2025-10-29T13:48:27-05:00 2025-04-30 450250958 EIDE BAILLY LLP 18081 BURT ST STE 200 OMAHA NE 680224722 990 2024-05-01 340909917 COUNCIL GARDENS COUN 2163828625 2501 NORTH TAYLOR ROAD CLEVELAND HEIGHTS OH 44118 BARBARA MERVINE EXECUTIVE DIRECTOR 2163828625 2025-10-28 1 1 MEGAN L KOZIOL CPA P01544037 4023302660 2025-10-28 2024 2025-03-06 01:10:19Z BARBARA MERVINE 2501 NORTH TAYLOR ROAD CLEVELAND HEIGHTS OH 44118 2088477 0 X COUNCILGARDENS.ORG X 1960 OH SUBSIDIZED HOUSING FOR LOW-INCOME ELDERLY OR MOBILITY-IMPAIRED PERSONS 24 24 10 50 0 0 23841 29201 1946251 2043862 8146 11352 16892 4062 1995130 2088477 0 0 0 0 720527 768669 0 0 0 1278735 1314941 1999262 2083610 -4132 4867 2217141 2318943 277776 310669 1939365 2008274 X TO PROVIDE QUALITY, AFFORDABLE HOUSING FOR LOW-TO-MODERATE- INCOME SENIORS, AGED 62 AND OLDER, AND FOR ADULTS OF ALL AGES WHO ARE MOBILITY IMPAIRED, ALLOWING THEM TO AGE IN PLACE IN AN ACTIVE COMMUNITY OF THEIR PEERS WITH COMFORT, DIGNITY AND A STRONG SENSE OF PERSONAL WORTH. 0 0 1490874 2043862 COUNCIL GARDENS OWNS AND OPERATES A 122-UNIT APARTMENT COMPLEX UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. THE PROJECT IS REGULATED BY HUD AS TO RENT CHARGES AND OPERATING METHODS. 78337 2700 LIFE ENRICHMENT PROGRAM/SERVICE COORDINATOR - ADDITIONAL PROGRAMMING AND SERVICES WHICH SUPPORT THE TENANTS' QUALITY OF LIFE AND SOCIAL SERVICES LINKING THE TENANTS OF THE COMPLEX TO SUPPORTIVE OR MEDICAL SERVICES IN THE GENERAL COMMUNITY. 1569211 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X BARBARA MERVINE 2163828625 2501 NORTH TAYLOR ROAD CLEVELAND HEIGHTS OH 44118 DAVID GROSS CO-CHAIR 2.00 X X 0 0 0 GAIL SANDS CO-CHAIR 2.00 X X 0 0 0 SUE MAIER CO-CHAIR ELECT 2.00 X X 0 0 0 ETHAN WELCH CO-CHAIR ELECT 2.00 X X 0 0 0 JENNIFER TEETER VICE CHAIR 2.00 X X 0 0 0 SHELDON GREEN TREASURER 2.00 X X 0 0 0 GRETTA RYAN SECRETARY 2.00 X X 0 0 0 AARON EVENCHIK DIRECTOR 2.00 X 0 0 0 BARBARA EPSTEIN DIRECTOR 2.00 X 0 0 0 ELAINE GELLER DIRECTOR 2.00 X 0 0 0 GERALD APPEL DIRECTOR 2.00 X 0 0 0 JANELLE LEONARD DIRECTOR 2.00 X 0 0 0 JANICE HIRSHON DIRECTOR 2.00 X 0 0 0 LAURA HALPERT DIRECTOR 2.00 X 0 0 0 LILIA LIPPS DIRECTOR 2.00 X 0 0 0 LOIS COHEN DIRECTOR 2.00 X 0 0 0 MIRIAM PALES DIRECTOR 2.00 X 0 0 0 RITA POLITZER DIRECTOR 2.00 X 0 0 0 SUE BIAGIANTI DIRECTOR 2.00 X 0 0 0 STEPHEN WERTHEIM DIRECTOR 2.00 X 0 0 0 MARCY SCHWARTZ NCJW PRESIDENT 2.00 X 0 0 0 AARON BULLOFF EMERITUS 2.00 X 0 0 0 BECKY CHESLER EMERITUS 2.00 X 0 0 0 DEBBIE HOFFMANN EMERITUS 2.00 X 0 0 0 BARBARA MERVINE EXECUTIVE DIRECTOR 40.00 X 145486 0 10000 145486 0 10000 1 0 1 0 0 29201 29201 RENT APARTMENTS 531110 2019458 2019458 TENANT CHARGES 531110 9951 9951 LAUNDRY & VENDING 531110 7687 7687 RENT PARKING GARAGE 531110 6766 6766 2043862 11352 11352 MISCELLANEOUS 900099 4062 2700 1362 4062 2088477 2046562 0 12714 157653 157653 509294 229445 279849 49931 24401 25530 51791 28231 23560 16550 16550 84400 84400 127302 106799 20503 5650 5650 44213 44213 556192 556192 1135 1135 348 348 184118 184118 MAINTENANCE 173500 173500 TENANT SERVICES 67261 67261 CABLE 37300 37300 PARKING 9588 9588 7384 4311 3073 2083610 1569211 514399 0 26326 12684 344414 370554 2935 1344 4102 5123 21599 23667 8403382 7384645 1004422 1018737 813343 886834 2217141 2318943 236566 264977 832 3682 40378 42010 277776 310669 X 1475319 1502298 464046 505976 1939365 2008274 2217141 2318943 4867 64042 0 X X 0 1 X 1 1 1 X 66247 46677 29692 23841 29201 195658 1778593 1767270 1841386 1947675 2046562 9381486 1844840 1813947 1871078 1971516 2075763 9577144 0 0 0 9577144 20606 4426 4918 8146 11352 49448 20606 4426 4918 8146 11352 49448 1149 1155 15468 1362 19134 1865446 1819522 1877151 1995130 2088477 9645726 0.99290 0.99280 0.00510 0.00530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 464046 41930 505976 414741 49305 464046 406095 8646 414741 1.00000 1 0 80500 80500 7485647 6727619 758028 337286 295531 41755 499949 361495 138454 1018737 MONEY FUND 113757 F STRUCTURED PRODUCTS 773077 F 886834 TENANT SECURITY DEPOSITS 42010 42010 X 2152519 64042 64042 2088477 0 2088477 2083610 0 2083610 0 2083610 PART V, LINE 4: THE INCOME FROM THE DONOR-RESTRICTED ENDOWMENT IS TO BE USED FOR LIFE ENRICHMENT ACTIVITIES OF THE TENANTS. PART X, LINE 2: THE ORGANIZATION IS ORGANIZED AS AN OHIO NON-PROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ACCORDINGLY, CONTRIBUTIONS TO IT QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN TO ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ORGANIZATION IS GENERALLY SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSE. MANAGEMENT HAS DETERMINED THE ORGANIZATION HAS NO TAXABLE UNRELATED BUSINESS INCOME. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY INCOME TAX POSITIONS TAKEN, AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 0 0 BARBARA MERVINE EXECUTIVE DIRECTOR 135333 0 565 0 9588 0 10000 0 0 0 155486 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE, CONSISTING OF THE IMMEDIATE PAST CHAIR, CHAIR, CHAIR(S)-ELECT, VICE CHAIR(S), TREASURER AND SECRETARY, HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY BETWEEN BOARD MEETINGS, ON ALL TIME-SENSTIVE ACTIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS E-MAILED TO BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST DISCLOSURE STATEMENT IS COMPLETED AND REVIEWED ANNUALLY. BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS PRIOR TO ANY DISCUSSION OR ACTION ON THE PROPOSED RELATIONSHIP OR TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR INCLUDES REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTION OF THE DELIBERATION AND DECISION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEARS.