2023-11-10T11:03:34-06:00 2022-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2022-01-01 340714482 Benjamin Rose Institute on Aging % JANICE BRENNAN CPA BENJ 2163731602 11890 Fairhill Road Cleveland OH 441201053 Janice Brennan CPA SR. VP & CFO 2167918000 2023-11-08 true Janice Brennan CPA 999009999 David M Reape CPA P00068117 2168311200 2023-11-08 2 2022 2023-04-26 12:10:37Z Orion H Bell IV 11890 FAIRHILL ROAD CLEVELAND OH 44120 11156208 false X WWW.BENROSE.ORG X 1908 OH Benjamin Rose Institute on Aging supports caregivers and empowers all people to age well through research, consumer-responsive services and client advocacy. 24 24 161 132 0 9815003 7005534 2377762 225526 2900574 517496 -543880 -230763 14549459 7517793 0 1613400 0 0 6428755 3451117 0 0 315299 4086284 2108688 10515039 7173205 4034420 344588 183513038 155147131 7374248 5261252 176138790 149885879 X BENJAMIN ROSE INSTITUTE ON AGING SUPPORTS CAREGIVERS AND EMPOWERS ALL PEOPLE TO AGE WELL THROUGH RESEARCH, CONSUMER-RESPONSIVE SERVICES AND CLIENT ADVOCACY. false true 4500537 1613400 681048 The Center for Research and Education (CRE), conducts applied aging studies that enhance the lives of older adults and the family members, friends and professionals who care for them. CRE conducts education and training programs to disseminate the latest information about aging issues and best practices in the field of aging services and raise public awareness on issues related to aging and caregiving. 4500537 true true false true false false false false false true true false false true true true false true false false false false false false true false false true false true false false false false false false false false false false false false true true true true false false true 42 0 true 161 true false false false false false true true false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false OH X JANICE BRENNAN CPA 2163731602 11890 FAIRHILL ROAD CLEVELAND OH 44120 X ORION H BELL IV PRESIDENT & CEO 30.0 10.0 X 286707 0 38749 DAVID BASS Sr VP Research 40.0 0.0 X 175908 0 19357 MARY MARITA SR VP & COO 14.0 26.0 X 167002 0 27909 JANICE BRENNAN SR. VP & CFO 31.0 9.0 X 161980 0 25198 FARIDA EJAZ SR RESEARCH SCIENTIST II 40.0 0.0 X 150378 0 23595 MIKE BILLNITZER VP & Executive Dir.- ESOP 10.0 30.0 X 140249 0 22870 DABNEY CONWELL VP & Executive Dir.- RCAW 10.0 30.0 X 130580 0 23595 NANCY A ADAMS CHAIR 4.0 0.0 X X 0 0 0 NANCY M BARNES JD DIRECTOR 1.0 2.0 X 0 0 0 BARBARA BELLIN JANOVITZ JD DIRECTOR 1.0 1.0 X 0 0 0 KATHRYN BRYAN PhD DIRECTOR 1.0 0.0 X 0 0 0 BELVA DENMARK TIBBS DIRECTOR 1.0 1.0 X 0 0 0 DR TERESA DEWS DIRECTOR 1.0 1.0 X 0 0 0 SARAH M DIMLING VICE CHAIR 2.0 0.0 X X 0 0 0 DIANE DOWNING DIRECTOR 1.0 1.0 X 0 0 0 CYNTHIA H DUNN PAST CHAIR 2.0 1.0 X X 0 0 0 PATRICIA R FRUTIG JD DIRECTOR 1.0 2.0 X 0 0 0 DR MONA GUPTA DIRECTOR 1.0 1.0 X 0 0 0 CONNIE HILL-JOHNSON SECRETARY 2.0 3.0 X X 0 0 0 KATHERINE B HOLLINGSWORTH DIRECTOR 1.0 1.0 X 0 0 0 YVETTE M ITTU DIRECTOR 1.0 0.0 X 0 0 0 KATHRYN KAESBERG DIRECTOR 1.0 1.0 X 0 0 0 HERMINE KRASNY CPA DIRECTOR 1.0 0.0 X 0 0 0 DENISE M KRESEVIC PHD DIRECTOR 1.0 1.0 X 0 0 0 LORI LOZIER MSSA LISW-S LNHA DIRECTOR 1.0 2.0 X 0 0 0 JENNIFER I MARKWORTH DIRECTOR 1.0 1.0 X 0 0 0 EILEEN MCCONVILLE DIRECTOR 1.0 2.0 X 0 0 0 SUE OMORI DIRECTOR 1.0 1.0 X 0 0 0 AMY SCOTT GILCHRIST JD DIRECTOR 1.0 2.0 X 0 0 0 ELIZABETH F STUEBER DIRECTOR 1.0 0.0 X 0 0 0 ANNAPURNA VALLURI PHD TREASURER 2.0 0.0 X X 0 0 0 1212804 0 181273 7 false true false KEYSTONE TECHNOLOGY CONSULTANTS INC 787 Wye Road AKRON OH 44333 IT Services 402099 STUDIOTHINK 1475 Warren Rd 771700 CLEVELAND OH 44107 Outsourced Marketing 144501 HWCO 23240 CHARGIN BLVD STE 700 CLEVELAND OH 44122 AUDIT/TAX SERVICE 101635 Hiti DiFrancesco and Siebold Inc 1939 West 25th St Suite 300 CLEVELAND OH 44113 architect 206539 Senior Transportation Connection 4735 W 150th St Suite A CLEVELAND OH 44135 transportation 113717 5 14961 1294339 5696234 7005534 RESEARCH AND EDUCATION 624100 225526 225526 225526 1046250 1046250 0 0 305458 989165 -683707 0 -683707 -683707 2108714 2637468 -528754 -528754 -528754 9204 14961 11782 -2578 -2578 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 455522 455522 455522 7517793 681048 -168789 X 1613400 1613400 0 0 0 512634 162728 349906 0 2304414 1451263 680880 172271 96767 39173 52871 4723 315463 185451 102227 27785 221839 101802 105996 14041 0 22005 4433 17572 0 0 0 76228 76228 1230559 712421 472396 45742 71363 500 65772 5091 136941 34000 98222 4719 0 0 20081 6812 8986 4283 47402 28711 16922 1769 0 6589 2909 3680 44941 12263 30843 1835 0 227750 99886 120665 7199 81900 11372 68807 1721 REPAIRS & MAINTENANCE - PROGRA 56416 6247 26688 23481 DUES & SUBSCRIPTIONS - PROGRAM 31139 4492 26307 340 STAFF DEVELOPMENT - PROGRAM 25606 5039 20268 299 LICENSES & FEES - PROGRAM 17535 17535 12233 100 12133 7173205 4500537 2357369 315299 616818 141744 20605 546 725093 614447 2073075 1550130 0 0 0 0 0 156645 0 0 210829 222985 19543843 8380101 11735517 11163742 51814240 40874151 0 0 0 0 0 0 116316861 100422741 183513038 155147131 1851153 1101995 0 0 364550 196183 0 0 0 0 0 0 0 0 0 0 5158545 3963074 7374248 5261252 X 60952277 56928426 115186513 92957453 176138790 149885879 183513038 155147131 X 344588 -8122898 -18474601 X false true X true true true X 6898864 6980250 8653858 9815003 7005534 39353509 0 0 6898864 6980250 8653858 9815003 7005534 39353509 19974994 19378515 710109 971931 918343 1138530 1046250 4785163 8633 2662 11295 239319 161444 66690 73377 455522 996352 45146319 10103824 0.42924 0.44955 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 0 false true 67000 67000 false false Part II-B, Line 1I To provide ongoing advocacy for elderly issues. 50583788 3000 -7707999 2062554 40816235 36103298 11934597 5089602 1421453 51706044 33086698 134723 4509740 1627863 36103298 31166917 162955 5737363 3980537 33086698 35594459 33250 -1039341 3421451 31166917 0.98220 0.00830 0.00950 false false 1096179 1096179 15726897 6924858 8802039 2031859 1381072 650787 688908 74141 614737 11163742 INTEREST IN PERPETUAL TRUSTS 92159132 BOND ISSUANCE COSTS 76509 DUE FROM RELATED PARTIES 8187100 100422741 0 DEFERRED RETIREMENT OBLIGATION 16113 VARIABLE RATE TAXABLE DEMAND N 3946961 3963074 X Part V, Line 4 Use of board directed investments is governed by the organization's annual spending policy with available funds used for operations or board approved projects. Amounts may also be released in excess of the spending policy for board approved projects that are considered strategic and rare and in support of the organizations long term mission and strategic plan. Part X, Line 2 The Institute, SPRY, ESOP, ESOP Realty, Inc., and MW Apartments are nonprofit corporations as described in Section 501(C)(3) of the Internal Revenue Code and are exempt from income taxes on related income pursuant to Section 501(a) of the Code. Effective January 1, 2022, Eldercare Services Institute, LLC and Rose Centers for Aging Well, LLC, both single member LLCs, elected to be treated as Corporations. In addition, the entities elected and received exemptions from income taxes on related income pursuant to Section 501(a) of the Code. Benjamin Rose Property, LLC is a single member LLC and is considered a disregarded entity and is consolidated with the Institute for tax purposes. Accounting principles generally accepted in the United States of America (U.S. GAAP) require management to evaluate tax positions taken by the Organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. The Organization's evaluation at December 31, 2022 revealed no tax positions that would have a material impact on the consolidated financial statements. The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. bingo 6439 2040 4399 200 1496 349 Caregiver Confe 12710 9290 3420 5565 2059 240 1 5016 3631 1385 150 1279 444 24165 14961 9204 200 7211 3338 1033 11782 -2578 false Eldercare Services Institute LLC 11890 Fairhill Road Cleveland OH 44120 262155447 501(C)3 692800 FMV to support programs Rose Centers for Aging Well LLC 11890 Fairhill Road Cleveland OH 44120 471749435 501(C)3 557100 FMV to support programs Empowering & Strengthening Ohio's People 11890 Fairhill Road Cleveland OH 44120 341752943 501(C)3 327700 FMV to support programs ESOP Realty Inc 11890 Fairhill Road Cleveland OH 44120 472051024 501(C)3 35800 FMV to support programs 4 X false X X false false false false false false false false false ORION H BELL IV PRESIDENT & CEO 286707 0 0 0 0 0 27734 0 11015 0 325456 0 0 0 JANICE BRENNAN SR. VP & CFO 161980 0 0 0 0 0 16291 0 8907 0 187178 0 0 0 DAVID BASS Sr VP Research 175908 0 0 0 0 0 1683 0 17674 0 195265 0 0 0 MIKE BILLNITZER VP & Executive Dir.- ESOP 140249 0 0 0 0 0 14075 0 8795 0 163119 0 0 0 DABNEY CONWELL VP & Executive Dir.- RCAW 130580 0 0 0 0 0 13113 0 10482 0 154175 0 0 0 FARIDA EJAZ SR RESEARCH SCIENTIST II 150378 0 0 0 0 0 10482 0 13113 0 173973 0 0 0 MARY MARITA SR VP & COO 167002 0 0 0 0 0 17771 0 10138 0 194911 0 0 0 Schedule J, Line 1b The organization reimburses social club dues which must be in an individual's name but are for the Organization's benefit. Reimbursement of dues must follow written expense report process. DOCUMENTS AVAILABLE TO PUBLIC PAGE 6, PART VI, SECTION C, #19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY PAGE 6, PART VI, SECTION B, #12C THE ORGANIZATION DISTRIBUTES CONFLICT OF INTEREST STATEMENTS THAT THE BOARD MEMBERS AND OFFICERS SIGN AND RETURN ON AN ANNUAL BASIS. IN ADDITION, ALL STAFF ARE REQUIRED TO SIGN THE ORGANIZATION'S CORPORATE COMPLIANCE STATEMENT ANNUALLY AS PART OF ITS CORPORATE COMPLIANCE PROGRAM. FORM 990 REVIEW PROCESS PAGE 6, PART VI, SECTION B, #11B THE FORM 990 WILL BE FORWARDED TO ALL BOARD MEMBERS AT THE BOARD MEETING PRECEEDING THE FILING DATE. AT THAT TIME, A REVIEW OF THE FORM 990 WILL COMMENCE AND ANY RECOMMENDED CHANGES WILL BE MADE PRIOR TO FILING WITH THE IRS. PROCESS FOR DETERMINING COMPENSATION PAGE 6, PART VI, SECTION B, #15A & 15B The HUMAN RESOURCES department provides the board chair with salary INFORMATION from similar organizations. The chair then reviews this INFORMATION with the board's executive committee when implementing annual salary and benefit increases for the president and CEO. The president and CEO reviews the organization wide data, which includes officers and key employees. ALL PROCESSES ARE DOCUMENTED AT THE TIME THE DECISIONS ARE MADE. RECONCILIATION OF NET ASSETS PAGE 12, PART XI, #9 Other changes in net assets or fund balances: BENEFICIAL INTEREST IN CHARITABLE PERPETUAL TRUSTS $(22,036,063) Transfer of net assets to related affiliates 3,561,462 --------------- $(18,474,601) INTEREST IN PERPETUAL TRUSTS SCHEDULE D, PART IX, #1 The Organization has been named as sole or partial beneficiary in certain perpetual trusts. The fair value of that beneficial interest has been measured and recorded as an asset on the books of Benjamin Rose. This fair value is adjusted each quarter based on the assets reported in the trusts. Distributions from the trusts to Benjamin Rose are recorded as income when received. Due to the size of these trusts and related distributions, the value of annual distributions received are also reported on Schedule B, the Schedule of Contributors and totaled $5,449,113 in 2022. Change in Program Services Form 990, Page 2, Line 3 Effective January 1, 2022, Eldercare Services Institute, LLC and Rose Centers for Aging Well, LLC, both single member LLCs, elected to be treated as Corporations. In addition, the entities elected and received exemptions from income taxes on related income pursuant to Section 501(a) of the Code. In prior years, they were reported on the same form as Benjamin Rose Institute. Going forward, they will file separate Form 990s. FORM 990 PART IX LINE 11G DESCRIPTION:IT PURCHASED SERVICES TOTAL FEES:319328 FORM 990 PART IX LINE 11G DESCRIPTION:GRANT PURCHASED SERVICES TOTAL FEES:12858 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:898373 BENJAMIN ROSE PROPERTY LLC 11890 Fairhill Road CLEVELAND OH 44120 340714482 RENTAL OH 448032 16755355 BENJ ROSE MARGARET WAGNER APARTMENTS INC 2375 EUCLID HTS BLVD CLEVELAND Heights OH 44106 341951915 LOW INC HOUSE OH 501(C)(3) 10 BENJ ROSE true MARGARET WAGNER APARTMENTS II INC 2375 EUCLID HTS BLVD CLEVELAND heights OH 44106 264430804 LOW INC HOUSE OH 501(C)(3) 10 BENJ ROSE true SETTING PRIORITIES FOR RETIREMENT YEARS 1612 K Street NW Suite 400 Washington DC DC 20006 521723616 Support & Edu DC 501(C)(3) 10 BENJ ROSE true ESOP REALTY INC 11890 fairhill road CLEVELAND OH 44120 472051024 FIN. ASSIST. OH 501(C)(3) 7 BENJ ROSE true EMPOWERING AND STRENGTHENING OHIO'S PEOP 11890 Fairhill Road CLEVELAND OH 44120 341752943 HOUSING ASSIS OH 501(C)(3) 7 BENJ ROSE true Eldercare Services Institute LLC 11890 Fairhill Rd Cleveland OH 44120 262155447 elderly care OH 501(C)3 7 Benj Rose true Rose Centers for Aging Well LLC 11890 Fairhill Rd Cleveland OH 44120 471749435 social svcs OH 501(C)3 7 Benj Rose true false false false true false false false false false false false true false true true true true false false MARGARET WAGNER APARTMENTS INC D 1350177 FMV MARGARET WAGNER APARTMENTS II INC D 333430 FMV EMPOWERING AND STRENGTHENING OHIO'S PEOPLE D 753320 FMV Eldercare Services Institute LLC D 4722061 FMV Rose Centers for Aging Well LLC D 1049380 FMV ESOP Realty Inc D 135377 FMV