Civic Intelligence

Eldercare Services Institute LLC

990 • Fiscal year 2023 • EIN 26-2155447

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization Profilebenrose.org
11890 Fairhill RoadCleveland, OH 44120

(216) 373-1602

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

100th percentile

18.56x

Higher debt load relative to assets than 100% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

96th percentile

3.88x

Higher debt load relative to revenue than 96% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$342,411

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

88th percentile

46%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-19%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets100th percentile

Assets

Up

$294,313

Up $92,335 (+46%) from 2022

Net Assets

Down

-$5,169,410

Down $357,056 (-7.4%) from 2022

Liabilities

Up

$5,463,723

Up $449,391 (+9.0%) from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin13th percentile

Revenue

Down

$1,408,261

Down $333,494 (-19%) from 2022

Expenses

Down

$1,765,317

Down $187,167 (-9.6%) from 2022

Net Income

Down

-$357,056

Down $146,327 (-69%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0M-$10MAssets 2022: $201,978Liabilities 2022: $5,014,332Net Assets 2022: -$4,812,3542022Assets 2023: $294,313Liabilities 2023: $5,463,723Net Assets 2023: -$5,169,4102023Assets 2024: $213,110Liabilities 2024: $5,707,160Net Assets 2024: -$5,494,0502024

Highlighted filing

2023

Assets$294,313
Liabilities$5,463,723
Net Assets-$5,169,410
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2022: $1,741,755Expenses 2022: $1,952,484Net Income 2022: -$210,7292022Revenue 2023: $1,408,261Expenses 2023: $1,765,317Net Income 2023: -$357,0562023Revenue 2024: $1,592,330Expenses 2024: $1,916,970Net Income 2024: -$324,6402024

Highlighted filing

2023

Revenue$1,408,261
Expenses$1,765,317
Net Income-$357,056
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,408,261
Mission and Program Overview

Mission

Eldercare Services Institute, LLC provides a full-range of home and community based services for older adults and their caregivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$53,530$118,484▲ $64,954
Accounts Receivable$51,665$99,192▲ $47,527
Pledges and Grants Receivable$34,948$44,230▲ $9,282
Prepaid Expenses and Deferred Charges$4,751$31,322▲ $26,571
Land, Buildings, and Equipment, Net$57,084$1,085▼ $55,999
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$201,978$294,313▲ $92,335
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$4,722,061$5,199,784▲ $477,723
Accounts Payable and Accrued Expenses$251,515$263,939▲ $12,424
Deferred Revenue$40,756$0▼ $40,756
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,014,332$5,463,723▲ $449,391
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-4,812,354$-5,169,410▼ $357,056
Total Net Assets Fund Balance$-4,812,354$-5,169,410▼ $357,056
Total Liabilities and Net Assets / Fund Balance$201,978$294,313▲ $92,335

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,085$262,143$263,228
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Amy Scott Gilchrist JdChair
Orion H Bell IvPresident & CEO
Belva Denmark TibbsVice Chair
Cynthia H DunnBoard Member
Denise M Kresevic PhdBoard Member
Siyue XuBOARD MEMBER Eff. 10/2023
Michelle Bentzien-purringtonBOARD MEMBER Eff. 12/2023
Mary MaritaSr VP & COO
Janice BrennanSr. VP & CFO
Revenue and Support

Revenue Composition

Contributions and Grants
$736,457
Program Service Revenue
$654,262
Investment Income
$0
Other Revenue
$17,542
All Other Contributions
$830
Change in Net Assets
$-357,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,373,589
Other Expenses$391,728
Total Fundraising Expense$9,565
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$905,908$129,553$7,390$1,042,851
Other Employee Benefits$193,221$27,995$2,175$223,391
Fees for Services Other$139,313$8,199-$147,512
Depreciation Depletion$93,505$4,085-$97,590
Payroll Taxes$58,305$7,223-$65,528
Occupancy-$54,103-$54,103
Pension Plan Contributions$35,707$6,112-$41,819
Interest$30,376--$30,376
Advertising$21,508--$21,508
Insurance$12,407$289-$12,696
Travel$6,967$204-$7,171
Office Expenses$3,026$588-$3,614
Conferences and Meetings$1,440$280-$1,720
Other Expenses$200$274-$200
All Other Expenses$176--$176
Total Functional Expenses$1,516,433$239,319$9,565$1,765,317
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$5,199,784
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Eldercare Services Institute LLC
EIN
26-2155447
In Care Of
% JANICE BRENNAN CPA
Phone
2163731602
Address
11890 Fairhill Road, Cleveland, OH 44120

Signing Officer

Name
Janice Brennan
Title
CPA, Sr. VP, & CFO
Phone
2163731602
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Orion Bell
Formed
2021
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
8

Preparer

Firm
Hw&co
Address
28601 Chagrin Blvd 210, Woodmere, OH 44122
Preparer
David M Reape CPA
Phone
2168311200
Supplemental Narrative

Additional Explanations

Documents Available to Public

“Page 6, Part VI, Section C, #19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Form 990 Review Process

“Page 6, Part VI, Section B, #11B The form 990 will be forwarded to all board members at the board meeting preceeding the filing date. At that time, a review of the form 990 will commence and any recommended changes will be made prior to filing with the IRS.”

Monitor and Enforce Conflict of Interest Policy

“Page 6, Part VI, Section B, #12C The Organization distributes conflict of interest statements that the board members and officers sign and return on an annual basis.”

Process for Determining Compensation

“Page 6, Part VI, Section B, #15A & 15B 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 review the organization wide data, which includes officers and key employees. All processes are documented at the time the decisions are made.”

Financial Statement Notes

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. Effective January 1, 2022, Eldercare Services Institute, LLC and Rose Centers for Aging Well, LLC, both single member LLCs, elected to be treated as Corporations. In addition, the entities elected 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, 2023 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.”

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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt035707
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt031322
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IRS990/PYOtherExpensesAmt0530430
IRS990/PYOtherRevenueAmt01400
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IRS990/PYRevenuesLessExpensesAmt0-210729
IRS990/PYSalariesCompEmpBnftPaidAmt01422054
IRS990/PYTotalExpensesAmt01952484
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IRS990/PYTotalRevenueAmt01741755
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-357056
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/RelatedOrganizationsAmt0588900
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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. Effective January 1, 2022, Eldercare Services Institute, LLC and Rose Centers for Aging Well, LLC, both single member LLCs, elected to be treated as Corporations. In addition, the entities elected 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, 2023 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2
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IRS990ScheduleJ/ClubDuesOrFeesInd0X
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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$294,313
Liabilities
$5,463,723
Net assets
-$5,169,410
Revenue
$1,408,261
Expenses
$1,765,317
Net income
-$357,056
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$5.71$5.49$1.59$1.92$0.32
2023Detailed filing. Detailed filing data is available for this year.$0.29$5.46$5.17$1.41$1.77$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$5.01$4.81$1.74$1.95$0.21