2024-11-13T14:51:34-06:00 2023-12-31 340677006 MALONEY NOVOTNY LLC 1111 SUPERIOR AVE SUITE 700 CLEVELAND OH 441142540 990 2023-01-01 341267579 ROSE-MARY THE JOHANNA GRASSELLI REHABILITATION&EDUCATION CENTER INC ROSE 2164814823 5500 S MARGINAL RD STE 110 CLEVELAND OH 44103 GINA KERMAN EXECUTIVE DIRECTOR 2164814823 2024-11-04 1 0 CHRISTOPHER B ANDERSON P00226559 2163630100 2023 2024-10-15 13:58:12Z X GINA KERMAN 5500 S MARGINAL RD STE 110 CLEVELAND OH 44103 17960660 0 0928 X WWW.RMCLE.ORG X 1922 OH ROSE-MARY CONTINUES THE MINISTRY OF JESUS CHRIST BY NURTURING INDIVIDUALS WITH DISABILITIES AND CELEBRATING LOVE, FAMILY, DIGNITY, AND FAITH WITHIN THE COMMUNITY X 13 12 290 0 0 0 3540259 3396984 12523221 13920944 -9938 150811 257631 60 16311173 17468799 0 0 0 0 10756580 10970630 0 0 32935 3438009 3839730 14194589 14810360 2116584 2658439 11026734 8657826 4257877 1131895 6768857 7525931 ROSE-MARY CONTINUES THE MINISTRY OF JESUS CHRIST BY NURTURING INDIVIDUALS WITH DISABILITIES AND CELEBRATING LOVE, FAMILY, DIGNITY, AND FAITH WITHIN THE COMMUNITY 0 0 10353073 0 11938346 INTERMEDIATE CARE FACILITIES FOR ADULTS AND CHILDREN WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES. 21,791 DAYS OF SERVICE PROVIDED DURING 2023. 2256109 0 1982658 DAILY LIVING ASSISTANCE PROVIDED TO INDIVIDUALS WITH INTELLECTUAL AND DEVELOPMENTAL DISABILITIES LIVING IN THE COMMUNITY. 12609182 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 1 16 0 1 290 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHRISTINE PICARD 2164814823 5500 S MARGINAL RD STE 110 CLEVELAND OH 44103 BISHOP EDWARD MALESIC MEMBER 1.00 X 0 0 0 PATRICK GAREAU SECRETARY FOR CATHOLIC CHARITIES CORP 1.00 40.00 X 0 236616 41732 JOHN FLEISCHER TRUSTEE 1.00 X 0 0 0 MARY ELLEN HUESKEN SECRETARY 1.00 X X 0 0 0 DANIEL KIERCE TRUSTEE 1.00 X 0 0 0 RENEE ZORGER TRUSTEE 1.00 X 0 0 0 MICHELE CONROY VICE CHAIR 1.00 X X 0 0 0 RENEE LESKO TREASURER 1.00 X X 0 0 0 LOUIS ANTONELLI CHAIR 1.00 X X 0 0 0 ROBERT MCAULEY TREASURER 1.00 X 0 0 0 MARY HAAS MCGRAW TRUSTEE 1.00 X 0 0 0 SIOBHAN AARON TRUSTEE 1.00 X 0 0 0 TED STITZEL TRUSTEE 1.00 X 0 0 0 GINA KERMAN EXECUTIVE DIRECTOR 40.00 X 164734 0 21224 CHRISTINE PICARD DIRECTOR OF FINANCE 40.00 X 123962 0 33152 MICHELLE ORLOWSKI DIRECTOR OF HR 40.00 X 123714 0 19939 JADA PARKS DIRECT CARE 60.00 X 104904 0 19472 NATAYA WATSON DIRECT CARE 60.00 X 100162 0 27659 617476 236616 163178 5 0 1 0 0 413592 2748677 234715 3396984 INTERMED.CARE FACILITIES 623990 11938286 11938286 WAIVER SERVICES 623990 1982658 1982658 13920944 94752 94752 515983 31937 481218 10643 34765 21294 56059 56059 MISC.SERVICES 900099 60 60 60 17468799 13921004 0 150811 738922 420368 318554 8453255 7817947 635308 1016989 909034 107955 761464 676204 85260 677079 134731 542348 54806 54806 54500 54500 15254 15254 28924 28924 135960 45542 86825 3593 1129232 1038275 90957 150770 145808 4962 42994 36824 6170 205102 169357 35745 115230 49053 66177 MEDICAID PROVIDER FEES 542378 542378 SUPPLIES AND EQUIPMENT 351098 292824 57856 418 FOOD 326984 326784 200 MISCELLANEOUS 9419 4053 5366 14810360 12609182 2168243 32935 11556 19335 2752851 1163063 2144064 4020559 59004 219290 1960284 889722 974020 1070562 1167933 1292846 337782 369456 3579524 502715 11026734 8657826 1033731 1023300 100373 83543 3123773 25052 4257877 1131895 X 6054783 6676162 714074 849769 6768857 7525931 11026734 8657826 X 2658439 116225 -2017590 X 0 1 X 1 0 X 628708 1735015 3008693 3540259 3396984 12309659 12224534 13383467 12382652 12523221 13920944 64434818 12853242 15118482 15391345 16063480 17317928 76744477 0 0 0 76744477 18040 12461 7457 14396 94752 147106 18040 12461 7457 14396 94752 147106 17570 17570 10368 33197 38762 257631 60 340018 12899220 15164140 15437564 16335507 17412740 77249171 0.99350 0.99380 0.00190 0.00090 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISC SERVICES - 2019 AMOUNT: $ 10,368. 2020 AMOUNT: $ 33,197. 2021 AMOUNT: $ 38,762. 2022 AMOUNT: $ 20. 2023 AMOUNT: $ 60. REAL ESTATE TAX REFUND - 2022 AMOUNT: $ 257,611. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 337782 49400 17726 369456 412749 -56458 18509 337782 388193 43044 18488 412749 357904 48894 18605 388193 315246 60799 18141 357904 0.00000 0.45197 0.54803 1 0 486706 66974 419732 32265 11226 21039 1441313 811522 629791 1070562 RESIDENT FUNDS 83543 BENEFICIAL INTEREST IN CHAR.PERPETUAL TRUST 394120 RIGHT TO USE ASSET 25052 502715 OPERATING LEASE LIABILITY 25052 25052 X 17609207 116225 39437 155662 17453545 15254 15254 17468799 14795107 1 1 14795106 15254 15254 14810360 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 IS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONTRIBUTIONS TO ROSE-MARY 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 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, 2023 AND 2022, MANAGEMENT HAS DETERMINED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE PERPETUAL TRUST 39,437. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING ERROR 1. X X 0 0 0 0 0 0 0 0 0 PATRICK GAREAU SECRETARY FOR CATHOLIC CHARITIES COR 0 236616 0 0 0 0 0 14544 0 27188 0 278348 0 0 GINA KERMAN EXECUTIVE DIRECTOR 164734 0 0 0 0 0 10058 0 11166 0 185958 0 0 0 CHRISTINE PICARD DIRECTOR OF FINANCE 123962 0 0 0 0 0 7756 0 25396 0 157114 0 0 0 CASH 2023-12-31 2057026 FMV 341318541 CATHOLIC CHARITIES CORPORATION 7911 DETORIT AVE CLEVELAND OH 44102 501(C)(3) 0 0 0 0 PART II, LINE 1 - ADDITIONAL DETAILS ABOUT TRANSFER OF ASSETS: CATHOLIC CHARITIES CORPORATION (CCC) TRANSFERRED OWNERSHIP OF CATHOLIC CHARITIES HOUSING CORPORATION (CCHC) TO ROSE-MARY. AS PART OF THE TRANSACTION, ROSE-MARY TRANSFERRED CASH OF $2,057,026 AND SIGNED A PROMISSORY NOTE OF $1,750,000 TO CCC AND RECEIVED THE LAND AND ICF/IID HOMES WITH CCHC WHICH HAD A NET BOOK VALUE OF $5,031,221. UPON ACQUIRING CCHC, ROSE-MARY CHANGED THE NAME TO ROSE-MARY HOUSING CORPORATION (RMHC). FORM 990, PART VI, SECTION A, LINE 4 CHANGES TO GOVERNING DOCUMENTS - ROSE-MARY AMENDED AND RESTATED ITS ARTICLES OF INCORPORATION TO REMOVE THE MEMBERS LISTED IN THE RESPONSE TO FORM 990, PART VI, LINE 6 AND TO BECOME AN ENTITY GOVERNED BY ITS BOARD OF DIRECTORS AS OF THE CLOSE OF BUSINESS ON DECEMBER 31, 2023. ROSE-MARY MAINTAINS ITS CATHOLIC IDENTITY AS AN APOSTOLATE OF THE ROMAN CATHOLIC CHURCH. FORM 990, PART VI, SECTION A, LINE 6 MEMBERS OF THE ORGANIZATION - UNTIL THE CLOSE OF BUSINESS ON DECEMBER 31, 2023, THE ORGANIZATION HAD A 3-MEMBER STRUCTURE. THE MEMBERS CONSISTED OF THE BISHOP OF THE ROMAN CATHOLIC DIOCESE OF CLEVELAND, THE SECRETARY FOR CATHOLIC CHARITIES OF THE DIOCESE OF CLEVELAND, AND THE CHAIR OF THE BOARD OF DIRECTORS. UPON THE CLOSE OF BUSINESS ON DECEMBER 31, 2023, ROSE-MARY HAD NO MEMBERS AND IS GOVERNED BY ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS' POWERS - SEE DISCUSSION OF MEMBERS IN THE NARRATIVE FOR FORM 990, PART VI, SECTION A, LINE 6, ABOVE. CERTAIN DECISIONS OF THE GOVERNING BODY OF THE ORGANIZATION WERE SUBJECT TO THE APPROVAL OF THE MEMBERS, INCLUDING APPROVAL OF THE DIRECTORS OF THE GOVERNING BODY, THROUGH DECEMBER 31, 2023. FORM 990, PART VI, SECTION A, LINE 7B APPROVAL POWERS OF THE MEMBERS - CERTAIN DECISIONS OF THE GOVERNING BODY OF THE ORGANIZATION WERE SUBJECT TO THE APPROVAL OF THE MEMBERS, INCLUDING APPROVAL OF THE DIRECTORS OF THE GOVERNING BODY, THROUGH DECEMBER 31, 2023. 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 - THROUGH DECEMBER 31, 2023, THE EXECUTIVE DIRECTOR'S SALARY WAS DETERMINED BY THE SECRETARY FOR CATHOLIC CHARITIES AND WAS EVALUATED TO BE IN LINE WITH THE DIRECTORS OF OTHER SIMILARLY SIZED ORGANIZATIONS WITHIN THE SECRETARIAT - LAST REVIEWED IN 2022. 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 BUGETED COST OF LIVING INCREASES AND WERE LAST ADJUSTED IN 2023. 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). FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN CHARITABLE PERPETUAL TRUST 39,437. NET ASSETS TRANSFER TO CATHOLIC CHARITIES CORPORATION - SEE SCH. N -2,057,027. CATHOLIC CHARITIES CORPORATION 7911 DETROIT AVENUE CLEVELAND OH 44102 341318541 SOCIAL SERVICES OH 501(C)(3) LINE 7 N/A 0 ST AUGUSTINE MANOR 7801 DETROIT AVENUE CLEVELAND OH 44102 341040692 ELDER CARE OH 501(C)(3) LINE 10 N/A 0 ST AUGUSTINE SERVICES 7801 DETROIT AVENUE CLEVELAND OH 44102 341609330 ELDER CARE OH 501(C)(3) LINE 10 N/A 0 DIOCESE OF CLEVELAND FACILITIES SERVICES CORPORATION 1404 E NINTH ST 3RD FLOOR CLEVELAND OH 44114 341754839 PROPERTY MANAGEMENT AND HOUSING OH 501(C)(3) LINE 12B, II CATHOLIC CHARITIES CORPORATION 0 ROSE-MARY HOUSING CORP FKA CATHOLIC CHARITIES HOUSING CORP 1404 E NINTH ST 3RD FLOOR CLEVELAND OH 44114 341963245 OWNER OF INTERMEDIATE CARE FACILITIES OH 501(C)(3) LINE 12A, I ROSE-MARY 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PART II - ADDITIONAL INFORMATION ABOUT RELATED ORGANIZATIONS: ALL OF THE ORGANIZATIONS LISTED IN PART II EXCEPT FOR ROSE-MARY HOUSING CORPORATION WERE NO LONGER RELATED ORGANIZATIONS AS OF THE END OF BUSINESS ON DECEMBER 31, 2023. ALSO AT THAT TIME, ROSE-MARY CENTER BECAME THE DIRECT CONTROLLING ENTITY OF ROSE-MARY HOUSING CORPORATION.