2025-11-10T10:01:34-05:00 2024-12-31 920460586 PWC US TAX LLP 301 GRANT STREET PITTSBURGH PA 15219 990 2024-01-01 387273769 MARY D ANDRUS-TR MARY 4122340023 PO BOX 185 PITTSBURGH PA 152300185 MICHAEL STAGIS VICE PRESIDENT 4122340023 2025-10-01 true true DANIEL WALTMAN P01233408 4123556000 2025-10-01 X 2024 2025-03-06 01:10:19Z 1287828 false X N/A X 2021 OH NET INCOME OF THE TRUST IS TO BE PAID TO BENJAMIN ROSE INSTITUTE. ALL SUCH NET INCOME IS TO BE USED FOR THE MAINTENANCE, CARE, COMFORT, AND SUPPORT OF NEEDY, AGED PERSONS, PRINCIPALLY RESIDENT IN THE STATE OF OHIO. 1 1 0 -6678 0 0 0 510681 447172 31665 -17124 542346 430048 600789 593779 0 72431 81652 0 0 14595 12393 687815 687824 -145469 -257776 10826808 10695234 0 0 10826808 10695234 NET INCOME OF THE TRUST IS TO BE PAID TO BENJAMIN ROSE INSTITUTE. ALL SUCH NET INCOME IS TO BE USED FOR THE MAINTENANCE, CARE, COMFORT, AND SUPPORT OF NEEDY, AGED PERSONS, PRINCIPALLY RESIDENT IN THE STATE OF OHIO. false false 593779 593779 NET INCOME TO THE BENJAMIN ROSE INSTITUTE OF AGING 593779 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 false true 0 0 true 0 false false false false false false false false false false false false X 1 1 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 81652 0 0 81652 0 0 false false false 302946 302946 1002006 857780 144226 144226 144226 FROM PARTNERSHIP/S-CORP 900099 -17124 -6678 -10446 -17124 430048 -6678 436726 593779 593779 81652 32661 48991 FOREIGN TAXES PAID 4518 4518 ADR FEES 937 937 STATE FILING FEES 200 200 FROM PARTNERSHIP/S-CORP 6738 6738 687824 626640 61184 0 155038 127100 10207637 10104001 464133 464133 10826808 10695234 0 0 X 10826808 10695234 10826808 10695234 10826808 10695234 X -257776 126202 X false false false X X 1 BENJAMIN ROSE INSTITUTE 340714482 4 true 593779 0 1 593779 0 true false false false false false false false false false false true false false false false true false true 26957 404 0 284748 302946 311705 303350 0 43459 48991 10974 12193 257272 242166 11750021 13150523 119938 102289 0 11869959 13252812 0 0 11869959 13252812 178049 198792 11691910 13054020 409217 456891 0 409217 456891 257272 218681 409217 409217 0 409217 593779 0 32861 0 0 0 626640 593779 409217 1.0 409217 0 0 0 0 250983 633382 884365 0 409217 0 475148 626640 0 626640 0 0 1101788 0 0 0 475148 626640 SECTION D, LINE 2 THE TRUSTEE MEETS WITH THE INVESTMENT COMMITTEE AND STAFF OF THE BENJAMIN ROSE INSTITUTE ON AGING ON A QUARTERLY BASIS. BENJAMIN ROSE ANNUALLY REQUESTS THE MAXIMUM DISTRIBUTION AMOUNT ALLOWABLE UNDER THE OHIO INSITUTIONAL TRUST FUNDS ACT, WHICH THE TRUSTEE DISTRIBUTES TO BENJAMIN ROSE IN EACH FISCAL YEAR OF THE TRUST. SECTION D, LINE 2 THE TRUSTEE CALCULATES THE MAXIMUM DISTRIBUTION AMOUNT ANNUALLY, AND THE TRUSTEE COMMUNICATES THAT AMOUNT TO THE CFO OF BENJAMIN ROSE AT THE BEGINNING OF EACH FISCAL YEAR. THE TRUSTEE ALSO PROVIDES BENJMAIN ROSE WITH A COPY OF THE ANNUAL TRUST TAX RETURN FOR THE TRUST UPON ITS COMPLETION. SECTION D, LINE 2 THE TRUSTEE ALSO DISCUSSES DISTRIBUTIONS FROM THE TRUST FOR EXPENSES OTHER THAN THE MAXIMUM DISTRIBUTION AMOUNT, INCLUDING, BUT NOT LIMITED TO LEGAL FEES, WITH BENJAMIN ROSE AT THE TIME SUCH EXPENSES ARE INCURRED. SECTION D, LINE 3 THE TRUSTEE MEETS WITH THE INVESTMENT COMMITTEE AND STAFF OF THE BENJAMIN ROSE INSTITUTE ON AGIN ON A QUARTERLY BASIS. BENJAMIN ROSE ANNUALLY REQUESTS THE MAXIMUM DISTRIBUTION AMOUNT ALLOWABLE UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT, WHICH THE TRUSTEE DISTRIBUTES TO BENJAMIN ROSE IN EACH FISCAL YEAR OF THE TRUST. THE TRUSTEE CALCULATES THE MAXIMUM DISTRIBUTION AMOUNT ANNUALLY, AND THE SECTION D, LINE 3 AMOUNT TO THE CFO OF BENJAMIN ROSE AT THE BEGINNING OF EACH FISCAL YEAR. BENJAMIN ROSE USES THE MAXIMUM DISTRIBUTION AMOUNT EACH YEAR TO CARRY OUT ITS CHARITABLE PURPOSES OF PROVIDING MAINTENANCE, CARE, COMFORT, AND SUPPORT OF NEEDY, AGED PERSONS, PRINCIPALLY RESIDENT IN THE STATE OF OHIO, IN SUCH MANNER AND UPON SUCH CONDITIONS AS THE TRUSTEES OF BENJAMIN ROSE SHALL DEEM ADVISABLE. SECTION D, LINE 3 THE MAXIMUM DISTRIBUTION AMOUNT REPRESENTS A SIGNIFICANT PORTION OF THE ANNUAL OPERATING INCOME OF BENJAMIN ROSE true BENJAMIN ROSE INSTITUTE 11890 FAIRHILL RD CLEVELAND OH 44106 340714482 501(c)(3) 593779 GENERAL OPERATING EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 NO PROCEDURE IN PLACE PART VII, SECTION A, LINE 1a COLUMN(B) 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 QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH BNY MELLON'S PART VII, SECTION A, LINE 1a COLUMN(B) AGREEMENT WITH THE CLIENT FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW NO PROCEDURE IN PLACE FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE. DELIVERED WITHIN 2 WEEKS OF REQUEST EXPLANATION FOR FORM 990, PART XI, LINE 9 THE AMOUNT ON THIS LINE REPRESENTS: $100,457 PARTNERSHIP DISTRIBUTIONS; $23,862 PARTNERSHIP INCOME ADJ; $1,913 MUTUAL FUND TIMING ADJ; ($30) COST BASIS ADJUSTMENT