Civic Intelligence

Central School of Practical Nursing Inc

EIN 34-0873175 • 501(c)3 • Independence, OH

View Organization Page

Profile

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.

4700 Rockside Road Summit I 250Independence, OH 44131

www.cspnohio.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.75x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.73x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

46th percentile

2.4%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$1,182,389

Down $25,865 (-2.1%) from 2023

Liabilities

Down

$886,805

Down $202,600 (-19%) from 2023

Net Assets

Up

$295,584

Up $176,735 (+149%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin67th percentile

Revenue

Down

$1,213,494

Down $1,197,039 (-50%) from 2023

Expenses

Down

$1,036,759

Down $1,212,518 (-54%) from 2023

Net Income

Up

$176,735

Up $15,479 (+9.6%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2010: $271,259Liabilities 2010: $288,028Net Assets 2010: -$16,7692010Assets 2011: $353,138Liabilities 2011: $298,539Net Assets 2011: $54,5992011Assets 2012: $498,554Liabilities 2012: $548,628Net Assets 2012: -$50,0742012Assets 2013: $562,632Liabilities 2013: $535,604Net Assets 2013: $27,0282013Assets 2014: $523,003Liabilities 2014: $554,634Net Assets 2014: -$31,6312014Assets 2015: $479,514Liabilities 2015: $622,434Net Assets 2015: -$142,9202015Assets 2016: $696,020Liabilities 2016: $409,869Net Assets 2016: $286,1512016Assets 2017: $760,725Liabilities 2017: $386,981Net Assets 2017: $373,7442017Assets 2018: $665,060Liabilities 2018: $429,385Net Assets 2018: $235,6752018Assets 2019: $529,023Liabilities 2019: $322,001Net Assets 2019: $207,0222019Assets 2020: $610,119Liabilities 2020: $775,374Net Assets 2020: -$165,2552020Assets 2021: $251,504Liabilities 2021: $987,642Net Assets 2021: -$736,1382021Assets 2022: $1,128,664Liabilities 2022: $1,171,071Net Assets 2022: -$42,4072022Assets 2023: $1,208,254Liabilities 2023: $1,089,405Net Assets 2023: $118,8492023Assets 2024: $1,182,389Liabilities 2024: $886,805Net Assets 2024: $295,5842024

Highlighted filing

2024

Assets$1,182,389
Liabilities$886,805
Net Assets$295,584
Open 2024 Filing

Operations Trend

Revenue Growth9th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,711,3582010Expenses 2011: $1,789,4432011Expenses 2012: $1,767,4622012Revenue 2013: $1,891,095Expenses 2013: $1,813,993Net Income 2013: $77,1022013Revenue 2014: $1,845,617Expenses 2014: $1,904,276Net Income 2014: -$58,6592014Revenue 2015: $1,949,958Expenses 2015: $2,061,247Net Income 2015: -$111,2892015Revenue 2016: $2,536,742Expenses 2016: $2,107,670Net Income 2016: $429,0722016Revenue 2017: $2,200,782Expenses 2017: $2,113,189Net Income 2017: $87,5932017Revenue 2018: $1,950,486Expenses 2018: $2,088,556Net Income 2018: -$138,0702018Revenue 2019: $2,070,361Expenses 2019: $2,099,014Net Income 2019: -$28,6532019Revenue 2020: $1,884,920Expenses 2020: $2,257,197Net Income 2020: -$372,2772020Revenue 2021: $1,550,749Expenses 2021: $2,121,632Net Income 2021: -$570,8832021Revenue 2022: $2,803,915Expenses 2022: $2,110,184Net Income 2022: $693,7312022Revenue 2023: $2,410,533Expenses 2023: $2,249,277Net Income 2023: $161,2562023Revenue 2024: $1,213,494Expenses 2024: $1,036,759Net Income 2024: $176,7352024

Highlighted filing

2024

Revenue$1,213,494
Expenses$1,036,759
Net Income$176,735
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,182,389
Liabilities
$886,805
Net assets
$295,584
Revenue
$1,213,494
Expenses
$1,036,759
Net income
$176,735
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.89$0.30$1.21$1.04$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.21$1.09$0.12$2.41$2.25$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.13$1.17$0.04$2.80$2.11$0.69
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.99$0.74$1.55$2.12$0.57
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.78$0.17$1.88$2.26$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.32$0.21$2.07$2.10$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.43$0.24$1.95$2.09$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.76$0.39$0.37$2.20$2.11$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.41$0.29$2.54$2.11$0.43
2015Detailed filing. Detailed filing data is available for this year.$0.48$0.62$0.14$1.95$2.06$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.55$0.03$1.85$1.90$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.56$0.54$0.03$1.89$1.81$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.55$0.05$1.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.30$0.05$1.79
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.29$0.02$1.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$1,213,494
Mission and Program Overview

Mission

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 clevelands healthcare workforce.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$220,702$294,782▲ $74,080
Pledges and Grants Receivable-$150,000-
Land, Buildings, and Equipment, Net$132,724$127,822▼ $4,902
Cash and Non-Interest-Bearing Accounts$246,095$33,939▼ $212,156
Prepaid Expenses and Deferred Charges$4,924$261▼ $4,663
Total Assets$1,208,254$1,182,389▼ $25,865
Other Assets Total$603,809$575,585▼ $28,224
Liabilities
Other Liabilities$598,876$564,485▼ $34,391
Mortgage Notes Payable Secured by Investment Property$243,400$243,400→ $0
Accounts Payable and Accrued Expenses$76,129$64,900▼ $11,229
Deferred Revenue$171,000$14,020▼ $156,980
Total Liabilities$1,089,405$886,805▼ $202,600
Net Assets / Fund Balance
Net Assets With Donor Restrictions$71,227$159,216▲ $87,989
Net Assets Without Donor Restrictions$47,622$136,368▲ $88,746
Total Net Assets Fund Balance$118,849$295,584▲ $176,735
Total Liabilities and Net Assets / Fund Balance$1,208,254$1,182,389▼ $25,865

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$49,266$339,357$388,623
Leasehold Improvements$78,556$122,522$201,078
Other Assets Org$560,550--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Chandler H EverettChair
Bethany FriedlanderPresident/CEO
Henry Ott-hansenFormer Vice President and Treasurer (left 4/2024)
Tom VickroyCFO/director of Financial Aid
Paul HavenerFormer Trustee (left 4/2024)
Deb FerencTrustees
Seana RutherfordTrustees
Sharell ThaxtonTrustees
Adrianne ShaddTrustees (start 4/2024)
Jason DrakeTrustees (start 4/2024)
Lydia PittsTrustees (start 4/2024)
Arman OchoaCOO/CFO
Henri Pell Junod JrFormer Chariman (left 4/2024)
Tomisha MerrittFormer Program Adminstrator (left 2/2024)
Alberta PlocicaFormer Treasurer (left 4/2024)
Jonathon LeeFormer Treasurer (left 4/2024)
Anne KolenicProgram Administrator (start 3/2024)
Rebecca B BendlakSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$819,958
Program Service Revenue
$384,752
Investment Income
$768
Other Revenue
$8,016
All Other Contributions
$221,546
Change in Net Assets
$176,735

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,035,798
Revenue Not Reported on Financial Statements
$177,696
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$177,696
Total Revenue per Audited Statements
$1,035,798
Total Revenue per Form 990
$1,213,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$557,019
Other Expenses$302,044
Grants and Similar Amounts Paid$177,696
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$321,162$164,731-$485,893
Grants to Domestic Individuals$177,696--$177,696
Occupancy$91,515$15,897-$107,412
Office Expenses$35,853$1,248-$37,101
Payroll Taxes$23,972$12,296-$36,268
Fees for Services Accounting$29,985$5,208-$35,193
Other Employee Benefits$23,040$11,818-$34,858
Depreciation Depletion$11,995$2,084-$14,079
Information Technology$11,334$1,969-$13,303
Interest$8,709$1,513-$10,222
Insurance$7,586$1,317-$8,903
Fees for Services Legal$5,636$979-$6,615
Travel$6,188--$6,188
Fees for Services Other$3,063$532-$3,595
Advertising-$1,063-$1,063
Other Expenses$-152$-26-$-178
Total Functional Expenses$807,476$229,283$0$1,036,759

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,036,759
Expenses per Audited Statements$859,063
Total Expenses per Audited Statements$859,063
Expenses Not Reported on Financial Statements$177,696
Other Expense Adjustments$177,696
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$564,485
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

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
Central School of Practical Nursing Inc
EIN
34-0873175
Phone
2163918434
Address
4700 ROCKSIDE ROAD SUMMIT I 250, INDEPENDENCE, OH 44131

Signing Officer

Name
Bethany Friedlander
Title
President & CEO
Phone
2163918434
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bethany Friedlander
Formed
1937
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
42

Preparer

Firm
Meaden & Moore Ltd
Address
1375 E 9TH ST STE 1800, CLEVELAND, OH 44114
Phone
2162413272
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

“Acquired by cleveland center for arts and technology dba new bridge cleveland. This was a non-financial transactional acquisition approved january 10, 2024. As a result of the transaction, cspn changed its fiscal year to june 30.”

Financial Statement Notes

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 177,696.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Grants and financial aid 177,696.”

Raw XML AppendixShowing 400 of 606 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt076129
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt064900
IRS990/AccountsReceivableGrp/BOYAmt0220702
IRS990/AccountsReceivableGrp/EOYAmt0294782
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE 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.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01063
IRS990/AdvertisingGrp/TotalAmt01063
IRS990/AllOtherContributionsAmt0221546
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TOM VICKROY CFO
IRS990/BooksInCareOfDetail/PhoneNum02169014400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04700 ROCKSIDE ROAD SUMMIT I SUITE
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDEPENDENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044131
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0246095
IRS990/CashNonInterestBearingGrp/EOYAmt033939
IRS990/ChangeToOrgDocumentsInd00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0819958
IRS990/CYGrantsAndSimilarPaidAmt0177696
IRS990/CYInvestmentIncomeAmt0768
IRS990/CYOtherExpensesAmt0302044
IRS990/CYOtherRevenueAmt08016
IRS990/CYProgramServiceRevenueAmt0384752
IRS990/CYRevenuesLessExpensesAmt0176735
IRS990/CYSalariesCompEmpBnftPaidAmt0557019
IRS990/CYTotalExpensesAmt01036759
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01213494
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0171000
IRS990/DeferredRevenueGrp/EOYAmt014020
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02084
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011995
IRS990/DepreciationDepletionGrp/TotalAmt014079
IRS990/Desc0CSPN 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt071227
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0159216
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0807476
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05208
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt029985
IRS990/FeesForServicesAccountingGrp/TotalAmt035193
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0979
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt05636
IRS990/FeesForServicesLegalGrp/TotalAmt06615
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0532
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03063
IRS990/FeesForServicesOtherGrp/TotalAmt03595
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt125.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1315.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt146.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0CHANDLER H EVERETT
IRS990/Form990PartVIISectionAGrp/PersonNm1REBECCA B BENDLAK
IRS990/Form990PartVIISectionAGrp/PersonNm2DEB FERENC
IRS990/Form990PartVIISectionAGrp/PersonNm3SEANA RUTHERFORD
IRS990/Form990PartVIISectionAGrp/PersonNm4SHARELL THAXTON
IRS990/Form990PartVIISectionAGrp/PersonNm5JASON DRAKE
IRS990/Form990PartVIISectionAGrp/PersonNm6LYDIA PITTS
IRS990/Form990PartVIISectionAGrp/PersonNm7ADRIANNE SHADD
IRS990/Form990PartVIISectionAGrp/PersonNm8HENRI PELL JUNOD JR
IRS990/Form990PartVIISectionAGrp/PersonNm9ALBERTA PLOCICA
IRS990/Form990PartVIISectionAGrp/PersonNm10HENRY OTT-HANSEN
IRS990/Form990PartVIISectionAGrp/PersonNm11JONATHON LEE
IRS990/Form990PartVIISectionAGrp/PersonNm12PAUL HAVENER
IRS990/Form990PartVIISectionAGrp/PersonNm13BETHANY FRIEDLANDER
IRS990/Form990PartVIISectionAGrp/PersonNm14ARMAN OCHOA
IRS990/Form990PartVIISectionAGrp/PersonNm15TOM VICKROY
IRS990/Form990PartVIISectionAGrp/PersonNm16TOMISHA MERRITT
IRS990/Form990PartVIISectionAGrp/PersonNm17ANNE KOLENIC
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEES
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEES (START 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEES (START 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEES (START 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt8FORMER CHARIMAN (LEFT 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER TREASURER (LEFT 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER VICE PRESIDENT AND TREASURER (LEFT 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER TREASURER (LEFT 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER TRUSTEE (LEFT 4/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt13PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14COO/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt15CFO/DIRECTOR OF FINANCIAL AID
IRS990/Form990PartVIISectionAGrp/TitleTxt16FORMER PROGRAM ADMINSTRATOR (LEFT 2/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt17PROGRAM ADMINISTRATOR (START 3/2024)
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01937
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0118472
IRS990/GrantAmt0177696
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0177696
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0177696
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01213494
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01969
IRS990/InformationTechnologyGrp/ProgramServicesAmt011334
IRS990/InformationTechnologyGrp/TotalAmt013303
IRS990/InsuranceGrp/ManagementAndGeneralAmt01317
IRS990/InsuranceGrp/ProgramServicesAmt07586
IRS990/InsuranceGrp/TotalAmt08903
IRS990/InterestGrp/ManagementAndGeneralAmt01513
IRS990/InterestGrp/ProgramServicesAmt08709
IRS990/InterestGrp/TotalAmt010222
IRS990/InvestmentIncomeGrp/ExclusionAmt0768
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0768
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0461879
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0132724
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0127822
IRS990/LandBldgEquipCostOrOtherBssAmt0589701
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0243400
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0243400
IRS990/NetAssetsOrFundBalancesBOYAmt0118849
IRS990/NetAssetsOrFundBalancesEOYAmt0295584
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt047622
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0136368
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015897
IRS990/OccupancyGrp/ProgramServicesAmt091515
IRS990/OccupancyGrp/TotalAmt0107412
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01248
IRS990/OfficeExpensesGrp/ProgramServicesAmt035853
IRS990/OfficeExpensesGrp/TotalAmt037101
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0603809
IRS990/OtherAssetsTotalGrp/EOYAmt0575585
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011818
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt023040
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034858
IRS990/OtherExpensesGrp/Desc0STUDENT EXPENSE
IRS990/OtherExpensesGrp/Desc1BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc2DUES & SIBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISC
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08654
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1-26
IRS990/OtherExpensesGrp/ProgramServicesAmt044726
IRS990/OtherExpensesGrp/ProgramServicesAmt15168
IRS990/OtherExpensesGrp/ProgramServicesAmt2-152
IRS990/OtherExpensesGrp/TotalAmt044726
IRS990/OtherExpensesGrp/TotalAmt18654
IRS990/OtherExpensesGrp/TotalAmt25168
IRS990/OtherExpensesGrp/TotalAmt3-178
IRS990/OtherLiabilitiesGrp/BOYAmt0598876
IRS990/OtherLiabilitiesGrp/EOYAmt0564485
IRS990/OtherOrganizationDsc0EDUCATION
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt08016
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08016
IRS990/OtherRevenueTotalAmt08016
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0164731
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0321162
IRS990/OtherSalariesAndWagesGrp/TotalAmt0485893
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012296
IRS990/PayrollTaxesGrp/ProgramServicesAmt023972
IRS990/PayrollTaxesGrp/TotalAmt036268
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0150000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04924
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0261
IRS990/PrincipalOfficerNm0BETHANY FRIEDLANDER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0384752
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0384752
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01868968
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0287546
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0612285
IRS990/PYOtherRevenueAmt0287546
IRS990/PYProgramServiceRevenueAmt0254019
IRS990/PYRevenuesLessExpensesAmt0161256
IRS990/PYSalariesCompEmpBnftPaidAmt01349446
IRS990/PYTotalExpensesAmt02249277
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02410533
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0176735
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt0479940
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0384752
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt049266
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0339357
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0388623
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0177696
IRS990ScheduleD/ExpensesSubtotalAmt0859063
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt078556
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0122522
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0201078
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt015035
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1560550
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHTS OF USE ASSETS UNDER OPERATING LEASE
IRS990ScheduleD/OtherExpensesNotIncludedAmt0177696
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0564485
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0177696
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0177696
IRS990ScheduleD/RevenueSubtotalAmt01035798
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GRANTS AND FINANCIAL AID 177,696.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GRANTS AND FINANCIAL AID 177,696.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127822
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0575585
IRS990ScheduleD/TotalExpensesPerForm990Amt01036759
IRS990ScheduleD/TotalLiabilityAmt0564485
IRS990ScheduleD/TotalRevenuePerForm990Amt01213494
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01035798
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0859063
IRS990ScheduleE/ComplianceWithRevProc7550Ind01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.