2025-11-11T16:38:28-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 28601 CHAGRIN BLVD SUITE 210 WOODMERE OH 44122 990 2024-01-01 341752943 EMPOWERING AND STRENGTHENING OHIO'S PEOPLE INC EMPO 2163610718 11890 FAIRHILL ROAD CLEVELAND OH 44120 JANICE BRENNAN CPA SR. VP & CFO 2163610718 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 44120 7080479 0 X WWW.ESOP-CLEVELAND.ORG/ X 1993 OH EMPOWERING AND STRENGTHENING OHIO'S PEOPLE (ESOP) HELPS ADULTS IN ALL STAGES OF LIFE ACHIEVE AND MAINTAIN FINANCIAL WELLNESS AND HOUSING STABILITY. 12 12 0 21 0 0 828844 6885950 53963 194519 8 10 -3007 0 879808 7080479 115871 5073544 0 0 1015428 953226 0 0 9540 319759 325566 1451058 6352336 -571250 728143 2591143 1738721 3662119 2081554 -1070976 -342833 EMPOWERING AND STRENGTHENING OHIO'S PEOPLE (ESOP) HELPS ADULTS IN ALL STAGES OF LIFE ACHIEVE AND MAINTAIN FINANCIAL WELLNESS AND HOUSING STABILITY. 0 0 6110543 5073544 194519 ESOP HELPS ADULTS IN ALL STAGES OF LIFE ACHIEVE AND MAINTAIN FINANCIAL WELLNESS AND HOUSING STABILITY THROUGH HUD-APPROVED HOUSING AND FINANCIAL COUNSELING AND EDUCATION, AS WELL AS BENEFITS ENROLLMENT ASSISTANCE. 6110543 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 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 EILEEN MCCONVILLE CHAIR 1.00 1.00 X X 0 0 0 TIFFINAE WARE VICE CHAIR 1.00 1.00 X X 0 0 0 ERIC JENSEN TREASURER 1.00 0.00 X X 0 0 0 JACQUES MCKEE BOARD MEMBER 1.00 0.00 X 0 0 0 JOHN FARMER BOARD MEMBER 1.00 0.00 X 0 0 0 ANDY SMITH BOARD MEMBER 1.00 0.00 X 0 0 0 JENNIFER ROBINSON BOARD MEMBER 1.00 0.00 X 0 0 0 KARI BALOG CONIGLIO BOARD MEMBER 1.00 0.00 X 0 0 0 NANCY M BARNES JD BOARD MEMBER 1.00 1.00 X 0 0 0 KATHERINE B HOLLINGSWORTH BOARD MEMBER 1.00 1.00 X 0 0 0 JOHNIE REED BOARD MEMBER (ADDED 01/2024) 1.00 0.00 X 0 0 0 GREG GROOVES BOARD MEMBER (ADDED 11/2024) 1.00 0.00 X 0 0 0 ORION H BELL IV PRESIDENT & CEO 2.00 38.00 X 0 340359 27987 JANICE BRENNAN SR. VP & CFO 2.00 38.00 X 0 176570 21366 MIKE BILLNITZER VP & EXECUTIVE DIR. 28.00 12.00 X 0 153031 19931 MARY MARITA SR VP & COO 5.00 35.00 X 0 182455 31505 0 852415 100789 0 0 1 0 0 352900 214474 6318576 6885950 FEE INCOME 900099 194519 194519 194519 10 10 7080479 194519 0 10 5073544 5073544 806565 634118 165109 7338 26722 19241 7481 75611 73468 2143 44328 38500 5828 3601 2024 1577 3050 3050 182009 166002 16007 1459 1400 59 9213 2589 6624 23401 2267 21134 2769 1575 1194 15458 15458 29067 28575 492 4816 4360 456 BAD DEBT 39888 39888 EQUIP RENTAL & MAINT. 8250 7108 1142 SUPPLY - FOOD 1462 828 634 STAFF DEVELOPMENT & EDU 1123 998 125 6352336 6110543 232253 9540 2478769 1622251 110899 115438 983 1032 58250 58250 492 0 2591143 1738721 232937 182971 2393366 1404701 1035816 493882 3662119 2081554 X -1139456 -411313 68480 68480 -1070976 -342833 2591143 1738721 728143 0 X 0 1 X 1 1 1 X 671328 1146310 1078669 828844 6885950 10611101 671328 1146310 1078669 828844 6885950 10611101 96796 10514305 1310 11 3 8 10 1342 336 336 10612779 281753 0.99070 0.91810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 336. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 58250 58250 0 0 DUE TO RELATED PARTIES 493882 493882 X 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. 1 FAITH CLIENT 5 250 COST (HIGH-SPEED INTERNET DEVICES) 108 1614 SAVINGS MATCH- LEAP 11 4500 EMERGENCY RENTAL ASSISTANCE 2 803 5067180 PART I, LINE 2: A CLIENTS ELIGIBILITY TO RECEIVE A GRANT IS DEPENDENT ON INDIVIDUAL PROGRAM QUALIFICATIONS DOCUMENTED IN WRITTEN GRANT AGREEMENTS OR PROGRAM PROCEDURES. ELIGIBLITY IS TRACKED AND MONTIORED BY STAFF IN ACCORDANCE WITH THE SPECIFIC PROGRAM ELIGIBILITY REQUIREMENTS. X 1 1 X X 0 0 0 0 0 0 0 0 0 ORION H BELL IV PRESIDENT & CEO 0 340359 0 0 0 0 0 15231 0 12756 0 368346 0 0 MARY MARITA SR VP & COO 0 182455 0 0 0 0 0 9650 0 21855 0 213960 0 0 JANICE BRENNAN SR. VP & CFO 0 176570 0 0 0 0 0 8971 0 12395 0 197936 0 0 MIKE BILLNITZER VP & EXECUTIVE DIR. 0 153031 0 0 0 0 0 7653 0 12278 0 172962 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING. 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. 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 PERTINENT INFORMATION IS MADE AVAILABLE TO THE PUBLIC EITHER VIA OUR WEBSITE OR UPON REQUEST. BENJAMIN ROSE INSTITUTE ON AGING 11890 FAIRHILL ROAD CLEVELAND OH 44120 340714482 ELDERLY CARE OH 501(C)(3) LINE 10 0 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 0 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 0 SETTING PRIORITIES FOR RETIREMENT YEARS 1612 K STREET NW SUITE 400 WASHINGTON DC 20006 521723616 SUPPORT & EDUCATION DC 501(C)(3) LINE 10 BENJAMIN ROSE INSTITUTE 0 ELDERCARE SERVICES INSTITUTE LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 262155447 ELDERLY CARE OH 501(C)(3) LINE 7 BENJAMIN ROSE INSTITUTE 0 ROSE CENTERS FOR AGING WELL LLC 11890 FAIRHILL ROAD CLEVELAND OH 44120 471749435 SOCIAL SERVICES OH 501(C)(3) LINE 7 BENJAMIN ROSE INSTITUTE 0 MARGARET WAGNER SENIOR APARTMENTS LP 11890 FAIRHILL ROAD CLEVELAND OH 44120 882501756 LOW INCOME HOUSING OH N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0