2026-05-15T08:22:23-05:00 2025-06-30 341818258 MEADEN & MOORE LTD 1375 E 9TH ST STE 1800 CLEVELAND OH 44114 990 2024-07-01 340873175 CENTRAL SCHOOL OF PRACTICAL NURSING INC CENT 2163918434 4700 ROCKSIDE ROAD SUMMIT I 250 INDEPENDENCE OH 44131 BETHANY FRIEDLANDER PRESIDENT & CEO 2163918434 2026-04-28 1 1 P00285983 2162413272 2026-04-28 2024 2025-03-06 01:10:19Z BETHANY FRIEDLANDER 3634 EUCLID AVE CLEVELAND OH 44115 2445155 0 X WWW.CSPNOHIO.EDU X EDUCATION 1937 OH THE MISSION OF CENTRAL SCHOOL OF PRACTICAL NURSING IS TO EDUCATE A DIVERSE GROUP OF ADULT LEARNERS FROM CLEVELAND AND ITS SURROUNDING AREAS IN THE FIELD OF PRACTICAL NURSING, THEREBY INCREASING THE CAPACITY OF CLEVELAND'S HEALTHCARE WORKFORCE. 8 8 28 42 0 0 819958 1441087 384752 1003935 768 0 8016 133 1213494 2445155 177696 483147 0 0 557019 1143812 0 0 0 302044 685416 1036759 2312375 176735 132780 1182389 1258077 886805 830835 295584 427242 THE MISSION OF CENTRAL SCHOOL OF PRACTICAL NURSING IS TO EDUCATE A DIVERSE GROUP OF ADULT LEARNERS FROM CLEVELAND AND ITS SURROUNDING AREAS IN THE FIELD OF PRACTICAL NURSING, THEREBY INCREASING THE CAPACITY OF CLEVELAND'S HEALTHCARE WORKFORCE. 0 0 1944811 483147 1003935 CSPN OPERATES AN ACCREDITED (OHIO BOARD OF NURSING, OHIO STATE BOARD OF CAREER COLLEGES AND SCHOOLS, AND ACCREDITING BUREAU OF HEALTH EDUCATION SCHOOLS) PRACTICAL NURSING (PN) PROGRAM. THE PROGRAM IS 46 WEEKS OR 1,240 HOURS. 1944811 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 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 2 0 28 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 OH X TOM VICKROY CFO 2169014400 4700 ROCKSIDE ROAD SUMMIT I SUITE INDEPENDENCE OH 44131 X CHANDLER H EVERETT CHAIR 5.00 X X 0 0 0 REBECCA B BENDLAK SECRETARY 5.00 X X 0 0 0 DEB FERENC TRUSTEES 5.00 X 0 0 0 SEANA RUTHERFORD TRUSTEES 5.00 X 0 0 0 SHARELL THAXTON TRUSTEES 5.00 X 0 0 0 JASON DRAKE TRUSTEES 5.00 X 0 0 0 LYDIA PITTS TRUSTEES 5.00 X 0 0 0 ADRIANNE SHADD TRUSTEES 5.00 X 0 0 0 BETHANY FRIEDLANDER PRESIDENT/CEO 15.00 25.00 X 0 170332 24496 ARMAN OCHOA COO/CFO 5.00 35.00 X 0 117007 15075 TOM VICKROY CFO/DIRECTOR OF FINANCIAL AID 40.00 X 100154 0 760 ANNE KOLENIC PROGRAM ADMINISTRATOR 40.00 X 36346 0 0 TOMISHA BETHUNE PROGRAM ADMINISTRATOR (LEFT 2/2024) 40.00 X 16346 0 0 152846 287339 40331 1 0 1 0 0 714575 364258 362254 1441087 TUITION 611710 1003935 1003935 1003935 OTHER INCOME 900099 133 133 133 2445155 1003935 0 133 483147 483147 156417 125134 31283 810769 648615 162154 92148 73718 18430 84478 67582 16896 53820 43056 10764 9144 7791 1353 56810 45448 11362 79463 63570 15893 16014 12811 3203 223638 178911 44727 7671 6137 1534 33342 26674 6668 23915 19132 4783 18443 14754 3689 STUDENT EXPENSE 149237 119390 29847 DUES & SIBSCRIPTIONS 11392 9114 2278 MISC 2527 -173 2700 2312375 1944811 367564 0 33939 382963 150000 225000 294782 112570 261 261 624354 485793 127822 138561 575585 398722 1182389 1258077 64900 57766 14020 143546 243400 242648 564485 386875 886805 830835 X 136368 193026 159216 234216 295584 427242 1182389 1258077 132780 -1122 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201078 132576 68502 423276 353217 70059 138561 DEPOSITS 15035 RIGHTS OF USE ASSETS UNDER OPERATING LEASE 383687 398722 OPERATING LEASE LIABILITY 386875 386875 X 1246311 -1122 -1122 1247433 1197722 1197722 2445155 1829228 0 1829228 483147 483147 2312375 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH PRESCRIBES A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE CURRENT CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ACCRUED RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE, IF ANY. THE ORGANIZATION DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND FINANCIAL AID 483,147. CONTRIBUTIONS FROM RELATED PARTY 714,575. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS AND FINANCIAL AID 483,147. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 SCHEDULE E, PART I, LINE 3 LANGUAGE INCLUDED IN ALL BROCHURES AND FLYERS LINE 6A - EXPLANATION OF GOVERNMENT FINANCIAL AID: CENTRAL SCHOOL OF PRACTICAL NURSING IS ABLE TO PROVIDE FINANCIAL AID INCLUDING PELL GRANTS AND FEDERAL DIRECT LOANS FROM GOVERNMENT FUNDING RECEIVED FROM THE DEPARTMENT OF EDUCATION LINE 6B - EXPLANATION OF GOVERNMENT FINANCIAL AID: CENTRAL SCHOOL OF PRACTICAL NURSING (CSPN) ENTERED INTO A RELATIONSHIP WITH NEW BRIDGE CLEVELAND TO ACQUIRE THE SCHOOL. THIS AGREEMENT WAS COMPLETED ON JANUARY 10, 2024, AND WILL HELP STRENGTHEN BOTH ENTITIES FOR YEARS TO COME. AS PART OF THE PROCESS TO ACCOMPLISH THIS UNION, THE US DEPARTMENT OF EDUCATION (ED) REQUIRED CERTAIN ITEMS BE SUBMITTED TO THEM WITHIN 10 BUSINESS DAYS OF THE CLOSING DATE. UNFORTUNATELY, CSPN WAS NOT ABLE TO MEET THAT DEADLINE FOR ONE OF THE REQUIREMENTS. AS A RESULT, ED TERMINATED CSPN'S TITLE IV PROGRAM PARTICIPATION AGREEMENT. ON APRIL 4, 2025 THE DEPT. OF ED RESTORED CSPN'S TITLE IV ELIGIBILITY AND ISSUED A NEW PROGRAM PARTICIPATION AGREEMENT WITH PROVISIONAL APPROVAL THROUGH MARCH 31, 2027. CSPN IS ONCE AGAIN ABLE TO OFFER AND PROCESS FEDERAL FINANCIAL AID FOR ITS STUDENTS 1 PELL GRANTS 48 182669 STUDENT LOANS 31 138362 EDASSIST 31 162116 FORM 990, PART 1, LINE 2 THERE IS AN APPLICATION PROCESS WHERE STUDENTS APPLY FOR GRANT FUNDS. GRANTS ARE AWARDED BASED ON A COMBINATION OF ACADEMIC, ELIGIBILITY/BACKGROUND AND FINANCIAL NEED. 0 0 0 0 0 0 0 0 0 BETHANY FRIEDLANDER PRESIDENT/CEO 0 170332 0 0 0 0 0 0 0 24496 0 194828 0 0 FORM 990, PART VI, SECTION B, LINE 11B FORM(S) AND FILING OF EXTENSION BY ACCOUNTING FIRM, DRAFT TO COO/CFO, REVIEWED BY COO/CFO AND CEO, APPROVED BY FINANCE COMMITTEE (BOARD RECEIVED APPROVED 990), SUBMITTED BY ACCOUNTING FIRM. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL DISCLOSURES ARE MADE TO THE SECRETARY OF THE BOARD OF DIRECTORS OF POSSIBLE CONFLICTS OF INTEREST VIA WRITTEN FORM. IF CONFLICT, ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT AND CHIEF EXECUTIVE OFFICER'S COMPENSATION IS ESTABLISHED BY THE BOARD OF DIRECTORS. OTHER TOP MANAGEMENT OFFICIAL'S COMPENSATION IS ESTABLISHED BY THE PRESIDENT AND CEO. SALARY SURVEYS OF EMPLOYMENT AGENCIES ARE USED IN THE ESTABLISHING OF COMPENSATION LEVELS OF EACH EMPLOYEE BASED ON EDUCATION AND EXPERIENCE. FORM 990, PART VI, SECTION C, LINE 18 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS MADE AVAILABLE TO PUBLIC VIA ELECTRONIC DOCUMENT (PDF FORMAT) AND VIA EMAIL. IN ADDITION, THE ORGANIZATION MAKES FORM 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 CURRENT INFORMATION IS AVAILABLE UPON REQUEST FORM 990, PART VII BETHANY FRIEDLANDER AND ARMAN OCHOA WERE PAID BY CLEVELAND CENTER FOR ARTS AND TECHNOLOGY (THIS ENTITY'S SOLE MEMBER) FOR TIME SPENT WITH THIS ORGANIZATION. CLEVELAND CENTER FOR ARTS AND TECHNOLOGY 3634 EUCLID AVENUE CLEVELAND OH 44115 271193704 EDUCATION OH 501(C)(3) LINE 2 N/A 0 CENTRAL SCHOOL OF PRACTICAL NURSING TRUST 4900 TIEDEMAN RD BROOKLYN OH 44144 346507840 SUPPORTING ORGANIZATION OH 501(C)(3) LINE 12D, III-O N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CENTRAL SCHOOL OF PRACTICAL NURSING TRUST C 714575 ANNUAL ALLOCATION