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CENTRAL SCHOOL OF PRACTICAL NURSING TRUST: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
CENTRAL SCHOOL OF PRACTICAL NURSING TRUST (EIN 34-6507840)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-07
IRS object ID
202611279349301786
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-07T11:01:38-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN920460586PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PWC US TAX LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14300 E CAMELBACK ROAD STE 475AddressLine1Txt
CityPHOENIXCityNm
State AbbreviationAZStateAbbreviationCd
ZIP85018ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN346507840EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL SCHOOL OF PRACTICAL NURSING TABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCENTBusinessNameControlTxt
Phone2166897663PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14900 TIEDEMAN ROAD OH-01-49-0381AddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44144ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKEYBANK BY JOSEPH VELKOSPersonNm
Person TitleVICE PRESIDENTPersonTitleTxt
Phone2166897663PhoneNum
Signature2026-04-27SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEFFREY E KUHLINPreparerPersonNm
PTINP00353001PTIN
Phone4123556000PhoneNum
Preparation2026-04-27PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1KEYBANK NA TRUSTEEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Gross Receipts$705,588GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1957FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionIN ACCORDANCE WITH THE TRUST AGREEMENT DATED OCTOBER 15, 1954, KEYBANK AS TRUSTEE, DISTRIBUTES NET INCOME FROM THIS TRUST FUND, WHICH WAS ESTABLISHED FOR THE SOLE BENEFIT OF THE CENTRAL SCHOOL OF PRACTICAL NURSING, TO THE SCHOOL'S CHECKING ACCOUNT. ALL INCOME DERIVED FROM THIS TRUST IS USED FOR THE SCHOOL EXPENSES, THE PROMOTION OF THE BEST INTERESTS OF THE SCHOOL, OR THE EXPANSION THEREOF. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% AFV OR TRADITIONAL INCOME. FURTHERMORE, KEYBANK MUST OBTAIN WRITTEN APPROVAL FROM THE FUND'S INVESTMENT COMMITTEE PRIOR TO CONDUCTING ANY ACTIVITY WITH THE ASSETS HELD IN THIS TRUST FUND. KEYBANK MAINTAINS A RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF THE BENEFICIARY ORGANIZATION IN THE ATTAINMENT OF ITS MISSION.ActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$513,622PYInvestmentIncomeAmt
CY Investment Income$581,133CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$513,622PYTotalRevenueAmt
CY Total Revenue$581,133CYTotalRevenueAmt
PY Grants And Similar Paid$556,247PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$672,330CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,836PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$10,688CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,912PYOtherExpensesAmt
CY Other Expenses$19,273CYOtherExpensesAmt
PY Total Expenses$569,995PYTotalExpensesAmt
CY Total Expenses$702,291CYTotalExpensesAmt
PY Revenues Less Expenses-$56,373PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$121,158CYRevenuesLessExpensesAmt
Total Assets BOY$528,044TotalAssetsBOYAmt
Total Assets EOY$405,068TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$528,044NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$405,068NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIN ACCORDANCE WITH THE TRUST AGREEMENT DATED OCTOBER 15, 1954, KEYBANK AS TRUSTEE, DISTRIBUTES NET INCOME FROM THIS TRUST FUND, WHICH WAS ESTABLISHED FOR THE SOLE BENEFIT OF THE CENTRAL SCHOOL OF PRACTICAL NURSING, TO THE SCHOOL'S CHECKING ACCOUNT. ALL INCOME DERIVED FROM THIS TRUST IS USED FOR THE SCHOOL EXPENSES, THE PROMOTION OF THE BEST INTERESTS OF THE SCHOOL, OR THE EXPANSION THEREOF. UNDER THE OHIO INSTITUTIONAL TRUST FUNDS ACT OF 1999, THE BENEFICIARY HAS CHOSEN TO RECEIVE THE MAXIMUM OF INCOME BASED ON THE GREATER OF 5% AFV OR TRADITIONAL INCOME. FURTHERMORE, KEYBANK MUST OBTAIN WRITTEN APPROVAL FROM THE FUND'S INVESTMENT COMMITTEE PRIOR TO CONDUCTING ANY ACTIVITY WITH THE ASSETS HELD IN THIS TRUST FUND. KEYBANK MAINTAINS A RESPONSIVENESS TO THE NEEDS AND ACTIVITIES OF THE BENEFICIARY ORGANIZATION IN THE ATTAINMENT OF ITS MISSION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$672,330ExpenseAmt
Grant$672,330GrantAmt
DescGRANTS ARE MADE TO THE CENTRAL SCHOOL OF PRACTICAL NURSING'S CHECKING ACCOUNT FOR USE TOWARDS SCHOOL EXPENSES AS DETERMINED BY THE TRUST COMMITTEE.Desc
Total Program Service Expenses$672,330TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressYes (true)OfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KeyBank National AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2168134548PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14900 Tiedeman Rd OH-01-49-0381AddressLine1Txt
CityBrooklynCityNm
State AbbreviationOHStateAbbreviationCd
ZIP441442302ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtInstitutional TrusteeInstitutionalTrusteeIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
KEYBANK NA
TRUSTEE1.0Yes (X)$10,688$0$0
HENRY OTT HANSEN
COMMITTEE MEMBER1.0$0$0$0Yes (X)
GEORGIA FROLICH
COMMITTEE MEMBER1.0$0$0$0Yes (X)
CHANDLER H EVERETT
COMMITTEE MEMBER1.0$0$0$0Yes (X)
HENRI PELL JUNOD JR
COMMITTEE MEMBER1.0$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$10,688TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$35,111TotalRevenueColumnAmt
Exclusion$35,111ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$670,477SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$124,455SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$546,022SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$546,022TotalRevenueColumnAmt
Exclusion$546,022ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$581,133TotalRevenueColumnAmt
Exclusion$581,133ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$672,330TotalAmt
Program Services$672,330ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$10,688TotalAmt
Management And General$10,688ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$17,847TotalAmt
Management And General$17,847ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,050TotalAmt
Management And General$1,050ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$376TotalAmt
Management And General$376ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$702,291TotalAmt
Program Services$672,330ProgramServicesAmt
Management And General$29,961ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$36,759BOYAmt
EOY$40,054EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$491,285BOYAmt
EOY$365,014EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$528,044BOYAmt
EOY$405,068EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$528,044BOYAmt
EOY$405,068EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$528,044BOYAmt
EOY$405,068EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$528,044BOYAmt
EOY$405,068EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$121,158ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$1,818OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
Acct Compile Or Review BasisAcctCompileOrReviewBasisGrp
FS AuditedfalseFSAuditedInd
FS Audited BasisFSAuditedBasisGrp
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Non FuncYes (X)SupportingOrgType3NonFuncInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CNTL SCH PRACTICL NURSINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN340873175EIN
Organization Type2OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$672,330SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$672,330SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesYes (true)ExcessBusinessHoldingsRulesInd
Excess Business HoldingsfalseExcessBusinessHoldingsInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipfalseOfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Other Gross Income OtherGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$39,624PriorYearAmt
Current Year$35,111CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$39,624PriorYearAmt
Current Year$35,111CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Production Income ProductionIncomeGrp

FieldValueIRS element (for citing)
Prior Year$13,748PriorYearAmt
Current Year$29,960CurrentYearAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

FieldValueIRS element (for citing)
Prior Year$25,876PriorYearAmt
Current Year$5,151CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$2,786,708PriorYearAmt
Current Year$2,424,841CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$2,786,708PriorYearAmt
Current Year$2,424,841CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$2,786,708PriorYearAmt
Current Year$2,424,841CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$41,801PriorYearAmt
Current Year$36,373CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$2,744,907PriorYearAmt
Current Year$2,388,468CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$96,072PriorYearAmt
Current Year$83,596CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$96,072PriorYearAmt
Current Year$83,596CurrentYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$25,876CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$21,995CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$96,072CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$96,072CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$96,072CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$672,330CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Total Annual Distributions$672,330CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$672,330CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$96,072CYDistributableAsAdjustedAmt
CY Distribution Yr1.0CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$96,072CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$198,604ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$1,502,822ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$1,207,770ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$556,247ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$3,652,894TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$96,072CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$3,465,443ExcessDistributionCyovAmt
CY Total Annual Distributions$672,330CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$672,330ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$4,137,773ExcessDistriCyovToNextYrAmt
Excess From Year5$198,604ExcessFromYear5Amt
Excess From Year4$1,502,822ExcessFromYear4Amt
Excess From Year3$1,207,770ExcessFromYear3Amt
Excess From Year2$556,247ExcessFromYear2Amt
Excess From Year1$672,330ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, Section D, Line 2KeyBank representatives have completed an extensive internal review of supporting organization accounts. This was done in concert with in house counsel and individual determinations were made with respect to the relationships. The beneficiary has the right remove the trustee and the trustee has the right to amend the trust to insure continuation of 509(a)3 status.
PART IV, Section D, Line 3KeyBank, as Trustee, completes all sales and purchases as directed in writing by the supported organization's investment committee.
PART V, Section D, Line 8KeyBank, as Trustee, maintains a close and continuous working relationship with Central School of Practical Nursing, Inc. The supported organization maintains a significant voice as they have the right to remove the Trustee and replace with another corporate trustee. The Trust Committee has the power to amend the trust agreement to insure the continuation of 509(a)3 status. The Trust
PART V, Section D, Line 8 ContinuedCommittee provides the Trustee with a complete report as to the use of the grants the supported organization receives. The Trustee provides periodic statements reflecting all activity in the trust regarding income, expenses, and investments and must obtain written approval from the Investment Committee before conducting any activity with the assets held in the trust.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL SCHOOL OF PRACTICAL NURSING INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14600 CARNEGIE AVENUEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44103ZIPCd
FieldValueIRS element (for citing)
Recipient EIN340873175RecipientEIN
IRC Section170(b)(1)(A)(ii)IRCSectionDesc
Cash Grant$672,330CashGrantAmt
Purpose Of GrantFOR USE TOWARD SCHOOL EXPENSES.PurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceEXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2FormAndLineReferenceDesc
ExplanationGRANTS ARE MADE TO THE 501(C)(3) ORGANIZATION NAMED IN THE TRUST DOCUMENT. OUR ADMINISTRATIVE REPRESENTATIVES ARE IN PERIODIC CONTACT WITH REPRESENTATIVES OF THE CHARITY IN ORDER TO BE IN COMPLIANCE WITH THE TRUST PROVISIONS.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART VI, LINE 12ANO CONFLICT OF INTEREST POLICY EXISTS FOR THE TRUST. KEYBANK N A HAS A CORPORATE CONFLICT OF INTEREST POLICY.
PART VI, LINE 14THE TRUST HAS NO WRITTEN DOCUMENT RETENTION OR DESTRUCTION POLICY. KEYBANK N A HAS A CORPORATE DOCUMENT RETENTION AND DESTRUCTION POLICY.
PART VI, LINE 15 A AND BKEYBANK IS SOLE TRUSTEE, IS COMPENSATED AS SUCH, AND MAKES ALL DECISIONS WITH RESPECT TO THE OPERATION AND ADMINISTRATION OF THETRUST.
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1aKEYBANK IS SOLE TRUSTEE.
FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEWALL RETURNS ARE PREPARED AND THOROUGHLY REVIEWED BY OUR TAX VENDOR AND/OR INTERNAL PROFESSIONAL TAX DEPARTMENT.
EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9HENRY OTT HANSEN, 22275 PARNELL RD, CLEVELAND, OH 44122; CHANDLER H EVERETT, 486 BUCK CROSSING, AURORA, OH 44202; HENRI PELL JUNOD JR, 20200 N PARK BLVD APT 202, SHAKER HEIGHTS, OH 44118
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST BY MAIL OR BY PHONE AND DELIVERED WITHIN 2 WEEKS OF THE REQUEST.
EXPLANATION FOR FORM 990, PART XI, LINE 9PY RETURN OF CAPITAL ADJUSTMENT ($1,670). COST BASIS ADJ ($148)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CENTRAL SCHOOL OF PRACTICAL NURSINGBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14700 ROCKSIDE RDAddressLine1Txt
CityINDEPENDENCECityNm
State AbbreviationOHStateAbbreviationCd
ZIP44131ZIPCd
FieldValueIRS element (for citing)
EIN340873175EIN
Primary ActivitiesEDUCATIONPrimaryActivitiesTxt
Legal Domicile StateOHLegalDomicileStateCd
Exempt Code Section501(c)3ExemptCodeSectionTxt
Public Charity Status170(b)(1)(A)(ii)PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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