2025-04-24T15:08:42-05:00 2024-06-30 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2023-07-01 237068704 Children's Home of Northern Kentucky Inc CHIL 8592618768 200 Home Road Covington KY 41011 Rick W Wurth CEO 8592618768 2025-04-17 1 1 Paula Hume P00537516 5132418313 2025-04-17 2023 2025-03-06 01:10:19Z Rick W Wurth 200 Home Road Covington KY 41011 14364343 0 X www.chnk.org X 1880 KY A trauma-informed Healthcare Organization, CHNK Behavioral Health creates Holistic Partnerships for Health and Wellness that are inclusive, innovative and inspiring. 11 11 214 175 0 0 3258841 5309075 11919094 7020564 96585 238253 389618 384860 15664138 12952752 0 5000 0 0 7203243 8752996 0 0 888784 7617287 3622558 14820530 12380554 843608 572198 18874439 20829482 5493312 6649028 13381127 14180454 X A trauma-informed Healthcare Organization, CHNK Behavioral Health creates Holistic Partnerships for Health and Wellness that are inclusive, innovative and inspiring. 0 1 4969163 5000 3079192 CHNK Psychiatric Residential Treatment Facility (PRTF) Services- serving clients ages 7-17, diagnosed with one or more complex mental health conditions. Services include individual, group and family therapy, psychiatric services, medication management and 24/7 therapeutic care. The objective for psychiatric residential treatment is progress towards achievement of individual treatment goals and discharge to a lower level of care. An estimated total of 6,501 days/nights of care were provided. 4602730 3755680 CHNK outpatient behavioral health services provides a broad continuum of outpatient behavioral health services, including individual, group and family therapy, intensive outpatient, case management, day treatment and family preservation program. Serving primarily adolescents and their family members, outpatient services are available to individuals of all ages. The objective for all behavioral health services is the achievement of individualized treatment goals. An estimated total of 23,494 behavioral health services were provided. 229717 185692 CHNK Private Child-Caring (PCC) Residential Treatment Services - Serving clients ages 7 to 17, struggling with severe emotional and/or mental health needs, preventing placement in a less restrictive setting. Services include individual, group and family therapy, medication management, and 24/7 therapeutics care. The objective for private-caring residential treatment is progress towards achievement of individual treatment goals and to discharge to a less restrictive setting. An estimated total of 553 day's/nights of care were provided. 9801610 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 34 0 1 214 1 0 0 0 0 0 1 1 1 1 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY OH PA X Children's Home of Northern Kentuck 8592618768 200 Home Road Covington KY 41011 Jeffrey Sackenheim President 1.00 X X 0 0 0 Geoffrey Egbers Vice-President 1.00 X X 0 0 0 Josh Ruth Treasurer 1.00 X X 0 0 0 Barry Applegate Board Member 1.00 X 0 0 0 Dorothy Air Board Member 1.00 X 0 0 0 Robert Simmons Board Member - Start 07/23 1.00 X 0 0 0 Jeff W Thomas Board Member - Exit 06/24 1.00 X 0 0 0 Charlene Erler Board Member 1.00 X 0 0 0 Ted Gaeddert Board Member 1.00 X 0 0 0 Karen Morgan Board Member 1.00 X 0 0 0 Peggy Essert Board Member 1.00 X 0 0 0 Rick Wurth CEO 40.00 X 315772 0 80003 Julie Raia Chief Strategy Officer 40.00 X 108707 0 42302 David Howard Chief HR Officer 40.00 X 106708 0 40965 Debbie Rapier Chief Financial Officer 40.00 X 124521 0 43189 Crystal Leugers Chief Programming Officer 40.00 X 103493 0 13123 Rachel Byrd Psychiatric Nurse Practitioner 40.00 X 198884 0 26464 958085 0 246046 6 0 1 0 Queen City Blacktop Company 2130 Osterfeld Street Cincinnati OH 45214 Repair and repaving of parking lots 305060 Osterman Cron 10830 Millington Court Cincinnati OH 45242 Furniture for various office spaces and 275916 Ashley Roundtree & Assoc 2525 Nelson Miller Pkwy Ste 106 Louisville KY 40223 General fund development strategies and 172046 James Elliott Construction 12420 Hutton Drive Walton KY 41094 Various facilities construction projects 142432 Qualifacts PO Box 4577 Carol Stream IL 60197 Provides Carelogic software and support 133895 5 1042 119954 5188079 615544 5309075 Community Based Services 621400 3755680 3755680 Residential 624110 3264884 3264884 7020564 81702 81702 284109 0 284109 284109 284109 1019580 515201 803012 575218 216568 -60017 156551 156551 121067 33361 87706 87706 Other Income 900099 13045 13045 13045 12952752 7020564 0 623113 5000 5000 978785 830010 92984 55791 6652973 5641722 632032 379219 2927 2482 278 167 596080 505476 56627 33977 522231 442852 49612 29767 39861 1613 17813 20435 44376 1796 19831 22749 109564 4434 48962 56168 11234 11234 296194 11987 132363 151844 103782 15200 74588 13994 309246 244993 39135 25118 660713 507285 141747 11681 71711 40467 18154 13090 152234 93898 55352 2984 771462 555200 204793 11469 193199 157539 27212 8448 Personnel 356110 305882 34827 15401 Direct Care 236308 230122 6186 Other 127440 102323 22861 2256 Credit Losses 101306 101306 37818 23 3569 34226 12380554 9801610 1690160 888784 9814 36779 99918 1189113 2415183 593241 1218997 90407 127351 17871404 6133383 10834031 11738021 3644774 2604733 1724371 0 761723 2615465 18874439 20829482 1154302 2102924 3982369 3815017 356641 731087 5493312 6649028 X 9805360 9150427 3575767 5030027 13381127 14180454 18874439 20829482 572198 227129 0 X X 0 1 X 1 1 1 X 1871076 2789572 5791763 3258841 5309075 19020327 1871076 2789572 5791763 3258841 5309075 19020327 6882508 12137819 294722 334197 365948 394904 365811 1755582 16463 46768 215715 122050 13045 414041 21189950 44391433 0.57280 0.58760 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 109563 0 0 109563 0 Part II-B, Line 1: Funding of activities to increase awareness of Children's interest in the State of Kentucky, the organization contracts with an individual who represents the interest of Children in Kentucky. 259915 8204 268119 254967 4948 259915 6797363 -6255622 -286774 254967 5535874 418673 842816 6797363 5115006 362950 57918 5535874 0.90500 0.09500 0 0 2453663 2453663 11963970 4399071 7564899 67624 12552 55072 858857 684939 173918 2527290 1036821 1490469 11738021 Right of use assets - Operating 656473 Cash surrender of life insurance 64064 Beneficial interests in perpetual trusts 1787663 Beneficial interests in assets held 107265 2615465 Lease Liabilities 731087 731087 X 13245219 227129 43211 33361 303701 12941518 11234 11234 12952752 12445892 43211 33361 76572 12369320 11234 11234 12380554 Part V, Line 4: The organization's endowment fund consists of investments maintained by Wealth Dimension (investment advisory firm), a beneficial interest in assets held in trust, and donor permanently restricted funds. The investments are donor restricted funds, and the beneficial interest in assets held in trust are donor funds which are temporarily and permanently restricted. The organization's board of trustees does not have input or authority over the nature and type of investments held in the trusts. The trustees of the trusts have sole discretion on the investments and the amount and timing of distributions from the trusts 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. The temporarily restricted endowment funds are used for operations in the manner needed most, and the permanently restricted endowment funds are for the use and benefit of Children's Home of Northern Kentucky. Part X, Line 2: The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of Kentucky law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS From 990 information returns are subject to review and examination by Federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, do not have any uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Fundraising Expense 33,361. Part XII, Line 2d - Other Adjustments: Fundraising Expense 33,361. X X X X X X X 1 Ashley Roundtree & Associates 2525 Nelson Miller Pkwy Ste 106 Louisville KY 40223 Professional Fundraising Consulting 0 0 166120 0 166120 KY OH PA Annual Breakfast 121067 121067 15594 10031 7736 121067 121067 15594 10031 7736 33361 87706 0 Tuition Remission 1 5000 0 X X X 0 1 0 1 0 1 0 0 0 Rick Wurth CEO 249779 0 52290 0 13703 0 66585 0 13418 0 395775 0 0 0 Rachel Byrd Psychiatric Nurse Practitioner 198704 0 0 0 180 0 10438 0 16026 0 225348 0 0 0 Debbie Rapier Chief Financial Officer 120724 0 2700 0 1097 0 30098 0 13091 0 167710 0 0 0 Julie Raia Chief Strategy Officer 101991 0 5700 0 1016 0 29009 0 13293 0 151009 0 0 0 Part I, Line 4b During 2015, CHNK entered into a deferred compensation agreement with its Chief Executive Officer, who is serving as the Agency's Chief Developmental Officer. The annual incentive is to be deposited in an investment account under CHNK's name, but the CEO may direct the investment vehicle the funds are invested. Under this agreement the CEO will be responsible for any gains or losses and would solely accrue to the benefit or detriment of the CEO. In the event any portion of the account would be forfeited due to any reason, the uninvested amounts would revert to CHNK and the investment decisions would also revert to CHNK. During 2023, CHNK entered into a deferred compensation agreement with their Chief Strategy Officer and Chief Financial Officer. The annual incentive is to be deposited in an investment account under CHNK's name, but the Officers may direct the investment vehicle the funds are invested. Under this agreement the Officers will be responsible for any gains or losses and would solely accrue to the benefit or detriment of the Officers. An increase of $94,680 was added for these three individuals in 2023. Part I, Line 5 During FY 2023 CHNK entered into an agreement with their APRN where her pay is based on the amount of revenue she generates monthly. She is paid 65% of that monthly revenue. Part I, Line 6 CHNK entered into an Operational Effective Bonus (OEB) with its Chief Executive Officer, who Is serving as the Organization's Chief Development Officer. Under this agreement, if CHNK's change in net assets is positive or better than budgeted, the CEO will be eligible for the OEB equal to 20% of the CEO's base salary, paid over a 2-year period. If the CEO were to leave CHNK within the 2-year period, any remaining installments are forfeited. Jeffrey Sackenheim Board Member 101599 Providing architectural design for projects through his company, SHP 0 X 4830 FMV X 3 20969 FMV X 1 550000 FMV X 3100 FMV X Supplies 0 34797 FMV X Technology 0 1848 FMV 0 0 0 1 Part I, Line 32b: CHNK normally does not sell it's noncash contributions, but will donate excess contributions to other non profits. For FY 2024 CHNK received a parcel of land and did use the services of a real estate broker to sell the land. Form 990, Part III, line 3 For FPP and MST, services were billed based on actual expenses these programs incurred as opposed to revenue generated from our billing software, Carelogic. Form 990, Part VI, Section B, line 11b The draft Form 990 is distributed in electronic format to Board Members prior to filing the return. Form 990, Part VI, Section B, line 12c If a conflict of interest should arise, the interested person must disclose the conflict and the material facts to the trustee. All conflicts of interest that do arise are documented in the board minutes. If there is a conflict of interest, that trustee must recuse themselves from voting. Form 990, Part VI, Section B, line 15 Compensation for the CEO is set by the Board of Trustees and is based on compensation of comparable facilities in the area and current budgeting restraints, salaries for other officers of the corporation are set by the CEO based on relevant market rates and survey results. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part XII, Line 2c: The process has not changed from prior years.