Best Point Education & Behavioral Health

Legal name: The Children's Home of Cincinnati Ohio

Nonprofit profile at a glance

EIN
310536969
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Cincinnati, OH, US
Phone
513-272-2800
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Residential Care & Adult Day Programs

Official website

Reported finances

Revenue
$45,504,932
Expenses
$46,896,594
Assets
$36,911,424
Liabilities
$10,685,003

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

33 people listed

Executive titles in this filing

  • John Banchy (President & Chief Executive Officer)

Highest reported compensation

  • John Banchy (President & Chief Executive Officer): $828,790 total reported compensation
  • Steve Wagner (Chief Financial Officer): $483,119 total reported compensation
  • Deborah Gingrich (Chief Program Officer): $305,197 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We lift individuals and families in need to empower them to reach their best point for meeting life’s challenges.

What it reported doing in 2024

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.

Operating model

Revenue model
Other-operating. 79% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing does not identify recipients for some grant dollars and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 63
  • Accountability: 100
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $6.89 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.7%; rating input score 95; 24th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 26%; rating input score 26; 9th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Scored; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 45; 45th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -3.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: 9 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 90.3% of revenue deployed · 87% of spending went to programs
  • Governance: 23 of 23 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $40.8M in reported program spending
  • Leadership: top reported pay $829K · 33 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $870K reported
  • Consistency: 49 of 50 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 26/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 45/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.