2025-11-12T07:42:31-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 340714482 BENJAMIN ROSE INSTITUTE BENJ 2163731602 11890 FAIRHILL ROAD CLEVELAND OH 441201053 JANICE BRENNAN CPA SR. VP & CFO 2163731602 2025-11-07 1 1 DAVID REAPE P00068117 2168311200 2025-11-07 2024 2025-03-06 01:10:19Z ORION H BELL IV 11890 FAIRHILL ROAD CLEVELAND OH 441201053 13244472 0 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 24 136 50 0 0 7440332 7375519 182831 230760 1290089 2038034 -448133 -541866 8465119 9102447 1483269 1854316 0 0 3632564 3641786 0 0 273475 2464439 2461174 7580272 7957276 884847 1145171 171894125 182703957 11648157 10929832 160245968 171774125 BENJAMIN ROSE INSTITUTE ON AGING SUPPORTS CAREGIVERS AND EMPOWERS ALL PEOPLE TO AGE WELL THROUGH RESEARCH, CONSUMER-RESPONSIVE SERVICES AND CLIENT ADVOCACY. 0 0 5159194 1854316 376484 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. IN 2024, THE BENJAMIN ROSE INSTITUTE SERVED 15,346 CLIENTS. 5159194 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 480 0 1 136 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JANICE BRENNAN CPA 2163731602 11890 FAIRHILL ROAD CLEVELAND OH 44120 NANCY A ADAMS PAST CHAIR 2.00 0.00 X X 0 0 0 NANCY M BARNES JD DIRECTOR 1.00 1.00 X 0 0 0 GINA K GUNNING DIRECTOR 1.00 0.00 X 0 0 0 KATHRYN BRYAN PHD DIRECTOR 1.00 0.00 X 0 0 0 BELVA DENMARK TIBBS VICE CHAIR 2.00 1.00 X X 0 0 0 DR TERESA DEWS DIRECTOR 1.00 1.00 X 0 0 0 SARAH M DIMLING CHAIR 4.00 0.00 X X 0 0 0 DIANE DOWNING DIRECTOR 1.00 0.00 X 0 0 0 CYNTHIA H DUNN DIRECTOR 1.00 2.00 X 0 0 0 PATRICIA R FRUTIG JD DIRECTOR 1.00 2.00 X 0 0 0 CONNIE HILL-JOHNSON SECRETARY 2.00 3.00 X X 0 0 0 KATHERINE B HOLLINGSWORTH DIRECTOR 1.00 1.00 X 0 0 0 YVETTE M ITTU DIRECTOR (RESIGNED 12/2024) 1.00 0.00 X 0 0 0 KATHRYN KAESBERG DIRECTOR 1.00 0.00 X 0 0 0 HERMINE KRASNY OSTRO CPA DIRECTOR 1.00 0.00 X 0 0 0 DENISE M KRESEVIC PHD DIRECTOR 1.00 1.00 X 0 0 0 LORI LOZIER MSSA LISW-S LNHA DIRECTOR 1.00 2.00 X 0 0 0 MICHELLE BENTZIEN - PURRINGTON DIRECTOR 1.00 1.00 X 0 0 0 DEBORAH ENTY DIRECTOR (ADDED 10/2024) 1.00 0.00 X 0 0 0 JENNIFER MARKWORTH DIRECTOR 1.00 1.00 X 0 0 0 EILEEN MCCONVILLE DIRECTOR 1.00 1.00 X 0 0 0 SUE OMORI DIRECTOR 1.00 1.00 X 0 0 0 AMY SCOTT - GILCHRIST DIRECTOR 1.00 1.00 X 0 0 0 ANNAPURNA VALLURI PHD DIRECTOR (RESIGNED 06/2024) 1.00 0.00 X 0 0 0 ELIZABETH STUEBER DIRECTOR 1.00 0.00 X 0 0 0 TIFFINAE WARE TREASURER 1.00 1.00 X X 0 0 0 ORION H BELL IV PRESIDENT & CEO 31.00 9.00 X 340359 0 27987 JANICE BRENNAN SR. VP & CFO 32.00 8.00 X 176570 0 21366 MARY MARITA SR VP & COO 16.00 24.00 X 182455 0 31505 DAVID BASS SR VP RESEARCH 40.00 0.00 X 198519 0 11464 MIKE BILLNITZER VP & EXECUTIVE DIR. 12.00 28.00 X 153031 0 19931 AUDRA KESSLER - BENNETT VP INSTITUTIONAL ADVANCEMENT 40.00 0.00 X 127106 0 28659 DABNEY CONWELL VP & EXECUTIVE DIR. 10.00 30.00 X 145721 0 19539 1323761 0 160451 7 0 1 0 FIT TECHNOLOGIES 1375 EUCLID AVENUE STE 500 CLEVELAND OH 44115 IT CONSULTING 552671 BROKAW 1213 W 6TH ST CLEVELAND OH 44113 MARKETING SERVICES 273656 HW&CO 28601 CHAGRIN BLVD 210 WOODMERE OH 44122 AUDIT/TAX SERVICE 119920 3 84044 1983675 5307800 7375519 RESEARCH AND EDUCATION 624100 230760 230760 230760 1356347 1356347 65264 821044 -755780 -755780 -755780 3965780 3206620 77473 759160 -77473 681687 -77473 759160 27605 84044 36888 -9283 -9283 DEVELOPER FEES 900099 209000 209000 CONSULTING REVENUE 900099 12094 12094 CONFERENCE INCOME 900099 771 771 1332 1332 223197 9102447 376484 0 1350444 X 1741400 1741400 112916 112916 566282 184173 382109 2321171 1589332 615760 116079 175147 69029 94693 11425 350551 272845 77706 228635 109417 113037 6181 42106 1915 40191 112070 112070 100377 100377 916892 759906 104123 52863 393654 14769 340520 38365 169282 26362 136809 6111 36098 26534 6324 3240 61497 44630 16315 552 21652 14830 6627 195 94627 20803 68312 5512 175898 39431 126277 10190 90598 10023 78919 1656 LICENSES & FEES 64946 64746 200 0 REPAIRS & MAINTENANCE 64647 7757 35953 20937 VOLUNTEER EXPENSES 40101 40101 0 0 DUES & SUBSCRIPTIONS 36945 5039 31906 0 39784 3236 36379 169 7957276 5159194 2524607 273475 1006054 882793 1671 721 627658 552351 226236 239531 2200000 2600000 316724 253399 14874810 4787219 10058867 10087591 42906133 43457835 2420023 2332963 981551 3632224 111149208 118664549 171894125 182703957 1206754 1166382 709348 291062 6370800 6770800 3361255 2701588 11648157 10929832 X 55803953 59703668 104442015 112070457 160245968 171774125 171894125 182703957 X 1145171 2806837 7576149 X 0 1 X 1 1 1 X 8653858 9815003 7005534 7440332 7375519 40290246 8653858 9815003 7005534 7440332 7375519 40290246 20360411 19929835 918343 1138530 1046250 1195960 1356347 5655430 2662 2662 66690 73377 455522 394437 223197 1213223 47161561 5139584 0.42260 0.42420 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 66,690. 2021 AMOUNT: $ 73,377. 2022 AMOUNT: $ 455,522. 2023 AMOUNT: $ 394,437. 2024 AMOUNT: $ 223,197. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 0 1 90000 90000 0 PART II-B, LINE 1: PROVIDED TESTIMONY ON AFFORDABLE HOUSING FOR OLDER ADULTS FOR OH SENATE SELECT COMMITTEE; PROVIDED TESTIMONY TO SENATE HELP COMMITTEE IN SUPPORT OF REAUTHORIZATION OF THE OLDER AMERICANS ACT AND THE ELDER JUSTICE REAUTHORIZATION AND MODERNIZATION ACT. HOSTED A LISTENING SESSION ON ASSISTED LIVING QUALITY MEASURES IN OHIO; PROVIDED INPUT ON PARATRANSIT SERVICES FOR OLDER ADULTS AND PEOPLE WITH DISABILITIES IN NORTHEAST OHIO; MET WITH STATE LEGISLATORS ON HOUSING AND FINANCIAL STABILITY FOR OLDER ADULTS. 45266177 4779373 4382015 45663535 40816235 5592281 1142339 45266177 50583788 3000 -7707999 2062554 40816235 36103298 11934597 5089602 1421453 51706044 33086698 134723 4509740 1627863 36103298 0.98133 0.00743 0.01124 1 0 1033025 1033025 11074523 3087307 7987216 2296196 1642657 653539 471066 57255 413811 10087591 BENEFICIAL INTEREST IN PERPETUAL TRUSTS 111092067 DUE FROM RELATED PARTIES 7534981 BOND ISSUANCE COSTS 37501 118664549 VARIABLE RATE TAXABLE DEMAND NOTE 2701588 2701588 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. ELDERCARE SERVICES INSTITUTE, LLC AND ROSE CENTERS FOR AGING WELL, LLC, ARE BOTH SINGLE MEMBER LLCS ELECTED TO BE TREATED AS A CORPORATION 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. EFFECTIVE DECEMBER 28, 2023, ESOP REALTY, INC. WAS DISSOLVED. 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, 2024 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. PART IX, LINE 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 $4,872,742 IN 2024. WINTERLICIOUS 27492 26350 1142 150 182 TRIUMPH 64388 42700 21688 434 12850 802 10167 2 19769 14994 4775 1092 7005 4206 111649 84044 27605 1526 20005 802 14555 36888 -9283 1 ELDERCARE SERVICES INSTITUTE LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 262155447 501(C)3 754300 0 TO SUPPORT PROGRAMS ROSE CENTERS FOR AGING WELL LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 471749435 501(C)3 634200 0 TO SUPPORT PROGRAMS EMPOWERING AND STRENGTHENING OHIO'S PEOPLE 11890 FAIRHILL ROAD CLEVELAND OH 44120 341752943 501(C)3 352900 0 TO SUPPORT PROGRAMS 3 SENIOR COMPANION PROGRAM 47 112916 PART I, LINE 2: ELIGIBILITY IS REVIEWED TO ENSURE THAT ALL VOLUNTEERS MEET GUIDELINES OF THE PROGRAM SET FORTH BY THE SENIOR COMPANION PROGRAM FUNDED BY AMERICORPS. VOLUNTEERS MUST BE WITHIN THE 200% POVERTY LINE AND COMPLETE REGULAR TIMESHEET REPORTING OF HOURS AND SUBMIT MILEAGE REIMBURSEMENT FOR THEIR TRAVEL TO ASSIGNED STATIONS. X 1 0 X X 0 0 0 0 0 0 0 0 0 ORION H BELL IV PRESIDENT & CEO 340359 0 0 0 0 0 15231 0 12756 0 368346 0 0 0 MARY MARITA SR VP & COO 182455 0 0 0 0 0 9650 0 21855 0 213960 0 0 0 DAVID BASS SR VP RESEARCH 198519 0 0 0 0 0 9748 0 1716 0 209983 0 0 0 JANICE BRENNAN SR. VP & CFO 176570 0 0 0 0 0 8971 0 12395 0 197936 0 0 0 MIKE BILLNITZER VP & EXECUTIVE DIR. 153031 0 0 0 0 0 7653 0 12278 0 172962 0 0 0 DABNEY CONWELL VP & EXECUTIVE DIR. 145721 0 0 0 0 0 7293 0 12246 0 165260 0 0 0 AUDRA KESSLER - BENNETT VP INSTITUTIONAL ADVANCEMENT 127106 0 0 0 0 0 7038 0 21621 0 155765 0 0 0 PART I, LINE 1A 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. SOCIAL DUES ARE PAID FOR THE PRESIDENT/CEO. IN 2024, THE EXECUTIVE ASSISTANT WORKED WITH THE BOARD CHAIR TO APPROVE SOCIAL DUES AND ALL EXPENSE REPORT ACTIVITY FOR THE PRESIDENT/CEO. FORM 990, PART VI, SECTION B, LINE 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. FORM 990, PART VI, SECTION B, LINE 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, PART VI, SECTION B, LINE 15 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. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G COMPUTER: PROGRAM SERVICE EXPENSES 187,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 35,204. TOTAL EXPENSES 223,104. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 526,722. MANAGEMENT AND GENERAL EXPENSES 28,445. FUNDRAISING EXPENSES 16,041. TOTAL EXPENSES 571,208. SATISFACTION SURVEYS: PROGRAM SERVICE EXPENSES 2,517. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,517. PARTICIPANT STIPENDS/GIFTS: PROGRAM SERVICE EXPENSES 13,363. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,363. BANK FEES: PROGRAM SERVICE EXPENSES 935. MANAGEMENT AND GENERAL EXPENSES 24,980. FUNDRAISING EXPENSES 1,618. TOTAL EXPENSES 27,533. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 28,469. MANAGEMENT AND GENERAL EXPENSES 50,698. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 79,167. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE PERPETUAL TRUSTS 7,576,149. BENJAMIN ROSE PROPERTY LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 340714482 RENTAL OH 793061 16599951 BENJAMIN ROSE INSTITUTE MARGARET WAGNER APARTMENTS INC 2375 EUCLID HTS BLVD CLEVELAND HEIGHTS OH 44106 341951915 LOW INCOME HOUSING OH 501(C)(3) LINE 10 BENJAMIN ROSE INSTITUTE 1 MARGARET WAGNER APARTMENTS II INC 2375 EUCLID HTS BLVD CLEVELAND HEIGHTS OH 44106 264430804 LOW INCOME HOUSING OH 501(C)(3) LINE 10 BENJAMIN ROSE INSTITUTE 1 SETTING PRIORITIES FOR RETIREMENT YEARS 1612 K STREET NW SUITE 400 WASHINGTON DC DC 20006 521723616 SUPPORT & EDUCATION DC 501(C)(3) LINE 10 BENJAMIN ROSE INSTITUTE 1 EMPOWERING AND STRENGTHENING OHIO'S PEOPLE 11890 FAIRHILL ROAD CLEVELAND OH 44120 341752943 LOW INCOME HOUSING OH 501(C)(3) LINE 7 BENJAMIN ROSE INSTITUTE 1 ELDERCARE SERVICES INSTITUTE LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 262155447 ELDERLY CARE OH 501(C)(3) LINE 7 BENJAMIN ROSE INSTITUTE 1 ROSE CENTERS FOR AGING WELL LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 471749435 SOCIAL SERVICES OH 501(C)(3) LINE 7 BENJAMIN ROSE INSTITUTE 1 MARGARET WAGNER SENIOR APARTMENTS LP 11890 FAIRHILL ROAD CLEVELAND OH 44120 882501756 LOW INCOME HOUSING OH N/A 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 1 1 1 1 0 0 EMPOWERING AND STRENGTHENING OHIO'S PEOPLE INC D 493882 FMV ELDERCARE SERVICES INSTITUTE LLC D 5505531 FMV ROSE CENTERS FOR AGING WELL LLC D 1009175 FMV MARGARET WAGNER SENIOR APARTMENTS LP D 593003 FMV