A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
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Berea is a city in Cuyahoga County in the U.S. state of Ohio. It is a suburb of Cleveland. The population was 18,970 at the 2000 census. Berea is home to Baldwin-Wallace College and the training facility for the Cleveland Browns. Berea proclaims itself "The Grindstone Capital of the World". The town's symbol is a grindstone, a tribute to the many grindstones that came out of its quarries. Before concrete came into wide use, Berea dimension stone was an important construction material and huge amounts of it came from Berea. Several lakes in the area are former quarry pits that have been allowed to fill with water. John Baldwin named the city after the biblical Berea, and was only granted the naming rights after a coin flip. The town was founded in 1836. Berea High School was the first high school, founded in 1882, and Berea is also home to the Cuyahoga County Fairgrounds. Berea public schools are part of the Berea City School District, which also contains schools in Brook Park and Middleburg Heights. Berea will construct Grindstone Elementary in 2011–2012 following the demolition of Fairwood Elementary.
