2025-07-14T11:04:03-05:00 2024-08-31 611442118 ROJAS & ASSOCIATES CPAS 1300 S STREET SACRAMENTO CA 958117114 990 2023-09-01 340742712 YOUNGSTOWN HEARING AND SPEECH CENTER YOUN 3307431168 299 EDWARDS STREET YOUNGSTOWN OH 44502 MICHAEL GREEN CFO 3307431168 2025-07-14 1 0 ROBERT L ROJAS P01410934 9163624040 2023 2025-03-06 01:10:19Z MICHAEL GREEN 299 EDWARDS STREET YOUNGSTOWN OH 44502 439735 0 X WWW.EASTERSEALS.COM/MTC X 1948 OH TO PROVIDE TESTING, TREATMENT, AND COUNSELING FOR INDIVIDUALS WHO ARE DEAF OR HEARING IMPAIRED OR HAVE DIFFICULTY SPEAKING PROPERLY. 16 16 0 60 0 0 90620 130596 389003 292811 -3257 16328 6753 0 483119 439735 0 0 0 0 104236 238655 0 0 0 4164 67185 108400 305840 374719 133895 1505226 1641354 0 0 1505226 1641354 TO PROVIDE TESTING, TREATMENT, AND COUNSELING FOR INDIVIDUALS WHO ARE DEAF OR HEARING IMPARED OR HAVE DIFFICULTY SPEAKING PROPERLY. 0 0 271078 292811 SPECIAL SERVICES FOR THE DEAF - TO PROVIDE A CONTINUATION OF COMMUNITY CENTERS FOR PERSONS WHO ARE DEAF OR HEARING IMPAIRED IN NEED OF INTERPRETING, CASE MANAGEMENT, AND ADVOCACY SERVICES. 271078 1 1 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X MICHAEL GREEN 3307431168 299 EDWARDS STREET YOUNGSTOWN OH 44502 JANE EVANS TRUSTEE 1.00 X 0 0 0 SUSAN BERNY TRUSTEE 1.00 X 0 0 0 ELENA LIMBERT TRUSTEE 1.00 X 0 0 0 JOAN ZARLENGA TRUSTEE 1.00 X 0 0 0 JOSEPH FANTO TRUSTEE 1.00 X 0 0 0 DEBORAH LIPTAK VICE CHAIRPERSON 2.00 X X 0 0 0 GERI KOSAR TRUSTEE 1.00 X 0 0 0 GARY COHEN SECRETARY 2.00 X X 0 0 0 PHYLLIS BACON CHAIRPERSON 2.00 X X 0 0 0 ROBERT RUPEKA TREASURER 2.00 X X 0 0 0 TED THORNTON JR TRUSTEE 1.00 X 0 0 0 LIAM JONES TRUSTEE 1.00 X 0 0 0 CHRISTINE LOZZI TRUSTEE 1.00 X 0 0 0 JODY KLASE CHIEF EXECUTIVE OFFICER 40.00 X 0 110843 0 MICHAEL GREEN CHIEF FINANCIAL OFFICER 40.00 X 0 87000 0 0 197843 0 0 0 0 0 0 130477 119 130596 SPECIAL SERVICES 624110 292811 292811 292811 7239 7239 9089 0 9089 9089 9089 439735 292811 0 16328 221832 221832 16823 16823 17167 17167 2859 2859 21908 21908 1373 1373 TELEPHONE 5668 1944 3724 UTILITIES 5417 5417 REPAIRS & MAINTENANCE 4047 4047 SUPPLIES 3999 3999 4747 4572 175 305840 271078 34762 0 12561 15949 54333 102972 260582 260582 0 0 247616 253540 1190716 1268893 1505226 1641354 0 0 X 1257490 1387814 247736 253540 1505226 1641354 1505226 1641354 133895 2233 0 X 0 1 X 0 0 X 103355 103932 217089 90620 292811 807807 103355 103932 217089 90620 292811 807807 807807 9559 9320 9330 8938 7239 44386 852193 0.94790 0.94430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 247736 0 22304 13500 3000 253540 239476 2695 22199 13978 2656 247736 303791 -48077 13092 3146 239476 286413 55145 33974 3793 303791 323022 17851 50511 3949 286413 0.69352 0.30648 0 0 260582 260582 0 0 DUE FROM AFFILIATE 1268893 1268893 PART V, LINE 4: THE ORGANIZATION USED ITS ENDOWMENT FUNDS FOR CAPITAL PROJECTS AND TO FUND SPECIAL PROGRAMS AND PROJECTS FOR FAMILIES OF COMMUNICATIVELY HANDICAPPED CHILDREN AND YOUNG ADULTS. IN ACCORDANCE WITH UPMIFA, THE SOCIETY CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO APPROPRIATE OR ACCUMULATE DONOR-RESTRICTED FUNDS. THE OVERALL PURPOSE IS TO INVEST THE FUNDS TO MISSIONS AND GOALS OF THE SOCIETY. THE ABILITY TO ACHIEVE THESE RETURNS WILL DEPEND UPON THE ABILITY TO ACCEPT A MODERATE AMOUNT OF RISK, RECOGNIZING THAT A REASONABLE DEGREE OF VOLATILITY IN MARKET VALUE IS NECESSARY TO ACHIEVE LONG-TERM CAPITAL APPRECIATION. THE SOCIETY HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE AN APPRECIATION OF ASSETS, WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE SOCIETY MUST HOLD IN PERPETUITY AS WELL AS BOARD-DESIGNATED FUNDS. INTEREST AND DIVIDENDS EARNED ON BOARD-DESIGNATED ENDOWMENT FUNDS ARE USED IN THE SOCIETY'S OPERATIONS, WHILE A 75% VOTE OF THE BOARD OF TRUSTEES IS REQUIRED TO UTILIZE THE PRINCIPAL OF THESE FUNDS. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF TRUSTEES, THE ENDOWMENT ASSETS ARE INVESTED IN EQUITIES, MUTUAL FUNDS AND CASH EQUIVALENTS. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND CEO MEET TO REVIEW ALL INFORMATION CONTAINED ON FORM 990. THE FINANCE COMMITTEE ALSO REVIEWS FORM 990, COMPARES AMOUNTS ON THE FORM 990 TO THE FINANCIAL STATEMENTS, AND RECOMMENDS TO APPROVE THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE GIVEN THE CODE OF ETHICS/CONFLICT OF INTEREST POLICY AND A SIGN OFF SHEET ON AN ANNUAL BASIS. THEY ARE ASKED TO RETURN THE SIGNED FORMS TO THE PRESIDENT & CEO OFFICE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS GIVEN A COMPREHENSIVE EVALUATION TOOL TO RATE THE CEO. THE COMMITTEE REVIEWS THE REPORT AND THEN MEETS WITH THE DIRECTOR TO REVIEW. SALARY COMPENSATION GUIDELINES ARE COMPARED WITH OTHER LOCAL NON-PROFIT EXECUTIVES AND THE EXECUTIVE COMMITTEE OFFERS A SALARY INCREASE TO THE CEO. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THERE IS NO FORMAL MECHANISM OTHER THAN FOLLOWING THE HIPPA REGULATIONS CONCERING THE PATIENT POLICY. SCHEDULE D, PART XIII: YOUNGSTOWN HEARING & SPEECH CENTER (THE "CENTER") IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF EASTER SEAL SOCIETY OF MAHONING, TRUMBULL AND COLUMBIANA COUNTIES, INC. AND SUBSIDIARY, WITH A CONSOLIDATED AUDIT REPORT DATED AUGUST 31, 2024. FOR FORM 990 REPORTING PURPOSES, FINANCIAL RESULTS ARE REPORTED SOLELY FOR YOUNGSTOWN HEARING & SPEECH CENTER. BECAUSE THE ACCOUNTING RECORDS ARE MAINTAINED ON A CONSOLIDATED BASIS FOR MANAGEMENT PURPOSES, REASONABLE ESTIMATES AND ALLOCATION METHODS WERE USED TO DISAGGREGATE REVENUES, EXPENSES, ASSETS, AND LIABILITIES APPLICABLE TO THE CENTER. THESE ALLOCATIONS WERE BASED ON PROGRAM ACTIVITY, ACCOUNT BALANCES, AND MANAGEMENT'S JUDGMENT, CONSISTENT WITH IRS FORM 990 INSTRUCTIONS. MANAGEMENT BELIEVES THESE ESTIMATES PROVIDE A REASONABLE AND FAIR REPRESENTATION OF THE CENTER'S FINANCIAL INFORMATION FOR FEDERAL TAX REPORTING PURPOSES. EASTER SEAL SOCIETY OF MAHONING TRUMBULL & COLUMBIANA COUNTIES 299 EDWARDS STREET YOUNGSTOWN OH 44502 346004377 HELP INDIVIDUALS WITH DISABILITIES OH 501(C)(3) LINE 7 EASTER SEAL SOCIETY OF MAHONING TRUMBULL & COLUMBIANA COUNTIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0