Charity Report

  • Issued: December 2024
  • Expires: December 2026

Best Point Education & Behavioral Health

Accredited Charity

Meets Standards

513-272-2800

5050 Madison Road
Cincinnati, OH 45227

https://bestpoint.org/
Accredited Charity

513-272-2800

5050 Madison Road
Cincinnati, OH 45227

https://bestpoint.org/
Accredited Charity

Accredited Charity

Meets Standards

Standards For Charity Accountability

Governance

  1. Board Oversight

    Oversight of Operations and Staff: Standard 1

    Description
    Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fundraising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

    The organization meets this standard.

  2. Board Size

    Number of Board Members: Standard 2

    Description
    Soliciting organizations shall have a board of directors with a minimum of five voting members.

    The organization meets this standard.

  3. Board Meetings

    Frequency and Attendance of Board Meetings: Standard 3

    Description
    An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

    The organization meets this standard.

  4. Board Compensation

    Compensated Board Members: Standard 4

    Description
    Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

    The organization meets this standard.

  5. Conflict of Interest

    Conflict of Interest: Standard 5

    Description
    No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

    The organization meets this standard.

Measuring Effectiveness

  1. Effectiveness Policy

    Board Policy on Effectiveness: Standard 6

    Description
    Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

    The organization meets this standard.

  2. Effectiveness Report

    Board Approval of Written Report on Effectiveness: Standard 7

    Description
    Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

    The organization meets this standard.

Finances

  1. Program Expenses

    Program Service Expense Ratio: Standard 8

    Description
    Spend at least 65% of its total expenses on program activities.

    The organization meets this standard.

  2. Fundraising Expenses

    Fundraising Expense Ratio: Standard 9

    Description
    Spending should be no more than 35% of related contributions on fundraising. Related contributions include donations, legacies, and other gifts received as a result of fundraising efforts.

    The organization meets this standard.

  3. Accumulating Funds

    Ending Net Assets: Standard 10

    Description
    Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

    The organization meets this standard.

  4. Audit Report

    Financial Statements: Standard 11

    Description
    Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $1 million, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $1 million, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

    The organization meets this standard.

  5. Detailed Expense Breakdown

    Detailed Functional Breakdown of Expenses: Standard 12

    Description
    Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fundraising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

    The organization meets this standard.

  6. Accurate Expense Reporting

    Accuracy of Expenses in Financial Statements: Standard 13

    Description
    Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fundraising expenses or otherwise understate the amount a charity spends on fundraising, and/or overstate the amount it spends on programs will not meet this standard.

    The organization meets this standard.

  7. Budget Plan

    Budget: Standard 14

    Description
    Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fundraising, and administration.

    The organization meets this standard.

Fundraising & Info

  1. Truthful Materials

    Misleading Appeals: Standard 15

    Description
    Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

    The organization meets this standard.

  2. Annual Report

    Annual Report: Standard 16

    Description
    Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fundraising and administrative categories as in the financial statements, and (iii) ending net assets.

    The organization meets this standard.

  3. Website Disclosures

    Web Site Disclosures: Standard 17

    Description
    Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

    The organization meets this standard.

  4. Donor Privacy

    Privacy for Written Appeals & Internet Privacy: Standard 18

    Description
    Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

    The organization meets this standard.

  5. Cause Marketing Disclosures

    Cause Related Marketing: Standard 19

    Description
    Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

    The organization meets this standard.

  6. Complaints

    Complaints: Standard 20

    Description
    Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fundraising practices, privacy policy violations and/or other issues.

    The organization meets this standard.

Conclusion

Best Point Education & Behavioral Health meets the 20 Standards for Charity Accountability.

Purpose

  • Year, State Incorporated

    1926, OH

  • Stated Purpose

    To create lasting results that strengthen families and our community by guiding individuals – from infancy to independence – through comprehensive education, behavioral and mental health services.


Programs

Best Point’s array of programs and services includes:Early Childhood/School-Age Services: To ensure positive outcomes for children, we understand that our services must also focus on the wellness of the adults that care for them. As such, our services are offered in partnership with families, area schools, preschool/childcare services and community stakeholders. Early childhood programs (and their numbers served annually) include:• RCFP – Resilient Children and Families Program: The focus of this proposal, RCFP provides training and consultation for early childhood programs that promotes protective factors and resilience for enrolled children & their families.• CoStars: CoStars 4 and 5-Star Step-Up-To-Quality programs collaborate with families, schools and community stakeholders to help young children become the STARS they are meant to be. CoStars offers high quality childcare that nurtures children’s healthy development and school readiness.• SPARK – Supporting Partnerships to Assure Ready Kids: SPARK is a family-focused kindergarten readiness program that uses a home visitation model to prepare 3-5 year olds for a successful transition tokindergarten.• HIPPY – Home Instruction for Parents of Preschool Youngsters: HIPPY is a family literacy and home visitation program for low-income families that helps parents prepare their children for school success in kindergarten and beyond.• Every Child Succeeds: A home visitation service for at-risk parents to ensure an optimal start in life for their children.Education and Autism Services: Helping students overcome behavior and learning challenges, achieve graduation and have a smooth transition to adulthood, education programming includes:• Heidt Center of Excellence: Heidt Center is the only program of its kind in Greater Cincinnati dedicated to providing a healthy learning environment to students with autism and related diagnoses while also prioritizing social-emotional growth, independent living skills, career development curriculums and hands-on job readiness experiences.• The Olympus Center: Olympus Center offers complete and comprehensive diagnostic services for children and adults to assess learning disorders that influence a person’s ability to perform academically.• CATS – Cincinnati Arts and Technology Studios: Best leverages the transformative power of art to build critical life skills and prepare youth for promising post-graduate careers.• Best Point Education: Best Point’s Pre-K-12 Charter School is designed for students with disabilities that have behavioral and learning challenges. All children referred to the school must have an IEP and district referral.Behavioral Health: Provides a continuum of mental health support and therapy for individuals and families. This includes day treatment programs for children 3-18; Medical Management including evaluation and medication; specialized programming like Counseling for Caregivers; and treatment for youth with mental health and substance abuse challenges.• Behavioral Health Counseling: Best Pont’s therapeutic, case management, psychiatric and primary health services are delivered through a variety of home, school and campus-based outpatient and more intensive day treatment programs.• Levine Family Health Center: The Levine Family Health Center enables Best Point Education & Behavioral Health to be a leader in improving the physical, mental and social health of children.• Pediatric Urgent Care: Pediatric Urgent Care helps families in crisis cope with intense situations, connect to resources, and avoid unnecessary emergency department visits.• The Randal S. Block Family Visitation Center: FVC affords parents and children a safe, supportive environment for court-ordered supervised parenting time.• Intensive Home-Based Treatment (IHBT): IHBT is a mental health service for youth with serious emotional disturbances aimed at preventing out-of-home placements. It includes intensive, family-focusedtherapy sessions held at home, crisis support, and safety planning.Best Point also offers a variety of training, after-school and summer-enrichment programs throughout the year.

For the year ended June 30, 2024, Best Point Education & Behavioral Health program expenses were:

Treatment services $24,159,487
Educational services $18,564,926
School sponsorship $5,926,486
Program Expenses $48,650,899

Governance & Staff

  • CEO

    Mr. John Banchy, President/CEO

  • Board Chair

    Dr. Karen Bankston, Board Chairperson

  • Chair's Profession / Business Affiliation

    KDB and Associates Consulting Services

  • Board Size

    23

  • Paid Staff Size

    558

Fundraising

Method(s) Used:
Direct mail appeals, Invitations to fundraising events, Print advertisements (newspapers, magazines, etc.), Television, Radio, Grant proposals, Internet, Appeals via Social Media (Facebook, etc.), Other.

% of Related Contributions on Fundraising: 22.18%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.


Financial

The following information is based on Best Point Education & Behavioral Health's Audited financial statements - consolidated for the fiscal year ending June 30, 2024

Source of Funds
Treatment service contracts $18,844,173
Education service contracts $13,452,701
Charter school sponsorship $7,420,358
Contributions and grants $4,807,001
Investment return - net of spending policy $3,821,035
Investment return - spending policy $2,679,562
Other service contracts $2,676,386
Retail sales, net $383,580
Allocation from United Way $260,288
Change in value of beneficial interest in trust $251,496
Miscellaneous $145,813
In-kind donations $9,616
Change in fair value of interest rate swap $-62,025
Loss on disposal of property and equipment $-3,273,585
Total Income $51,416,399

Breakdown of Expenses

Total Income $51,416,399
Total Expenses: $54,225,805
Program Expenses $48,650,899
Fundraising Expenses $1,126,279
Administrative Expenses $4,448,627
Other Expenses $0
Expenses in Excess of Income $2,809,406
Beginning Net Assets $115,154,080
Other Changes In Net Assets $0
Ending Net Assets $112,344,674
Total Liabilities $9,190,334
Total Assets $121,535,008

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