Civic Intelligence

Vesper Foundation

EIN 23-6251198 • Brecksville, OH

Pub. 78 Eligible
8223 Brecksville Rd 100Brecksville, OH 44141
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$1M-$5M nonprofits • Source year 2025

Net Margin

45th percentile

2.0%

Higher net margin than 45% of similar nonprofits.

$1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$1M-$5M nonprofits • Source year 2025

Asset Growth

42nd percentile

0.4%

Faster asset growth than 42% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

56%

Faster revenue growth than 83% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$1,050,049

Up $3,970 (+0.4%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,050,049

Up $3,970 (+0.4%) from 2024

Operations
Liabilities / Revenue30th percentileNet Margin45th percentile

Revenue

Up

$195,000

Up $69,997 (+56%) from 2024

Expenses

Up

$191,030

Up $54,720 (+40%) from 2024

Net Income

Up

$3,970

Up $15,277 (+135%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2020: $1,111,771Liabilities 2020: $0Net Assets 2020: $1,111,7712020Assets 2021: $1,118,528Liabilities 2021: $8,610Net Assets 2021: $1,109,9182021Assets 2022: $1,074,203Liabilities 2022: $0Net Assets 2022: $1,074,2032022Assets 2023: $1,057,386Liabilities 2023: $0Net Assets 2023: $1,057,3862023Assets 2024: $1,046,079Liabilities 2024: $0Net Assets 2024: $1,046,0792024Assets 2025: $1,050,049Liabilities 2025: $0Net Assets 2025: $1,050,0492025

Highlighted filing

2025

Assets$1,050,049
Liabilities$0
Net Assets$1,050,049
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2020: $146,127Expenses 2020: $664,805Net Income 2020: -$518,6782020Revenue 2021: $255,367Expenses 2021: $257,220Net Income 2021: -$1,8532021Revenue 2022: $160,005Expenses 2022: $195,720Net Income 2022: -$35,7152022Revenue 2023: $100,003Expenses 2023: $116,820Net Income 2023: -$16,8172023Revenue 2024: $125,003Expenses 2024: $136,310Net Income 2024: -$11,3072024Revenue 2025: $195,000Expenses 2025: $191,030Net Income 2025: $3,9702025

Highlighted filing

2025

Revenue$195,000
Expenses$191,030
Net Income$3,970
Open 2025 Filing

Filings

Most recent year

2025 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,050,049
Liabilities
$0
Net assets
$1,050,049
Revenue
$195,000
Expenses
$191,030
Net income
$3,970
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.20$0.19$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.13$0.14$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.10$0.12$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.16$0.20$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.12$0.01$1.11$0.26$0.26$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.15$0.66$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 17, 2026
Return Version
2025v4.0
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHAREN BENENSONPresident-$0--
JAMES BENENSON IIIVice President-$0--
CLEMENT C BENENSONVice President-$0--
NANCY S LENHARTSecretary-$0--
Grants and Assistance

Foundation Grants and Related Investments

TypeRecipientPurposeStatusLocationAmount
Paid GrantWETLANDS FOUNDATIONGENERAL-BRECKSVILLE, OH, US$165,000
Filing and Contact Details

Filer

Filer Name
Vesper Foundation
EIN
23-6251198
Phone
4408384700
Address
8223 BRECKSVILLE RD 100, BRECKSVILLE, OH 44141

Signing Officer

Name
Nancy S Lenhart
Title
Secretary
Phone
4408384700
Signed
2026-02-17
Discuss with paid preparer
Yes

Preparer

Firm
Cohen & Co Advisory LLC
Address
OFFICES LISTED AT, WWWCOHENCOCOM, OH 44115
Preparer
Alane Boffa
Phone
8002291099
Raw XML Appendix293 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt051773
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovAppCYAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt076557
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr2Amt050730
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr3Amt0128358
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr4Amt0188679
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr5Amt0630730
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovAppCYCorpusAmt00
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovFromYr5Amt0630730
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt0561151
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt0116827
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt076557
IRS990PF/UndistributedIncomeGrp/ExcessFromYear2Amt050730
IRS990PF/UndistributedIncomeGrp/ExcessFromYear3Amt0128358
IRS990PF/UndistributedIncomeGrp/ExcessFromYear4Amt0188679
IRS990PF/UndistributedIncomeGrp/PriorYearDeficiencyOrTaxAmt00
IRS990PF/UndistributedIncomeGrp/PriorYearUndistributedIncmAmt00
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0168600
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt0116827
IRS990PF/UndistributedIncomeGrp/Taxable1Amt00
IRS990PF/UndistributedIncomeGrp/Taxable2Amt00
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt01191881
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt01075054
IRS990PF/UndistributedIncomeGrp/TotalForPriorYearsAmt00
IRS990PF/UndistributedIncomeGrp/TreatedAsDistriFromCorpusAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomePYAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1Txt0SUMMA HOLDINGS INC
IRS990ScheduleB/ContributorInformationGrp/ContributorNum01
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1Txt08223 BRECKSVILLE ROAD SUITE 100
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/CityNm0BRECKSVILLE
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/StateAbbreviationCd0OH
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCd044141
IRS990ScheduleB/ContributorInformationGrp/PersonContributionInd0X
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0195000
IRS990ScheduleB/GeneralRuleInd0X
IRS990ScheduleB/Organization501c3ExemptPFInd0X
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0OFFICE EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1INVESTMENT MANAGEMENT FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2MISCELLANEOUS FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt00
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/NetInvestmentIncomeAmt20
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt03600
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt10
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt28810
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY S LENHART
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum04408384700
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VESPER FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0VESP
ReturnHeader/Filer/EIN0236251198
ReturnHeader/Filer/PhoneNum04408384700
ReturnHeader/Filer/USAddress/AddressLine1Txt08223 BRECKSVILLE RD 100
ReturnHeader/Filer/USAddress/CityNm0BRECKSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044141
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331756852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHEN & CO ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0OFFICES LISTED AT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WWWCOHENCOCOM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044115
ReturnHeader/PreparerPersonGrp/PhoneNum08002291099
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALANE BOFFA
ReturnHeader/ReturnTs02026-02-18T13:46:24-06:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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