Civic Intelligence

Mary D Andrus-Tr

EIN 38-7273769 • 501(c)3 • Pittsburgh, PA

Profile

Net income of the trust is to be paid to benjamin rose institute. All such net income is to be used for the maintenance, care, comfort, and support of needy, aged persons, principally resident in the state of ohio.

PO Box 185Pittsburgh, PA 15230-0185

n/A

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

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

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

Liabilities / Revenue

7th percentile

0.00x

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

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

Net Margin

5th percentile

-60%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

19th percentile

$81,652

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

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

Asset Growth

29th percentile

-1.2%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

12th percentile

-21%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$10,695,234

Down $131,574 (-1.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$10,695,234

Down $131,574 (-1.2%) from 2023

Revenue

Down

$430,048

Down $112,298 (-21%) from 2023

Expenses

Up

$687,824

Up $9 (+0.0%) from 2023

Net Income

Down

-$257,776

Down $112,307 (-77%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2021: $11,604,213Liabilities 2021: $0Net Assets 2021: $11,604,2132021Assets 2022: $10,964,968Liabilities 2022: $0Net Assets 2022: $10,964,9682022Assets 2023: $10,826,808Liabilities 2023: $0Net Assets 2023: $10,826,8082023Assets 2024: $10,695,234Liabilities 2024: $0Net Assets 2024: $10,695,2342024

Highlighted filing

2024

Assets$10,695,234
Liabilities$0
Net Assets$10,695,234

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2021: $14,067,420Expenses 2021: $140,688Net Income 2021: $13,926,7322021Revenue 2022: $60,608Expenses 2022: $778,247Net Income 2022: -$717,6392022Revenue 2023: $542,346Expenses 2023: $687,815Net Income 2023: -$145,4692023Revenue 2024: $430,048Expenses 2024: $687,824Net Income 2024: -$257,7762024

Highlighted filing

2024

Revenue$430,048
Expenses$687,824
Net Income-$257,776

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 1, 2025
Return Version
2024v5.2
Gross Receipts
$1,287,828
Mission and Program Overview

Mission

Net income of the trust is to be paid to benjamin rose institute. All such net income is to be used for the maintenance, care, comfort, and support of needy, aged persons, principally resident in the state of ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$10,826,808$10,695,234▼ $131,574
Investments in Publicly Traded Securities$10,207,637$10,104,001▼ $103,636
Investments Other Securities$464,133$464,133→ $0
Savings and Temporary Cash Investments$155,038$127,100▼ $27,938
Total Assets$10,826,808$10,695,234▼ $131,574
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$10,826,808$10,695,234▼ $131,574
Total Liabilities and Net Assets / Fund Balance$10,826,808$10,695,234▼ $131,574
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bny Mellon N aTrustee$81,652$81,652
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$447,172
Other Revenue
$-17,124
Change in Net Assets
$-257,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$593,779
Salaries, Compensation, and Employee Benefits$81,652
Other Expenses$12,393
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$593,779--$593,779
Current Officers, Directors, Trustees, and Key Employees$32,661$48,991-$81,652
Other Expenses$200$6,738-$6,738
Total Functional Expenses$626,640$61,184$0$687,824
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Benjamin Rose InstituteCleveland, OH501(c)(3)General Operating$593,779
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VII, SECTION A, LINE 1A COLUMN(B)

As trustee, bny mellon, n.a. Provides administrative services such as acting as investment manager for the named organization. These services require numerous individual bank employees involvement in the activities of the organization and thus cannot be quantified on an hourly basis. Therefore, the trustee fees are not based upon an hourly basis but are calculated based upon factors such as the market value of the account and in accordance with bny mellon's

PART VII, SECTION A, LINE 1A COLUMN(B)

Agreement with the client

Form 990, Page 6, Part VI, Line 11-description of Process for Review

NO PROCEDURE IN PLACE

Form 990, Page 6, Part VI, Line 19

Documents are available upon request by mail or by phone. Delivered within 2 weeks of request

Filing and Contact Details

Filer

Filer Name
Mary D Andrus-tr
EIN
38-7273769
Phone
4122340023
Address
PO BOX 185, PITTSBURGH, PA 15230-0185

Signing Officer

Name
Michael Stagis
Title
Vice President
Phone
4122340023
Signed
2025-10-01
Discuss with paid preparer
Yes

Organization Details

Formed
2021
Legal Domicile
Oh
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET, PITTSBURGH, PA 15219
Preparer
Daniel Waltman
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

The amount on this line represents: $100,457 partnership distributions; $23,862 partnership income adj; $1,913 mutual fund timing adj; ($30) cost basis adjustment

Raw XML Appendix382 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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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE TRUSTEE MEETS WITH THE INVESTMENT COMMITTEE AND STAFF OF THE BENJAMIN ROSE INSTITUTE ON AGING ON A QUARTERLY BASIS. BENJAMIN ROSE ANNUALLY REQUESTS THE MAXIMUM DISTRIBUTION AMOUNT ALLOWABLE UNDER THE OHIO INSITUTIONAL TRUST FUNDS ACT, WHICH THE TRUSTEE DISTRIBUTES TO BENJAMIN ROSE IN EACH FISCAL YEAR OF THE TRUST.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE TRUSTEE CALCULATES THE MAXIMUM DISTRIBUTION AMOUNT ANNUALLY, AND THE TRUSTEE COMMUNICATES THAT AMOUNT TO THE CFO OF BENJAMIN ROSE AT THE BEGINNING OF EACH FISCAL YEAR. THE TRUSTEE ALSO PROVIDES BENJMAIN ROSE WITH A COPY OF THE ANNUAL TRUST TAX RETURN FOR THE TRUST UPON ITS COMPLETION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE TRUSTEE ALSO DISCUSSES DISTRIBUTIONS FROM THE TRUST FOR EXPENSES OTHER THAN THE MAXIMUM DISTRIBUTION AMOUNT, INCLUDING, BUT NOT LIMITED TO LEGAL FEES, WITH BENJAMIN ROSE AT THE TIME SUCH EXPENSES ARE INCURRED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE TRUSTEE MEETS WITH THE INVESTMENT COMMITTEE AND STAFF OF THE BENJAMIN ROSE INSTITUTE ON AGIN ON A QUARTERLY BASIS. BENJAMIN ROSE ANNUALLY REQUESTS THE MAXIMUM DISTRIBUTION AMOUNT ALLOWABLE UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT, WHICH THE TRUSTEE DISTRIBUTES TO BENJAMIN ROSE IN EACH FISCAL YEAR OF THE TRUST. THE TRUSTEE CALCULATES THE MAXIMUM DISTRIBUTION AMOUNT ANNUALLY, AND THE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4AMOUNT TO THE CFO OF BENJAMIN ROSE AT THE BEGINNING OF EACH FISCAL YEAR. BENJAMIN ROSE USES THE MAXIMUM DISTRIBUTION AMOUNT EACH YEAR TO CARRY OUT ITS CHARITABLE PURPOSES OF PROVIDING MAINTENANCE, CARE, COMFORT, AND SUPPORT OF NEEDY, AGED PERSONS, PRINCIPALLY RESIDENT IN THE STATE OF OHIO, IN SUCH MANNER AND UPON SUCH CONDITIONS AS THE TRUSTEES OF BENJAMIN ROSE SHALL DEEM ADVISABLE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5THE MAXIMUM DISTRIBUTION AMOUNT REPRESENTS A SIGNIFICANT PORTION OF THE ANNUAL OPERATING INCOME OF BENJAMIN ROSE
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0NO PROCEDURE IN PLACE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS TRUSTEE, BNY MELLON, N.A. PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE NAMED ORGANIZATION. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS BUT ARE CALCULATED BASED UPON FACTORS SUCH AS THE MARKET VALUE OF THE ACCOUNT AND IN ACCORDANCE WITH BNY MELLON'S
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AGREEMENT WITH THE CLIENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO PROCEDURE IN PLACE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE. DELIVERED WITHIN 2 WEEKS OF REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AMOUNT ON THIS LINE REPRESENTS: $100,457 PARTNERSHIP DISTRIBUTIONS; $23,862 PARTNERSHIP INCOME ADJ; $1,913 MUTUAL FUND TIMING ADJ; ($30) COST BASIS ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII, SECTION A, LINE 1a COLUMN(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VII, SECTION A, LINE 1a COLUMN(B)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL STAGIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04122340023
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARY D ANDRUS-TR
ReturnHeader/Filer/BusinessNameControlTxt0MARY
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ReturnHeader/Filer/PhoneNum04122340023
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 GRANT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL WALTMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-10T10:01:34-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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