2022-08-03T09:51:15-05:00 2021-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2021-01-01 340714482 Benjamin Rose Institute on Aging % JANICE BRENNAN CPA BENJ 2163731602 11890 Fairhill Road Cleveland OH 441201053 Janice Brennan CPA SR. VP & CFO 2167918000 2022-08-01 true Janice Brennan CPA 999009999 David M Reape CPA P00068117 2168311200 2022-08-02 3 2021 2022-09-23 18:48:47Z Orion H Bell IV 11890 FAIRHILL ROAD CLEVELAND OH 44120 28037220 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 24 141 89 0 8653858 9815003 2026555 2377762 1561157 2900574 -400194 -543880 11841376 14549459 0 0 0 0 7063731 6428755 0 0 441654 3425284 4086284 10489015 10515039 1352361 4034420 163951646 183513038 8863178 7374248 155088468 176138790 X Benjamin Rose Institute on Aging supports caregivers and empowers all people to age well through research, consumer-responsive services and client advocacy. false false 1662150 745042 Eldercare Services Institute, LLC (ESI) provides a full-range of home and community-based services for older adults and their caregivers. ESI provides behavioral health services (mental health day treatment, mental health case management and psychotherapy), WeCare...Because You Do (an evidence-based family caregiver support program), social work, service coordination, and senior companion services. 2531565 1404066 Rose Centers for Aging Well, LLC exists to promote successful aging for Northeast Ohio's adults by offering opportunities, programs and services that foster choice and independence. The goal is to provide support that will improve the quality of life for Cleveland's older adults by decreasing social isolation. Services provided include home-delivered meals and transportation, as well as hot lunches and social and recreational programs at six Rose Center locations throughout the Greater Cleveland area. 3014536 302032 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. 541839 Charity Care 52050 Enrollment 593889 7802140 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 false false true false false false false false false false false false false false false true true true true false false true 36 0 true 141 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 ORION H BELL IV PRESIDENT & CEO 35.0 5.0 X 279765 0 28678 Mary Marita SR VP & COO 32.0 8.0 X 164790 0 27606 David Bass Sr VP Research 40.0 0.0 X 174546 0 10440 JANICE BRENNAN SR. VP & CFO 36.0 4.0 X 160419 0 9917 Carol Whitlatch Assistant Director 40.0 0.0 X 143285 0 20863 FARIDA EJAZ SR RESEARCH SCIENTIST II 40.0 0.0 X 147470 0 16317 MIKE BILLNITZER VP & Executive Dir.- ESOP 10.0 30.0 X 138886 0 16747 KATHRYN KAESBERG DIRECTOR 1.0 0.0 X 0 0 0 YVETTE M ITTU DIRECTOR 1.0 0.0 X 0 0 0 NANCY A ADAMS CHAIR 2.0 0.0 X X 0 0 0 CHRISTINE A LOBAS DIRECTOR (TO 5/2021) 1.0 0.0 X 0 0 0 PATRICIA R FRUTIG JD DIRECTOR 1.0 2.0 X 0 0 0 AMY SCOTT GILCHRIST JD DIRECTOR 1.0 1.0 X 0 0 0 GIESELE ROBINSON GREENE MD DIRECTOR (TO 10/2021) 1.0 0.0 X 0 0 0 Kathryn Bryan PhD DIRECTOR 1.0 0.0 X 0 0 0 LORI LOZIER MSSA LISW-S LNHA DIRECTOR 1.0 2.0 X 0 0 0 HERMINE KRASNY CPA DIRECTOR 1.0 0.0 X 0 0 0 DENISE M KRESEVIC PHD DIRECTOR 1.0 0.0 X 0 0 0 ELIZABETH F STUEBER DIRECTOR 1.0 0.0 X 0 0 0 BARBARA BELLIN JANOVITZ JD DIRECTOR 1.0 0.0 X 0 0 0 SARAH M DIMLING VICE CHAIR 2.0 0.0 X X 0 0 0 CYNTHIA H DUNN PAST CHAIR 2.0 0.0 X X 0 0 0 Connie Hill-Johnson SECRETARY 2.0 2.0 X X 0 0 0 Sue Omori DIRECTOR 1.0 0.0 X 0 0 0 Jennifer I Markworth DIRECTOR 1.0 0.0 X 0 0 0 BELVA DENMARK TIBBS DIRECTOR 1.0 0.0 X 0 0 0 DIANE DOWNING DIRECTOR 1.0 0.0 X 0 0 0 ANNAPURNA VALLURI PHD TREASURER 2.0 0.0 X X 0 0 0 NANCY M BARNES JD Director 1.0 2.0 X 0 0 0 KATHERINE B HOLLINGSWORTH DIRECTOR 1.0 2.0 X 0 0 0 EILEEN MCCONVILLE DIRECTOR 1.0 2.0 X 0 0 0 DR TERESA DEWS DIRECTOR (FROM 3/2021) 1.0 0.0 X 0 0 0 DR MONA GUPTA DIRECTOR 1.0 0.0 X 0 0 0 1209161 0 130568 9 false true false KEYSTONE TECHNOLOGY CONSULTANTS INC 787 Wye Road AKRON OH 44333 IT Services 419271 DUNN SOLUTIONS GROUP 5550 W TOUHY AVE SKOKIE IL 60077 IT SERVICES 210810 STUDIOTHINK 1475 Warren Rd 771700 CLEVELAND OH 44107 Outsourced Marketing 142338 HWCO 23240 CHARGIN BLVD STE 700 CLEVELAND OH 44122 AUDIT/TAX SERVICE 100375 4 25896 5115184 4673923 9815003 ELDERCARE SERVICES - SOCIAL SERVICES 624100 743642 743642 ROSE CENTERS - SOCIAL SERVICES 624100 1403382 1403382 RESEARCH AND EDUCATION 624100 230738 230738 2377762 1138530 1138530 0 0 192353 808236 -615883 0 -615883 -615883 14438100 12676056 1762044 1762044 1762044 2095 25896 3469 -1374 -1374 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 73377 73377 73377 14549459 2451139 2283317 0 0 0 0 478779 154221 324558 0 4516535 3771885 498958 245692 223668 157831 60188 5649 857663 632874 185743 39046 352110 245215 89939 16956 0 73238 876 72362 0 0 0 77494 1213 76281 1680593 1138221 467132 75240 106302 29595 76422 285 605206 514105 64971 26130 0 0 24862 12238 9937 2687 21005 13701 7286 18 0 1007 1007 24544 23160 9 1375 0 589674 431387 149911 8376 135216 57654 74863 2699 MISCELLANEOUS EXPENSES 542955 527424 15531 REPAIRS & MAINTENANCE 86154 44193 25896 16065 STAFF DEVELOPMENT 55930 12666 43175 89 DUES & SUBSCRIPTIONS 34815 6392 28083 340 27289 27289 10515039 7802140 2271245 441654 617249 616818 122070 20605 685218 725093 504658 2073075 0 0 0 0 0 0 0 0 234838 210829 20204962 8469445 11977912 11735517 36083373 51814240 0 0 -3278574 0 0 0 117004902 116316861 163951646 183513038 1540117 1851153 0 0 93619 364550 0 0 0 0 0 0 0 0 0 0 7229442 5158545 8863178 7374248 X 39144316 60952277 115944152 115186513 155088468 176138790 163951646 183513038 X 4034420 2310647 14705255 X false true X true true true X 6114381 6898864 6980250 8653858 9815003 38462356 0 0 6114381 6898864 6980250 8653858 9815003 38462356 18849569 19612787 669148 710109 971931 918343 1138530 4408061 8633 2662 11295 204557 239319 161444 66690 73377 745387 43627099 12791412 0.44955 0.39992 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 52050 52050 false false Part II-B, Line 1I To provide ongoing advocacy for elderly issues. 36103298 11934597 5089602 1421453 51706044 33086698 134723 4509740 1627863 36103298 31166917 162955 5737363 3980537 33086698 35594459 33250 -1039341 3421451 31166917 27889533 3500 4694822 -3006604 35594459 0.98330 0.00870 0.00800 false false 1096179 1096179 15696315 6568344 9127971 3119912 1839247 1280665 292556 61854 230702 11735517 INTEREST IN PERPETUAL TRUSTS 114195195 BOND ISSUANCE COSTS 100855 DUE FROM RELATED PARTIES 2020811 116316861 0 DEFERRED RETIREMENT OBLIGATION 459827 VARIABLE RATE TAXABLE DEMAND N 4548718 LINE OF CREDIT 150000 5158545 X Part V, Line 1b, Column (a) REGARDING THE SIGNIFICANT INCREASE IN CONTRIBUTIONS DURING 2021, TWO PERPETUAL TRUSTS, OF WHICH THE ORGANIZATION HAD A BENEFICIAL INTEREST, WERE LIQUIDATED. THE LIQUIDATION RESULTED IN DISTRIBUTIONS FROM EACH TRUST WITH THE ORGANIZATION RECEIVING AMOUNTS TOTALING $11,937,442. THE DISTRIBUTION RESULTED IN A RELEASE FROM NET ASSETS FROM DONOR RESTRICTIONS. THE ORGANIZATION TRANSFERRED $11,931,597 OF THE MONIES TO ITS BOARD-DESIGNATED ENDOWMENT FUND. 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. Eldercare Services Institute, LLC, Rose Centers for Aging Well, LLC, and Benjamin Rose Property, LLC are single member LLCs and considered disregarded entities for tax purposes and are 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, 2021 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. Movie Night 7656 6276 1380 1379 1244 234 Summerlicious 20035 19620 415 611 0 27691 25896 1795 1379 1244 845 3468 -1673 X false X X false false false false false false false false false Mary Marita SR VP & COO 161326 0 3464 0 0 0 8649 0 18957 0 192396 0 0 0 Carol Whitlatch Assistant Director 140317 0 2968 0 0 0 7412 0 13451 0 164148 0 0 0 David Bass Sr VP Research 171093 0 3453 0 0 0 8620 0 1820 0 184986 0 0 0 ORION H BELL IV PRESIDENT & CEO 274165 0 5600 0 0 0 14000 0 14678 0 308443 0 0 0 FARIDA EJAZ SR RESEARCH SCIENTIST II 144510 0 2960 0 0 0 7094 0 9223 0 163787 0 0 0 JANICE BRENNAN SR. VP & CFO 157219 0 3200 0 0 0 0 0 9917 0 170336 0 0 0 MIKE BILLNITZER VP & Executive Dir.- ESOP 136143 0 2743 0 0 0 6848 0 9899 0 155633 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 $ 11,453,096 ASSETS RELEASED FROM RESTRICTIONS (12,086,151) RECLASSIFICATION OF PERPETUAL TRUSTS 11,937,422 RECLASSIFICATION OF INVESTMENT IN AFFILIATES 3,400,888 -------------- $14,705,255 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 $4,654,997 in 2021. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:1011643 FORM 990 PART IX LINE 11G DESCRIPTION:GRANT PURCHASED SERVICES TOTAL FEES:9635 FORM 990 PART IX LINE 11G DESCRIPTION:TRANSPORTATION PURCHASED SERV. TOTAL FEES:24774 FORM 990 PART IX LINE 11G DESCRIPTION:PURCHASED SERVICES I.T. TOTAL FEES:634541 ELDERCARE SERVICES INSTITUTE llc 11890 Fairhill Road CLEVELAND OH 44120 262155447 ELDERLY CARE OH 2325009 224843 BENJ ROSE BENJAMIN ROSE PROPERTY LLC 11890 Fairhill Road CLEVELAND OH 44120 340714482 RENTAL OH 758297 18035333 BENJ ROSE ROSE CENTERS FOR AGING WELL LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 471749435 SOCIAL SVCS OH 3272396 1860060 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. 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