Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2021 • EIN 81-1706481

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 21, 2022

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

79th percentile

0.12x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

76th percentile

0.06x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

58th percentile

14%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

98th percentile

$112,117

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

71st percentile

27%

Faster asset growth than 71% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

61st percentile

19%

Faster revenue growth than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$253,141

Up $54,168 (+27%) from 2020

Net Assets

Up

$222,739

Up $70,826 (+47%) from 2020

Liabilities

Down

$30,402

Down $16,658 (-35%) from 2020

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin58th percentile

Revenue

Up

$493,583

Up $77,182 (+19%) from 2020

Expenses

Up

$422,757

Up $34,516 (+8.9%) from 2020

Net Income

Up

$70,826

Up $42,666 (+152%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth71st 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 2021: $253,141Liabilities 2021: $30,402Net Assets 2021: $222,7392021Assets 2022: $362,772Liabilities 2022: $51,669Net Assets 2022: $311,1032022Assets 2025: $842,354Liabilities 2025: $169,664Net Assets 2025: $672,6902025

Highlighted filing

2021

Assets$253,141
Liabilities$30,402
Net Assets$222,739
Open 2021 Filing

Operations Trend

Revenue Growth61st 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 2021: $493,583Expenses 2021: $422,757Net Income 2021: $70,8262021Revenue 2022: $602,492Expenses 2022: $514,128Net Income 2022: $88,3642022Revenue 2025: $957,561Expenses 2025: $860,927Net Income 2025: $96,6342025

Highlighted filing

2021

Revenue$493,583
Expenses$422,757
Net Income$70,826
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 21, 2022
Return Version
2020v4.2
Gross Receipts
$493,583
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$96,506$155,982▲ $59,476
Savings and Temporary Cash Investments$60,856$61,358▲ $502
Accounts Receivable$32,196$27,987▼ $4,209
Prepaid Expenses and Deferred Charges$4,800$4,879▲ $79
Land, Buildings, and Equipment, Net$4,615$2,935▼ $1,680
Total Assets$198,973$253,141▲ $54,168
Liabilities
Accounts Payable and Accrued Expenses$46,470$28,732▼ $17,738
Deferred Revenue$590$1,670▲ $1,080
Total Liabilities$47,060$30,402▼ $16,658
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$151,913$222,739▲ $70,826
Total Net Assets Fund Balance$151,913$222,739▲ $70,826
Total Liabilities and Net Assets / Fund Balance$198,973$253,141▲ $54,168

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,935$6,376$9,311
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer O'DonnellCEOFT$107,494$4,623$112,117

Board Members and Trustees

NameTitle
Rob MenkePresident
Celeste Waller-TrimbleVice President
Katherine BeckerTrustee
Kristen PleiningerTrustee
Carly ShermanSecretary
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$330,194
Program Service Revenue
$162,594
Investment Income
$502
Other Revenue
$293
Change in Net Assets
$70,826

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,583
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$493,583
Total Revenue per Form 990
$493,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,773
Salaries, Compensation, and Employee Benefits$195,984
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$91,165$20,952-$112,117
Other Salaries and Wages$56,216$12,920-$69,136
Conferences and Meetings$24,734--$24,734
Fees for Services Other$3,073$20,025-$23,098
Occupancy$12,158$2,852-$15,010
Payroll Taxes$11,978$2,753-$14,731
Office Expenses$10,819$2,538-$13,357
Insurance$4,664$1,094-$5,758
Other Expenses$2,568$917-$3,485
Depreciation Depletion$1,361$319-$1,680
Total Functional Expenses$358,387$64,370$0$422,757

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$422,757
Total Expenses per Audited Statements$422,757
Total Expenses per Form 990$422,757
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 2020.”

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
2022-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer O'Donnell
Formed
2016
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

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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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
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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 2020.
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/USAddress/AddressLine1Txt0101 High Street
IRS990/USAddress/CityNm0Hamilton
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ReturnHeader/BusinessOfficerGrp/PersonNm0Jennifer O'Donnell
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ReturnHeader/BusinessOfficerGrp/SignatureDt02022-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Forensic Evaluation Service Center
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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$253,141
Liabilities
$30,402
Net assets
$222,739
Revenue
$493,583
Expenses
$422,757
Net income
$70,826
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
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.30$2.23$4.94$4.23$0.71
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
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