2026-07-20T17:03:24-04:00 2024-09-30 400020404 TonyHSmithSrCPALLC 2031 Green Road Cleveland OH 44121 990 2023-10-01 341858358 POINT OF FREEDOM POIN 19201 Van Aken Boulevard STE 201 Shaker Heights OH 44122 James Gantt Director of Ope 2162439653 2026-04-10 false true Tony H Smith Sr P01377613 2162879133 2026-07-20 2023 2025-03-06 01:10:19Z X 967819 false X HTTPS://WWW.POFCLEVELAND.ORG X 1998 OH Point of Freedoms (POF) Missiom includes providing clean, comfortable housing and peer counseling to women previously struggling with substance abuse and related disorders. Through its safe shelter, peer supporters and programs, POF facilitates their re-integration into society 5 5 5 0 0 738552 897468 54884 70351 0 0 793436 967819 0 0 329474 403075 0 0 473995 585016 803469 988091 -10033 -20272 291764 252658 29834 11000 261930 241658 Point of Freedoms (POF) Missiom includes providing clean, comfortable housing and peer counseling to women previously struggling with substance abuse and related disorders. Through its safe shelter, peer supporters and programs, POF facilitates their re-integration into society false false 595609 OH MHAS Innovation - To combat subsatnce abuse (particularly fentanyl) trends, POF has partnered widely with both state and local agencies to address these issues in innovative ways to support our clients and the Greater Cleveland community. POF continues to provide innovative recoevery suport mechanisms, including a web application to identify resources available to assist our clients and local residents.POF initiated behavioral health services as well as mindfulness programs. 217632 ADAMHS Board Project - POF continues to provide quality recovery housing, peer support, and relapse prevention services to as many as 16 female residents of Cuyahoga County. These individuals have successfully completed the rquired recovery programs but met the historical requirement of diagnosed opiate use or stimulant use disorder. 146520 OH MHAS Community - POF has created an expansive safety net of options for Northeast Ohio adults coping with substance use disorder and mental health conditions. POF has strengthened the network to include directing clients to helpful, accessible, and life-affirming services. POF staff gather and report GPRA data for a minimum of 15 program participants while simultaneously strengthening community linkages and accessibility to available resources. 959761 true false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true false true true true true false false false false false false false false true 23 0 true 5 true false false false false false false false false false false false false false false false false false X 5 5 true false false false false false false true true false false true true true true true true false false false OH X JAMES GANTT 2162188374 19201 Van Aken Boulevard Shaker Heights OH 44122 X TARA POLK BOARD PRESIDENT 2.00 0.00 X 0 0 0 CHARISE GREEN DIRECTOR 2.00 0.00 X 0 0 0 AISHA MUHAMMAD EXECUTIVE DIRECTOR 40.00 0.00 X X X 0 0 0 JAMES GANTT OPERATIONS DIRECTOR 40.00 20.00 X X 0 0 0 NAJAH MUHAMMAD ASSOCIATE DIRECTOR 40.00 0.00 X X 0 0 0 0 0 0 0 false false false 897468 897468 897468 Residential Housing Svc 900099 70351 70351 70351 967819 70351 0 0 X 288900 280233 8667 64629 62690 1939 49546 49546 2482 2482 445468 445468 958 958 11600 11600 27682 27682 8233 8233 8519 8519 Client Rent Subsidy 70351 70351 Other Miscellaneous 6723 6723 Mileage & Other Vehicle Exp 3000 3000 988091 959761 28330 0 175606 94481 98236 147694 8216 8216 44486 42219 9706 2267 291764 252658 29834 11000 29834 11000 X 261930 241658 261930 241658 291764 252658 -20272 0 X X false false true false X 219174 512310 1504272 1005800 793436 4034992 219174 512310 1504272 1005800 793436 4034992 4034992 4034992 1.00000 X 44486 42219 2267 2267 Aisha Muhammad Executive Director Emergency crisis X 25000 8216 false true true 8216 James Gantt Officer and Lessor 70351 Leases residential housing to POF false false false false Amended return information Point of Freedom (POF) e-filed the original 9-month 2023 990 on 2-15-24, i.e., 4.5 months after the requested change to a fiscal year-end. The cover letter & Stmt O requested IRS approval of the change in accounting period to match the FYE of POFs major funder: US Dept HHS customary grant periods. However, POF did not indicate the 9-month Short Period on 990 pg 1. After the 9-month Single Audit was completed, POF e-filed an amended 9-month 990 on 3-30-26. If this 3rd e-filing of a 2023 990 is rejected by IRS, and to reduce further confusion, POF will snail-mail the accompanying 990 for the 12-month FYE 9-30-24. The FYE 9-30-24 Single Audit is underway but not expected to be completed until May 2026. Officer directors etc family relationship Part VI line 2 Aisha Muhammad is the wife of James Gantt and the sister of Najah Muhammad. Form 990 governing body review Part VI line 11 The Board of Directors reviews interim financial statements at least quarterly. Once approved the annual statement is used to create the related 990. Once the 990 is prepared, the Board reviews it, obtains satisfactory answers to its questions, if any, then Director James Gantt signs and dates it in accordance with the Boards overall approval and acceptance as to its completeness and accuracy. Conflict of interest policy compliance Part VI line 12c To ensure compliance with its Conflict of Interest Policy, POF annually requires Board members, Officers, and employees to complete and submit to its Operations Manager a standard form documenting any perceived conflicts. On an interim basis, Board members, Officers, and employees are also required to timely provide a new form should perceived conflicts arise after the annual form is submitted. Form 990 availability to public Part VI line 18 POF requires a 24 hour advance notice from any individual or organization requesting a review of its governing body documents and/or its annual 990. Governing documents etc available to public Part VI line 19 Point of Freedom makes all other governing body documents available to the general public with a 24-hour advance notice. Not undergone required audits or steps for audit part XII line 3b POF seeks to change its calendar year reporting requirement to a fiscal year ending September 30. By doing so, POFs funding sources and their related grant periods will better align with POFs financial management system. Approval is pending. Additionally, POF engaged a qualified, independent accounting firm, which completed and issued its Single Audit reports on both calendat year 2022 and the 9-month short period ended 9-30-23, respectively. The most recent Single Audit of the 12-month fiscal year ended 9-30-24 is underway and is expected to be concluded within the next 45 days. POFs federal award expenditures for fiscal year ended 9-30-25 did not meet the requirement for a Single Audit examination. List of other fees for services expenses Part IX line 11g Part IX, Line 11gContractors 317470Budgeting and Finance 50950Audit Costs 22400Art Instructor 15600Fitness Instructor 15600Bahavioral Health Consultant 10000Supplies 6187GED Instructor 2500