Nonprofit · EIN 34-0873175
CENTRAL SCHOOL OF PRACTICAL NURSING INC
Tax-exempt · INDEPENDENCE, OH 44131
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $2,445,155 | $2,312,375 | $132,780 | $1,258,077 | $830,835 | $427,242 |
| June 30, 2024 | 990 | $1,213,494 | $1,036,759 | $176,735 | $1,182,389 | $886,805 | $295,584 |
| December 31, 2023 | 990 | $2,410,533 | $2,249,277 | $161,256 | $1,208,254 | $1,089,405 | $118,849 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,441,087
- of which government grants
- $364,258
- Program service revenue
- $1,003,935
- Investment income
- $0
- Other revenue
- $133
Expenses
- Grants and similar amounts paid
- $483,147
- Compensation of officers, directors and key employees
- $156,417
- Other salaries and wages
- $810,769
- Salaries, compensation and benefits (total)
- $1,143,812
- Professional fundraising fees
- $0
- Accounting fees
- $53,820
- Occupancy
- $223,638
- Travel
- $7,671
- Depreciation
- $23,915
- Program services (functional)
- $1,944,811
- Management and general (functional)
- $367,564
Balance sheet and other
- Total assets, start of year
- $1,182,389
- Total assets, end of year
- $1,258,077
- Total liabilities, end of year
- $830,835
- Net assets, end of year
- $427,242
- Land, buildings and equipment
- $138,561
- Net assets without donor restrictions
- $193,026
- Net assets with donor restrictions
- $234,216
- Gross receipts
- $2,445,155
- Employees
- 28
- Volunteers
- 42
- Year formed
- 1937
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| BETHANY FRIEDLANDER | PRESIDENT/CEO Officer | 15 | $0 | $170,332 | $24,496 |
| ARMAN OCHOA | COO/CFO Officer | 5 | $0 | $117,007 | $15,075 |
| TOM VICKROY | CFO/DIRECTOR OF FINANCIAL AID Officer | 40 | $100,154 | $0 | $760 |
| ANNE KOLENIC | PROGRAM ADMINISTRATOR Officer | 40 | $36,346 | $0 | $0 |
| TOMISHA BETHUNE | PROGRAM ADMINISTRATOR (LEFT 2/2024) Officer | 40 | $16,346 | $0 | $0 |
| CHANDLER H EVERETT | CHAIR Trustee or director, Officer | 5 | $0 | $0 | $0 |
| REBECCA B BENDLAK | SECRETARY Trustee or director, Officer | 5 | $0 | $0 | $0 |
| DEB FERENC | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
| SEANA RUTHERFORD | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
| SHARELL THAXTON | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
| JASON DRAKE | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
| LYDIA PITTS | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
| ADRIANNE SHADD | TRUSTEES Trustee or director | 5 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 18 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHANDLER H EVERETT | CHAIR Trustee or director, Officer | 5 | $0 |
| REBECCA B BENDLAK | SECRETARY Trustee or director, Officer | 5 | $0 |
| DEB FERENC | TRUSTEES Trustee or director | 5 | $0 |
| SEANA RUTHERFORD | TRUSTEES Trustee or director | 5 | $0 |
| SHARELL THAXTON | TRUSTEES Trustee or director | 5 | $0 |
| JASON DRAKE | TRUSTEES (START 4/2024) Trustee or director | 5 | $0 |
| LYDIA PITTS | TRUSTEES (START 4/2024) Trustee or director | 5 | $0 |
| ADRIANNE SHADD | TRUSTEES (START 4/2024) Trustee or director | 5 | $0 |
| HENRI PELL JUNOD JR | FORMER CHARIMAN (LEFT 4/2024) Trustee or director | 5 | $0 |
| ALBERTA PLOCICA | FORMER TREASURER (LEFT 4/2024) Trustee or director | 5 | $0 |
| HENRY OTT-HANSEN | FORMER VICE PRESIDENT AND TREASURER (LEFT 4/2024) Trustee or director | 5 | $0 |
| JONATHON LEE | FORMER TREASURER (LEFT 4/2024) Trustee or director | 5 | $0 |
| PAUL HAVENER | FORMER TRUSTEE (LEFT 4/2024) Trustee or director | 5 | $0 |
| BETHANY FRIEDLANDER | PRESIDENT/CEO Officer | 15 | $0 |
| ARMAN OCHOA | COO/CFO Officer | 6 | $0 |
| TOM VICKROY | CFO/DIRECTOR OF FINANCIAL AID Officer | 40 | $0 |
| TOMISHA MERRITT | FORMER PROGRAM ADMINSTRATOR (LEFT 2/2024) Officer | 40 | $0 |
| ANNE KOLENIC | PROGRAM ADMINISTRATOR (START 3/2024) Officer | 40 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| THOMAS VICKROY | ADMINISTRATOR Highest-paid employee | 40 | $100,280 | $1,890 |
| MICHELLE ALTSHULER | FORMER EXECUTIVE DIRECTOR Officer | 40 | $95,359 | $1,500 |
| TOMISHA MERRITT | EXECUTIVE DIRECTOR Officer | 40 | $38,676 | $0 |
| HENRI PELL JUNOD JR | CHAIRMAN Trustee or director, Officer | 5 | $0 | $0 |
| ALBERTA PLOCICA | TRUSTEE Trustee or director, Officer | 5 | $0 | $0 |
| CHANDLER H EVERETT | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| REBECCA B MCNISH | SECRETARY Trustee or director, Officer | 5 | $0 | $0 |
| HENRY OTT-HANSEN | VICE PRESIDENT AND TREASUR Trustee or director, Officer | 5 | $0 | $0 |
| SEANA RUTHERFORD | TRUSTEE Trustee or director | 5 | $0 | $0 |
| JONATHAN LEE | TRUSTEE Trustee or director | 5 | $0 | $0 |
| DEB FERENC | TRUSTEE Trustee or director | 5 | $0 | $0 |
| PAUL HAVENER | TRUSTEE Trustee or director | 5 | $0 | $0 |
| SHARELL THAXTON | TRUSTEE Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- SUMMIT 1 4700 ROCKSIDE RD SUITE 250, INDEPENDENCE, OH 44131-0000
- Principal officer (990 for 2024)
- BETHANY FRIEDLANDER, 3634 EUCLID AVE, CLEVELAND, OH 44115
- Signed the 990
- BETHANY FRIEDLANDER, PRESIDENT & CEO
- Phone
- (216) 391-8434
- Website
- WWW.CSPNOHIO.EDU
- Return prepared by
- MEADEN & MOORE LTD
Mission
THE MISSION OF CENTRAL SCHOOL OF PRACTICAL NURSING IS TO EDUCATE A DIVERSE GROUP OF ADULT LEARNERS FROM CLEVELAND AND ITS SURROUNDING AREAS IN THE FIELD OF PRACTICAL NURSING, THEREBY INCREASING THE CAPACITY OF CLEVELAND'S HEALTHCARE WORKFORCE.
Program accomplishments
- CSPN OPERATES AN ACCREDITED (OHIO BOARD OF NURSING, OHIO STATE BOARD OF CAREER COLLEGES AND SCHOOLS, AND ACCREDITING BUREAU OF HEALTH EDUCATION SCHOOLS) PRACTICAL NURSING (PN) PROGRAM. THE PROGRAM IS 46 WEEKS OR 1,240 HOURS.Expenses $1,944,811 · grants $483,147 · revenue $1,003,935
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 34-0873175
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1962
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B55Z)
- Assets (IRS master file)
- $1,258,077
- Income (IRS master file)
- $2,445,155
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $2,445,155 | $2,312,375 | $1,258,077 | IRS |
| 990 | June 2024 | $1,213,494 | $1,036,759 | $1,182,389 | IRS |
| 990 | December 2023 | $2,410,533 | $2,249,277 | $1,208,254 | XML |
| 990 | December 2022 | $2,803,915 | $2,110,184 | $1,128,664 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-0873175).
Questions about CENTRAL SCHOOL OF PRACTICAL NURSING INC
- What is the EIN of CENTRAL SCHOOL OF PRACTICAL NURSING INC?
- The employer identification number (EIN) of CENTRAL SCHOOL OF PRACTICAL NURSING INC is 34-0873175.
- Is CENTRAL SCHOOL OF PRACTICAL NURSING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1962.
- Are donations to CENTRAL SCHOOL OF PRACTICAL NURSING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CENTRAL SCHOOL OF PRACTICAL NURSING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CENTRAL SCHOOL OF PRACTICAL NURSING INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CENTRAL SCHOOL OF PRACTICAL NURSING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of CENTRAL SCHOOL OF PRACTICAL NURSING INC?
- The 990 for the year ended June 30, 2025 names BETHANY FRIEDLANDER.
- Who are the officers and directors of CENTRAL SCHOOL OF PRACTICAL NURSING INC?
- The 990 for the year ended June 30, 2025 lists 13 people; 3 received compensation from the organization.
- How much revenue does CENTRAL SCHOOL OF PRACTICAL NURSING INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $2,445,155, expenses of $2,312,375 and total assets of $1,258,077 at year end.
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