2025-05-14T10:25:26+00:00 2024-06-30 440160260 Forvis Mazars LLP 312 Walnut Street Suite 3000 Cincinnati OH 45202 990 2023-07-01 310536969 The Children's Home of Cincinnati Ohio CHIL 5132722800 5050 Madison Road Cincinnati OH 45227 John D Banchy President and CEO 5132722800 2025-05-14 true true Aaron Hershberger P00961884 5136218300 2025-02-18 2023 2025-03-06 01:10:19Z Best Point Education & Behavioral Health John D Banchy 5050 Madison Road Cincinnati OH 45227 88817864 false X www.bestpoint.org X 1926 OH Creating lasting results that strengthen families and our community by guiding individuals from infancy to independence through comprehensive education, behavioral, and health services. 21 21 791 198 0 0 15402060 7323103 33346501 34973260 715732 -2086058 649388 503009 50113681 40713314 0 60844 0 0 37735020 37121348 0 0 852077 10801385 10661965 48536405 47844157 1577276 -7130843 67499323 55439357 15806065 8784092 51693258 46655265 Creating lasting results that strengthen families and our community by guiding individuals from infancy to independence through comprehensive education, behavioral, and health services. false false 24159487 60844 18844173 Behavioral Health services are provided for children with significant social and behavioral challenges and are provided on-campus and throughout the community. Services include day treatment, behavioral health services counseling, school-based individual, family and groups, community-based therapeutic support, behavioral health assessments and medication evaluation/review for children enrolled in our mental health services. All services are designed to help children reach the highest level of functioning in their home, school, and community settings. 7,057 clients served. 15484348 13452701 Educational services are provided for children with significant social, behavioral, and learning challenges that threaten to prevent academic success. Programs and services include therapeutic elementary school and high school, a high school for autistic children, and educational consultations and evaluations. 762 clients served. 3080578 2676386 Early Childhood and School Age services are provided for very young children to promote successful early learning and prevent problems such as abuse, neglect, developmental delays and other undesirable situations. Programs include traditional preschool, Every Child Succeeds home visitation for new mothers, early childhood mental health consultations to classroom teachers, summer camp and community based after school programs. On January 1, 2022 St. James Day Care Center, Inc. was acquired to further the purpose of childcare development. 3674 clients served. 42724413 true true false true false false false false true true true false false true false false true false false false false false false true false false false true true false false false false false false false false true false false false true true true true false false true 150 0 true 791 true false false false false false false false false false false false false X 21 21 false false false false false false false true true false false true true true true true true true true false X X Steve Wagner 5132722800 5050 MADISON ROAD Cincinnati OH 452271493 Greg Vollmer Treasurer 1.0 0.0 X X 0 0 0 Karen Bankston PhD Chairwoman 1.0 0.0 X X 0 0 0 Pamela Sibcy Vice Chair 1.0 0.0 X X 0 0 0 Steve Shaknaitis Secretary 1.0 0.0 X X 0 0 0 Tommie Lewis Jr Vice Chair 1.0 0.0 X X 0 0 0 Austin Heidt Trustee 1.0 0.0 X 0 0 0 Betty Tonne Trustee 1.0 1.0 X 0 0 0 Carlos Teran Trustee 1.0 1.0 X 0 0 0 Cathy Bailey Trustee 1.0 0.0 X 0 0 0 Emily Baloun Trustee 1.0 1.0 X 0 0 0 Gail Kist-Kline Trustee 1.0 1.0 X 0 0 0 Jeffrey March Trustee 1.0 0.0 X 0 0 0 John Bultema Trustee 1.0 0.0 X 0 0 0 John Langenderfer Trustee 1.0 1.0 X 0 0 0 Mark Mercurio Trustee 1.0 0.0 X 0 0 0 Rhonda Sheakley Trustee 1.0 0.0 X 0 0 0 Sarah Geiger Trustee 1.0 0.0 X 0 0 0 Sharon Williams Frisbie Trustee 1.0 0.0 X 0 0 0 Tad Debord Trustee 1.0 0.0 X 0 0 0 Thomas Boggs Trustee 1.0 0.0 X 0 0 0 Tom Hayes PhD Trustee 1.0 0.0 X 0 0 0 Carrie Hampton Chief Quality Officer 40.0 2.0 X 183445 0 39128 Deborah Gingrich Chief Clinical Officer 40.0 2.0 X 216497 0 44444 John Banchy President & Chief Executive Officer 40.0 2.0 X 509367 0 114277 Pam Mckie Chief Operating Officer - Term Ended 40.0 2.0 X 269718 0 33009 Steve Wagner Chief Financial Officer 40.0 2.0 X 316167 0 56887 Dani Green Chief Clinical Officer 40.0 0.0 X 118239 0 33750 Kelly Johnson Nurse Practitioner 40.0 0.0 X 118691 0 12671 Linda Hart Director of Alternative Programs 40.0 0.0 X 147300 0 11408 Matt Alvord Vice President of Facilities and Technology 40.0 0.0 X 114080 0 28785 1993504 0 374359 15 false true false Dharma Investments 26711 Northwestern Highway Ste 125 Southfield MI 48033 Rental Property 359784 Champlin Architecture Inc 720 East Pete Rose Way Suite 140 Cincinnati OH 45202 Building Construction 334624 TurnbullWahlert Construction Inc 5533 Fair Lane Cincinnati OH 45227 Building Construction 256252 Emerge Manage Solutions LLC 1895 Airport Exchange Blvd Ste 170 Erlanger KY 41018 Computer Sys Management 215472 Kid Power Therapy Services Inc 5989 Meijer Drive 4 Milford OH 45150 Austim Therapy 213640 9 260287 0 6320 2679562 1526829 2850105 32834 7323103 Program Service Fees 621400 34973260 34973260 0 0 0 0 0 0 34973260 1045555 0 0 1045555 0 0 0 0 0 0 0 98221 0 0 0 98221 0 98221 0 0 98221 39220523 5246417 39078551 8520002 141972 -3273585 -3131613 0 0 -3131613 433363 6320 274202 159161 0 159161 0 0 0 0 0 383580 231795 151785 0 151785 Miscellaneous 900099 88807 0 0 88807 Stipends 900099 5035 0 0 5035 0 0 0 0 93842 40713314 34973260 0 -1583049 48844 48844 12000 12000 0 0 0 0 1782939 1607979 150340 24620 0 0 0 0 27475770 24779573 2316798 379399 1120404 1010459 94474 15471 4703932 4242335 396643 64954 2038303 1838284 171873 28146 0 0 0 0 43750 39457 3689 604 121099 109216 10211 1672 0 0 0 0 0 0 12243 0 12243 0 1770933 1597151 149328 24454 54149 48835 4566 748 1743864 1572739 147045 24080 972561 877123 82008 13430 0 0 0 0 1879501 1695066 158482 25953 231236 208545 19498 3193 0 0 0 0 219730 198168 18528 3034 243160 0 243160 0 0 0 0 0 2799648 2491687 251968 55993 304949 275024 25714 4211 PROGRAM EVENTS 180297 0 0 180297 DUES & LICENSES 79900 72060 6737 1103 MISCELLANEOUS 51729 46652 4362 715 BAD DEBTS (RECOVERY) -46784 -46784 0 0 0 0 0 0 47844157 42724413 4267667 852077 14344366 12030330 0 0 1943716 1020005 1443710 2036080 0 0 0 0 0 0 0 126402 531729 572102 48806400 25017655 29951119 23788745 1060856 996769 12335591 13067446 0 0 0 5888236 1801478 67499323 55439357 7144978 5001668 0 0 0 0 6049626 0 0 0 0 0 840600 1117865 0 0 1770861 2664559 15806065 8784092 X 43401376 40403429 8291882 6251836 0 0 0 0 0 0 51693258 46655265 67499323 55439357 X -7130843 16405 2076445 X X false true X true true true X 5217481 10760044 16210399 15402060 7323103 54913087 0 0 5217481 10760044 16210399 15402060 7323103 54913087 159160 54753927 1474338 229415 31166 825175 1143776 3703870 0 163081 277293 47847 32047 404788 925056 59542013 143400587 0.9196 0.8875 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 163081.0, COLUMN B - 277293.0, COLUMN C - 47847.0, COLUMN D - 32047.0, COLUMN E - 404788.0, COLUMN F - 925056.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 30000 30000 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY The organization pays Government Strategies Group to lobby on its behalf. 0 0 0 0 0 0 61367175 61367175 0 65208080 -758274 2964714 117917 61367175 0.0 0.0 0.0 false true true 500899 500899 38520318 18311412 20208906 741046 680983 60063 3386206 3067531 318675 5657931 2957729 2700202 23788745 Beneficial interest in trust 4341569 F Investments Fort Washington 4921186 F Investments Fifth Third 3804691 F 13067446 Lease Liabilities 1668863 Deferred Compensation 995696 2664559 43299918 16405 2064202 2080607 41219311 -505997 -505997 40713314 48337911 505997 505997 47831914 12243 12243 47844157 Schedule D, Part V, Line 4 Intended uses of endowment funds During the tax year ended June 30, 2021, the endowment funds were transferred to The Foundation for The Children's Home of Cincinnati. The endowment spend is board directed and policy states that the organization will receive 4% of a 12 quarter rolling average balance to support the mission of the Children's Home. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Change in Value of Interest Rate Swap - -62025 Change in Value of Beneficial Interest - 251497 Investment Management Fees - -12243 Transfer from Related Party - 1886973 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Fundraising Expenses included in Revenue - -274202 Cost of Goods Sold Included in Revenue - -231795 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Fundraising Expenses Included in Revenue - 274202 Cost of Goods Sold Included in Revenue - 231795 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Investment Management Fees - 12243 Rockin at Riverfest 439683 6320 433363 36843 117078 1600 118681 0 0 439683 6320 433363 36843 117078 1600 118681 274202 159161 Scholarships 1 12000 X X false true false false false true false false false John Banchy President & Chief Executive Officer 296425 0 211652 0 1290 0 103200 0 11077 0 623644 0 0 0 Steve Wagner Chief Financial Officer 181314 0 134403 0 450 0 50777 0 6110 0 373054 0 0 0 Pam Mckie Chief Operating Officer - Term Ended 183941 0 83797 0 1980 0 30969 0 2040 0 302727 0 0 0 Deborah Gingrich Chief Clinical Officer 139446 0 76601 0 450 0 35685 0 8759 0 260941 0 0 0 Carrie Hampton Chief Quality Officer 122617 0 60138 0 690 0 31120 0 8008 0 222573 0 0 0 Linda Hart Director of Alternative Programs 68962 0 77500 0 838 0 6072 0 5336 0 158708 0 0 0 Dani Green Chief Clinical Officer 107997 0 10000 0 242 0 29875 0 3875 0 151989 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan All of the persons listed in part II participated in a 457(f) plan at the Organization. In the fiscal year 2024, no portion of contributions vested. During the Fiscal Year, the organization made the following contributions to the plan: John Banchy $30,000, Steve Wagner $20,000, Pam Mckie $10,000, Deborah Gingrich $15,000, and Carrie Hampton $15,000. Schedule J, Part I, Line 6a Compensation contingent on net earnings of the organization A portion of bonus payments are based on the financial measurables of the organization. X 5 23218 Selling cost X Special Events 52 9116 Market value X Equipment 1 500 Market value false true true Schedule M, Part I Column B, Number The amount reported in Column B represents the number of contributions. Schedule M, Part I, Line 32b Third parties used to solicit, process, or sell noncash contributions Donated stock is sold by an outside firm. Schedule M, Part I Explanations of reporting method for number of contributions Other - Special Events Combination of both methods Other - Equipment number of contribution Securities - Publicly traded - combination of both methods Form 990, Part VI, Line 11b Review of form 990 by governing body The finance committee as well as the CEO and CFO of the organization reviewed the returns. A copy of the Form 990 was provided to the entire board prior to its filing. Form 990, Part VI, Line 12c Conflict of interest policy The board is required to disclose annually any conflicts of interest that arise. Form 990, Part VI, Line 15a Process to establish compensation of top management official For President/CEO: Annually the Director of HR and CFO analyze current salaries of area CEO's through available salary surveys and 990's from other area comparable organizations. The data is compiled and shared with the Executive Committee of the Board. The Executive Committee takes that information as well as their performance evaluation of the CEO into account when determining the CEO's new compensation. The performance evaluation process includes feedback from Board members, direct reports and community stakeholders. Form 990, Part VI, Line 15b Process to establish compensation of other employees For CFO: The organization conducts an independent compensation analysis of all organizational positions except for the CEO's every few years. This analysis includes evaluating job descriptions into a point factor system and conducting a market analysis of like positions across industries in the Greater Cincinnati area. Staff salaries are determined based on the incumbents' education and experience coming into the position combined with the salary range for that position (it is formula driven). Increases are based on a matrix which takes into account the staff person's position within the salary range and identified performance on the performance appraisal. The matrix is the same for each position in the organization based on the quartiles of the salary range. Form 990, Part VI, Line 19 Required documents available to the public The governing documents are available on the Secretary of State's website. The conflict of-interest policy and the financial statements are available upon request. Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of Beneficial Interest In Trust - 251497; change in value of interest rate swap - -62025; Related party Transfer - 1886973; Form 990, Part XII, Line 2c Change of oversight process or selection process The process followed by the audit committee did not change during the year. Form 990, Part VII, Section A, Line 1a Officer's Compensation John Banchy (President and Chief Executive Officer) and Steve Wager (Chief Financial Officer) are compensated by The Children's Home of Cincinnati, Ohio, doing business as Best Point Education and Behavioral Health. Both John Banchy and Steve Wager provide services in their respective roles to The Children's Home of Cincinnati, Ohio as well as The Foundation for The Children's Home of Cincinnati and St. Aloysius Orphanage. The Foundation for The Children's Home of Cincinnati and St. Aloysius Orphanage are related entities to The Children's Home of Cincinnati, Ohio. GSK Autism LLC 4550 Red Bank Expy Cincinnati OH 45227 326911727 Promoting and supporting youth with autism OH -42500 189297 Children's Home of Cincinnati Foundation for the Children's Home of Cincinnati 5051 Duck Creek Rd Cincinnati OH 45227 841893986 Supporting Children's Home OH 501(c)(3) Type I Children's Home of Cincinnati false St Aloysius Orphanage 4721 Reading Road Cincinnati OH 45237 310537048 Sponsor charter schools throughout the state of Ohio OH 501(c)(3) 7 Children's Home of Cincinnati false false false true false false false false false false false false false false false false false true false true Foundation for the Children's Home of Cincinnati C 2679562 FMV St ALOYSIUS ORPHANAGE S 1886973 FMV