2024-05-15T15:47:36-05:00 2023-06-30 621199757 LBMC PC 325 WEST MAIN STREET STE 1600 LOUISVILLE KY 40202 990 2022-07-01 610471572 USPIRITUS INC (BELLEWOOD & BROOKLAWN) USPI 5025898600 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 CHRIS TEELEY PRESIDENT/CEO 5025898600 2024-05-15 1 CHRIS TEELEY 999009999 0 JAMES STEVISON P00174524 5025851600 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRIS TEELEY 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 13957141 0 X WWW.USPIRITUS.ORG X 1991 KY RESTORING HOPE, INSTILLING CONFIDENCE, FURTHERING EDUCATION, ENCOURAGING SPIRITUALITY AND FAITH THROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND THEIR FAMILIES. 6 6 299 55 0 0 1947362 3097283 15439249 10043989 382956 217276 707820 250374 18477387 13608922 0 0 0 0 12829362 9225441 0 0 438669 5799909 5523799 18629271 14749240 -151884 -1140318 23898168 23762081 1686037 2253348 22212131 21508733 X RESTORING HOPE, INSTILLING CONFIDENCE, FURTHERING EDUCATION, ENCOURAGING SPIRITUALITY AND FAITH THROUGH A COMPREHENSIVE CONTINUUM OF CARE FOR VULNERABLE YOUTH AND THEIR FAMILIES. OUR VALUES FOR MORE THAN 160 YEARS HAVE BEEN GUIDED BY GOD'S LOVE, BLESSED BY GENEROUS HEARTS, AND SERVED BY NURTURING HANDS AS WE CARE FOR KENTUCKY'S MOST VULNERABLE CHILDREN. WE VALUE THE EMPOWERMENT OF THE INDVIDUAL, THE STRENGTH OF FAMILY, THE BONDS OF FRIENDSHIP, AND THE COMPASSION OF COMMUNITY. OUR VISION IS TO HEAL THE HEARTS AND MINDS OF VULNERABLE YOUTH AND THEIR FAMILIES. 0 0 6459060 4401910 PCC PROVIDES RESIDENTAL TREATMENT FOR ABOUT 24 CHILDREN PER DAY AND THERAPEUTIC FOSTER CARE FOR ABOUT 28 CHILDREN PER DAY. 3981372 4203328 PRTF PROVIDES ACUTE RESIDENTAL TREATMENT FOR ABOUT 20 CHILDREN PER DAY IN THE STATE'S MOST HIGHLY ACCLAIMED PROGRAM. THIS PROGRAM ALWAYS HAS A WAITING LIST FOR ADMISSION. 1139423 1286019 FPP PROVIDES FAMILY PRESERVATION IN WESTERN KENTUCKY AND COMMUNITY BASED SERVICES PROVIDE OUTPATIENT COUNSELING THROUGH RESIDENTAL CARE, THERAPY, SUPPORT SERVICES, AND QUALITY ASSURANCE. 419234 390073 419234 390073 11999089 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 32 0 1 299 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X X THE CORPORATION 5025898600 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 CURRY NICHOLSON DIRECTOR 1.00 1.00 X 0 0 0 LEE BALTZELL DIRECTOR 1.00 1.00 X 0 0 0 DARLENE BENZICK DIRECTOR 1.00 1.00 X 0 0 0 JAMES CASH DIRECTOR 1.00 1.00 X 0 0 0 CHRIS TEELEY BOARD CHAIR 1.00 1.00 X X 0 0 0 DAN EIGEL DIRECTOR 1.00 1.00 X 0 0 0 ABBREIAL DRANE FORMER PRESIDENT & CEO 40.00 X 70000 280230 8547 70000 280230 8547 0 0 1 0 SEVEN COUNTIES SERVICES 708 MAGAZINE ST SUITE 100 LOUISVILLE KY 40203 CAREERS AND TRAINING 639925 GORDON FOOD SERVICES 1300 GEZON PARKWAY SW WYOMING MI 49509 FOOD SERVICES 316351 2 55527 118319 2923437 128378 3097283 PCC REVENUE 624100 4401910 4401910 PRTF REVENUE 624100 4203328 4203328 COMMUNITY BASED SERVICES 624100 1286019 1286019 RESIDENTAL PROGRAM 623990 152732 152732 10043989 90935 90935 68109 0 68109 68109 68109 430722 2141 300273 6249 130449 -4108 126341 126341 24410 118319 41697 -17287 -17287 MANAGEMENT SERVICES 541200 102787 102787 DIETARY 900099 97151 97151 INVESTMENT IN MB CARE LLC 900099 -386 -386 199552 13608922 10243927 0 267712 70000 70000 7232575 6594571 443313 194691 136999 121041 12036 3922 1227221 1075057 117794 34370 558646 502782 39105 16759 6450 6450 20334 20334 536418 531763 4655 45424 6931 13947 24546 91949 49813 36497 5639 118631 18074 96582 3975 957557 548046 409511 101772 95921 2819 3032 8760 8760 899271 731288 138707 29276 PURCHASED SERVICES 961275 596504 267638 97133 RESIDENT ACTIVITES AND 657413 656169 1140 104 REPAIRS AND MAINTENANCE 634099 575292 57709 1098 FOOD 342505 342505 141941 85095 37377 19469 14749240 11999089 2311482 438669 3123246 3642259 47743 39176 334103 434514 1626563 663058 154705 211551 32225463 24682578 7468439 7542885 4991060 5176232 309979 384246 396040 0 98051 5446290 5570109 23898168 23762081 1289133 1293344 50108 791287 346796 168717 1686037 2253348 X 16537535 15522543 5674596 5986190 22212131 21508733 23898168 23762081 X -1140318 317216 119704 X X 0 1 X 1 1 1 X 1385836 2447440 4091379 1769527 3128045 12822227 1385836 2447440 4091379 1769527 3128045 12822227 3835895 8986332 405279 241393 222557 331929 159044 1360202 657913 580773 245409 178518 -386 1662227 15844656 98062801 0.56720 0.54150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 6450 6450 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO CHILDREN'S ALLIANCE, INCORPORATED AND A PORTION OF THESE DUES ($6,450) IS DESIGNATED AS LOBBYING EXPENSES. 9852619 -158154 667319 363 27565 10333856 11485608 94178 -1698497 382 28288 9852619 9224826 2283825 293 22750 11485608 9473364 -297198 62668 14008 9224826 9312193 24934 150070 13833 9473364 0.54700 0.45300 1 0 697439 697439 26365266 20302558 6062708 3875445 3577242 298203 1287313 802778 484535 7542885 BENEFICIAL INT IN COMM. FOUNDATIONS 55921 BENEFICIAL INT IN THIRD-PARTY TRUSTS 4658283 BENEFICIAL INT IN SPLIT INTEREST AGREEMENTS 855905 5570109 X 14060755 317216 119704 436920 13623835 26784 -41697 -14913 13608922 14764153 41697 41697 14722456 26784 26784 14749240 PART V, LINE 4: USPIRITUS' ENDOWMENT FUNDS CONSIST OF INVESTMENTS MAINTAINED BY FINANCIAL INSTITUTIONS AND A BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS FOR USE IN OPERATIONS AS DESIGNATED BY THE BOARD. THE INVESTMENTS HELD BY FINANCIAL INSTITUTIONS ARE BOARD DESIGNATED FUNDS AND THE BENEFICIAL INTEREST IN ASSETS HELD BY VARIOUS COMMUNITY FOUNDATIONS ARE DONOR-RESTRICTED FUNDS. USPIRITUS' BOARD OF TRUSTEES DOES NOT HAVE INPUT OR AUTHORITY OVER THE NATURE AND TYPE OF INVESTMENTS HELD BY THE COMMUNITY FOUNDATIONS. THE TRUSTEES OF THE COMMUNITY FOUNDATIONS HAVE SOLE DISCRETION ON THE INVESTMENTS AND THE AMOUNT AND TIMING OF DISTRIBUTIONS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. APPROXIMATELY, $5.4 MILLION OF PART V, LINE 1G TOTAL BALANCE OF $9,852,619 REPRESENTS OUTSIDE TRUST INTERESTS. USPIRITUS HAS NO CONTROL OVER THESE OUTSIDE TRUSTS AND INSOFAR AS USPIRITUS IS ONLY ONE OF SEVERAL REMAINDERMEN, IT RECEIVES VARIABLE INCOME OF ABOUT 3% PER YEAR. PART X, LINE 2: USPIRITUS IS EXEMPT FROM FEDERAL, STATE AND LOCAL INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION AS DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. USPIRITUS FILES INFORMATIONAL TAX RETURNS AS REQUIRED BY FEDERAL AND STATE REGULATIONS. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO USPIRITUS' TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNREALTED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP") REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF IT IS MORE LIKELY THAN NOT THAT AN UNCERTAIN TAX POSITION WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND JUNE 30, 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITIION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. USPIRITUS IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST 119,704. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES -41,697. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 41,697. HARVEST 58869 41374 17495 13912 1605 350 5613 BREAKFAST 68195 63195 5000 9580 2543 1 15665 13750 1915 1632 6462 142729 118319 24410 13912 12817 350 14618 41697 -17287 0 0 0 0 0 0 0 0 0 ABBREIAL DRANE FORMER PRESIDENT & CEO 70000 280230 0 0 0 0 0 6573 0 1974 70000 288777 0 0 X 83744 THRIFT SHOP VALUE X 1 20384 FMV X CHRISTMAS GIFTS 2 12000 FMV X FURNITURE 1 6250 FMV X CONCERT TICKETS 75 6000 FMV 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 WHILE USPIRITUS IS AWARE THAT SEVERAL OF OUR BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER OUTSIDE OF THEIR SERVICE TO USPIRITUS (E.G. INVESTMENT AND INSURANCE SERVICES), USPIRITUS DOES NOT HAVE A POLICY GOVERNING NOR DOES IT CURRENTLY INQUIRE ABOUT BOARD MEMBERS' RELATIONSHIPS WITH OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 QUESTIONNAIRES AND NON-REVIEW DATA ARE COMPLETED BY THE VP/CFO, IN CONSULTATION WITH THE VP OF ADVANCEMENT AND OTHER NECESSARY STAFF. THIS DATA IS COMBINED WITH THE REVIEWED FINANCIAL DATA BY OUR PUBLIC ACCOUNTING FIRM AND PRESENTED TO THE PRESIDENT/CEO FOR REVIEW. AFTER PRESIDENT/CEO APPROVAL, THE 990 IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. ONCE THE FINANCE COMMITTEE APPROVES THE 990, IT IS FILED WITH THE IRS AND PUBLICALLY POSTED AND MADE AVAILABLE. THE FINANCE COMMITTEE THEN REVIEWS THE COMPLETED AND APPROVED 990 WITH THE ENTIRE BOARD AT ITS NEXT MEETING. FORM 990, PART VI, SECTION B, LINE 12C SECTIONS V, B AND C OF THE CONFLICT OF INTEREST POLICY SPECIFY ANNUAL REVIEW OF THE POLICY AND INDIVIDUAL COMPLIANCE STATUS. THE ACTUAL COMPLETION OF THE SPECIFIED FORMS AND REVIEWS OCCUR, FOR ALL COVERED PARTIES, AT THE TIME OF THE ANNUAL MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION LEVELS AT USPIRITUS ARE APPROVED BY THE HUMAN RESOURCES COMMITTEE OF THE BOARD OF TRUSTEES AFTER BEING SET IN A PROCESS HEADED BY THE VICE-PRESIDENT OF HUMAN RESOURCES AND DEVELOPMENT. USPIRITUS' STRATEGIC PLAN CALLS FOR THE ORGANIZATION TO BE AN EMPLOYER OF CHOICE IN THE COMMUNITY. AS SUCH, USPIRITUS' COMPENSATION AND BENEFITS MUST BE SUFFICIENT TO ATTRACT SKILLED AND DEDICATED STAFF. THERE ARE COMPLETE JOBS DESCRIPTIONS LISTING DUTIES AND REQUIREMENTS FOR EACH POSITION. COMPENSATION LEVELS ARE SET BASED ON JOB REQUIREMENTS, USING NATIONAL AND LOCAL SALARY SURVEYS, PEER RECRUITING EXPERIENCE, AND CURRENT MARKET CONDITIONS FOR EACH DISTINCT POSITION. MINUTES ARE KEPT FROM ALL COMMITTEE MEETINGS. FORM 990, PART VI, SECTION C, LINE 19 USPIRITUS' GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND MONTHLY FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST AT THE CORPORATE OFFICE, 10401 LINN STATION ROAD, SUITE 100, OR THROUGH THE WEBSITE AT WWW.BELLEWOODANDBROOKLAWN.ORG. ELECTRONIC COPIES ARE FREE OF CHARGE, WHILE PAPER COPIES ARE $0.10 PER PAGE. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS AND THIRD PARTY TRUSTS 119,704. PART XII, LINE 2C USPIRITUS RETAINS A LOCAL, PEER-REVIEWED, PUBLIC ACCOUNTING FIRM, WIDELY RECOGNIZED TO HAVE EXPERTISE IN THE NON-PROFIT HEALTHCARE FIELD, TO COMPLETE ITS ANNUAL AUDIT. CERTAIN MEMBERS OF THE AUDIT STAFF HAVE CHANGED COMPLETELY IN THE PAST FEW YEARS. THE FINAL AUDIT REPORT IS PRESENTED, BY THE PARTNER IN CHARGE OF THE AUDIT, TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES. A PORTION OF THIS PRESENTATION IS CONDUCTED IN EXECUTIVE SESSION SO THAT THE TRUSTEES CAN TALK FREELY WITH THE AUDIT TEAM ABOUT ANY STAFF RELATED ISSUES WHICH MAY ARISE. AFTER ACCEPTANCE OF THE AUDIT BY THE FINANCE COMMITTEE, THE PARTNER PRESENTS THE AUDIT TO THE FULL BOARD OF TRUSTEES THERE IS A TIME FOR TRUSTEES TO ASK QUESTIONS. ALL TRUSTEES ARE PROVIDED WITH A WRITTEN COPY OF THE AUDIT, MANAGEMENT LETTER AND ANY OTHER GERMANE DOCUMENTS. THE BROOKLAWN INSTITUTE INC 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 611382058 TRAIN WORKERS SERVING CHILDREN WITH EMOTIONAL/BEHAVIORAL PROBLEMS KY 501(C)(3) LINE 12B, II 0 SEVEN COUNTIES SERVICES INC 10401 LINN STATION SUITE 100 LOUISVILLE KY 40223 310939757 FAMILY AND CHILD SERVICES KY 501(C)(3) LINE 7 0 MB CARE LLC 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 272563110 CARE, TREATMENT, AND EDUCATION TO EMOTIONALLY AND BEHAVIORALLY TROUBLED KIDS KY RELATED 0 0 0.50000 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 0