2018-06-26T13:10:34-05:00 2017-12-31 HW&CO 23240 Chagrin Blvd Suite 700 Cleveland OH 441225450 990 2017-01-01 340714652 Cleveland Society For the Blind % KEVIN R KRENCISZ CPA MBA CLEV 2167918118 1909 East 101st Street Cleveland OH 44106 KEVIN R KRENCISZ CPA MBA CFO 2167918118 2018-06-22 true Cathy Robinson CPA P00573204 2168311200 2018-06-22 2017 2022-09-23 18:48:47Z CLEVELAND SIGHT CENTER (CSC) KEVIN R KRENCISZ CPA MBA 1909 East 101st Street Cleveland OH 44106 27465422 false X clevelandsightcenter.org X 1906 OH CSC IS THE ONLY NONPROFIT IN NORTHEAST OHIO THAT SERVES THE NEEDS OF PEOPLE WHO ARE BLIND OR HAVE SIGNIFICANT VISION LOSS. 50 50 263 450 0 886577 2085690 774088 3803995 1786920 6189277 26643 120945 3474228 12199907 0 0 0 0 1761637 7463157 0 0 565256 561014 2684717 2322651 10147874 1151577 2052033 96055073 105795390 852650 1460469 95202423 104334921 X TO EMPOWER PEOPLE WITH VISION LOSS TO REALIZE THEIR FULL POTENTIAL, AND TO SHAPE THE COMMUNITY'S VISION OF THAT POTENTIAL. false false 1535485 396126 CSC PROVIDES EARLY INTERVENTION & OTHER SCHOOL SERVICES: PARENTS OF 0-3 YEAR OLDS LEARN COMPENSATORY TECHNIQUES TO DEVELOP SKILLS IN COMMUNICATION, INDEPENDENCE & MOVEMENT. CHILDREN AGED 3-5 ATTEND OUR IN-HOUSE PRESCHOOL. FAMILIES OF SCHOOL-AGED CHILDREN ARE EDUCATED HOW TO ADVOCATE FOR THEIR CHILDREN. CSC STAFF INSTRUCT SCHOOL TEACHERS HOW TO ADAPT THEIR CLASSROOM FOR A CHILD WITH A VISION DISABILITY. YOUNG ADULTS UP TO AGE 23 ARE ENGAGED IN PRE-EMPLOYMENT SKILLS TRAINING. (427 CLIENTS SERVED) FREE VISION SCREENINGS ARE PROVIDED TO CHILDREN IN GREATER CLEVELAND TO IDENTIFY CONDITIONS WHICH COULD LEAD TO VISION LOSS (8,210 SCREENINGS). 2324795 379772 CSC PROVIDES CASEWORK & SOCIAL SERVICES ASSISTING CLIENTS IN NAVIGATING NETWORKS TO MEET THEIR NEEDS (2,000 CLIENTS SERVED). ONCE NEEDS ARE IDENTIFIED, TRAINING AND TECHNIQUES ARE TAUGHT TO IMPROVE DAILY LIVING AND MOBILITY TO INCREASE INDEPENDENCE (361 CLIENTS SERVED). COMPUTER TRAINING IS PROVIDED TO TEACH PEOPLE WHO ARE BLIND TO USE A COMPUTER USING ASSISTIVE SOFTWARE (70 CLIENTS SERVED). CSC OPERATES A LOW VISION CLINIC EVALUATING AND EDUCATING CLIENTS ABOUT THE OPTICAL AIDS NECESSARY TO UTILIZE REMAINING VISION MORE EFFECTIVELY, STAFFED BY LICENSED OPTOMETRISTS WITH SPECIAL FOCUS ON LOW VISION EXAMS (1,421 CLIENTS SERVED). 3539305 2957506 EMPLOYMENT OPERATIONS AND PLACEMENT, INCLUDING: ASSISTANCE IN JOB READINESS, JOB SEARCH, AND EMPLOYMENT SKILLS. PROGRAM OFFERINGS INCLUDE SUPPORTED EMPLOYMENT, CUSTOMER SERVICE TRAINING, AND THE BUSINESS ENTERPRISE PROGRAM FOR EMPLOYMENT IN THE FOOD SERVICE INDUSTRY (200 CLIENTS SERVED, 55 CLIENTS PLACED AT 45 UNIQUE EMPLOYERS). CALL CENTER PRODUCTION SERVICES INCLUDING MANAGEMENT OF A FULLY-FUNCTIONING CALL CENTER WHICH PROVIDES TRAINING AND COMPETITIVE EMPLOYMENT TO PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED OR HAVE OTHER WORK-LIMITING DISABILITIES (EMPLOYMENT OF OVER 80 INDIVIDUALS). 591745 39212 HIGHBROOK LODGE CAMP & RECREATION SERVICES 402520 31379 ASSISTIVE TECHNOLOGY & OTHER SERVICES 994265 70591 8393850 true true false true false false false false false true true true false false true true true false false false false false false false true false false false false true false false false false false false false true false false false false false false false false false true 19 0 true 263 true false false false false false false false false false false false false false false false X 50 50 false false true false false false false true true false false true true true true true true true true false X X KEVIN R KRENCISZ CPA MBA 2167918118 1909 EAST 101ST STREET Cleveland OH 44106 JOAN ALLGOOD SECRETARY 5.0 0.0 X 0 0 0 WALLY ANDERS TREASURER 5.0 0.0 X 0 0 0 KAREN P ASSINK TRUSTEE 2.0 0.0 X 0 0 0 SHERYL KING BENFORD FIRST VICE CHAIR 10.0 0.0 X 0 0 0 MARY BOOKMAN TRUSTEE 2.0 0.0 X 0 0 0 WILLIAM BRUNER MD TRUSTEE 2.0 0.0 X 0 0 0 DAVID COOK TRUSTEE 2.0 0.0 X 0 0 0 MICHELLE CREER TRUSTEE 2.0 0.0 X 0 0 0 THOMAS CRISTAL TRUSTEE 2.0 0.0 X 0 0 0 ROBERT ENGLANDER TRUSTEE 2.0 0.0 X 0 0 0 CHERYL FIELDS TRUSTEE 2.0 0.0 X 0 0 0 THOMAS FURNAS CHAIR 2.0 0.0 X 0 0 0 CHARLES GUSTAFSON TRUSTEE 2.0 0.0 X 0 0 0 SUSAN HARNDEN TRUSTEE 2.0 0.0 X 0 0 0 ROBERT HARTFORD TRUSTEE 2.0 0.0 X 0 0 0 PRISCILLA HOAG TRUSTEE 2.0 0.0 X 0 0 0 SUBER S HUANG MD TRUSTEE 2.0 0.0 X 0 0 0 FREDERICK KUPER JONES TRUSTEE 2.0 0.0 X 0 0 0 CHARLES KOSTER MD VICE CHAIR 2.0 0.0 X 0 0 0 HOWARD LICHTIG TRUSTEE 2.0 0.0 X 0 0 0 JILL MARCOTTE TRUSTEE 2.0 0.0 X 0 0 0 CAROLINE OBERNDORF TRUSTEE 2.0 0.0 X 0 0 0 JOHN O'BRIEN TRUSTEE 2.0 0.0 X 0 0 0 SARA PARISH TRUSTEE 2.0 0.0 X 0 0 0 DOUGLAS PIPER TRUSTEE 2.0 0.0 X 0 0 0 ERIN PLOUCHA TRUSTEE 2.0 0.0 X 0 0 0 GARY POTH TRUSTEE 2.0 0.0 X 0 0 0 JAMES SACHER TRUSTEE 2.0 0.0 X 0 0 0 GORDON SAFRAN TRUSTEE 2.0 0.0 X 0 0 0 ANDY SIKOROVSKY TRUSTEE 2.0 0.0 X 0 0 0 LINDA CORNELL SMYTHE TRUSTEE 2.0 0.0 X 0 0 0 WILLIAM SPRING TRUSTEE 2.0 0.0 X 0 0 0 ALEXANDER TAYLOR TRUSTEE 2.0 0.0 X 0 0 0 BONITA TEEUWEN TRUSTEE 2.0 0.0 X 0 0 0 MAXWELL TOOLE TRUSTEE 2.0 0.0 X 0 0 0 MARILYN TSIVITSE TRUSTEE 2.0 0.0 X 0 0 0 SUSAN TURBEN PHD TRUSTEE 2.0 0.0 X 0 0 0 MIKE WEISSMAN TRUSTEE 2.0 0.0 X 0 0 0 STANLEY WERTHEIM TRUSTEE 2.0 0.0 X 0 0 0 GARY GARDINER TRUSTEE 2.0 0.0 X 0 0 0 LYNN HEILIGENTHAL-SHOWALTER TRUSTEE 2.0 0.0 X 0 0 0 NATHAN KELLY TRUSTEE 2.0 0.0 X 0 0 0 BEVERLY J ROACH TRUSTEE 2.0 0.0 X 0 0 0 STEVEN WILLENSKY TRUSTEE 2.0 0.0 X 0 0 0 JOHN SAADA SR TRUSTEE 2.0 0.0 X 0 0 0 VICTOR LEANZA PHD TRUSTEE EMERITUS 2.0 0.0 X 0 0 0 LARRY BENDERS PRESIDENT 40.0 0.0 X 231802 0 10431 KEVIN KRENCISZ chief fin. & admin. officer 40.0 0.0 X 147389 0 14134 MICHAEL MCMANAMON CHIEF INFORMATION OFFICER 40.0 0.0 X 132248 0 24801 JASSEN TAWIL DIRECTOR OF BUSINESS VENTURES 40.0 0.0 X 111089 0 14012 KAREN HILLER DIRECTOR OF DEVELOPMENT 40.0 0.0 X 106711 0 15001 729239 0 78379 5 false true false 0 54424 384529 1646737 2085690 FEES FROM GOVERNMENT 624310 3704058 3704058 FEES FROM INDIVIDUALS 624310 99937 99937 3803995 2641694 2641694 0 0 0 0 0 18357013 14809430 3547583 3547583 3547583 0 384529 84631 -84631 -84631 0 0 0 506177 371454 134723 OTHER REVENUE 900099 70853 70853 12199907 3803995 6104646 0 0 0 0 807618 643105 110635 53878 0 5353636 4263091 733394 357151 183913 146450 25194 12269 627873 499974 86012 41887 490117 390279 67141 32697 0 51450 46970 3189 1291 0 90001 82164 5578 2259 0 0 983164 897557 60934 24673 0 190433 173851 11803 4779 0 0 485129 442888 30067 12174 121261 110703 7515 3043 0 0 18792 17155 1165 472 0 507367 463190 31445 12732 139376 127240 8638 3498 PHONE, SVC FEE, OTHER 85484 78041 5298 2145 UNCOLLECTABLE ACCTS 12260 11192 760 308 10147874 8393850 1188768 565256 913855 1257737 0 0 573041 900415 563450 663075 0 0 0 0 0 0 95731 79464 85493 73516 18276598 7425200 11080192 10851398 0 0 82743311 91969785 0 0 0 0 0 0 96055073 105795390 482649 659321 0 0 0 453301 0 0 0 0 0 0 0 0 0 0 370001 347847 852650 1460469 X 48489044 52835372 15895659 18861714 30817720 32637835 95202423 104334921 96055073 105795390 X 2052033 5328995 1751470 X false true X true false X 3618291 3316532 2804911 886577 2085690 12712001 0 0 3618291 3316532 2804911 886577 2085690 12712001 0 12712001 4497571 3521598 3726409 1786920 6189277 19721775 0 20973 21046 21383 3656 70853 137911 32571687 7934628 0.39028 0.46382 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 90000 false false 90000 false false PART II-B, LINE 1G CAPITOL PARTNERS AND MCDONALD HOPKINS WERE ENGAGED FOR THE PURPOSE OF LEARNING ABOUT POSSIBLE LEGISLATION CHANGES FOR THE BENEFIT OF CLEVELAND SOCIETY FOR THE BLIND CLIENTS AND TO SEEK FUNDING FOR CAPITAL PROJECTS. 82293297 111595 13192317 4664806 90932403 81636871 21176 1809566 1174316 82293297 78320592 331101 7575371 4590193 81636871 82243570 93797 317347 4334122 78320592 78869420 18869 7640195 4284914 82243570 0.44600 0.35900 0.19500 false false 978966 978966 13638702 4870605 8768097 2577885 1912060 665825 1081045 642535 438510 10851398 LONG TERM INVESTMENTS 91969785 F 91969785 0 CUSTODIAL ACCOUNTS 125693 OBLIGATIONS UNDER ANNUITY AGRE 222154 347847 X 21025776 5351641 3474228 8825869 12199907 12199907 12470525 2322651 2322651 10147874 10147874 PART V, LINE 4 TO APPROPRIATE FOR DISTRIBUTION EACH YEAR 5% OF THE ENDOWMENT'S AVERAGE FAIR VALUE OF THE PRIOR 36 MONTHS ENDING JUNE 30TH PRECEDING THE FISCAL YEAR IN WHICH THE DISTRIBUTION IS PLANNED. THE 5% DISTRIBUTION IS USED TO SUPPORT THE OPERATING ACTIVITIES OF THE AGENCY. PART X, LINE 2: THE SOCIETY IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES, AND IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). IN ADDITION, THE SOCIETY QUALIFIES FOR CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). THE SOCIETY IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS BEFORE 2014 BY TAXING AUTHORITIES IN JURISDICTIONS WHERE THE SOCIETY HAS FILED RETURNS. THE SOCIETY DID NOT IDENTIFY ANY MATERIAL UNRECOGNIZED TAX BENEFITS UPON EVALUATION OF TAX POSITIONS TAKEN AND THEREFORE, THERE WAS NO MATERIAL EFFECT ON THE SOCIETY'S FINANCIAL CONDITION OR RESULTS OF OPERATIONS. THE SOCIETY EVALUATES AT EACH BALANCE SHEET DATE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, TO DETERMINE THE NEED TO RECORD LIABILITIES FOR TAXES, PENALTIES, AND INTEREST. THE SOCIETY'S POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX PROVISIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2017, THE SOCIETY HAD NO ACCRUED TAXES, INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE SOCIETY ESTIMATES THE UNRECOGNIZED TAX BENEFIT WILL NOT CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. Part XI, Line 2D: THE AUDITED FINANCIAL STATEMENTS COVER THE 15-MONTHS PERIOD FROM OCTOBER 1, 2016 TO DECEMBER 31, 2017. DIFFERENCE FROM 3-MONTHS ENDED DECEMBER 31, 2016 FORM 990 WAS $3,474,228 OF TOTAL REVENUE ON DECEMBER 31, 2016. Part XII, Line 2D: THE AUDITED FINANCIAL STATEMENTS COVER THE 15-MONTHS PERIOD FROM OCTOBER 1, 2016 TO DECEMBER 31, 2017. DIFFERENCE FROM 3-MONTHS ENDED DECEMBER 31, 2016 FORM 990 WAS $2,322,651 OF TOTAL EXPENSES ON DECEMBER 31, 2016. spellbound 261153 261153 58038 white cane walk 107526 107526 23040 1 15850 15850 3553 384529 384529 26593 58038 84631 -84631 X X X X false false false false false false false false false LARRY BENDERS PRESIDENT 231802 0 0 0 0 0 10431 0 0 0 242233 0 0 0 KEVIN KRENCISZ chief fin. & admin. officer 147389 0 0 0 0 0 6695 0 7439 0 161523 0 0 0 MICHAEL MCMANAMON CHIEF INFORMATION OFFICER 132248 0 0 0 0 0 5612 0 19189 0 157049 0 0 0 SARA PARISH TRUSTEE 8739 PURCHASED T-SHIRTS/OTHER PROMO false SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS (A) NAME OF PERSON: SARA PARISH (D) DESCRIPTION OF TRANSACTION: PURCHASE TSHIRTS AND OTHER PROMOTIONAL MATERIALS FOR BUSINESS USE AT FUNDRAISING EVENTS FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES CSC OPERATES HIGHBROOK LODGE CAMP, AN AMERICANS WITH DISABILITIES (ADA) ACCESSIBLE RESIDENCE CAMP LOCATED IN CHARDON, OHIO. ESTABLISHED IN 1928 HIGHBROOK IS THE LONGEST CONTINUOUSLY OPERATING CAMP FOR PEOPLE WITH BLINDNESS OR VISUAL IMPAIRMENTS. ACCREDITED BY THE AMERICAN CAMP ASSOCIATION (196 CAMPER EXPERIENCES). RECREATION SERVICES INCLUDE ACTIVITIES SUCH AS SAILING, GOLF, TANDEM BIKING, CRAFTS, LINE DANCING, SOCIAL CLUBS, BOOK DISCUSSION GROUPS, AND AUDIO-DESCRIBED THEATER FOR PERSONS WHO ARE BLIND OR VISUALLY IMPAIRED (406 RECREATION EXPERIENCES). CSC PROVIDES ASSISTIVE TECHNOLOGY AND OTHER SERVICES, INCLUDING RETAIL SALES OF AIDS SUCH AS MAGNIFIERS, "TALKING" ITEMS, AND LARGE PRINT ACCESSORIES. THE "EYE-DEA SHOP" RETAIL STORE OFFERS USEFUL PRODUCTS TO HELP PEOPLE WITH VISION LOSS LIVE MORE SAFELY AND ACCOMPLISH DAILY TASKS WITH GREATER EASE. OPEN TO THE PUBLIC AND ONLINE. (OPEN YEAR-ROUND, SERVING 2,600 CLIENTS). BRAILLE AND LARGE PRINT MATERIALS ARE PRODUCED AND PROVIDED TO INDIVIDUALS TO READ INFORMATION NEEDED FOR SCHOOL, BUSINESS, AND LEISURE, STAFFED IN PART BY VOLUNTEERS TRAINED BY THE LIBRARY OF CONGRESS. A RADIO READING SERVICE IS PROVIDED THROUGH CLEVELAND SIGHT CENTER'S NETWORK ("CSCN") BROADCASTING AS A SUBCARRIER OF SCPN 90.3, ON WVIZ-TV CHANNEL 25.9, AND ON CLEVELANDSIGHTCENTER.ORG. CSC ALSO PROVIDES CUSTOMIZED AUDIO FOR CLIENT NEEDS AT HOME, SCHOOL, AND WORK. ACCESSIBLE TEMPORARY HOUSING IS AVAILABLE TO CLIENTS WHO ARE RECEIVING TRAINING AT CSC OR ARE PARTICIPATING IN OUR SUMMER YOUTH WORK EXPERIENCE PROGRAM. FORM 990, PART VI, SECTION B, LINE 11: THE PRESIDENT/EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER, AND MEMBERS OF THE BUDGET AND FINANCE COMMITTEE OF THE BOARD AS WELL AS THE FULL BOARD OF TRUSTEES HAVE THE OPPORTUNITY TO REVIEW PRIOR TO THE FILING OF THE FORM 990. THE APPROVAL IS FORMALLY DOCUMENTED IN THE MINUTES OF THE FINANCE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C THE AGENCY REQUIRES ALL OF ITS EMPLOYEES AND BOARD MEMBERS TO SIGN A CODE OF ETHICAL PRACTICE WHEN THEY ARE NEW TO THE ORGANIZATION AND ANNUALLY THEREAFTER. VOLUNTEERS SIGN A CODE OF ETHICS UPON THEIR START AS A VOLUNTEER. ADDITIONALLY, THE CORPORATE COMPLIANCE COMMITTEE MONITORS CONFLICTS OF INTEREST AMONG OTHER MATTERS SURROUNDING FRAUD, WASTE AND ABUSE. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT/EXECUTIVE DIRECTOR, CHIEF FINANCIAL AND ADMINISTRATIVE OFFICER, HUMAN RESOURCES DIRECTOR AND/OR A COMMITTEE WITHIN THE BOARD OF DIRECTORS, PERFORMS COMPENSATION ANALYSIS USING AVAILABLE MARKET DATA AND BASED ON THE TYPE OF POSITION, NEEDS OF THE ORGANIZATION AND LEVEL OF EXPERIENCE OF THE CANDIDATE/EMPLOYEE. FORM 990, PART VI, SECTION C, LINE 19 CERTAIN GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. SECTION G, PAGE 1 OF FORM 990 TOTAL REVENUE IN ITEM G ON PAGE 1 OF FORM 990 REFLECTS $27,465,422 IN GROSS RECEIPTS. THIS IS COMPRISED OF THE FOLLOWING, USING FIGURES FROM PAGE 9, PART VIII: TOTAL REVENUE (LINE 12, COLUMN A) $12,199,907 BASIS ON SALE OF SECURITIES (LINE 7B) $14,809,430 FUNDRAISING EXPENSES (LINE 8C) $84,631 COST OF INVENTORY SOLD (LINE 10B) $371,454 ------------- $27,465,422 FORM 990, PART XII, LINE 2B THIS 990 RETURN IS FOR THE 12-MONTHS ENDED DECEMEBER 31, 2017. THE FIGURES CONTAINED ON THE AUDITED FINANCIAL STATEMENTS ARE PART OF THE 15-MONTH ENDED PERIOD FOR DECEMBER 31, 2017. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CHANGE IN VALUE OF BENEFICIAL TRUSTS $1,709,520 CHANGE IN VALUE OF ANNUITY AGREEMENTS $41,550 GAIN ON DISPOSAL OF ASSETS $400 ------------- $1,751,470 FORM 990, PART VI, SECTION A, LINE 4 CSC'S BOARD OF TRUSTEES VOTED TO REVISED ITS CODE OF REGULATIONS TO BETTER DEFINE THE ROLE AND TERMS OF TRUSTEES AND THE COMPOSITION OF COMMITTEES OF THE BOARD. FINALLY, THE REVISED CODE DEFINED A QUORUM AND ALLOWS FOR A PROCESS OF VOTING BY PROXY. FORM 990, PART VII THE FOLLOWING INDIVIDUALS ARE NON-VOTING MEMBERS OF THE BOARD OF TRUSTEES: Michael Greenberg, OD, Scott Mueller, Christine A. Somosi, Mary Tookman, Elias Traboulsi, MD, Richard Tracanna, AND John Wolf.