Civic Intelligence

Rose-Mary the Johanna Grasselli

EIN 34-1267579 • 501(c)3 • Cleveland, OH

Profile

Rose-mary continues the ministry of jesus christ by nurturing individuals with disabilities and celebrating love, family, dignity, and faith within the community

5500 S Marginal Rd Ste 110Cleveland, OH 44103

www.rmcle.org

Siviq Scores

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

Liabilities / Assets

54th percentile

0.21x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.14x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

54th percentile

5.8%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$219,515

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

86th percentile

25%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-10%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$10,832,024

Up $2,174,198 (+25%) from 2023

Liabilities

Up

$2,264,253

Up $1,132,358 (+100%) from 2023

Net Assets

Up

$8,567,771

Up $1,041,840 (+14%) from 2023

Revenue

Down

$15,644,712

Down $1,824,087 (-10%) from 2023

Expenses

Down

$14,736,931

Down $73,429 (-0.5%) from 2023

Net Income

Down

$907,781

Down $1,750,658 (-66%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,249,690Liabilities 2010: $523,431Net Assets 2010: $4,726,2592010Assets 2011: $5,065,767Liabilities 2011: $533,712Net Assets 2011: $4,532,0552011Assets 2012: $5,299,799Liabilities 2012: $682,210Net Assets 2012: $4,617,5892012Assets 2013: $5,745,466Liabilities 2013: $726,616Net Assets 2013: $5,018,8502013Assets 2014: $4,851,009Liabilities 2014: $743,487Net Assets 2014: $4,107,5222014Assets 2015: $3,829,856Liabilities 2015: $864,696Net Assets 2015: $2,965,1602015Assets 2016: $4,524,862Liabilities 2016: $985,411Net Assets 2016: $3,539,4512016Assets 2017: $4,142,094Liabilities 2017: $1,030,055Net Assets 2017: $3,112,0392017Assets 2018: $4,396,519Liabilities 2018: $1,096,153Net Assets 2018: $3,300,3662018Assets 2019: $5,289,673Liabilities 2019: $1,460,297Net Assets 2019: $3,829,3762019Assets 2020: $7,212,370Liabilities 2020: $3,257,470Net Assets 2020: $3,954,9002020Assets 2021: $6,178,532Liabilities 2021: $1,135,308Net Assets 2021: $5,043,2242021Assets 2022: $11,026,734Liabilities 2022: $4,257,877Net Assets 2022: $6,768,8572022Assets 2023: $8,657,826Liabilities 2023: $1,131,895Net Assets 2023: $7,525,9312023Assets 2024: $10,832,024Liabilities 2024: $2,264,253Net Assets 2024: $8,567,7712024

Highlighted filing

2024

Assets$10,832,024
Liabilities$2,264,253
Net Assets$8,567,771

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,612,0462010Expenses 2011: $10,811,7022011Expenses 2012: $11,482,5922012Revenue 2013: $11,683,769Expenses 2013: $11,583,423Net Income 2013: $100,3462013Revenue 2014: $11,620,477Expenses 2014: $12,308,974Net Income 2014: -$688,4972014Revenue 2015: $11,582,043Expenses 2015: $12,529,068Net Income 2015: -$947,0252015Revenue 2016: $12,047,477Expenses 2016: $11,533,944Net Income 2016: $513,5332016Revenue 2017: $11,830,708Expenses 2017: $12,387,826Net Income 2017: -$557,1182017Revenue 2018: $12,101,070Expenses 2018: $11,732,035Net Income 2018: $369,0352018Revenue 2019: $12,914,386Expenses 2019: $12,817,351Net Income 2019: $97,0352019Revenue 2020: $15,262,244Expenses 2020: $15,299,497Net Income 2020: -$37,2532020Revenue 2021: $15,631,167Expenses 2021: $14,659,601Net Income 2021: $971,5662021Revenue 2022: $16,311,173Expenses 2022: $14,194,589Net Income 2022: $2,116,5842022Revenue 2023: $17,468,799Expenses 2023: $14,810,360Net Income 2023: $2,658,4392023Revenue 2024: $15,644,712Expenses 2024: $14,736,931Net Income 2024: $907,7812024

Highlighted filing

2024

Revenue$15,644,712
Expenses$14,736,931
Net Income$907,781

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$2.26$8.57$15.6$14.7$0.91
2023Detailed filing. Detailed filing data is available for this year.$8.66$1.13$7.53$17.5$14.8$2.66
2022Detailed filing. Detailed filing data is available for this year.$11.0$4.26$6.77$16.3$14.2$2.12
2021Detailed filing. Detailed filing data is available for this year.$6.18$1.14$5.04$15.6$14.7$0.97
2020Detailed filing. Detailed filing data is available for this year.$7.21$3.26$3.95$15.3$15.3$0.04
2019Detailed filing. Detailed filing data is available for this year.$5.29$1.46$3.83$12.9$12.8$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.40$1.10$3.30$12.1$11.7$0.37
2017Detailed filing. Detailed filing data is available for this year.$4.14$1.03$3.11$11.8$12.4$0.56
2016Detailed filing. Detailed filing data is available for this year.$4.52$0.99$3.54$12.0$11.5$0.51
2015Detailed filing. Detailed filing data is available for this year.$3.83$0.86$2.97$11.6$12.5$0.95
2014Detailed filing. Detailed filing data is available for this year.$4.85$0.74$4.11$11.6$12.3$0.69
2013Detailed filing. Detailed filing data is available for this year.$5.75$0.73$5.02$11.7$11.6$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$0.68$4.62$11.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.07$0.53$4.53$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$0.52$4.73$10.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$16,283,938
Mission and Program Overview

Mission

Rose-mary continues the ministry of jesus christ by nurturing individuals with disabilities and celebrating love, family, dignity, and faith within the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,020,559$4,048,451▲ $27,892
Savings and Temporary Cash Investments$1,163,063$1,994,845▲ $831,782
Investments in Publicly Traded Securities$1,292,846$1,459,547▲ $166,701
Land, Buildings, and Equipment, Net$1,070,562$967,610▼ $102,952
Investments Other Securities$369,456$393,885▲ $24,429
Prepaid Expenses and Deferred Charges$219,290$197,508▼ $21,782
Cash and Non-Interest-Bearing Accounts$19,335$17,417▼ $1,918
Total Assets$8,657,826$10,832,024▲ $2,174,198
Other Assets Total$502,715$1,752,761▲ $1,250,046
Liabilities
Other Liabilities$25,052$1,249,029▲ $1,223,977
Accounts Payable and Accrued Expenses$1,023,300$932,983▼ $90,317
Escrow Account Liability$83,543$82,241▼ $1,302
Total Liabilities$1,131,895$2,264,253▲ $1,132,358
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,676,162$7,696,767▲ $1,020,605
Net Assets With Donor Restrictions$849,769$871,004▲ $21,235
Total Net Assets Fund Balance$7,525,931$8,567,771▲ $1,041,840
Total Liabilities and Net Assets / Fund Balance$8,657,826$10,832,024▲ $2,174,198

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$497,673$933,681$1,431,354
Buildings$387,880$110,192$498,072
Leasehold Improvements$82,057$7,630$89,687
Other Assets Org$1,241,257--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$369,456-▲ $40,332$15,903$393,885
2023$337,782-▲ $49,400$17,726$369,456
2022$412,749-▼ $56,458$18,509$337,782
2021$388,193-▲ $43,044$18,488$412,749
2020$357,904-▲ $48,894$18,605$388,193
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gina KermanExecutive DirectorFT$185,308$34,207$219,515
Michelle OrlowskiDirector of HrFT$135,182$36,173$171,355
Christine PicardDirector of FinanceFT$125,015$41,156$166,171
Nataya WatsonDirect CareFT$113,371$26,282$139,653
Jada ParksDirect CareFT$116,121$14,600$130,721

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$543,324
Program Service Revenue
$15,036,489
Investment Income
$64,859
Other Revenue
$40
All Other Contributions
$543,324
Change in Net Assets
$907,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,279,718
Other Expenses$3,457,213
Total Fundraising Expense$8,607
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,842,975$676,383-$8,519,358
Other Employee Benefits$972,178$116,196-$1,088,374
Occupancy$933,081$136,038-$1,069,119
Payroll Taxes$757,842$86,727-$844,569
Current Officers, Directors, Trustees, and Key Employees$464,514$362,903-$827,417
Fees for Services Other$155,584$157,305$8,594$321,483
Insurance$38,645$188,975-$227,620
Depreciation Depletion$162,682$36,849-$199,531
Office Expenses$45,432$75,445$13$120,890
Travel$92,360$3,609-$95,969
Fees for Services Legal-$82,382-$82,382
Fees for Services Accounting-$49,070-$49,070
Conferences and Meetings$23,154$4,017-$27,171
Fees for Service Investment Mgmnt Fees-$18,964-$18,964
Other Expenses$5,344$8,281-$13,625
Total Functional Expenses$12,653,946$2,074,378$8,607$14,736,931
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$1,249,029
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

Review of form 990 - the finance committee of the board of directors is given a draft of form 990 for review and comment. Recommended changes are discussed and made where appropriate and a final copy of form 990 is presented to the entire board of directors prior to it being filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Monitoring and enforcement of conflict policy - the organization requires annual dislcosure of conflicts of interest. When a conflict arises, the person is not permitted to participate in the discussion of the proposed transaction or to vote on the matter. People who are independent of the person with the conflict make the decision on the matter and ensure that the decision is made in the best interests of the organization.

Form 990, Part VI, Section B, Line 15

Compensation review and approval - compensation of the executive director is established by the board of directors upon hire and may be adjusted as the board sees fit. Other key employees are hired into the organization based on current market forces in the cleveland area at the time of hire. Annual increases are based on budgeted cost of living increases approved by the board of directors and were last adjusted in 2024.

Form 990, Part VI, Section C, Line 19

Availability of documents - the organization's governing documents and audited financial statements are made available to the public upon request for the same period of time as set forth in internal revenue code section 6104(d).

Filing and Contact Details

Filer

Filer Name
Rose-mary the Johanna Grasselli
EIN
34-1267579
Phone
2164814823
Address
5500 S MARGINAL RD STE 110, CLEVELAND, OH 44103

Signing Officer

Name
Gina Kerman
Title
Executive Director
Phone
2164814823
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gina Kerman
Formed
1922
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
311
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
1111 SUPERIOR AVE SUITE 700, CLEVELAND, OH 44114-2540
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in beneficial interest in charitable perpetual trust 35,143.

Financial Statement Notes

PART IV, LINE 2B:

Escrow account liability - the organization holds funds for clients served in various programs.

PART V, LINE 4:

Use of endowment funds - rose-mary may use the temporarily restricted endowments for its general operating needs. Permanently restricted endowment funds must remain invested in perpetuity.

PART X, LINE 2:

Fin 48 (asc 740 footnote) - tax status: rose-mary and rmhc (a related entity) are tax exempt under section 501(c)(3) of the internal revenue code. Contributions to rose-mary and rmhc qualify as charitable contributions. The financial accounting standards board (fasb) provides guidance for how uncertain income tax positions should be recognized, measured, disclosed, and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing rose-mary's and rmhc'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 liabililty in the current year. For the years ended december 31, 2024 and 2023, management has determined that there are no significant uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/PersonNm9RENEE LESKO
IRS990/Form990PartVIISectionAGrp/PersonNm10JOHN FLEISCHER
IRS990/Form990PartVIISectionAGrp/PersonNm11DANIEL KIERCE
IRS990/Form990PartVIISectionAGrp/PersonNm12ROBERT MCAULEY
IRS990/Form990PartVIISectionAGrp/PersonNm13RENEE ZORGER
IRS990/Form990PartVIISectionAGrp/PersonNm14GINA KERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm15CHRISTINE PICARD
IRS990/Form990PartVIISectionAGrp/PersonNm16MICHELLE ORLOWSKI
IRS990/Form990PartVIISectionAGrp/PersonNm17NATAYA WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm18JADA PARKS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt18116121
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR OF HR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECT CARE
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECT CARE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01922
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndoorTanningServicesInd00
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ROSE-MARY CONTINUES THE MINISTRY OF JESUS CHRIST BY NURTURING INDIVIDUALS WITH DISABILITIES AND CELEBRATING LOVE, FAMILY, DIGNITY, AND FAITH WITHIN THE COMMUNITY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt045432
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11957775
IRS990/ProgSrvcAccomActy2Grp/Desc024/7 DAILY LIVING SUPPORT PROVIDED TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES LIVING IN THE COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01957775
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IRS990/PYOtherRevenueAmt060
IRS990/PYProgramServiceRevenueAmt013920944
IRS990/PYRevenuesLessExpensesAmt02658439
IRS990/PYSalariesCompEmpBnftPaidAmt010970630
IRS990/PYTotalExpensesAmt014810360
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017468799
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0907781
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01163063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01994845
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISC SERVICES - 2020 AMOUNT: $ 33,197. 2021 AMOUNT: $ 38,762. 2022 AMOUNT: $ 20. 2023 AMOUNT: $ 60. 2024 AMOUNT: $ 40. REAL ESTATE TAX REFUND - 2022 AMOUNT: $ 257,611.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03396984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03540259
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03008693
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01735015
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt033261
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt094752
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014396
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07457
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012461
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0162327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt015036489
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt013920944
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012523221
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012382652

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