Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2019 • EIN 81-1706481

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 28, 2020

Organization ProfileN/A
101 High StreetHamilton, OH 45011

(513) 869-4014

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.16x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

58th percentile

7.2%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

98th percentile

$113,231

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 28.4% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

68th percentile

16%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

-0.7%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$146,947

Up $20,528 (+16%) from 2018

Net Assets

Up

$123,753

Up $28,606 (+30%) from 2018

Liabilities

Down

$23,194

Down $8,078 (-26%) from 2018

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin58th percentile

Revenue

Down

$398,377

Down $2,670 (-0.7%) from 2018

Expenses

Down

$369,771

Down $19,420 (-5.0%) from 2018

Net Income

Up

$28,606

Up $16,750 (+141%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$1.0M$500K$0Assets 2018: $126,419Liabilities 2018: $31,272Net Assets 2018: $95,1472018Assets 2019: $146,947Liabilities 2019: $23,194Net Assets 2019: $123,7532019Assets 2020: $198,973Liabilities 2020: $47,060Net Assets 2020: $151,9132020Assets 2022: $362,772Liabilities 2022: $51,669Net Assets 2022: $311,1032022Assets 2025: $842,354Liabilities 2025: $169,664Net Assets 2025: $672,6902025

Highlighted filing

2019

Assets$146,947
Liabilities$23,194
Net Assets$123,753
Open 2019 Filing

Operations Trend

Revenue Growth47th percentile

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

$1.0M$500K$0Revenue 2018: $401,047Expenses 2018: $389,191Net Income 2018: $11,8562018Revenue 2019: $398,377Expenses 2019: $369,771Net Income 2019: $28,6062019Revenue 2020: $416,401Expenses 2020: $388,241Net Income 2020: $28,1602020Revenue 2022: $602,492Expenses 2022: $514,128Net Income 2022: $88,3642022Revenue 2025: $957,561Expenses 2025: $860,927Net Income 2025: $96,6342025

Highlighted filing

2019

Revenue$398,377
Expenses$369,771
Net Income$28,606
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 28, 2020
Return Version
2018v3.1
Gross Receipts
$398,377
Mission and Program Overview

Mission

To provide objective, efficient and expert mental health services to all aspects of the court system and the communities in our region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$93,596$102,856▲ $9,260
Accounts Receivable$18,971$24,947▲ $5,976
Prepaid Expenses and Deferred Charges$5,717$7,848▲ $2,131
Land, Buildings, and Equipment, Net$8,135$6,296▼ $1,839
Savings and Temporary Cash Investments$0$5,000▲ $5,000
Total Assets$126,419$146,947▲ $20,528
Liabilities
Accounts Payable and Accrued Expenses$27,112$22,604▼ $4,508
Deferred Revenue$4,160$590▼ $3,570
Total Liabilities$31,272$23,194▼ $8,078
Net Assets / Fund Balance
Unrestricted Net Assets$95,147$123,753▲ $28,606
Total Net Assets Fund Balance$95,147$123,753▲ $28,606
Total Liabilities and Net Assets / Fund Balance$126,419$146,947▲ $20,528

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,296$3,015$9,311
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer O'DonnellCEOFT$113,231$113,231

Board Members and Trustees

NameTitle
Holly Harris-Ifeakanwa - Left 4819President
Rob MenkePresident
Celeste Waller-TrimbleVice President
Katherine BeckerTrustee
Sherrie KleinholtzTrustee
Cindee Weber - Left 3119Secretary
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$260,264
Program Service Revenue
$138,113
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$28,606

Audited Revenue Reconciliation

Revenue per Audited Statements
$398,377
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$398,377
Total Revenue per Form 990
$398,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,310
Salaries, Compensation, and Employee Benefits$173,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$96,292$28,763-$125,055
Other Salaries and Wages$35,319$8,510-$43,829
Conferences and Meetings$31,180--$31,180
Occupancy$16,452$4,640-$21,092
Fees for Services Other$5,756$14,563-$20,319
Office Expenses$5,954$1,679-$7,633
Insurance$3,992$1,126-$5,118
Other Expenses$84$4,498-$4,582
Payroll Taxes$3,689$888-$4,577
Travel$3,065--$3,065
Depreciation Depletion$1,434$405-$1,839
Total Functional Expenses$303,521$66,250$0$369,771

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$369,771
Total Expenses per Audited Statements$369,771
Total Expenses per Form 990$369,771
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 3

“We subcontract with an employment services company (ERIGO Employment Services) for all of our payroll management needs. That includes filing W-2s under their employer number. We had 3 employees who received W-2 forms in 2018.”

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

“All current trustees were given the complete 990 for review and comment prior to signature by the CEO. The process was ultimately completed by vote over email.”

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

“Conflict of interest policies are reviewed and signed annually.”

Form 990, Part VI, Section B, line 15

“A survey of CEO salaries of similar financial sized organizations from around the region was conducted by the President of the Board and other members before the salary package was offered to the CEO (the only employee with that level of salary).”

Form 990, Part VI, Section C, line 19

“The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements are available within the annual report which is available upon request. The conflict of interest policy is available upon request.”

Filing and Contact Details

Filer

Filer Name
Forensic Evaluation Service Center
EIN
81-1706481
Phone
5138694014
Address
101 High Street, Hamilton, OH 45011

Signing Officer

Name
Jennifer O'Donnell
Title
CEO
Phone
5138694014
Signed
2020-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer O'Donnell
Formed
2016
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
208

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 process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is 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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Forensic Evaluations: The agency is one of ten accredited community forensic evaluation centers in the state of Ohio. We performed hundreds of mental health evaluations for the six counties identified as our assigned region in Ohio. These evaluations provide our local court systems with state supported expert psycholegal evaluations at a reduced cost because of the state grants.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
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IRS990/ProgSrvcAccomActy2Grp/Desc0Mandatory Parenting Education Classes were conducted for Butler County Domestic Relations Court under a contract with the agency to provide weekly classes following a pre-agreed upon protocol.
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IRS990/ProgSrvcAccomActy3Grp/Desc0There are 2 programs offered that dovetail with the other two main areas of services. These programs are psycholegal continuing education conference planning; and restoration of competency to stand trial for individuals who were primarily developmentally disabled or severely mentally ill.
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt06296
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03015
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09311
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0369771
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0398377
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Form 990 is 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0369771
IRS990ScheduleD/TotalRevenuePerForm990Amt0398377
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0398377
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0369771
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We subcontract with an employment services company (ERIGO Employment Services) for all of our payroll management needs. That includes filing W-2s under their employer number. We had 3 employees who received W-2 forms in 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All current trustees were given the complete 990 for review and comment prior to signature by the CEO. The process was ultimately completed by vote over email.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policies are reviewed and signed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A survey of CEO salaries of similar financial sized organizations from around the region was conducted by the President of the Board and other members before the salary package was offered to the CEO (the only employee with that level of salary).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements are available within the annual report which is available upon request. The conflict of interest policy is available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0146947
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0260264
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303521
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369771
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt031272
IRS990/TotalLiabilitiesGrp/EOYAmt023194
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0303521
IRS990/TotalProgramServiceRevenueAmt0138113
IRS990/TotalReportableCompFromOrgAmt0113231
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138113
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0398377
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0208
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126419
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0146947
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03065
IRS990/TravelGrp/TotalAmt03065
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt095147
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0123753
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 High Street
IRS990/USAddress/CityNm0Hamilton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045011
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer O'Donnell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05138694014
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Forensic Evaluation Service Center
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0811706481
ReturnHeader/Filer/PhoneNum05138694014
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 High Street
ReturnHeader/Filer/USAddress/CityNm0Hamilton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045011
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A2EC889BB8D6A2024E5FB2BEAEEA8A9D8C0F2872
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.196.129.6
ReturnHeader/FilingSecurityInformation/IPDt02020-02-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:42:06
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311119890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Barnes Dennig & Co LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 East Fourth Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cincinnati
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045202

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$146,947
Liabilities
$23,194
Net assets
$123,753
Revenue
$398,377
Expenses
$369,771
Net income
$28,606
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.42$1.70$6.73$9.58$8.61$0.97
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.52$3.11$6.02$5.14$0.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.47$1.52$4.16$3.88$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.23$1.24$3.98$3.70$0.29
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.31$0.95$4.01$3.89$0.12