2024-11-06T10:01:21-06:00 2023-12-31 920460586 PWC US TAX LLP 301 GRANT STREET PITTSBURGH PA 15219 990 2023-01-01 346501252 BR-ORVILLE L JONES ORVI 4122340023 PO BOX 185 PITTSBURGH PA 152300185 MICHAEL STAGIS VICE PRESIDENT 4122340023 2024-10-18 true true DANIEL WALTMAN P01233408 4123556000 2024-10-18 X 2023 2024-10-15 13:58:12Z 6604884 false X N/A X 2015 OH THE TRUST DATED AUGUST 28, 1942 IN THE NAME OF THE BENJAMIN ROSE INSTITUTE. THE PREFERENCE BEING TO PROMOTE THE COMFORT OF THE NEEDY IN HOSPITALS AND FRESH-AIR CAMPS, AND OF NEEDY CHILDREN. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARIES HAVE CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% AFV OR TRADITIONAL INCOME. 1 0 0 0 0 0 0 766635 813671 123654 53460 890289 867131 1636289 1466368 0 33481 33019 0 0 18548 18375 1688318 1517762 -798029 -650631 27311837 28062463 0 0 27311837 28062463 X THE TRUST DATED AUGUST 28, 1942 IN THE NAME OF THE BENJAMIN ROSE INSTITUTE. THE PREFERENCE BEING TO PROMOTE THE COMFORT OF THE NEEDY IN HOSPITALS AND FRESH-AIR CAMPS, AND OF NEEDY CHILDREN. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARIES HAVE CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% AFV OR TRADITIONAL INCOME. false false 1466368 1466368 NET INCOME PAID TO THE BENJAMIN ROSE INSTITUTE TO PROMOTE THE COMFORT OF THE NEEDY IN HOSPITALS AND FRESH-AIR CAMPS AND OF NEEDY CHILDREN. 1466368 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false false true false false false X 1 0 false false false false false false false true true false false true false false false false false false OH X BNY MELLON NA 4122340023 PO BOX 185 PITTSBURGH PA 152300185 X BNY MELLON N A TRUSTEE X 33019 0 0 33019 0 0 false false false 713371 713371 5838053 5737753 100300 100300 100300 FROM PARTNERSHIP/S-CORP 900099 53460 53460 53460 867131 867131 1466368 1466368 33019 13208 19811 FOREIGN TAX WITHHELD 11299 11299 STATE TAXES PAID 200 200 INVESTMENT EXPENSES 6635 6635 FROM PARTNERSHIP/S-CORP 241 241 1517762 1479776 37986 0 196859 370291 27114978 27692172 27311837 28062463 0 0 X 27311837 28062463 27311837 28062463 27311837 28062463 X -650631 1401257 X false false false X X 1 BENJAMIN ROSE INSTITUTE 340714482 7 true 1466368 0 1 1466368 0 true false false false false false false false false false false true false false false false true false true 0 14085 0 854202 766831 854202 780916 0 20089 19811 18348 18175 815765 742930 29247773 29169139 81521 462300 0 29329294 29631439 0 0 29329294 29631439 439939 444472 28889355 29186967 1011127 1021544 0 1011127 1021544 815765 693400 1011127 1011127 0 1011127 1466368 0 13208 0 0 0 1479576 1466368 1011127 1.0 1011127 0 0 0 591429 1402657 1649881 3643967 0 1011127 0 2632840 1479576 0 1479576 0 0 4112416 0 0 982959 1649881 1479576 2 THE BENJAMIN ROSE INSTITUTE AND BNY MELLON, N.A. MAINTAIN A CLOSE AND CONTINUOUS RELATIONSHIP WITH RESPECT TO THE ADMINISTRATION AND INVESTMENTS OF THE TRUST. THE PARTIES SHALL CONTINUE TO MEET AT LEAST TWICE A YEAR, IN ORDER TO REVIEW THE ADMINISTRATION AND INVESTMENTS OF THE TRUSTS. 3 THE BENJAMIN ROSE INSTITUTE SHALL HAVE THE RIGHT AT ANY TIME TO OFFER ITS INSIGHTS OR SUGGESTIONS TO BNY MELLON, N.A. WITH RESPECT TO THE ADMINISTRATION OR INVESTMENTS OF THE TRUST. THE INSTITUTE SHALL HAVE THE AUTHORITY TO APPROVE ALL INVESTMENT POLICY STATEMENTS WITH RESPECT TO THE TRUSTS, AS WELL AS FUTURE CHANGES TO THOSE INVESTMENT POLICY STATEMENTS. 8 BNY MELLON, N.A. WILL CONTINUE TO PROVIDE TO THE INSTITUTE PERIODIC STATEMENTS AT LEAST QUARTERLY, REFLECTING THE BOOK VALUE AND MARKET VALUE OF ALL TRUST INVESTMENTS, AND ALL RECEIPTS AND DISBURSEMENTS FROM THE TRUSTS. BNY MELLON, N.A. WILL CONTINUE TO PROVIDE TO THE INSTITUTE DETAILED REPORTS REFLECTING THE INVESTMENT PERFORMANCE OF THE TRUSTS. THE INSTITUTE AGREES TO ANNUALLY PROVIDE TO BNY MELLON, 8 CONT. ITS CURRENT INVESTMENT POLICY. BNY MELLON, N.A. AGREES TO CONTINUE TO REVIEW WITH THE INSTITUTE THOSE AGENCY AND CUSTODY ACCOUNTS THAT IT HAS IN THE PAST, IN THE CONTEXT OF HOW THEY FIT WITHIN THE BROADER INVESTMENTS. AS THE BENEFICIARY OF THE TRUSTS, THE INSTITUTE HAS ALWAYS HAD COMPLETE CONTROL OVER THE DISPOSITION DISTRIBUTED FROM THE TRUSTS TO THE INSTITUTE. true BENJAMIN ROSE INSTITUTE 11900 FAIRHILL RD STE 300 CLEVELAND OH 441201063 340714482 509(a)(2) 1466368 EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 GRANTS ARE MADE TO THE BENJAMIN ROSE INSTITUTE A 501(C)3) ORGANIZATION THAT IS NAMED IN THE TRUST DOCUMENT. OUR ADMINISTRATIVE REPRESENTATIVES ARE IN PERIODIC CONTACT WITH REPRESENTATIVES OF THE CHARITY IN ORDER TO BE IN COMPLIANCE WITH THE TRUST PROVISIONS. PART V, SECTION A, LINE 1A COLUMN (B) AVERAGE HOURS PER WEEK DEVOTED TO POSTION: AS TRUSTEE, BNY MELLON, N.A. PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE NAMED ORGANIZATION. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANITIFIED ON AN HOURLY BASIS. THERFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE PART V, SECTION A, LINE 1A COLUMN (B) CONT (CONT.) ACCOUNT AND IN ACCORDANCE WITH BNY MELLON'S AGREEMENT WITH THE CLIENT. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW NO PROCEDURES IN PLACE FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE AND DELIVERED WITHIN 2 WEEKS OF REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 THE AMOUNT ON THIS LINE REPRESENTS THE FOLLOWING ADJUSTMENTS: ($18) COST BASIS ADJUSTMENT; ($6,616) MUTUAL FUND TIMING ADJUSTMENT; $1,472,461 PARTNERSHIP DISTRIBUTIONS; $431 PY POAI CARRYOVER; ($53,219) PARTNERSHIP INCOME ADJUSTMENT; $2,088 PY PENDING SALES; ($2,124) PY RETURN OF CAPTIAL ADJ; ($11,456) POAI CARRYOVER; ($290) CY PENDING SALES