Civic Intelligence

Community for New Direction Inc

EIN 31-1430278 • 501(c)3 • Columbus, OH

Profile

Through innovative programs and positive relationships, community for new direction (cnd)empowers individuals to achieve their potential. Cnd responds to community needs and serves inner-city, economically distressed neighborhoods. Cnd provides mental health and substance use disorder treatment services to adults. Cnd also provides program services to youth grades k-12 to reduce the use and abuse of alcohol, tobacco, and other drugs.

Refreshing map…

993 E Main StreetColumbus, OH 43205

cndonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.66x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.62x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

38th percentile

0.0%

Higher net margin than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$182,791

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

63rd percentile

8.5%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,199,192

Up $2,707,234 (+109%) from 2021

Liabilities

Up

$3,408,862

Up $2,008,755 (+143%) from 2021

Net Assets

Up

$1,790,330

Up $698,479 (+64%) from 2021

Revenue

Up

$5,522,673

Up $335,512 (+6.5%) from 2021

Expenses

Up

$5,520,492

Up $575,837 (+12%) from 2021

Net Income

Down

$2,181

Down $240,325 (-99%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2019: $1,730,660Liabilities 2019: $1,216,653Net Assets 2019: $514,0072019Assets 2020: $2,543,890Liabilities 2020: $1,694,545Net Assets 2020: $849,3452020Assets 2021: $2,491,958Liabilities 2021: $1,400,107Net Assets 2021: $1,091,8512021Assets 2024: $5,199,192Liabilities 2024: $3,408,862Net Assets 2024: $1,790,3302024

Highlighted filing

2024

Assets$5,199,192
Liabilities$3,408,862
Net Assets$1,790,330

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2019: $3,667,259Expenses 2019: $3,620,162Net Income 2019: $47,0972019Revenue 2020: $4,744,836Expenses 2020: $4,409,498Net Income 2020: $335,3382020Revenue 2021: $5,187,161Expenses 2021: $4,944,655Net Income 2021: $242,5062021Revenue 2024: $5,522,673Expenses 2024: $5,520,492Net Income 2024: $2,1812024

Highlighted filing

2024

Revenue$5,522,673
Expenses$5,520,492
Net Income$2,181

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 14, 2025
Return Version
2024v5.0
Gross Receipts
$5,522,673
Mission and Program Overview

Mission

Through innovative programs and positive relationships, community for new direction (cnd)empowers individuals to achieve their potential. Cnd responds to community needs and serves inner-city, economically distressed neighborhoods. Cnd provides mental health and substance use disorder treatment services to adults. Cnd also provides program services to youth grades k-12 to reduce the use and abuse of alcohol, tobacco, and other drugs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,480,437$4,342,831▼ $137,606
Accounts Receivable$165,009$397,861▲ $232,852
Pledges and Grants Receivable$19,254$323,129▲ $303,875
Cash and Non-Interest-Bearing Accounts$123,256$105,667▼ $17,589
Prepaid Expenses and Deferred Charges$2,510$2,140▼ $370
Investments in Publicly Traded Securities$671$671→ $0
Total Assets$4,792,805$5,199,192▲ $406,387
Other Assets Total$1,668$26,893▲ $25,225
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,322,549$1,869,249▼ $453,300
Accounts Payable and Accrued Expenses$472,362$1,315,212▲ $842,850
Deferred Revenue$209,745$224,401▲ $14,656
Total Liabilities$3,004,656$3,408,862▲ $404,206
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,766,577$1,765,105▼ $1,472
Net Assets With Donor Restrictions$21,572$25,225▲ $3,653
Total Net Assets Fund Balance$1,788,149$1,790,330▲ $2,181
Total Liabilities and Net Assets / Fund Balance$4,792,805$5,199,192▲ $406,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,889,116$767,591$4,656,707
Other Land Buildings$314,856$62,143$376,999
Equipment$138,859$27,406$166,265
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John DawsonPresident &FT$175,591$7,200$182,791
John DawsonPresident & CEO-$175,591-$175,591

Board Members and Trustees

NameTitle
Kailee GooldChair
Jessica Wilkins-bibbsVice Chair
Ashlee MelickBoard Member
Bryant YoungBoard Member
Danielle SturgisBoard Member
Jason GuagentiBoard Member
Jeffery CarterBoard Member
Kanesha MossBoard Member
Sandy SimpsonBoard Member
Tracy CloudBoard Member
Lisa CarterSecretary
Ryan SullivanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,821,899
Program Service Revenue
$2,584,282
Investment Income
$0
Other Revenue
$116,492
All Other Contributions
$105,406
Change in Net Assets
$2,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,522,673
Total Revenue per Audited Statements
$5,522,673
Total Revenue per Form 990
$5,522,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,729,303
Other Expenses$1,791,189
Total Fundraising Expense$35,574
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,680,376$86,018$22,409$2,788,803
Fees for Services Other$459,123$23,400-$482,523
Other Employee Benefits$438,634$34,042$1,477$474,153
Occupancy$338,495$13,660$1,207$353,362
Payroll Taxes$280,268$8,286$2,202$290,756
Current Officers, Directors, Trustees, and Key Employees$166,539$7,920$1,132$175,591
Depreciation Depletion$153,091$1,253$271$154,615
Travel$125,786$3,352$479$129,617
Interest$80,628$20,082$206$100,916
Office Expenses$59,769$25,467$1,388$86,624
Fees for Services Accounting$59,815$4,891$483$65,189
Insurance$62,135$1,290$356$63,781
Other Expenses$1,135$2,183$2,547$4,730
Conferences and Meetings$2,984$17-$3,001
Total Functional Expenses$5,235,924$248,994$35,574$5,520,492

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,520,492
Total Expenses per Audited Statements$5,520,492
Total Expenses per Form 990$5,520,492
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 2

Tracy cloud bryant young director director married

Form 990, Page 6, Part VI, Line 11B

The form 990 is provided electronically to all board members for review and comment prior to filing.

Form 990, Page 6, Part VI, Line 12C

The board of directors are responsible for communication when a conflict arises. The board then discusses the conflict of interest and votes on matters at hand. The board of directors are required to sign a conflict of interest statement on an annual basis.

Form 990, Page 6, Part VI, Line 15A

Salary and compensation recommendations for the ceo/president and other key employees of the organization are provided other board of directors or a subcommittee for review and approval. The board then surveys demographic information for ceo/president pay of other organizations that are similar in size and in the same geographic area.

Form 990, Page 6, Part VI, Line 15B

Salary and compensation recommendations for the ceo/president and other key employees of the organization are provided other board of directors or a subcommittee for review and approval. The board then surveys demographic information for ceo/president pay of other organizations that are similar size in the same area.

Form 990, Page 6, Part VI, Line 19

Governing documents, the conflict of interest policy and the financial statements are available to the public at the organization's office.

Filing and Contact Details

Filer

Filer Name
Community for New Direction Inc
EIN
31-1430278
Phone
6142721464
Address
993 E MAIN STREET, COLUMBUS, OH 43205

Signing Officer

Name
John Dawson
Title
President & CEO
Phone
6142721464
Signed
2025-07-14

Organization Details

Principal Officer
John Dawson
Formed
1989
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
113
Volunteers
11

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Through innovative programs and positive relationships, community for new direction (cnd)empowers individuals to achieve their potential. Cnd responds to community needs and serves inner-city, economically distressed neighborhoods. Cnd provides mental health and substance use disorder treatment services to adults. Cnd also provides program services to youth grades k-12 to reduce the use and abuse of alcohol, tobacco, and other drugs.

Form 990, Page 2, Part III, Line 4A

Prevention program - this program provides alcohol, tobacco, other drug and violence (atod-v) prevention through academic support and leadership development training for children throughout their school career, even during summer vacation and as they make their way to college and the job force. Many of the students we serve are part of our services from kindergarten to graduation. Cnd prides itself on being responsive to community needs, serving the inner city, and collaborating with schools in economically distressed neighborhoods in order to achieve its purposes. Our afterschool and summer camp program team spent one hour per day (including prep time) assisting kindergarten to third grade students in reading and comprehension for 39 weeks and two hours per week working with family stabilization in reading and comprehension. We utilized third grade reading games, activities and audio/visual tools to encourage excitement in reading. Our intervention program provided summer youth engagement job readiness services which prepared over 32 youth participants for future employment and introduced them to various careers and industries. This program placed youth in jobs and provided training which allowed them to gain practical skills such as resume writing and interviewing techniques as well as exploring various careers and professional roles through interactions with local companies and individuals.

Form 990, Page 2, Part III, Line 4B

Mental health and substance use disorder treatment- cnd offers comprehensive substance use disorder and mental health treatment programs licensed by the ohio department of mental health and addiction services. In 2022 cnd received its second 3-year accreditation from carf (commission on accreditation of rehabilitation facilities) international through may of 2025. In addition, cnd offers a special program for native americans operated in conjunction with the staff from the red bird center. Cnd also works with local programs such as kappa foundation community connector program and ethiopian tewahedo social services(etss)community navigator program which provides community outreach, public awareness, educational workshops on treatment services available to individuals in the community. In 2023 cnd opened the first phase of a two-phase behavioral health campus in columbus, ohio. The new 12,000 gross square feet facility will allow us to provide vitally needed services to more clients.

Form 990, Part XI, Line 9

Direct fundraising expense 0 direct fundraising expenses 0

Financial Statement Notes

Schedule D, Page 3, Part X

The agency is tax-exempt under section 501(c)(3) of the internal revenue code. Consequently, no provisions for income taxes have been made in the accompanying financial statements. Additionally, the internal revenue service has not classified the agency as a private organization because it is an organization of the type described in sections 509(a)(1) and 170 (b) (a)(vi) of the code. The agency follows financial accounting standards board ("fasb") guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the agency may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the agency, and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. On december 31, 2024, there were no material unrecognized tax benefits identified or recorded as liabilities. The agency files form 990 in the u.s. Federal jurisdiction. The agency's federal exempt organization tax returns are subject to examination by the internal revenue service, generally for three years after they are filed. All tax returns for years ending after december 31, 2021 are open for examination.

Schedule D, Page 4, Part XI, Line 4B

Direct fundraising expense 0

Schedule D, Page 4, Part XII, Line 2D

Direct fundraising expenses 0

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IRS990/MissionDesc0THROUGH INNOVATIVE PROGRAMS AND POSITIVE RELATIONSHIPS, COMMUNITY FOR NEW DIRECTION (CND)EMPOWERS INDIVIDUALS TO ACHIEVE THEIR POTENTIAL. CND RESPONDS TO COMMUNITY NEEDS AND SERVES INNER-CITY, ECONOMICALLY DISTRESSED NEIGHBORHOODS. CND PROVIDES MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT SERVICES TO ADULTS. CND ALSO PROVIDES PROGRAM SERVICES TO YOUTH GRADES K-12 TO REDUCE THE USE AND ABUSE OF ALCOHOL, TOBACCO, AND OTHER DRUGS.
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IRS990/PrincipalOfficerNm0JOHN DAWSON
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IRS990/ProgramServiceRevenueGrp/Desc0TREATMENT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1RECOVERY HOME SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM AND CLIENT FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0MENTAL HEALTH AND SUBSTANCE USE DISORDER TREATMENT- CND OFFERS COMPREHENSIVE SUBSTANCE USE DISORDER AND MENTAL HEALTH TREATMENT PROGRAMS LICENSED BY THE OHIO DEPARTMENT OF MENTAL HEALTH AND ADDICTION SERVICES. IN 2022 CND RECEIVED ITS SECOND 3-YEAR ACCREDITATION FROM CARF (COMMISSION ON ACCREDITATION OF REHABILITATION FACILITIES) INTERNATIONAL THROUGH MAY OF 2025. IN ADDITION, CND OFFERS A SPECIAL PROGRAM FOR NATIVE AMERICANS OPERATED IN CONJUNCTION WITH THE STAFF FROM THE RED BIRD CENTER. CND ALSO WORKS WITH LOCAL PROGRAMS SUCH AS KAPPA FOUNDATION COMMUNITY CONNECTOR PROGRAM AND ETHIOPIAN TEWAHEDO SOCIAL SERVICES(ETSS)COMMUNITY NAVIGATOR PROGRAM WHICH PROVIDES COMMUNITY OUTREACH, PUBLIC AWARENESS, EDUCATIONAL WORKSHOPS ON TREATMENT SERVICES AVAILABLE TO INDIVIDUALS IN THE COMMUNITY. IN 2023 CND OPENED THE FIRST PHASE OF A TWO-PHASE BEHAVIORAL HEALTH CAMPUS IN COLUMBUS, OHIO. THE NEW 12,000 GROSS SQUARE FEET FACILITY WILL ALLOW US TO PROVIDE VITALLY NEEDED SERVICES TO MORE CLIENTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RECOVERY RESIDENCE - CND OPENED A LEVEL III RECOVERY RESIDENCE IN FRANKLIN COUNTY AS PART OF THE CONTINUUM OF CARE FOR OUR MENTAL HEALTH AND SUBSTANCE USE DISORDER PROGRAM. OUR RECOVERY HOUSING SERVES 5 RESIDENTS IN THE PROCESS OF RECOVERY FROM SUBSTANCE ABUSE DISORDERS. THE HOUSE PROVIDES A LIVING ENVIRONMENT FREE FROM ALCOHOL AND ILLICIT DRUG USE WITH A FOCUS ON PEER SUPPORT AND SUPPORT SERVICES WHICH INCLUDE LIFE SKILL DEVELOPMENT SUCH AS BUDGETING AND EMPLOYMENT SKILLS FROM STAFF WHO ARE CERTIFIED OHIO PEER RECOVERY COACHES EMPLOYED BY CND.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 341,905 BWC REIMBURSEMENT 217,103
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE AGENCY AS A PRIVATE ORGANIZATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B) (A)(VI) OF THE CODE. THE AGENCY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE AGENCY MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE AGENCY, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON DECEMBER 31, 2024, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE AGENCY FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE AGENCY'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2021 ARE OPEN FOR EXAMINATION.
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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