2026-03-17T15:25:53+00:00 2025-06-30 440160260 Forvis Mazars LLP 312 Walnut Street Suite 3000 Cincinnati OH 45202 990 2024-07-01 310536969 The Children's Home of Cincinnati Ohio CHIL 5132722800 5050 Madison Road Cincinnati OH 45227 John D Banchy President and CEO 5132722800 2026-03-17 true Aaron Hershberger P00961884 5136218300 2026-02-05 2024 2025-03-06 01:10:19Z Best Point Education & Behavioral Health John D Banchy 5050 Madison Road Cincinnati OH 45227 81748423 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. 23 23 790 289 0 7323103 8511311 34973260 34968845 -2086058 957397 503009 1067379 40713314 45504932 60844 46139 0 0 37121348 38081712 0 0 1235463 10661965 8768743 47844157 46896594 -7130843 -1391662 55439357 36911424 8784092 10685003 46655265 26226421 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 23150473 46139 19427782 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. 10,926 clients served. 14504936 0 12766799 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. 559 clients served. 3151966 0 2774264 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. 3675 clients served. 40807375 true true false true false 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 false false true false false false true true true true false false true 102 0 true 790 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false false false true true true true true true true true false 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 PHD 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 1.0 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 Melvin Heard Trustee 1.0 0.0 X 0 0 0 Michaela Frisbie 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 Mitchell Trustee 1.0 1.0 X 0 0 0 SHARON WILLIAMS-FRISBIE TRUSTEE - TERM ENDED 1.0 0.0 X 0 0 0 Tad Debord Trustee 1.0 0.0 X 0 0 0 Thomas Boggs Trustee 1.0 1.0 X 0 0 0 Tom Hayes PhD Trustee 1.0 0.0 X 0 0 0 John Banchy President & Chief Executive Officer 40.0 3.0 X 632139 0 196651 Steve Wagner Chief Financial Officer 40.0 2.0 X 371484 0 111635 Carrie Hampton Chief Administrative Officer 40.0 0.0 X 212749 0 50521 Deborah Gingrich Chief Program Officer 40.0 0.0 X 260914 0 44283 Carolyn Brinkmann VP, Early Childhood & School Aged Service 40.0 0.0 X 122283 0 36026 DANIELLE Green Chief Clinical Officer 40.0 0.0 X 155726 0 30536 Kelly Johnson Medical Mgt Services Psych Nurse 40.0 0.0 X 126343 0 10617 Matt Alvord VP of Facilities and Technology 40.0 0.0 X 120845 0 29631 Stacey Hill-Simmons Superintendent & VP of Education 40.0 0.0 X 134717 0 32204 2137200 0 542104 15 false true false Dharma Investments 34505 W 12 Mile Rd Ste 250 Farmington Hills MI 483313143 Rental Property 355001 Janice Singerman 10238 Springbeauty Ln Cincinnati OH 452312142 Therapy Services 149600 Elite Professional Janitorial Service 334 Hodge St Newport KY 410711527 Janitorial Services 127398 Childcare Careers LLC 2000 Sierra Point Pkwy Ste 702 Brisbane CA 940051874 Recruitment 123089 Barnes Dennig & Co LTD 150 E Fourth St 3rd Floor Cincinnati OH 45202 Financial Services 114800 6 298661 0 43227 2617847 1231096 4320480 288999 8511311 Program Service Fees 621400 34968845 34968845 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34968845 830508 0 0 830508 0 0 0 0 0 0 0 0 89040 0 0 0 89040 0 89040 0 0 89040 35903944 0 35770892 6163 133052 -6163 126889 0 0 126889 683051 43227 307720 375331 0 375331 0 0 0 0 0 0 266178 158716 107462 0 0 107462 Miscellaneous 900099 492696 0 0 492696 Stipends 900099 2850 0 0 2850 0 0 0 0 0 0 0 0 495546 45504932 34968845 0 2024776 34139 34139 12000 12000 0 0 0 0 2058812 1874434 153438 30940 0 0 0 0 28093275 25697247 1985778 410250 1113436 1000581 95003 17852 4721184 4242659 402831 75694 2095005 1882661 178755 33589 0 0 0 0 69338 0 69338 0 100202 0 100202 0 0 0 0 0 0 0 11282 0 11282 0 1617391 854172 660068 103151 101296 84918 9241 7137 1719952 1441859 156904 121189 1018845 550409 421914 46522 0 0 0 0 1473812 1235516 134450 103846 182790 153235 16675 12880 0 0 0 0 199436 167190 18194 14052 6 0 6 0 0 0 0 0 1470007 1050341 353201 66465 327549 268596 49128 9825 PROGRAM EVENTS 109703 0 0 109703 DUES & LICENSES 85054 71302 7759 5993 MISCELLANEOUS 149326 125181 13623 10522 BAD DEBTS (RECOVERY) 132754 60935 15966 55853 0 0 0 0 46896594 40807375 4853756 1235463 12030330 12390817 0 0 1020005 1400729 2036080 1417411 0 0 0 0 0 0 126402 107305 572102 272914 12009760 6892974 23788745 5116786 996769 1025819 13067446 13737999 0 0 1801478 1441644 55439357 36911424 5001668 7211318 0 0 0 0 0 0 0 0 0 0 1117865 1112870 0 0 2664559 2360815 8784092 10685003 X 40403429 17780112 6251836 8446309 0 0 0 0 0 0 46655265 26226421 55439357 36911424 X -1391662 1551 0 0 0 -19038733 X X false true true true true X 10760044 16210399 15402060 7323103 8511311 58206917 0 0 0 0 0 0 0 0 0 0 0 0 10760044 16210399 15402060 7323103 8511311 58206917 88074 58118843 229415 31166 825175 1143776 919548 3149080 0 0 0 0 0 0 277293 47847 32047 404788 978339 1740314 63096311 153831688 0.92111 0.91958 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 277293.0, COLUMN B - 47847.0, COLUMN C - 32047.0, COLUMN D - 404788.0, COLUMN E - 978339.0, COLUMN F - 1740314.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 41225 41225 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 61367175 0 0 61367175 0 0 0 0.0 0.0 0.0 false true true 0 0 0 0 0 0 0 0 741046 731426 9620 0 3202350 2905499 296851 0 8066364 3256049 4810315 5116786 Closely-held equity interests Financial derivatives Beneficial interest in trust 4589713 F Investments Fort Washington 5163739 F Investments Fifth Third 3984547 F 13737999 Federal Income Taxes Lease Liabilities 1337513 Deferred Compensation 1023302 2360815 46209780 1551 0 0 236861 238412 45971368 0 -466436 -466436 45504932 66638624 0 0 0 19753312 19753312 46885312 0 11282 11282 46896594 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 BENEFICIAL INTEREST - 248143 INVESTMENT MANAGEMENT FEES - -11282 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements FUNDRAISING EXPENSES INCLUDED IN REVENUE - -307720 COST OF GOODS SOLD INCLUDED IN REVENUE - -158716 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSES INCLUDED IN REVENUE - 307720 COST OF GOODS SOLD INCLUDED IN REVENUE - 158716 TRANSFER TO RELATED PARTY - 19286876 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements INVESTMENT MANAGEMENT FEES - 11282 Rockin at Riverfest 726278 43227 683051 0 0 69779 102101 18445 117395 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 726278 43227 683051 0 0 69779 102101 18445 117395 307720 375331 Scholarships 1 12000 X X false true false false false true false false false John Banchy President & Chief Executive Officer 329485 0 221364 0 81290 0 185648 0 11003 0 828790 0 80000 0 Steve Wagner Chief Financial Officer 189034 0 120000 0 62450 0 99625 0 12010 0 483119 0 62000 0 Deborah Gingrich Chief Program Officer 165214 0 95250 0 450 0 34047 0 10236 0 305197 0 0 0 Carrie Hampton Chief Administrative Officer 134242 0 77817 0 690 0 42513 0 8008 0 263270 0 0 0 DANIELLE Green Chief Clinical Officer 130457 0 25000 0 269 0 26384 0 4152 0 186262 0 0 0 Stacey Hill-Simmons Superintendent & VP of Education 128526 0 5000 0 1191 0 30000 0 2204 0 166921 0 0 0 Carolyn Brinkmann VP, Early Childhood & School Aged Service 97698 0 5000 0 19585 0 31675 0 4351 0 158309 0 18000 0 Matt Alvord VP of Facilities and Technology 112656 0 7500 0 689 0 20184 0 9447 0 150476 0 0 0 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE FOLLOWING PERSONS LISTED IN PART II PARTICIPATED IN A 457(F) PLAN. DURING THE TAX YEAR, THE FOLLOWING CONTRIBUTIONS VESTED AND WERE REPORTED AS TAXABLE INCOME. - JOHN BANCHY $80,000 - CAROLYN BRINKMAN $18,000 - STEVE WAGNER $62,000 DURING THE TAX YEAR, THE ORGANIZATION MADE THE FOLLOWING CONTRIBUTIONS TO PLAN PARTICIPANTS: - MATT ALVORD $15,000 - JOHN BANCHY $75,000 - CAROLYN BRINKMAN $8,000 - DEBORAH GINGRICH $25,000 - DANIELLE GREEN $20,000 - CARRIE HAMPTON $35,000 - STACEY HILL-SIMMONS $30,000 - STEVE WAGNER $25,000 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. 8 188542 Market value X Special Events 86 100457 Market value 0 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 NUMBER OF CONTRIBUTIONS Securities - Publicly traded - number OF CONTRIBUTIONS 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 - 248143; Related party Transfer - -19286876; Total - -19038733; 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 -74870 138121 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 CHILDRENS HOME OF CINCINNATI SERVICES 5050 Madison Road Cincinnati OH 45227 331617083 SUPPORTING CHILDREN'S HOME OH 501(c)(3) Type III-FI 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 2617847 FMV St ALOYSIUS ORPHANAGE S 1585000 FMV CHILDRENS HOME OF CINCINNATI SERVICES R 20871876 FMV