2025-05-06T08:06:20-05:00 2024-06-30 621199757 LBMC PC 325 WEST MAIN STREET STE 1600 LOUISVILLE KY 40202 990 2023-07-01 610471572 USPIRITUS INC (BELLEWOOD & BROOKLAWN) USPI 5025898600 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 CHRIS TEELEY PRESIDENT/CEO 5025898600 2025-05-05 1 0 ABIGAIL CAMPBELL P01296738 5025851600 2023 2025-03-06 01:10:19Z CHRIS TEELEY 3121 BROOKLAWN CAMPUS DRIVE LOUISVILLE KY 40218 8252933 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 6 207 67 0 0 3097283 955693 10043989 6936315 217276 152671 250374 115681 13608922 8160360 0 0 0 0 9225441 6841556 0 0 229635 5523799 4727753 14749240 11569309 -1140318 -3408949 23762081 20417525 2253348 1112890 21508733 19304635 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 3693855 2396756 QRTP PROVIDES RESIDENTAL TREATMENT FOR ABOUT 13 CHILDREN PER DAY AND THERAPEUTIC FOSTER CARE FOR ABOUT 10 CHILDREN PER DAY. 3339577 2850569 PRTF PROVIDES ACUTE RESIDENTAL TREATMENT FOR ABOUT 18 CHILDREN PER DAY IN THE STATE'S MOST HIGHLY ACCLAIMED PROGRAM. THIS PROGRAM ALWAYS HAS A WAITING LIST FOR ADMISSION. 1115755 1124859 FPP PROVIDES FAMILY PRESERVATION IN WESTERN KENTUCKY AND COMMUNITY BASED SERVICES PROVIDE OUTPATIENT COUNSELING THROUGH RESIDENTAL CARE, THERAPY, SUPPORT SERVICES, AND QUALITY ASSURANCE. 421180 648639 421180 648639 8570367 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 34 0 1 207 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 ABBREIAL DRANE PRESIDENT & CEO 10.00 0.00 X 70000 0 0 DAN EIGEL AS OF 42024 CHAIR 1.00 1.00 X X 0 0 0 CHRIS TEELEY THRU 42024 CHAIR 1.00 1.00 X 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 CURRY NICHOLSON DIRECTOR 1.00 1.00 X 0 0 0 70000 0 0 0 0 0 0 KREBS KONTRACTING 720 LOCUST LANE LOUISVILLE KY 40217 CONTRACTOR SERVICES 385238 DENTONS BINGHAM GREENEBAUM LLP 101 S 5TH ST LOUISVILLE KY 40202 ATTORNEYS FEES 200938 2 131890 823803 55784 955693 PRTF REVENUE 624100 2850569 2850569 PCC REVENUE 624100 2396756 2396756 FAMILY PRESERVATION 624100 1124859 1124859 COMMUNITY BASED SERVIC 624100 371012 371012 RESIDENTIAL PROGRAM 623990 193119 193119 6936315 200079 200079 55752 0 55752 55752 55752 4986 52394 0 -52394 4986 -47408 -47408 15600 131890 40179 -24579 -24579 OTHER REVENUE 900099 84508 84508 84508 8160360 7020823 0 183844 141772 141772 5340956 4701173 548939 90844 91117 80352 9648 1117 864705 726250 128358 10097 403006 338477 59823 4706 82438 70642 11796 19292 19292 28085 28085 750751 465095 212721 72935 20649 5824 2981 11844 159631 98976 59105 1550 129410 16168 113137 105 910210 749448 159348 1414 90781 86307 3468 1006 2816 2816 931474 689469 220299 21706 913670 17418 895885 367 RESIDENT ACTIVITY AND S 368790 366404 2238 148 FOOD 202285 202285 MISCELLANEOUS EXPENSE 117471 26721 90750 11569309 8570367 2769307 229635 3642259 218047 39176 434514 81800 663058 639514 211551 85808 32711462 25475140 7542885 7236322 5176232 5593264 384246 341351 98051 25000 5570109 6196419 23762081 20417525 1293344 716295 791287 230780 168717 0 165815 2253348 1112890 X 15522543 13162519 5986190 6142116 21508733 19304635 23762081 20417525 X -3408949 746987 457864 X 0 1 X 1 1 1 X 2447440 4091379 1769527 3097283 955693 12361322 2447440 4091379 1769527 3097283 955693 12361322 2788963 9572359 241393 222557 331929 159044 203437 1158360 580773 245409 178518 -386 84508 1088822 14608504 114931484 0.65530 0.56720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 19292 19292 0 PART II-B, LINE 1: THE ORGANIZATION PAYS DUES TO CHILDREN'S ALLIANCE, A PORTION OF WHICH ($792) ARE DESIGNATED AS LOBBYING EXPENSES. THE ORGANIZATION ALSO PAID FEES TO A LOBBYING FIRM FOR SERVICES RELATED TO GOVERNMENT RELATIONS. 10333856 1256651 322 28925 11561260 9852619 -158154 667319 363 27565 10333856 11485608 94178 -1698497 382 28288 9852619 9224826 2283825 293 22750 11485608 9473364 -297198 62668 14008 9224826 0.56000 0.44000 1 0 697439 697439 26969970 20902293 6067677 1019488 795803 223685 2303297 2137985 165312 1721268 1639059 82209 7236322 BENEFICIAL INTEREST IN COMMUNITY FOUNDATIONS 61200 BENEFICIAL INTEREST IN THIRD-PARTY TRUSTS 5082475 BENEFICIAL INTEREST IN SPLIT INTEREST AGREEMENTS 889577 RIGHT OF USE ASSETS 163167 6196419 RIGHT OF USE LIABILITIES 165815 165815 X 9377305 746987 498043 1245030 8132275 28085 28085 8160360 11581403 40179 40179 11541224 28085 28085 11569309 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: THE ORGANIZATION IS EXEMPT FROM FEDERAL, STATE, AND LOCAL INCOME TAXES AS A NOTFORPROFIT 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 THE ORGANIZATION'S TAXEXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED 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 THAN 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, 2024 AND 2023, RESPECTIVELY, THERE ARE NO UNCERTAIN POSITIONS TAKEN THAT WOULD REQUIRE RECOGNITION OF LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION 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 457,864. FUNDRAISING EVENT EXPENSES 40,179. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EVENT EXPENSES 40,179. HARVEST FOR HOPE 39867 36017 3850 15150 233 300 596 BREAKFAST 71252 71252 8370 1 36371 24621 11750 6961 5400 2923 246 147490 131890 15600 6961 28920 3156 300 842 40179 -24579 X 11569 THRIFT SHOP VALUE X 2 4786 FMV X 7 5173 FMV X HOLIDAY GIFTS 49 26695 FMV X MISCELLANEOUS 34 5600 FMV X EVENT TICKETS 3 951 FMV X FURNITURE 1 500 FMV X GIFT CARDS 1 10 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 457,864. 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 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