How Do You Spell TAX FRAUD? Emerald Development and Economic Network #TIMESUP

Submitted by mabeldog on Tue, 03/27/2018 - 18:01.
How Do You Spell TAX FRAUD? Emerald Development and Economic Network #TIMESUP
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My friend Dale is a recovering addict. He tells me that poor black folks ain't nothing but a moneymaker for white folks. He says, "They always find a way to cash in off us." Case in point. The Emerald Development and Economic Network. Irene Collins Executive Director. White. Check. Elaine Gimmel Chief Operating Officer. White. Check. Christopher West Chief Financial Officer. White. Check. Jacqueline Witkiewicz Controller. White. Check. Jennifer Griffin Director of Housing Programs. White. Check. Check. CHECK

The Emerald Development and Economic Network aka EDEN Inc., aka Emerald Dev. and Econ Network, aka EDAN Inc., aka Emeradl Deve & Econ Net, aka Emerald Dev Econ Network Inc., aka Emerald Dev & Economics Network Inc. aka Emerald Dev & Econo Network aka Emerald Development and Economic Network Inc. aka Emerald Development-And-  on and on and ON...So many different aliases. NOT an accident but a very deliberate, conscious effort to mislead and to hide the massive tax fraud. Any self-respecting felon will tell you, the more aliases you use, the longer it will take to get caught. BUT they will ALSO tell you everybody gets caught eventually if they keep on doing what they're doing.

And EDEN has been doing what they've been doing for over 25 years, defrauding Cuyahoga County of millions of dollars in property tax revenue. Which Cuyahoga County's broke ass cannot afford.  On the Cuyahoga County Fiscal Office page they have used the above aliases and MORE. But the one common denominator for ALL the EDEN aliases is the mailing address 7812 Madison Cleveland 44102, Tax Fraud Central. 

When they filed their ORIGINAL Articles of Confederation filed with the Ohio Secretary of State on December 12, 1990, EDEN owned one legitimate group home with on site mental health services and communal meals for mentally challenged adults for which they were granted the Land Use 6800 property tax exemption. AND ALSO the IRS Activity Code F33 "residential mental health treatment". Then Kathryn Kazol took over EDEN in late 1991 and said fuck that! That's way too much work. Let's call ourselves a charity and just manipulate HUD into giving us Section 8 vouchers, and buy up properties with free money from the government we can use them on. This is not your grandfather's charity where individuals gave money out of their own free will. This is a fake charity whose entire budget $30 million comes from YOUR TAX DOLLARS courtesy of HUD. And Kathryn Kazol started accumulating properties through gifts and "mortgages" from various government giveaway programs that didn't have to be paid back. Under her "leadership" Kazol totally changed what EDEN does. The mental health services and paid health care professionals and mental health professionals were flung aside. The straight up Section 8 rent collection era was born.

The original group home for mentally disabled adults was de-activated so to speak and sold off.  And Kathryn Kazol began her meglomanical goal of accumulating a vast TOTALLY TAX FREE real estate empire. FRAUD for fun and "non" profit.The most recent assessed value of this empire is $35 MILLIONALL FINANCED WITH YOUR TAX DOLLARS, purchased through free mortgages from HUD, funds funneled through various federal, state and local "community" "development" money laundering operations. 100% of EDEN tenants are classified as "disabled" and are NOT employed. So ALL the rent is paid through one goobermint agency or another. HUD, Social Security disability, Social Security Supplemental Income pay the way over market rate rent ALL TAX FREE just funneled into EDEN's account.  No worries about rent collection. It's all guaranteed by our totally bankrupt federal government.

EDEN has changed their Articles of Incorporation with the state of Ohio TWICE, in 2004 and again in 2014. They "transitioned" from a provider of services to mentally disabled adults to a provider AND DEVELOPER of Section 8 HUD housing. YUUUUGE DIFFERENCE! BUT AT THE SAME TIME THEY DELIBERATELY FAILED TO NOTIFY THE STATE OF OHIO DEPARTMENT OF TAXATION AND THE CUYAHOGA COUNTY FISCAL OFFICE! AND WOW JUST WOW! THEY DIDN'T NOTIFY THE IRS EITHER. According to their 2016 IRS Guidestar profile, they are STILL using IRS NTEE CODE F33 Residential Mental Health Treatment And they don't even pretend to do that anymore. I’m going to give the IRS a call and get a copy of EDEN’s 1023 form. You know where they SAY the qualify for code F 33. It’s public information!! BUT if they change their NTEE code to something that actually reflects what they REALLY do like L20 Housing Development used by CHN like it WOULD raise a BIG RED FLAG! And they would lose their Cuyahoga County property tax exemption.

Imagine if you own a church and decide to turn it into a bar and don't tell the Cuyahoga County Fiscal Office of a change in Land Use. That's basically what EDEN did. EDEN is a Section 8 property owner. Period. They have ZERO Residential Mental Health Treatment centers in their over $35 million property portfolio. Now I know they don't have any on staff mental health professionals. Or medical professionals or drug counsellors. But don't they pay a tax attorney or two to check over this? And what about the Board??? EDEN owns properties ranging from 1 bedroom condos in Rocky River and Lakewood to giant apartment complexes in Berea to commercial buildings on Kinsman to laudromats to funeral homes on Buckeye (which they recently sold). And the MOST LUCRATIVE property tax exempt cash cows of ALL: the shiny new LIHTC financed Heroin Hotels they own with CHN. How weird that the ONLY Heroin Hotel CHN owns with Famicos at 1850 Superior PAYS $10,000 in property taxes. That's because Famicos isn't part of this monumental FRAUD.

EDEN has owned properties they totally neglected which had to be demoed at taxpayers expense. But it's all good because they didn't pay for them. WE THE TAXPAYERS DID. Nearly EVERY ONE of the properties in their vast empire is FRAUDULENTLY classified as Homes for the Aged land use code 6800. In the case of the funeral home it was Homes for the Very Aged. They scam over $25 million per year from HUD according to their IRS 990 for scoring 3072 Section 8 vouchers worth $18 million over HALF of which are used by tenants in PROPERTIES THEY OWN. Not only THAT but 47% of their tenants are OVERHOUSED which in HUDSPEAK means the taxpayers are paying for a unit LARGER than the tenant is entitled to.  MORE FRAUD!! EDEN employs 168 paper pushers and various "directors" and "managers" but no professional medical staff, social workers or drug counselors. By contrast with a budget of $25 million (FIVE MILLION LESS THAN THE CORRUPT EDEN) AND WITH NO FUNDS FROM HUD, Koinonia Homes (which has always had only ONE name and merits a GOLD STAR on Guidestar) employs 737 people, 550 MORE than EDEN and include many professionals certified to assist their mentally challenged residents lead productive meaningful positive lives. In over 40 years Koinonia Homes has stayed true to their original mission which is to provide housing AND SERVICES to mentally challenged adults. EDEN got tired of the service part LONG AGO and now just collect millions of tax free dollars in the form of very lucrative HUD Section 8 vouchers. Private landlords who accept a tenant with an EDEN Section 8 voucher DO have to pay property taxes. And federal, state AND city taxes too.WHY DOESN'T EDEN? Private landlords ALSO have to file rental disclosures. But the overpaid EDEN "directors" are so busy virtue signalling they have no time or interest in THAT. So 99% of EDEN's 110 Section 8 rental properties (over 1100 total units) have NO RENTAL DISCLOSURES on file. CMHA has a system of offering Section 8 vouchers through a lottery system which is only open every few years and there are strict rules for applying to be considered when the waiting list is open. EDEN has a special system for their 3072 vouchers. They had them out ONLY to unemployed drug addicts. That way they NEVER have to worry about rent collection if a poor struggling WORKING tenant can't pay their share of the rent. And ALSO they post political messages on their properties even though they are prohibited from engaging in political activity. Only concerned about the $$$$$$$ they get from HUD, EDEN leaves their mentally challenged residents free to use drugs or whatever else they do with no supervision or assistance from their staff. The executive director makes over $250,000 per year and at the end of the work day she escapes to her ALL WHITE enclave in Concord Township far far away from the neighborhoods where the residents of the properties she "manages" wreak havoc. University Heights wasn't far enough or white enough apparently for her majesty.



24 TAX EXEMPT properties from EDEN's VAST real estate empire

Now REALLY. Does anyone think the following properties are Homes for the Aged? Property Tax Exempt land use code 6800 fyi. 24 properties with a value, according to the Cuyahoga County Fiscal Office of, are you ready....$2,612,300. And this is just the single family and 2 Family Homes that EDEN owns. I'm just getting started here. Some of them are in very good neighborhoods. NOT as good as Concord township of course. But pretty good for the average struggling Cuyahoga County property tax payer, whose taxes subsidize this tax exempt fraud.

15406 Huntmere 44110 3BR 1 BA single Value $108,400

3907 Brookside 44111 3BR 1BA single Value $68,900

7283 York Road Parma 5BR 1 1/2 BA single with garage Value $182,800

13510 Bennington 44135 3BR 1BA single Value $61,600

1820 W 48 44102 7 BR 4 BA single Value $100,900

7061 Ridge Parma 4BR 1BA single Value $302,400

13609 Cedar Univ. Hts. 2BR 1BA single Value $97,900

3228 W 99 44102 3BR 1BA single with 2 car garage Value $88,500

4668 E 174 3BR 1BA single Value $64,800

15725 Valley View 44135 3BR 1BA single with garage Value $75,500

4109 E 154 44128 3BR 1BA single Value $82,400

897 E 73 44103 4BR 1BA Single with garage Value $75,700

4577 W 146 44135 2BR 1BA single with garage Value $57,100

12204 Emery Rd. 44135 3BR 1BA single with garage Value $105,100

699 Walnut Euclid 3 BR 2BA Single with attached garage Value $138,400

5214 Behrwald 4BR 2BA Single with garage Value $173,000

1311 Bonnieview Lakewood Double each unit 2BR 1BA Value $136,400

3235 W 41 44109 Double with garage each unit 2BR 1BA Value $107,200

13204 Wilton 44135 Double each unit 2BR 1BA Value $92,600

9707 Baltic 44102 Double each unit 1BR 1BA Value $97,900

701 E 162 44110 Double each unit 2BR 1BA Value $116,000

3909 Henritze 44109 Double each unit 2BR 1BA Value $87,600

13340 Wainfleet 44135 Double each unit 1BR 1BA Value $76,000

4311 Spokane 44109 Double each unit 2BR 1BA Value $115,300

Oh yeah and then there's the vacant lot at 4058 Walter Road in North Olmsted that once contained a 5BR 2BA house. Purchased by EDEN in 1994 for $115,000 an all CASH transaction! It was totally trashed by the Section 8 EDEN residents and EDEN tried unsuccessfully to sell it for $60,000 in 2016. OF COURSE it was a 6800 Tax Exempt Home for the Aged. From 1994 until 2017. Now it's a vacant lot. Razed in 2017. And EDEN requested a change in Land Use from 6800 to 5000 which is the land use code for a vacant residential lot.  And NOW EDEN is paying taxes on the lot. $2578.70 per year as of 2017. It is kind of hard to claim a vacant lot is a Home for the Aged. But something is definitely up. I'm pretty sure they won't be building homeless housing in North Olmsted. Almost as unlikely as plopping down a Heroin Hotel in Concord Township.


And like I said this is ONLY THE BEGINNING OF THE LIST. Apartment complexes, suburban condos and townhouses, COMMERCIAL BUILDINGS still to come. And of course the very lucrative Heroin Hotels they own with their BFFs at CHN crime partners. Stay tuned.





23 apt.bldgs FRAUDULENTLY property tax exempt worth $3,688,700

23 FRAUDULENT CLASSIFIED HOMES FOR THE AGED LAND USE 6800 apartment buildings from Lakewood to Euclid total value $3,688,700 owned by EDEN under one of its many aliases. All tenants using Section 8. EDEN pays NO TAX!

4098 Ridge Brooklyn 5 suite bldg Value $189,100

7022 State Rd. Parma 4 suite apt. bldg. Value $238,800

1874 E 93rd 44106 8 suite apt. bldg. Value $111,200

15617 Corsica 44110 8 suite apt. bldg Value $149,000

3040 S. Moreland 18 suite apt. bldg. Value $164,000

1340 E 114th 44106 3 suite house Value $54,800

1707 Brainard 44109 3 suite property 2 houses on same lot w/garage Value $167,900

796 London 44110 4 suite apt. bldg. Value $71,100

890 Bryant Berea 44107 3 apt. bldgs. 18 total units Value $379,400

2050 Dowd Lakewood 5 suite apt. bldg. Value $158,600

5220 Lee Rd. Maple Heights 6 suite apt. bldg. Value $138,200

1514 Coventry East Cleveland 4 suite apt. bldg. Value $133,800

1572 W 116th 44102 6 suite apt. bldg. Value $148,000

6907 Detroit 44102 6 suite apt. bldg. Value $106,500

2901 Archwood 44109 18 suite apt. bldg Value $202,600

11006 Parkhurst 44111 8 suite apt. bldg Value $383,100

10909 Joan 44111 4 suite apt. bldg. Value $76,100

4618 Warner Garfield Heights 7 suite apt. bldg. Value $177,500

1233 E 58 44103 4 unit apt. bldg. Value $86,800

11714 Nelson Ct. Lakewood 6 unit apt. bldg Value $200,800

3244 E 139 44120 8 suite apt. bldg. Value $106,700

2229 E 83 44103 4 unit apt. bldg. Value $113,700

2237 E 83 44103 4 suite apt. bldg. Value $131,000

So there you have it. 23 property tax EXEMPT "Homes for the Aged". 160 units.

Next up the suburban condos and townhouse Homes for the Aged. Owned by EDEN. Filled with Section 8 tenants on SSI.




Fraudulently Tax Exempt Suburban Condos Value $826,900

The sad unfashionable condos built badly in the mid 60's located in inner ring 'burbs are not worth much a mere $826,900. EDEN has actually filed rental disclosures for 8. The other 12? NOT FILED. Weird right. They are ALL rentals. And Ron O'Leary is going to be checking and FINING starting soon. BUT even WEIRDER and MORE REVEALING that the "brain trust" at EDEN knows they are committing massive tax fraud is that TWO of the units are actually classified correctly: Land Use 5500. Residential townhouse. Which is how they ALL should be classified. Throwing the County a few crumb$ as Nancy Pelosi would say. To keep them off the tax exempt scent.


Exhibit A: 25735 Lorain Unit 119 1 BR 1BA North Olmsted purchased by EDEN in 2000 was fraudulently classified as a Home for the Aged Tax Exempt Land Use 6800 from 2000 until 2012 when SUDDENLY without warning it was changed to Land Use 5500. Valued at $19,000 the taxes annually are $620.06. AND it has filed a rental disclosure. BUT right upstairs on the elevator is 25735 Lorain Unit 524 AND it is classified as a Home for the Aged Tax Exempt Land Use 6800. That really is a clue, a DEAD GIVEAWAY. Oh and Unit 524? No rental disclosure has been filed. And this one is valued at $50,400

And Unit 11 at 5370 Lee Rd. a 1BR 1BA condo, is classified at 5500 residential townhome valued at $15,200. Annual taxes $711. No rental disclosure though. Why bother? Who cares really right.


So the rest. Starting with the ones WITH rental disclosures

21881 River Oaks Unit C2 Rocky River 2BR 1BA condo Value $40,000

22071 River Oaks Unit A10 Rocky River 2BR 1BA condo Value $40,000

21921 River Oaks Unit D2 Rocky River 2BR 1 1/2 BA condo Value $50,000

22065 River Oaks Unit C4 Rocky River 2BR condo Value $40,000

13825 Cedar Unit 306A South Euclid 1BR condo Value $47,000

13829 Cedar Unit C15 South Euclid 1 BR condo Value $47,000

13833 Cedar Unit 10J South Euclid 1 BR condo Value $48,200



23831 David Dr. North Olmsted 2BR 1BA condo Value $53,300

14567 Madison Unit 211 Lakewood 1 BR 1 BA condo Value $28,600

14567 Madison Unit 207 Lakewood 2BR 1BA condo Value $43,800

14567 Madison Unit 711 1BR 1BA condo Value $40,400

450 Kenwood Euclid 2BR 1BA condo Value $42,100

521 Kenwood Euclid 2BR 1BA condo Value $37,400

13829 Cedar Unit 103C 1BR 1BA condo Value $45,000

4510 Granada Unit 10 Warrensville Heights 3BR 1 1/2 BA condo Value $48,700 

4510 Granada Unit 2 Warrensville Heights 2BR 1 1/2 BA condo Value $45,200

4480 Granada Unit 11 Warrensville Heights 2BR 1BA condo Value $45,200

Oh and 4510 Granada Unit 8 Warrensville Heights no longer exists. No permit for a demolition was issued. Did we the people pay for the demo?  Maybe it housed a meth lab that blew up.

Unfashionable condos from the 60's total value $826,900. Property taxes collected $1330

7 EDEN \\COMMERCIAL BLDGS. Land use 6800...!!! Value $2,863,000

So EDEN owns seven commercial buildings. That's right. Property tax exempt Cuyahoga County Land Use 6800 Homes for the Aged,  IRS Activity Code F33 "residential mental health living environments in community based facilities...who require a structured supervised treatment program" COMMERCIAL BUILDINGS. WTF????!!!!

With a tax value of $2,863,000. Now these properties need to be seriously checked out. It's VERY HARD to get a real idea of what's going on without a field trip to the addresses. So much subterfuge from the white folks. In charge. Because really. Come on.


1502 E 118th 44106 it WAS a school. Now?? Value $192,100

7813-7823 Madison 44102 storefronts and upstairs apartments. Storefronts advertised call Diana Holly at EDEN 216-634-0178 Value $169,700

7812-14 Madison 44102. 5 office buildings. 17,469 total square feet. Built in 1900. But no owner prior to EDEN who got ALL the building on New Year's Day 2000. For $0. Value $692,000.

15111 Lorain 44111. Offices? Laundromat? Value $220,900

2219-27 Payne. EDEN owned Women's Shelter handed off to Frontline Services to "manage". They failed. Total chaos. EDEN brags about it on their web site. Time for a reality check for the white folks. In charge. Value $547,200. CHECK THIS OUT. Cuyahoga County OWNS the Men's Shelter at 2100 Lakeside. So how much fraudulently property tax exempt RENT is Cuyahoga County paying EDEN for 2219 Payne the Norma Herr Women's Shelter. Just rent. Because as always EDEN DOES WHAT THEY DO BEST. ABSOLUTELY NOTHING EXCEPT CASH THE RENT CHECKS. IN THIS CASE FROM CUYAHOGA COUNTY. THey DON'T EVEN MAINTAIN THE PROPERTY. I talked to some of the women outside. Broken toilets, cold showers, bedbugs and roaches, no air conditioning. It WAS managed by Frontline Service and they were FIRED by Cuyahoga County. Property Tax EXEMPT and in horrible disrepair. Like most of EDEN'S Tax Exempt Land Use code 6800 slums.

13407 Kinsman. Handed over to EDEN by Mt. Pleasant Now!. Maybe the worst of all the HUD scamming CDCs. Who knew there was a huge need for Uncle Sam to hand out cash for a commercial building on Kinsman. Has anyone been over there lately. Value $772,300






The Crown Jewels of the EDEN Scam The Tax Exempt Heroin Hotels


Really THIS is just amazing. These Section 8 buildings built with your tax dollars rent paid with your tax dollars SSI checks from your tax dollars PAY NOT ONE CENT IN TAXES. Not federal, not state of Ohio, not City of Cleveland. Not even property taxes. What a despicable scam. Refer to ORC 5709.13 the definition of a home for the aged. The "directors" of CHN Crime Partners and EDEN need to go back to skool. ALL CLASSIFIED AS HOMES FOR THE AGED LAND USE CODE 6800. They share the massive tax exempt revenue with CHN Partners in Crime. And POOR FAMICOS. Their Heroin Hotel, also operated with CHN Partners in Crime, the lowliest of them, valued at a paltry $890,800 PAYS $10,000 in property taxes for 40 renovated units in an old building. Someone needs to give John Anoliefo a heads up. CNH top brass. Rob Curry.white. check. Kathy Urban Monter. white. check. Pat Kenney. white. check. John Anoliefo African. Looks like my friend Dale is right.

For comparison, these randomly selected NON EDEN low income apartment buildings pay the following in property taxes. The owners of these buildings would probably be VERY VERY interested in hearing about how EDEN has been defrauding the county of millions and millions in property taxes over the last 25 plus years, while they have dutifully been paying what they owe the county.

5111 Hector Cleveland  44127, owner Lourexis, 70 units annual property taxes $56,474

5125 Hector Cleveland 44127 owned by Alexia Manor,50 units annual property taxes $35,549

4733 Lee Road Rd 44128 owned by Lee Miles Senior Citizen Housing, 80 units, annual property taxes $55,344

3843 Payne Ave 44114 owned by Asian Evergreen Housing 43 units annual property taxes $36,544

AND 7520 Woodland Cleveland 44104 owned by Mt. Sinai Housing Development Corporation, 60 units, annual property taxes.....$74,952. And for the record the residents of this building have access to many services on site.


Based on the taxes paid by the honest law abiding building owners above, EDEN would owe approximately $420,000 on the Heroin Hotels ALONE! PER YEAR


So here they are. EDEN/CHN owned Land Use Code 6800 Homes for the Aged Heroin Hotels. Property tax EXEMPT.

3323 W. 25th "South Pointe Commons" (gotta love the extra E on Point) 78 efficiency units Value $4,453 400

10022 St. Clair "Liberty at St. Clair" 72 units IT OPENED IN 2007 AND STILL LISTED AS A VACANT LOT

7515 Euclid "Emerald Alliance" 65 efficiency units Value $4,075,600 an adjoing building is slated to open with ONE BEDROOM AIR CONDITIONED UNITS FOR SINGLE PEOPLE who will live there for FREE courtesy of we the taxpayer

11529 Buckeye "Buckeye Square" 65 efficiency units Value $1,684,800

3215 E 55th "Edgewood Park" 63 efficiency units Value $3,397,700

9431 Lorain "The Winton" 40 rehabbed efficiency apartments Value $527,500

7702 Madison "Emerald Commons" 52 efficiency apartments OPENED IN 2007 AND STILL LISTED AS A VACANT GARAGE

10426 Detroit "Northridge Commons" rehabbed former nursing home 30 units Value $2,159,100

8301 Detroit "The Commons at West Village" 66 units Value $2,076,300 

And there's another one located at 4175 East 131st.  It's named after a well known dog abuser Inez Killingsworth. The address on the fiscal office page is E 131 and Miles, parcel #13811160. I had to drive over there to get the actual address. BUT CHECK THIS OUT ....ALERT ALERT NEW INFORMATION. THIS PROPERTY HAS HAD THE LAND USE CODE CHANGED FROM 4000 -COMMERCIAL VACANT LOT- TO LAND USE 4070-apartments with 40 or more units with elevator! NOT Land USE 6800 Home for the Aged THIS PROVES THEY KNOW THEY HAVE BEEN COMMITTING FRAUD. 100 buildings, 1200 units to go! It's ONLY valued at $321,700 when the REAL value is probably about $5 million BUT. It's NOT a Home for the Aged. So the total value of the 7 "Homes for the Aged" is....$18,374,400. And if I estimate the value of 7702 Madison and 10022 St. Clair let's add another $5 million for a grand total value of $23,374,400. TICK TICK TICKA TICKA TICKA BOOM