Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2020 • EIN 81-1706481

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 09, 2021

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

0.24x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.11x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

53rd percentile

6.8%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$117,700

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 28.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

75th percentile

35%

Faster asset growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

4.5%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$198,973

Up $52,026 (+35%) from 2019

Net Assets

Up

$151,913

Up $28,160 (+23%) from 2019

Liabilities

Up

$47,060

Up $23,866 (+103%) from 2019

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin53rd percentile

Revenue

Up

$416,401

Up $18,024 (+4.5%) from 2019

Expenses

Up

$388,241

Up $18,470 (+5.0%) from 2019

Net Income

Down

$28,160

Down $446 (-1.6%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2020

Assets$198,973
Liabilities$47,060
Net Assets$151,913
Open 2020 Filing

Operations Trend

Revenue Growth69th 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

2020

Revenue$416,401
Expenses$388,241
Net Income$28,160
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 9, 2021
Return Version
2019v5.2
Gross Receipts
$416,401
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$102,856$96,506▼ $6,350
Savings and Temporary Cash Investments$5,000$60,856▲ $55,856
Accounts Receivable$24,947$32,196▲ $7,249
Prepaid Expenses and Deferred Charges$7,848$4,800▼ $3,048
Land, Buildings, and Equipment, Net$6,296$4,615▼ $1,681
Total Assets$146,947$198,973▲ $52,026
Liabilities
Accounts Payable and Accrued Expenses$22,604$46,470▲ $23,866
Deferred Revenue$590$590→ $0
Total Liabilities$23,194$47,060▲ $23,866
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$123,753$151,913▲ $28,160
Total Net Assets Fund Balance$123,753$151,913▲ $28,160
Total Liabilities and Net Assets / Fund Balance$146,947$198,973▲ $52,026

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,615$4,696$9,311
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer O'DonnellCEOFT$117,700$117,700

Board Members and Trustees

NameTitle
Rob MenkePresident
Celeste Waller-TrimbleVice President
Katherine BeckerTrustee
Kristen PleiningerTrustee
Sherrie KleinholtzTrustee - Left 2/2020
Carly ShermanSecretary - Started 4/13/2020
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$283,558
Program Service Revenue
$131,530
Investment Income
$0
Other Revenue
$1,313
Change in Net Assets
$28,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,401
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$416,401
Total Revenue per Form 990
$416,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$220,282
Salaries, Compensation, and Employee Benefits$167,959
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$90,629$27,071-$117,700
Conferences and Meetings$42,211--$42,211
Other Salaries and Wages$30,594$1,364-$31,958
Fees for Services Other$5,005$20,315-$25,320
Payroll Taxes$14,824$3,477-$18,301
Occupancy$13,949$3,272-$17,221
Office Expenses$9,082$2,130-$11,212
Insurance$4,585$1,076-$5,661
Other Expenses$1,888$1,250-$3,138
Travel$2,317--$2,317
Depreciation Depletion$1,362$319-$1,681
Total Functional Expenses$327,417$60,824$0$388,241

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$388,241
Total Expenses per Audited Statements$388,241
Total Expenses per Form 990$388,241
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
Audit committee
Yes
Backup withholding compliance
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
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 4 employees who received W-2 forms in 2019.”

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 and documented in our minutes.”

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 latest salary package was offered to the CEO (the only employee with that level of salary). That package was then reviewed by the outside HR firm managing all payroll who then advised the board about the appropriateness of the package.”

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
2021-02-09
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
5

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/Form990PartVIISectionAGrp/TitleTxt3Secretary - Started 4/13/2020
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IRS990/ProgramServiceRevenueGrp/Desc0Forensic Evaluation Se
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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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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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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 4 employees who received W-2 forms in 2019.
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 and documented in our minutes.
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 latest salary package was offered to the CEO (the only employee with that level of salary). That package was then reviewed by the outside HR firm managing all payroll who then advised the board about the appropriateness of the package.
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/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt0101 High Street
IRS990/USAddress/CityNm0Hamilton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045011
IRS990/VotingMembersGoverningBodyCnt05
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer O'Donnell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05138694014
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Forensic Evaluation Service Center
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ReturnHeader/Filer/USAddress/AddressLine1Txt0101 High Street
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$198,973
Liabilities
$47,060
Net assets
$151,913
Revenue
$416,401
Expenses
$388,241
Net income
$28,160
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
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.47$1.52$4.16$3.88$0.28
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$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