Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2023 • EIN 81-1706481

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 12, 2024

Organization Profilefesc-oh.org
1244 Nilles Road 9Fairfield, OH 45014

(513) 869-2010

Siviq Scores

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

Liabilities / Assets

78th percentile

0.24x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.19x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

74th percentile

21%

Higher net margin than 74% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$103,902

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

91st percentile

77%

Faster asset growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

37%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$642,739

Up $279,967 (+77%) from 2022

Net Assets

Up

$485,837

Up $174,734 (+56%) from 2022

Liabilities

Up

$156,902

Up $105,233 (+204%) from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin74th percentile

Revenue

Up

$826,241

Up $223,749 (+37%) from 2022

Expenses

Up

$651,507

Up $137,379 (+27%) from 2022

Net Income

Up

$174,734

Up $86,370 (+98%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth91st 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 2023: $642,739Liabilities 2023: $156,902Net Assets 2023: $485,8372023Assets 2025: $842,354Liabilities 2025: $169,664Net Assets 2025: $672,6902025

Highlighted filing

2023

Assets$642,739
Liabilities$156,902
Net Assets$485,837
Open 2023 Filing

Operations Trend

Revenue Growth76th 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 2023: $826,241Expenses 2023: $651,507Net Income 2023: $174,7342023Revenue 2025: $957,561Expenses 2025: $860,927Net Income 2025: $96,6342025

Highlighted filing

2023

Revenue$826,241
Expenses$651,507
Net Income$174,734
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 12, 2024
Return Version
2022v5.0
Gross Receipts
$826,241
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$266,678$325,102▲ $58,424
Land, Buildings, and Equipment, Net$1,857$218,447▲ $216,590
Savings and Temporary Cash Investments$61,412$46,023▼ $15,389
Accounts Receivable$26,425$34,537▲ $8,112
Prepaid Expenses and Deferred Charges$6,400$9,097▲ $2,697
Total Assets$362,772$642,739▲ $279,967
Other Assets Total$0$9,533▲ $9,533
Liabilities
Mortgage Notes Payable Secured by Investment Property-$78,577-
Accounts Payable and Accrued Expenses$51,019$68,641▲ $17,622
Other Liabilities$0$9,533▲ $9,533
Deferred Revenue$650$151▼ $499
Total Liabilities$51,669$156,902▲ $105,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$311,103$485,837▲ $174,734
Total Net Assets Fund Balance$311,103$485,837▲ $174,734
Total Liabilities and Net Assets / Fund Balance$362,772$642,739▲ $279,967

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$194,447$8,524$202,971
Land$24,000-$24,000
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer O'DonnellCEOFT$99,365$4,537$103,902

Board Members and Trustees

NameTitle
Rob MenkePresident
Celeste Waller-TrimbleVice President
Heather Luker-SmithTrustee
Katherine BeckerTrustee
Shynai MedleyTrustee
Carly ShermanSecretary
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$576,043
Program Service Revenue
$245,552
Investment Income
$4,506
Other Revenue
$140
Change in Net Assets
$174,734

Audited Revenue Reconciliation

Revenue per Audited Statements
$826,241
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$826,241
Total Revenue per Form 990
$826,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,892
Other Expenses$288,615
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$192,917$36,177-$229,094
Fees for Services Other$178,960$42,979-$221,939
Current Officers, Directors, Trustees, and Key Employees$87,449$16,444-$103,893
Payroll Taxes$22,130$4,408-$26,538
Occupancy$20,850$5,542-$26,392
Office Expenses$5,745$14,700-$20,445
Insurance$5,798$1,542-$7,340
Other Expenses$2,682$3,368-$6,050
Depreciation Depletion$3,581$952-$4,533
Pension Plan Contributions$2,808$559-$3,367
Interest$1,513$403-$1,916
Total Functional Expenses$524,433$127,074$0$651,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$651,507
Total Expenses per Audited Statements$651,507
Total Expenses per Form 990$651,507
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
Lease Liability$9,533
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 6 employees who received W-2 forms in 2022.”

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 and the forensic director. 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. We are also a listed entity in Charity Navigator who also lists our 990s.”

Filing and Contact Details

Filer

Filer Name
Forensic Evaluation Service Center
EIN
81-1706481
Phone
5138692010
Address
1244 Nilles Road 9, Fairfield, OH 45014

Signing Officer

Name
Jennifer O'Donnell
Title
CEO
Phone
5138692010
Signed
2024-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer O'Donnell
Formed
2016
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
7

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 IX, line 11G

“Other Professional: Program service expenses 9,215. Management and general expenses 41,641. Fundraising expenses 0. Total expenses 50,856. Contractors: Program service expenses 165,761. Management and general expenses 545. Fundraising expenses 0. Total expenses 166,306. Payroll fees: Program service expenses 3,984. Management and general expenses 793. Fundraising expenses 0. Total expenses 4,777.”

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.”

Raw XML AppendixShowing 400 of 453 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt051019
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt068641
IRS990/AccountsReceivableGrp/BOYAmt026425
IRS990/AccountsReceivableGrp/EOYAmt034537
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide objective, efficient and expert mental health services to all aspects of the court system and the communities in our region.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Jennifer O'Donnell
IRS990/BooksInCareOfDetail/PhoneNum05138694014
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01244 Nilles Road Suite 9
IRS990/BooksInCareOfDetail/USAddress/CityNm0Fairfield
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045014
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0266678
IRS990/CashNonInterestBearingGrp/EOYAmt0325102
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt016444
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt087449
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0103893
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0576043
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04506
IRS990/CYOtherExpensesAmt0288615
IRS990/CYOtherRevenueAmt0140
IRS990/CYProgramServiceRevenueAmt0245552
IRS990/CYRevenuesLessExpensesAmt0174734
IRS990/CYSalariesCompEmpBnftPaidAmt0362892
IRS990/CYTotalExpensesAmt0651507
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0826241
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0650
IRS990/DeferredRevenueGrp/EOYAmt0151
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0952
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03581
IRS990/DepreciationDepletionGrp/TotalAmt04533
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 and for counties and agencies outside our catchment area as needed. These evaluations provide our local court systems with state supported expert psychological evaluations at a reduced cost because of the state grants.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0462536
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt042979
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0178960
IRS990/FeesForServicesOtherGrp/TotalAmt0221939
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt74537
IRS990/Form990PartVIISectionAGrp/PersonNm0Celeste Waller-Trimble
IRS990/Form990PartVIISectionAGrp/PersonNm1Rob Menke
IRS990/Form990PartVIISectionAGrp/PersonNm2Patrick Demmer
IRS990/Form990PartVIISectionAGrp/PersonNm3Carly Sherman
IRS990/Form990PartVIISectionAGrp/PersonNm4Katherine Becker
IRS990/Form990PartVIISectionAGrp/PersonNm5Heather Luker-Smith
IRS990/Form990PartVIISectionAGrp/PersonNm6Shynai Medley
IRS990/Form990PartVIISectionAGrp/PersonNm7Jennifer O'Donnell
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt799365
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0576043
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0826241
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt01542
IRS990/InsuranceGrp/ProgramServicesAmt05798
IRS990/InsuranceGrp/TotalAmt07340
IRS990/InterestGrp/ManagementAndGeneralAmt0403
IRS990/InterestGrp/ProgramServicesAmt01513
IRS990/InterestGrp/TotalAmt01916
IRS990/InvestmentIncomeGrp/ExclusionAmt04506
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04506
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08524
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01857
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0218447
IRS990/LandBldgEquipCostOrOtherBssAmt0226971
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To provide objective, efficient and expert mental health services to all aspects of the court system and the communities in our region.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt078577
IRS990/NetAssetsOrFundBalancesBOYAmt0311103
IRS990/NetAssetsOrFundBalancesEOYAmt0485837
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0311103
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0485837
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05542
IRS990/OccupancyGrp/ProgramServicesAmt020850
IRS990/OccupancyGrp/TotalAmt026392
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014700
IRS990/OfficeExpensesGrp/ProgramServicesAmt05745
IRS990/OfficeExpensesGrp/TotalAmt020445
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt09533
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Miscellaneous
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03368
IRS990/OtherExpensesGrp/ProgramServicesAmt02682
IRS990/OtherExpensesGrp/TotalAmt06050
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt09533
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt0140
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0140
IRS990/OtherRevenueTotalAmt0140
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt036177
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0192917
IRS990/OtherSalariesAndWagesGrp/TotalAmt0229094
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04408
IRS990/PayrollTaxesGrp/ProgramServicesAmt022130
IRS990/PayrollTaxesGrp/TotalAmt026538
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0559
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02808
IRS990/PensionPlanContributionsGrp/TotalAmt03367
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09097
IRS990/PrincipalOfficerNm0Jennifer O'Donnell
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0Forensic Evaluation Se
IRS990/ProgramServiceRevenueGrp/Desc1Parenting Education
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0206626
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt138926
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0206626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138926
IRS990/ProgSrvcAccomActy2Grp/Desc0Mandatory Parenting Education Classes were conducted for Ohio's Butler and the surrounding counties' Domestic Relations Court following a prescribed education protocol that meets the state requirements for divorcing parent education.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt061897
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt038926
IRS990/ProgSrvcAccomActy3Grp/Desc0We provide psychological education for the purpose of restoration of competency to stand trial for individuals who were primarily developmentally disabled or severely mentally ill.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0We provide professional development education programs about our areas of practice.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0401384
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0209727
IRS990/PYOtherRevenueAmt0181
IRS990/PYProgramServiceRevenueAmt0200927
IRS990/PYRevenuesLessExpensesAmt088364
IRS990/PYSalariesCompEmpBnftPaidAmt0304401
IRS990/PYTotalExpensesAmt0514128
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0602492
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0174734
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0206626
IRS990/SavingsAndTempCashInvstGrp/BOYAmt061412
IRS990/SavingsAndTempCashInvstGrp/EOYAmt046023
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0576043
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0401384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0330194
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0283558
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0260263
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01851442
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04506
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0502
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05008
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0245552
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0200927
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0162594
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0131530
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0138114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0878717
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04506
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0502
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05008
IRS990ScheduleA/InvestmentIncomeCYPct00.00180
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0140
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0181
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0293
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt01313
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01927
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99750
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt02730159
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0821595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0602311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0492788
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0415088
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0398377
IRS990ScheduleA/Total509Grp/TotalAmt02730159
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0826241
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0602492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0493583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0416401
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0398377
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02737094
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0194447
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08524
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0202971
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0651507
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt024000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt024000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09533
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0826241
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:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218447
IRS990ScheduleD/TotalExpensesPerForm990Amt0651507
IRS990ScheduleD/TotalLiabilityAmt09533
IRS990ScheduleD/TotalRevenuePerForm990Amt0826241
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0826241
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0651507
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 6 employees who received W-2 forms in 2022.
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 and the forensic director. 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. We are also a listed entity in Charity Navigator who also lists our 990s.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Other Professional: Program service expenses 9,215. Management and general expenses 41,641. Fundraising expenses 0. Total expenses 50,856. Contractors: Program service expenses 165,761. Management and general expenses 545. Fundraising expenses 0. Total expenses 166,306. Payroll fees: Program service expenses 3,984. Management and general expenses 793. Fundraising expenses 0. Total expenses 4,777.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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 IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0362772
IRS990/TotalAssetsEOYAmt0642739
IRS990/TotalAssetsGrp/BOYAmt0362772
IRS990/TotalAssetsGrp/EOYAmt0642739
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0576043
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0127074
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0524433
IRS990/TotalFunctionalExpensesGrp/TotalAmt0651507
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt051669
IRS990/TotalLiabilitiesEOYAmt0156902
IRS990/TotalLiabilitiesGrp/BOYAmt051669
IRS990/TotalLiabilitiesGrp/EOYAmt0156902
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0311103
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0485837
IRS990/TotalOtherCompensationAmt04537
IRS990/TotalProgramServiceExpensesAmt0524433
IRS990/TotalProgramServiceRevenueAmt0245552
IRS990/TotalReportableCompFromOrgAmt099365
IRS990/TotalRevenueGrp/ExclusionAmt04646

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$642,739
Liabilities
$156,902
Net assets
$485,837
Revenue
$826,241
Expenses
$651,507
Net income
$174,734
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
2023Detailed filing. Detailed filing data is available for this year.$6.43$1.57$4.86$8.26$6.52$1.75
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
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