Community First Pharmacy FY2022 filing

Tax-deductible

Hamilton, OH501(c)(3)Health CareEIN 26-0653514

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To educate consumers and provide accessible and affordable pharmaceutical solutions to meet the health care needs of individuals and organizations throughout butler county.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$244K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $203K a year · 3% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$244K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$488K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 14 voting members
Looks good: 13 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.1M
+21% vs prior year
Spent
$7.3M
To programs
95%
Net assets
$1.9M
By yearFY2020–FY2023
Revenue
$7.1M
FY2022▲ +21%
Revenue by fiscal year
FY2020$4.9M
FY2021$5.9M
FY2022$7.1M
FY2023$5.6M
Expenses
$7.3M
FY2022▲ +35%
Expenses by fiscal year
FY2020$4.5M
FY2021$5.4M
FY2022$7.3M
FY2023$5.3M
Net assets
$1.9M
FY2022▼ -11%
Net assets by fiscal year
FY2020$1.7M
FY2021$2.1M
FY2022$1.9M
FY2023$2.1M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Apr 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $7.0M Management & general 5% · $345K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $244K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Pharmacy Manager
$130,022Pt VII · Sec A
$114,068Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President & CEO
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A

Lyndsay N Howell’s $137K as Pharmacy Manager is at the 45th percentile of top reported officer pay among 3128 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022
Lyndsay N Howell$136,664$130,022
William J Scully—$114,068

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates consumers and provides affordable medicine for healthcare needs.

Provided by the organization

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1 program service account for $7.0M of program spending, described in the organization's own filed words · FY2021.
01

To educate consumers and provide accessible and affordable pharmaceutical solutions to meet the health care needs of individuals and organizations throughout butler county.

$7.0Mprogram expense

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$7.1M
Ln 12
Fees for servicesLn 2g$7.0M
Gifts and grantsLn 1h$130K
Money outPt IX
$7.3M
Ln 25
Programscol B$7.0M
Managementcol C$345K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$801
Total assetsLn 16$2.3M
LiabilitiesLn 26$488K
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$130K
Government grantsLn 1e$128K
Fees for servicesLn 2g$7.0M
Total revenueLn 12$7.1M
Assets in detailPt X, end of year
CashLn 1$801
Cash and savings togetherLn 1–2$801
Land, buildings, equipmentLn 10c$45K
Other assetsLn 15$983K
Total assetsLn 16$2.3M
LiabilitiesLn 26$488K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 510
VolunteersI 611
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$2K$801
Land, buildings, equipmentLn 10c$125K$45K
Total assetsLn 16$2.7M$2.3M
LiabilitiesLn 26$658K$488K
Net assetsLn 32$2.1M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$754K$601K$153K
Pension plan contributionsLn 8$24K$18K$6K
Other employee benefitsLn 9$76K$57K$19K
Payroll taxesLn 10$61K$46K$15K
Other fees for servicesLn 11g$393K$360K$33K
Advertising and promotionLn 12$6K$486$6K
Office expensesLn 13$77K$76K$1K
OccupancyLn 16$94K$32K$62K
TravelLn 17$28K$15K$13K
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$4K$357$4K
Depreciation, depletion and amortizationLn 22$35K$13K$22K
InsuranceLn 23$51K$50K$1K
Other expenses (24a–d)Ln 24$5.7M$5.7M$8K
All other expensesLn 24e$4K$2K$2K
Total functional expensesLn 25$7.3M$7.0M$345K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $5.6M$5.3M$254K$2.1M 990 PDF
FY2022 Viewing $7.1M$7.3M−$229K$1.9M 990 PDF
FY2021 $5.9M$5.4M$443K$2.1M 990 PDF
FY2020 $4.9M$4.5M$345K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $7,099,255 across 5 lines filed
VIII-1e Government grants$127,868
VIII-1f All other contributions, gifts and grants$2,000
VIII-1h Total contributions, gifts and grants$129,868
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,939,425 · Unrelated business $5,029,962$6,969,387
VIII-12 Total revenueRelated to mission $1,939,425 · Unrelated business $5,029,962 · Excluded from tax $0$7,099,255
Part IX · Statement of functional expenses $7,327,819 across 15 lines filed
IX-7 Other salaries and wagesPrograms $600,858 · Management $153,069$753,927
IX-8 Pension plan contributionsPrograms $17,673 · Management $5,879$23,552
IX-9 Other employee benefitsPrograms $56,711 · Management $18,865$75,576
IX-10 Payroll taxesPrograms $45,987 · Management $15,298$61,285
IX-11g Other fees for servicesPrograms $360,037 · Management $32,577$392,614
IX-12 Advertising and promotionPrograms $486 · Management $5,778$6,264
IX-13 Office expensesPrograms $75,632 · Management $1,456$77,088
IX-16 OccupancyPrograms $31,762 · Management $62,488$94,250
IX-17 TravelPrograms $14,691 · Management $12,924$27,615
IX-19 Conferences, conventions and meetingsPrograms $2,714$2,714
IX-20 InterestPrograms $357 · Management $4,078$4,435
IX-22 Depreciation, depletion and amortizationPrograms $12,666 · Management $22,246$34,912
IX-23 InsurancePrograms $50,076 · Management $1,161$51,237
IX-24 Other expenses (24a–d)Programs $5,711,085 · Management $7,741$5,718,826
IX-24e All other expensesPrograms $1,982 · Management $1,542$3,524
IX-25 Total functional expensesPrograms $6,982,717 · Management $345,102 · Fundraising $0$7,327,819
Part X · Balance sheet $2,347,840 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $2,351$801
X-4 Accounts receivableStart of year $420,531$701,408
X-8 Inventories for sale or useStart of year $890,789$617,531
X-9 Prepaid expenses and deferred chargesStart of year $4,493$0
X-10c Land, buildings and equipment, netStart of year $124,728$45,389
X-15 Other assetsStart of year $1,303,520$982,711
X-16 Total assetsStart of year $2,746,412$2,347,840
X-17 Accounts payable and accrued expensesStart of year $185,016$194,857
X-25 Other liabilitiesStart of year $278,294$292,985
X-26 Total liabilitiesStart of year $657,850$487,842
X-27 Net assets without donor restrictionsStart of year $2,088,562$1,859,998
X-32 Total net assets or fund balancesStart of year $2,088,562$1,859,998
X-33 Total liabilities and net assetsStart of year $2,746,412$2,347,840
Part XI · Reconciliation of net assets $1,859,998 net assets at year end
XI-1 Total revenue$7,099,255
XI-2 Total expenses$7,327,819
XI-3 Revenue less expenses−$228,564
XI-4 Net assets at start of year$2,088,562
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,859,998

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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