2026-03-18T07:58:26+00:00 2025-06-30 331498605 Plante & Moran PLLC 250 SOUTH HIGH ST SUITE 100 COLUMBUS OH 43215 990 2024-07-01 311596262 COLONIAL SENIOR SERVICES COLO 5137854054 230 LUDLOW STREET HAMILTON OH 45011 BRIAN KRAUSE CFO 5137854054 2026-03-18 true true AMY CIMINELLO CPA P00796388 6148493000 2026-03-17 2024 2025-03-06 01:10:19Z BRIAN KRAUSE 230 LUDLOW STREET HAMILTON OH 45011 51776918 false X NA X 1998 OH TO ENCOURAGE ACTIVE LIVING, INSPIRE LIFELONG LEARNING, AND PROVIDE SERVICES AND LEADERSHIP TO STRENGTHEN THE COMMUNITY. 14 13 795 13 3539 727 266482 271716 37599101 49181938 748479 1200261 799615 1123003 39413677 51776918 8500 0 0 0 20128334 24085660 0 0 0 20258807 26182834 40395641 50268494 -981964 1508424 118204882 141192960 75859750 98218084 42345132 42974876 TO ENCOURAGE ACTIVE LIVING, INSPIRE LIFELONG LEARNING, AND PROVIDE SERVICES AND LEADERSHIP TO STRENGTHEN THE COMMUNITY. false false 45133827 0 50274432 PROVIDES HEALTH CARE, HOME CARE, AND OTHER TAX EXEMPT SERVICES IN THE COMMUNITY CONSISTING OF THE OPERATIONS OF THE WESTOVER RETIREMENT COMMUNITY, BERKELEY SQUARE RETIREMENT COMMUNITY, JAMESTOWNE, THE COLONIAL SCHOOL, THE PATTERSON, AND MONTAGE MASON. 45133827 true true false true false false false false false false true false false false true true false true false false false false false false false false false false false true true false false false false false false false false false false false false false false false true true false false false true 0 0 795 true true true false false false false false false false false false false false X 14 13 false false false false true true true true true false false false false true true true true true false true false false X BRIAN KRAUSE 5137854750 230 LUDLOW STREET HAMILTON OH 45011 BRETT KIRKPATRICK PRESIDENT & CEO 6.0 34.0 X X 0 522563 74628 DR WILLIAM FANT VICE CHAIR 1.0 6.0 X X 0 0 0 NICK ZIEPFEL CHAIR 1.0 6.0 X X 0 0 0 PETE ABNER TREASURER 1.0 6.0 X X 0 0 0 RANDY OPPENHEIMER SECRETARY 1.0 6.0 X X 0 0 0 ANDREW SCHUSTER TRUSTEE 1.0 5.0 X 0 0 0 JOHN KIRSCH PAST CHAIR 1.0 6.0 X 0 0 0 JON WHALEN TRUSTEE 1.0 5.0 X 0 0 0 LARRY MULLIGAN TRUSTEE 1.0 6.0 X 0 0 0 NEIL COHEN TRUSTEE 1.0 6.0 X 0 0 0 RAQUEL LOVEBERRY TRUSTEE 1.0 6.0 X 0 0 0 ROB WEIGEL TRUSTEE 1.0 5.0 X 0 0 0 ROBIN MILLER TRUSTEE 1.0 6.0 X 0 0 0 TIMOTHY EGLOFF TRUSTEE 1.0 5.0 X 0 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 6.0 34.0 X 0 333131 35017 KELLEY LAWRENCE VP HEALTH SERVICES 20.0 20.0 X 0 215622 7788 ANGIE DIEFENBACHER NURSE MANAGER, RN 40.0 0.0 X 128832 0 10173 JAKA SMITH NURSE MANAGER, RN 40.0 0.0 X 140359 0 10974 KAREN PENDLETON AVP, QUALITY 40.0 0.0 X 120759 0 2981 MIRANDA STITCHANOFF AVP, HEALTH SERVICES 40.0 0.0 X 138963 0 4855 NICOLE ZVOSEC SENIOR DIRECTOR, SALES STRATEGY 40.0 0.0 X 130521 0 10785 659434 1071317 157201 8 false true false 0 271716 271716 CLIENT FEES EARNED 623990 43999374 43999374 RESIDENCY FEES 623990 5182564 5182564 0 0 0 0 49181938 701283 701283 30509 30509 0 30509 3539 26970 498978 498978 0 498978 498978 RESIDENT RESTAURANT 900099 793633 793633 GIFT SHOP REVENUE 623990 6473 6473 RELATED ENTITY REVENUE 900099 12051 12051 280337 280337 0 0 1092494 51776918 50274432 3539 1227231 0 0 20917749 18114161 2803588 437761 367837 69924 1116724 938350 178374 1613426 1355713 257713 1955 1955 66472 66472 4540977 3796650 744327 0 321777 45682 276095 2741505 2723924 17581 2741836 2370216 371620 379893 21751 358142 140644 140644 3210347 3116565 93782 5945707 5579792 365915 790427 766724 23703 REPAIRS & MAINTENANCE 1890618 1832012 58606 FOOD & BEVERAGE SUPPLIE 1780748 1757597 23151 MEDICAL SUPPLIES 1017036 1017036 DUES AND SUBSCRIPTIONS 72580 72580 540312 540312 0 0 50268494 44557546 5710948 0 9266 1528 231271 577 8300 4232239 2831729 0 0 0 0 26119 27001 483047 644701 183206715 65572080 93642425 117634635 13870349 15526604 0 0 5940860 4287191 118204882 141192960 27951728 28092599 13220 37036 21159172 46377242 0 0 0 0 26735630 23711207 75859750 98218084 41262171 41980690 1082961 994186 42345132 42974876 118204882 141192960 X 1508424 445124 -1323804 X false true true true true X 1704935 3898035 3181562 266482 271716 9322730 24751284 27584112 30500845 38385395 50274432 171496068 0 0 0 26456219 31482147 33682407 38651877 50546148 180818798 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 180818798 288898 584425 329025 369365 728253 2299966 0 288898 584425 329025 369365 728253 2299966 727 727 0 0 0 0 0 0 26745117 32066572 34011432 39021242 51275128 183119491 0.98744 0.98863 0.01 0.01 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1955 1955 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF MEMBERSHIP DUES PAID TO LEADING AGE ARE USED FOR LOBBYING PURPOSES. 5350647 5350647 157508064 55469280 102038784 17080132 10099878 6980254 3267872 2922 3264950 117634635 Federal Income Taxes INTERCOMPANY PAYABLE 23696360 OTHER LIABILITIES 14847 23711207 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote COMMUNITY FIRST SOLUTIONS AND SUBSIDIARIES ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C (3). THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2025 AND 2024. THE ORGANIZATION DID NOT HAVE ANY ACCRUED INTEREST OR PENALTIES RELATED TO INCOME TAX LIABILITIES, AND NO INTEREST OR PENALTIES HAVE BEEN CHARGED TO OPERATIONS FOR THE YEARS THEN ENDED. false false false false false false false false false BRETT KIRKPATRICK PRESIDENT & CEO 0 412583 0 45435 0 64546 0 52017 0 22611 0 597192 0 0 BRIAN KRAUSE CHIEF FINANCIAL OFFICER 0 287779 0 31800 0 13552 0 10962 0 24055 0 368148 0 0 KELLEY LAWRENCE VP HEALTH SERVICES 0 189939 0 19542 0 6141 0 7396 0 392 0 223410 0 0 JAKA SMITH NURSE MANAGER, RN 140359 0 0 0 0 0 3639 0 7335 0 151333 0 0 0 FORM 990, SCHEDULE J, LINE 3 A RELATED ORGANIZATION, COMMUNITY FIRST SOLUTIONS, USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. A COUNTY OF WARREN OHIO 316000058 935158BF1 2024-09-26 48364024 THIS ISSUE CONSISTS OF TWO SERIES ISSUED BY TWO ISSUERS. THE ISSUE IS A SINGLE ISSUE FOR FEDERAL TAX false false false B GREENE COUNTY PORT AUTHORITY 316000271 39465WAB1 2024-09-26 48364024 THIS ISSUE CONSISTS OF TWO SERIES ISSUED BY TWO ISSUERS. THE ISSUE IS A SINGLE ISSUE FOR FEDERAL TAX false false false A 0 0 48364024 0 0 0 967280 0 0 47396744 0 0 2024 true true true true B 0 0 48364024 0 0 0 967280 0 0 47396744 0 0 2024 true true true true A false true true false false false 0.0108 0.0 0.0108 false false 0 false true B false true true false false false 0.0108 0.0 0.0108 false false 0 false true A false true false false false false 0 false false false 0 false false true B false true false false false false 0 false false false 0 false false true A true B true Schedule K, Part I, Column (f) PURPOSE OF BOND COLUMN A PURPOSES. THIS WARREN COUNTY SERIES (2024A) ARE ISSUED TO REFUND THE PRIOR TAX EXEMPT BONDS USED TO PURCHASE ANTHOLOGY OF MASON, A 101 UNIT (202 BED) ASSISTED LIVING FACILITY IN WARREN COUNTY, OHIO. THE TAX-EXEMPT BONDS REFUNDED BY THE SERIES 2024A BONDS WERE ISSUED ON SEPTEMBER 26, 2024. Schedule K, Part I, Column (f) PURPOSE OF BOND COLUMN B PURPOSES. THIS GREENE COUNTY SERIES (SERIES 2024B) ARE ISSUED TO REFUND AND RETIRE A TERM LOAN, THE PROCEEDS OF WHICH WERE USED TO FINANCE THE ACQUISITION OF AN EXISTING 110 UNIT ASSISTED LIVING AND ASSISTED LIVING MEMORY CARE COMMUNITY LOCATED IN BEAVERCREEK, OHIO, KNOWN AS "THE PATTERSON", INCLUDING AN APPROXIMATELY 7 ACRE PARCEL UPON WHICH THE FACILITY IS LOCATED, AND TO REIMBURSE THE BORROWERS FOR COSTS INCURRED BY THE BORROWERS IN CONNECTION WITH THE ACQUISITION THEREOF, AND PAY CERTAIN COSTS OF ISSUANCE RELATED TO THE ISSUANCE OF THE 2024B BONDS. Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: COUNTY OF WARREN, OHIO N/A Schedule K, Part V Different Procedures to Undertake Corrective Action Issuer name: GREENE COUNTY PORT AUTHORITY N/A Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE MEMBER IS COMMUNITY FIRST SOLUTIONS. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body COMMUNITY FIRST SOLUTIONS HAS THE POWER TO ELECT AND APPOINT MEMBERS OF THE GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders COMMUNITY FIRST SOLUTIONS HAS THE POWER TO MAKE CERTAIN GOVERNANCE DECISIONS FOR EXPANSION AND/OR TERMINATION OF SERVICES. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 WAS REVIEWED BY THE GOVERNING BODY PRIOR TO FILING THE 990. HOWEVER, SOME CONFIDENTIAL NFORMATION, SUCH AS DONORS, WAS REDACTED BEFORE SENDING. Form 990, Part VI, Line 12c Conflict of interest policy EACH DIRECTOR SHALL FILE ANNUALLY A DISCLOSURE REPORT ON A FORM PREPARED BY THE CORPORATION AND APPROVED BY THE DIRECTORS, WHEREBY THE INDIVIDUAL DIRECTORS ARE PROVIDED A MEANS OF DISCLOSING ALL OUTSIDE INTERESTS WHICH MAY CREATE DUALITY OF INTEREST, OR POTENTIAL CONFLICTS OF INTEREST, AS THEY CONDUCT AFFAIRS OF THE CORPORATION. ANY DIRECTOR HAVING A DUALITY OR POSSIBLE CONFLICT OF INTEREST ON ANY MATTER SHOULD NOT VOTE OR USE HIS OR HER PERSONAL INTEREST ON THE MATTER, AND HE OR SHE SHOULD NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE MEETING. THE MINUTES OF THE MEETING SHOULD REFLECT THE DISCLOSURE AND THE ABSTENTION FROM VOTING AND ITS EFFECT ON THE QUORUM. THE FOREGOING REQUIREMENTS SHOULD NOT BE CONSTRUED AS PREVENTING ANY DIRECTORS FROM BRIEFLY STATING HIS OR HER POSITION IN A MATTER, NOR FROM ANSWERING PERTINENT QUESTIONS OF OTHER DIRECTORS AS HIS OR HER KNOWLEDGE MAY BE OF ASSISTANCE TO THE OTHER DIRECTORS IN THEIR DELIBERATIONS. Form 990, Part VI, Line 15b Process to establish compensation of other employees A RELATED ORGANIZATION, COMMUNITY FIRST SOLUTIONS, USES A COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR. Form 990, Part VI, Line 19 Required documents available to the public DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part VII, Section B, Line 1 THE PARENT COMPANY, COMMUNITY FIRST SOLUTIONS, OPERATES A SHARED SERVICES ACCOUNTS PAYABLE MODEL FOR ALL ITS SUBSIDIARIES WHICH MAKES PAYMENTS TO MOST VENDORS AND ISSUES THE 1099S. THERE ARE SOME INDIVIDUAL INDEPENDENT CONTRACTORS THAT ARE PAID THROUGH THE PAYROLL SYSTEM AND IN THOSE INSTANCES THE PAYMENTS AND 1099 IS ISSUED UNDER THE SUBSIDIARY'S TAX ID. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue CSS SALON REVENUE - Total Revenue: 48056, Related or Exempt Function Revenue: 48056, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; CSS MISCELLANEOUS REVENUE - Total Revenue: 232281, Related or Exempt Function Revenue: 232281, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER TO RELATED ORGANIZATION - -1323804; Total - -1323804; PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR. COMMUNITY BEHAVIORAL HEALTH 230 LUDLOW STREET HAMILTON OH 45011 311806189 CHARITABLE BEHAVIORAL HEALTH OH 501(c)(3) 7 COMMUNITY FIRST SOLUTIONS false COMMUNITY FIRST SOLUTIONS 230 LUDLOW STREET HAMILTON OH 45011 311150845 PARENT COMPANY OH 501(c)(3) Type III-FI NA false PARTNERS IN PRIME 230 LUDLOW STREET HAMILTON OH 45011 310569735 SENIOR CENTERS OH 501(c)(3) 10 COMMUNITY FIRST SOLUTIONS false LIFESPAN 1900 FAIRGROVE AVE RT4 HAMILTON OH 45011 310536660 SOCIAL SERVICES OH 501(c)(3) 7 COMMUNITY FIRST SOLUTIONS false MISSION LINK 230 LUDLOW STREET HAMILTON OH 45011 874391538 SUPPORT FOR SENIOR/SOCIAL SERVICES OH 501(c)(3) Type II NA false COMMUNITY FIRST PHARMACY 230 LUDLOW STREET HAMILTON OH 45011 260653514 COMMUNITY PHARMACY OH NA C Corporation false false false false false false false false false true false false false true true true true false true true