2024-11-13T09:01:48-06:00 2023-12-31 HW&CO 28601 Chagrin Blvd 210 Woodmere OH 44122 990 2023-01-01 340714482 Benjamin Rose Institute on Aging % JANICE BRENNAN CPA BENJ 2163731602 11890 Fairhill Road Cleveland OH 441201053 Janice Brennan CPA SR. VP & CFO 2167918000 2024-11-15 true true David M Reape CPA P00068117 2168311200 2023 2024-10-15 13:58:12Z Orion H Bell IV 11890 FAIRHILL ROAD CLEVELAND OH 44120 12456031 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. 25 25 142 61 0 7005534 7440332 225526 182831 517496 1290089 -230763 -448133 7517793 8465119 1613400 1483269 0 0 3451117 3632564 0 0 425363 2108688 2464439 7173205 7580272 344588 884847 155147131 171894125 5261252 11648157 149885879 160245968 BENJAMIN ROSE INSTITUTE ON AGING SUPPORTS CAREGIVERS AND EMPOWERS ALL PEOPLE TO AGE WELL THROUGH RESEARCH, CONSUMER-RESPONSIVE SERVICES AND CLIENT ADVOCACY. false false 4923183 1483269 577268 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. 4923183 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 true true false false false false false false false false false false false false true true true true false false true 54 0 true 142 true false false false false false true true false false false false false false X 25 25 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 312974 0 29437 MARY MARITA SR VP & COO 16.0 24.0 X 175090 0 24921 DAVID BASS SR VP RESEARCH 40.0 0.0 X 186611 0 10625 JANICE BRENNAN SR. VP & CFO 31.0 9.0 X 170274 0 19720 MIKE BILLNITZER VP & EXECUTIVE DIR. 10.0 30.0 X 147029 0 18431 FARIDA EJAZ SR RESEARCH SCIENTIST II 40.0 0.0 X 145589 0 18068 DABNEY CONWELL VP & EXECUTIVE DIR. 10.0 30.0 X 138742 0 24300 NANCY A ADAMS PAST CHAIR 2.0 0.0 X X 0 0 0 NANCY M BARNES JD DIRECTOR 1.0 2.0 X 0 0 0 GINA K GUNNING DIRECTOR Eff. 2/2023 1.0 0.0 X 0 0 0 KATHRYN BRYAN PhD DIRECTOR 1.0 0.0 X 0 0 0 BELVA DENMARK TIBBS VICE CHAIR 1.0 1.0 X X 0 0 0 DR TERESA DEWS DIRECTOR 1.0 1.0 X 0 0 0 SARAH M DIMLING CHAIR 4.0 0.0 X X 0 0 0 DIANE DOWNING DIRECTOR 1.0 0.0 X 0 0 0 CYNTHIA H DUNN DIRECTOR 1.0 2.0 X 0 0 0 PATRICIA R FRUTIG JD DIRECTOR 1.0 2.0 X 0 0 0 DR MONA GUPTA DIRECTOR Thru 12/2023 1.0 0.0 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 0.0 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 1.0 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 TIFFINAE WARE DIRECTOR Eff. 2/2023 1.0 2.0 X 0 0 0 MICHELLE BENTZIEN-PURRINGTON DIRECTOR Eff. 12/2023 1.0 1.0 X 0 0 0 1276309 0 145502 7 false true false HWCO 28601 Chagrin Blvd 210 WOODMERE OH 44122 AUDIT/TAX SERVICE 107136 FIT Technologies 1375 Euclid Avenue STE 500 CLEVELAND OH 44115 IT consulting 287767 Synergi Partners Inc PO Box 5599 FLORENCE SC 29502 HR/Payroll Consult 185882 Brokaw 1213 W 6th St CLEVELAND OH 44113 marketing services 182282 4 17943 2017143 5405246 7440332 RESEARCH AND EDUCATION 624100 182831 182831 182831 1195960 1195960 0 0 319204 1152905 -833701 0 -833701 -833701 2304749 613045 2471496 352169 -166747 260876 94129 94129 5473 17943 14342 -8869 -8869 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 144005 144005 GAIN ON FORGIVENESS OF DEBT 900099 250432 250432 394437 8465119 577268 447519 X 1402800 1402800 80469 80469 0 0 532406 171206 361200 0 2296630 1460434 616537 219659 162298 55997 94719 11582 412364 275166 87819 49379 228866 103891 107014 17961 0 25627 1120 24507 96616 96616 0 0 78646 69264 9382 1370534 1003008 306678 60848 94257 16946 72486 4825 136416 31338 86613 18465 0 0 37230 25178 8337 3715 58269 43918 14351 0 3174 5889 -3184 469 91355 22571 63435 5349 0 184596 77073 99161 8362 88041 10300 76214 1527 REPAIRS & MAINTENANCE 54115 5233 29575 19307 DUES & SUBSCRIPTIONS 39348 3914 35434 VOLUNTEER EXPENSES 38504 38504 STAFF DEVELOPMENT 34486 1540 29031 3915 33225 17424 15801 7580272 4923183 2231726 425363 141744 1006054 546 1671 614447 627658 1550130 226236 0 0 0 0 156645 2200000 0 0 222985 316724 14378603 4319736 11163742 10058867 40874151 45326156 0 0 0 981551 0 0 100422741 111149208 155147131 171894125 1101995 1206754 0 0 196183 709348 0 0 0 0 0 0 0 6370800 0 0 3963074 3361255 5261252 11648157 X 56928426 55803953 92957453 104442015 149885879 160245968 155147131 171894125 X 884847 4683194 4792048 X false true X true true true X 6980250 8653858 9815003 7005534 7440332 39894977 0 0 6980250 8653858 9815003 7005534 7440332 39894977 20242730 19652247 971931 918343 1138530 1046250 1195960 5271014 8633 2662 11295 161444 66690 73377 455522 394437 1151470 46328756 7552952 0.42419 0.42924 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true false true 89000 89000 false false Part II-B, Line 1I To provide ongoing advocacy for elderly issues. 40816235 5592281 1142339 45266177 50583788 3000 -7707999 2062554 40816235 36103298 11934597 5089602 1421453 51706044 33086698 134723 4509740 1627863 36103298 31166917 162955 5737363 3980537 33086698 0.98240 0.00750 0.01010 true false 1033025 1033025 11034462 2788512 8245950 2039485 1482991 556494 271631 48233 223398 10058867 INTEREST IN PERPETUAL TRUSTS 103515918 BOND ISSUANCE COSTS 55385 DUE FROM RELATED PARTIES 7577905 111149208 0 DEFERRED RETIREMENT OBLIGATION 12049 VARIABLE RATE TAXABLE DEMAND N 3349206 3361255 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. 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, 2023 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. caregiver conf 15988 15988 757 3238 7937 bingo 7428 1955 5473 200 304 1370 536 0 23416 17943 5473 200 1061 1370 3238 8473 14342 -8869 true Eldercare Services Institute LLC 11890 Fairhill Road Cleveland OH 44120 262155447 501(C)3 588900 FMV to support programs Rose Centers for Aging Well LLC 11890 Fairhill Road Cleveland OH 44120 471749435 501(C)3 523500 FMV to support programs Empowering & Strengthening Ohio's People 11890 Fairhill Road Cleveland OH 44120 341752943 501(C)3 259900 FMV to support programs ESOP Realty Inc 11890 Fairhill Road Cleveland OH 44120 472051024 501(C)3 30500 FMV to support programs 4 Senior Companion Program 46 80469 Book Grant monitoring procedures Part I, Line 2 TO ENGAGE PERSONS 55 YEARS AND OLDER, PARTICULARLY THOSE WITH LIMITED INCOMES, IN VOLUNTEERS SERVICE TO MEET CRITICAL NEEDS AND HELP OLDER IMPAIRED ADULTS LIVE INDEPENDENTLY. ELIGIBLITY AND TIMEKEEPING IS TRACKED AND MONTIORED BY STAFF TO RECEIVED STIPEND IN ACCORDANCE WITH THE SPECIFIC PROGRAM ELIGIBILITY REQUIREMENTS. X false X X false false false false false false false false false ORION H BELL IV PRESIDENT & CEO 312974 0 0 0 0 0 14443 0 14994 0 342411 0 0 0 JANICE BRENNAN SR. VP & CFO 170274 0 0 0 0 0 8605 0 11115 0 189994 0 0 0 DAVID BASS SR VP RESEARCH 186611 0 0 0 0 0 9198 0 1427 0 197236 0 0 0 MIKE BILLNITZER VP & EXECUTIVE DIR. 147029 0 0 0 0 0 7359 0 11072 0 165460 0 0 0 DABNEY CONWELL VP & EXECUTIVE DIR. 138742 0 0 0 0 0 7013 0 17287 0 163042 0 0 0 FARIDA EJAZ SR RESEARCH SCIENTIST II 145589 0 0 0 0 0 7411 0 10657 0 163657 0 0 0 MARY MARITA SR VP & COO 175090 0 0 0 0 0 9293 0 15628 0 200011 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 $11,356,786 Transfer of net assets from related affiliate upon closing (216,715) Assumption of debt from related affiliates upon restructure (6,348,023) ------------ $4,792,048 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 $4,894,297 in 2023. FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL FEES TOTAL FEES:1167905 FORM 990 PART IX LINE 11G DESCRIPTION:GRANT PURCHASED SERVICES TOTAL FEES:14586 FORM 990 PART IX LINE 11G DESCRIPTION:IT PURCHASED SERVICES TOTAL FEES:188043 BENJAMIN ROSE PROPERTY LLC 11890 Fairhill Road CLEVELAND OH 44120 340714482 RENTAL OH 547905 16302356 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 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 ESOP REalty Inc 11890 Fairhill Rd Cleveland OH 44120 472051024 Housing Assis OH 501(C)3 10 Benj Rose true Margaret Wagner Senior Apartments LP 11890 Fairhill Road Cleveland OH 44120 882501756 low inc housing OH MWSA GP Inc rental -3 53 false 0 true 0.00010 MWSA GP Inc 11890 Fairhill Road Cleveland OH 44120 882468770 GP OH BRI c-corp -3 992545 0.49000 false false false true false false true false false false false true false true true true true true false EMPOWERING AND STRENGTHENING OHIO'S PEOPLE D 1035816 FMV Eldercare Services Institute LLC D 5204365 FMV Rose Centers for Aging Well LLC D 1025074 FMV MWSA LP D 2517230 FMV Margaret Wagner Apartments Inc D 2047300 FMV Margaret Wagner Apartments II Inc D 4323500 FMV Margaret Wagner Apartments Inc P 673721 FMV Margaret Wagner Apartments II Inc P 696498 FMV