2025-11-12T18:01:25-06:00 2024-12-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2024-01-01 341657978 El Barrio Incorporated ELBA 2164327200 4500 Euclid Ave Cleveland OH 44103 Christine Gambatese Chief Financial Officer 2164327200 2025-11-12 1 1 Rebekuh Eley P01247672 3126343400 2025-11-12 2024 2025-03-06 01:10:19Z X Eric Morse 4500 Euclid Ave Cleveland OH 44103 4303358 0 X http://www.thecentersohio.org X 1990 OH El Barrio fights for equity by healing, teaching, and inspiring individuals and families to reach their full potential. X 2 2 0 2 0 0 4232123 4303358 0 0 0 0 0 0 4232123 4303358 0 0 0 0 1859573 1804665 0 0 0 2057397 1971724 3916970 3776389 315153 526969 3809888 0 687531 0 3122357 0 X El Barrio fights for equity by healing, teaching, and inspiring individuals and families to reach their full potential. 0 1 3776389 0 0 Workforce DevelopmentThe El Barrio Career Workforce Development Center offers industry-certified job training programs and support services to unemployed and underemployed individuals in Northeast Ohio. Through high-quality job training, case management services, and direct links to local employers, El Barrio helps individuals obtain employment and begin to escape from the burdens of poverty. 3776389 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 2 0 0 1 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 OH X Christine Gambatese 2164327200 4500 Euclid Ave Cleveland OH 44103 Judge Lisa Babish Forbes Principal Director 0.50 3.00 X 0 0 0 Matt Litzler Principal Director 0.50 3.50 X 0 0 0 Eric Morse President & CEO 0.50 39.50 X 0 330816 76553 Christine Gambatese Chief Financial Officer 0.50 39.50 X 0 223923 43203 0 554739 119756 0 0 1 0 0 3924348 379010 4303358 4303358 0 0 0 1321935 1321935 61050 61050 313036 313036 108644 108644 600 600 252250 252250 1923 1923 28720 28720 52446 52446 207162 207162 6105 6105 6273 6273 53671 53671 Delegate Pass-Through 1097513 1097513 Client Assistance 214788 214788 Equip Repair and Mainte 45681 45681 4592 4592 3776389 3776389 0 0 0 0 0 1401010 0 0 0 0 0 29249 0 0 0 96533 0 0 0 0 0 2283096 0 3809888 0 687531 0 687531 0 X 2941809 0 180548 0 3122357 0 3809888 0 X 526969 -3649326 X 0 1 X 1 1 1 X 3886415 3994510 4834280 4232123 4303358 21250686 3886415 3994510 4834280 4232123 4303358 21250686 21250686 21250686 1.00000 0.99820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X Part X, Line 2: Circle, The Centers, El Barrio, Inc., Cleveland Christian Home, Inc., George M. Robinsteen House, Inc. and 11401 Lorain Avenue Corporation are not-for-profit corporations as described in Section 501(c)(3) of the Internal Revenue Code (the Code) and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The FASB provides guidance for how uncertain income tax positions should be recognized, measured, disclosed and presented in the consolidated financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Organization's tax returns to determine whether the tax positions are more-likely-than-not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit or expense and liability in the current year. Management has determined that there are no uncertain tax positions. 0 0 0 0 0 0 0 0 0 Eric Morse President & CEO 0 330816 0 0 0 0 0 37338 0 39215 0 407369 0 0 Christine Gambatese Chief Financial Officer 0 223923 0 0 0 0 0 11895 0 31308 0 267126 0 0 Part I, Line 3 The executive committee, serving as the compensation committee of the board, reviews comparable salary data made available through community resources (i.e. United Way Services of Greater Cleveland) in determining an appropriate salary level for the executive director. The information in the Forms 990 of organizations of similar size and mission are also surveyed. A confidential memorandum is contemporaneously prepared for the executive committee. The executive committee meets in executive session with the full board of trustees to approve the compensation of the executive director. The decision of the executive committee is approved and documented in the committee minutes. Accounts & Grants Receivable 2024-12-31 875329 Book Value 237084455 The Centers for Families and Children 4500 Euclid Avenue Cleveland OH 441033736 501(c)(3) Intercompany Receivable w- Parent Company (The Centers for Families and Children) 2024-12-31 3026584 Book Value 237084455 The Centers for Families and Children 4500 Euclid Avenue Cleveland OH 441033736 501(c)(3) Fixed Assets, net of accumulated depreciation 2024-12-31 86637 Book Value 237084455 The Centers for Families and Children 4500 Euclid Avenue Cleveland OH 441033736 501(c)(3) Account Payable & Accrued Expenses 2024-12-31 -339224 Book Value 237084455 The Centers for Families and Children 4500 Euclid Avenue Cleveland OH 441033736 501(c)(3) 1 0 0 0 1 1 1 1 0 Part I, Line 2e: Explanation of Involvement: Eric Morse, Christine Gambatese, Judge Lisa Babish Forbes, and Matt Litzler are all also on the Board of Directors of the transferee organization: The Centers for Families and Children. Form 990, Part III, line 3 El Barrio, Inc. was dissolved effective December 31, 2024. The assets and liabilities were transferred to the surviving parent, The Centers for Families and Children. Form 990, Part VI, Section A, line 4 El Barrio, Inc. was dissolved effective December 31, 2024. The assets and liabilities were transferred to the surviving parent, The Centers for Families and Children. Form 990, Part VI, Section A, line 6 The sole member of the Organization is The Centers for Families and Children. Form 990, Part VI, Section A, line 7a The Directors shall be elected by the sole member of the Corporation. Form 990, Part VI, Section A, line 7b All actions that may be authorized under the Ohio Nonprofit Corporation Law can be taken by the sole member of the Organization. Form 990, Part VI, Section B, line 11b A copy of the Form 990 will not be provided to the Organization's governing body before it is filed. The Chief Financial Officer will review the draft of the return before it is filed. Form 990, Part VI, Section B, line 12c Annually, each director signs a Conflict of Interest Disclosure Statement under the Conflict of Interest Policy. Directors are also required to submit a signed Conflict of Interest Disclosure Statement if circumstances change during the year. If a Conflict of Interest is disclosed, a review is conducted by the disinterested Directors of the Executive Committee. A decision on the conflict is made by majority vote of the disinterested Directors of the Executive Committee. Form 990, Part VI, Section C, line 19 El Barrio, Inc. makes its governing documents, financial statements and conflict of interest policy available to the public upon request for the same period of disclosure as set forth in IRC section 6104(d). Form 990, Part XI, line 9: Transfer of Net Assets to The Center for Families and Children -3,649,326. Circle Health Services 4500 Euclid Avenue Cleveland OH 44103 237078501 Social Services OH 501(c)(3) 7 N/A 0 George M Robinsteen House Inc 4500 Euclid Avenue Cleveland OH 44103 200754018 Housing for Disabled Young Adults OH 501(c)(3) 10 Cleveland Christian Home Inc 0 The Centers for Families and Children 4500 Euclid Avenue Cleveland OH 44103 237084488 Social Services OH 501(c)(3) 7 Circle Health Services 0 Cleveland Christian Home Inc 4500 Euclid Avenue Cleveland OH 44103 340733131 Social Services OH 501(c)(3) 7 Circle Health Services 0 11401 Lorain Avenue Corporation 4500 Euclid Avenue Cleveland OH 44103 934059150 Supporting Organization for The Cleveland Christian Home, Inc. OH 501(c)(3) Line 12a, I Cleveland Christian Home Inc 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1