,349,423Expenses 2018: $2,458,822Net Income 2018: -$109,3992018Revenue 2019: $416,555Expenses 2019: $383,034Net Income 2019: $33,5212019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2017

Revenue$2,839,465
Expenses$2,675,094
Net Income$164,371
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 19, 2018
Return Version
2016v3.0
Gross Receipts
$2,839,465
Mission and Program Overview

Mission

To ensure people with mental illness, addiction, and related challenges lead healthy and productive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,237,428$1,449,614▲ $212,186
Land, Buildings, and Equipment, Net$759,940$711,534▼ $48,406
Cash and Non-Interest-Bearing Accounts$1,130,081$651,500▼ $478,581
Accounts Receivable$196,166$253,121▲ $56,955
Pledges and Grants Receivable$279,980$185,748▼ $94,232
Prepaid Expenses and Deferred Charges$7,777--
Total Assets$9,584,627$12,750,091▲ $3,165,464
Other Assets Total$5,973,255$9,498,574▲ $3,525,319
Liabilities
Other Liabilities$3,826,086$6,995,153▲ $3,169,067
Mortgage Notes Payable Secured by Investment Property$229,335$0▼ $229,335
Accounts Payable and Accrued Expenses$191,673$198,870▲ $7,197
Total Liabilities$4,247,094$7,194,023▲ $2,946,929
Net Assets / Fund Balance
Unrestricted Net Assets$4,698,312$5,011,079▲ $312,767
Permanently Rstr Net Assets$351,647$351,647→ $0
Temporarily Rstr Net Assets$287,574$193,342▼ $94,232
Total Net Assets Fund Balance$5,337,533$5,556,068▲ $218,535
Total Liabilities and Net Assets / Fund Balance$9,584,627$12,750,091▲ $3,165,464

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$559,289$652,689$1,211,978
Equipment$6,245$261,260$267,505
Land$146,000-$146,000
Other Assets Org$9,485,033--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$307,047$13,395▲ $31,205-$351,647
2015$302,917-▲ $4,130-$307,047
2014$288,529$5,639▲ $8,749-$302,917
2013$269,082-▲ $32,978$13,531$288,529
2012$267,451-▲ $15,487$13,856$269,082
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Tawnya DunnChief Finance Officer-$128,780$128,780
Roger RosenbergerVice President, Business O-$121,624$121,624
Anne CombsVice President, Family & CPT$112,892$112,892

Board Members and Trustees

NameTitle
Bill CulpChair
Nick HahnVice Chair
Connie CunninghamDirector
Fred HeyseDirector
Gloria WalkerDirector
Grant HesserDirector
Jamie RamseyDirector
Janeen SharpshairDirector
Jim Thomas MDDirector
Ken ParkerDirector
Lamont TaylorDirector
Larry Graham MDDirector
Laurie RoesslerDirector
Nick ColluraDirector
Patti JacobsDirector
Richard BoydstonDirector
Stacy LynchDirector
Steve HarlamertDirector
Susan SchererDirector
Tom ArmstrongDirector
Jeff O'NeilChief Executive Officer
Tracey SkaleChief Medical Officer
Paula DehanSecretary
George WrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$996,684
Program Service Revenue
$1,770,144
Investment Income
$1,237
Other Revenue
$71,400
All Other Contributions
$43,122
Change in Net Assets
$164,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,839,465
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$54,164
Total Revenue per Audited Statements
$2,893,629
Total Revenue per Form 990
$2,839,465
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,935,770
Other Expenses$739,324
Total Fundraising Expense$12,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,382,081$147,796$9,414$1,539,291
Other Employee Benefits$192,954$25,962$814$219,730
Fees for Services Other$165,417$34,753$108$200,278
Payroll Taxes$104,628$10,853$729$116,210
Occupancy$59,708$16,223$188$76,119
Pension Plan Contributions$53,359$7,180-$60,539
Office Expenses$48,676$1,541$25$50,242
Depreciation Depletion$43,388$4,493$526$48,407
Travel$27,633$282$26$27,941
Other Expenses$17,874$6,169$837$24,043
Insurance$21,203--$21,203
Fees for Services Accounting-$5,964-$5,964
Interest$1,379--$1,379
Conferences and Meetings$832$287-$1,119
Advertising$199$69-$268
Total Functional Expenses$2,369,888$292,539$12,667$2,675,094

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,675,094
Total Expenses per Audited Statements$2,675,094
Total Expenses per Form 990$2,675,094
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Payables$6,995,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The Finance Committee reviews the 990 and reports to the board. The 990 is made available for board review if they desire.

Form 990, Part VI, Section B, line 12C

Written Conflict of Interest Policy explained at employee and board orientation and annual questionnaires are completed.

Form 990, Part VI, Section B, line 15

Executive compensation is determined based on the review by an independent person, voted on by the Executive Committee and documented in the minutes.

Form 990, Part VI, Section C, line 19

The governing documents are available on the Ohio Secretary of State's website. The conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Family Service of Cincinnati
EIN
31-0536973
Phone
5133816300
Address
3730 Glenway Avenue, Cincinnati, OH 45205

Signing Officer

Name
Jeff O'Neil
Title
Chief Executive Officer
Phone
5133816300
Signed
2018-03-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff O'Neil
Formed
1879
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
0
Volunteers
22

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization did not change its oversight or selection process during the current tax year.

Financial Statement Notes

Part V, Line 4:

Endowment funds are used to carry out the organization's mission.

Part X, Line 2:

The Organization and Affiliates are all individually exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio and Kentucky law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Forms 990 are subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt19Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt20Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt21Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt22Vice President, Family & C
IRS990/Form990PartVIISectionAGrp/TitleTxt23Vice President, Business O
IRS990/Form990PartVIISectionAGrp/TitleTxt24Chief Finance Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt25Chief Executive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt26Chief Medical Officer
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IRS990/MissionDesc0To ensure people with mental illness, addiction, and related challenges lead healthy and productive lives.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Parent and Child Division: Every child's emotional health is important and children and adolescents can suffer from a variety of social and emotional challenges that may interfere with all aspects of life. Our comprehensive resource network assists children and families to overcome them. Note: Family Service of Cincinnati Area also receives United Way contributions and other donations that are not included in the Revenue figure shown above, per IRS rules. Services include Every Child Succeeds, School Based Services and Parent Education.

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