Civic Intelligence

Forensic Evaluation Service Center

990 • Fiscal year 2025 • EIN 81-1706481

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 03, 2026

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

0.20x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.18x

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

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$154,307

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

73rd percentile

15%

Faster asset growth than 73% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

12%

Faster revenue growth than 61% of similar nonprofits.

2025 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$842,354

Up $479,582 (+132%) from 2022

Net Assets

Up

$672,690

Up $361,587 (+116%) from 2022

Liabilities

Up

$169,664

Up $117,995 (+228%) from 2022

Revenue

Up

$957,561

Up $355,069 (+59%) from 2022

Expenses

Up

$860,927

Up $346,799 (+67%) from 2022

Net Income

Up

$96,634

Up $8,270 (+9.4%) from 2022

Historical Trend

Balance Sheet Trend

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

2025

Assets$842,354
Liabilities$169,664
Net Assets$672,690

Operations Trend

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

2025

Revenue$957,561
Expenses$860,927
Net Income$96,634
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 3, 2026
Return Version
2024v5.5
Gross Receipts
$957,561
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$261,137$407,833▲ $146,696
Land, Buildings, and Equipment, Net$382,062$368,005▼ $14,057
Accounts Receivable$64,184$44,843▼ $19,341
Savings and Temporary Cash Investments$14,905$0▼ $14,905
Prepaid Expenses and Deferred Charges$2,744$10,363▲ $7,619
Total Assets$732,325$842,354▲ $110,029
Other Assets Total$7,293$11,310▲ $4,017
Liabilities
Accounts Payable and Accrued Expenses$73,911$93,342▲ $19,431
Mortgage Notes Payable Secured by Investment Property$75,065$71,329▼ $3,736
Other Liabilities$7,293$4,993▼ $2,300
Total Liabilities$156,269$169,664▲ $13,395
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$576,056$672,690▲ $96,634
Total Net Assets Fund Balance$576,056$672,690▲ $96,634
Total Liabilities and Net Assets / Fund Balance$732,325$842,354▲ $110,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$322,029$31,278$353,307
Equipment$21,976$2,135$24,111
Land$24,000-$24,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer O'DonnellCEOFT$149,157$5,150$154,307
Erin NichtingDirectorFT$105,572$3,880$109,452

Board Members and Trustees

NameTitle
Rob MenkePresident
Carly ShermanTrustee
Katherine BeckerTrustee
Shynai MedleyTrustee - exit 12/24
Ed KnizerTrustee - Start 08/24
Steven LongworthTrustee - Start 08/24
Heather Luker-SmithSecretary
Patrick DemmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$536,260
Program Service Revenue
$410,287
Investment Income
$10,114
Other Revenue
$900
Change in Net Assets
$96,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$957,561
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$957,561
Total Revenue per Form 990
$957,561
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$587,749
Other Expenses$273,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$239,176$40,653-$279,829
Current Officers, Directors, Trustees, and Key Employees$225,572$38,187-$263,759
Fees for Services Other$97,871$64,016-$161,887
Payroll Taxes$36,323$5,462-$41,785
Occupancy$29,043$8,152-$37,195
Office Expenses$26,041$5,464-$31,505
Other Expenses$10,707$6,637-$17,344
Depreciation Depletion$11,105$2,952-$14,057
Insurance$3,971$2,942-$6,913
Interest$3,379$898-$4,277
Pension Plan Contributions$2,065$311-$2,376
Total Functional Expenses$685,253$175,674$0$860,927

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$860,927
Total Expenses per Audited Statements$860,927
Total Expenses per Form 990$860,927
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$4,993
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 for all salaried staff under their employer number.

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
2026-02-03
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
11
Volunteers
160

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 III, line 3

We stopped providing the conference planning services.

Form 990, Part IX, line 11G

Other Professional: Program service expenses 1,424. Management and general expenses 61,313. Fundraising expenses 0. Total expenses 62,737. Contractors: Program service expenses 88,610. Management and general expenses 1,525. Fundraising expenses 0. Total expenses 90,135. Payroll fees: Program service expenses 7,837. Management and general expenses 1,178. Fundraising expenses 0. Total expenses 9,015.

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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IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee - exit 12/24
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IRS990/ProgSrvcAccomActy2Grp/Desc0Mandatory Parenting Education Classes (MPEC) were conducted for Ohio's Butler County Domestic Relations Court following a prescribed education protocol that meets the state requirements for divorcing parent education. We also offered this service to the other Ohio counties as a fee for service model.
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IRS990/ProgSrvcAccomActy3Grp/Desc0We provide psychological education for restoration or attainment of competency to stand trial for individuals who were primarily developmentally disabled or severely mentally ill. This service is offered to adults and youth and can be delivered in person or virtually. We bill the service by the hour. Grant funds adult services, and juvenile cases are fee-for-service.
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt0123
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IRS990/PYTotalExpensesAmt0762084
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0852303
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt096634
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd01
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IRS990/RevenueAmt0378910
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014905
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0536260
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0550213
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0576043
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0401384
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0330194
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021602
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0200927
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IRS990ScheduleA/PublicSupportCY509Pct00.99380
IRS990ScheduleA/PublicSupportPY509Pct00.99580
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0322029
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02135
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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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IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Jennifer O'Donnell
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0We stopped providing the conference planning services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1We subcontract with an employment services company (ERIGO Employment Services) for all of our payroll management needs. That includes filing W-2s for all salaried staff under their employer number.

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