WARREN COUNTY FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- WARREN COUNTY FOUNDATION (EIN 31-1565086)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-08-14
- IRS object ID
- 202422279349300032
- Schema version
- 2022v5.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule M
- Schedule O
- Schedule R
- Reasonable Cause Explanation
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-14T09:04:13-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 273858252 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DEAN DORTON ALLEN FORD PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 810 WRIGHTS SUMMIT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | FORT WRIGHT | CityNm |
| State Abbreviation | KY | StateAbbreviationCd |
| ZIP | 41011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311565086 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARREN COUNTY FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WARR | BusinessNameControlTxt |
| Phone | 5139341001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 EAST MAIN STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 450362228 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL MANSBRIDGE | PersonNm |
| Person Title | VICE PRESIDENT, CHIEF ADMINISTRATOR | PersonTitleTxt |
| Phone | 5139341001 | PhoneNum |
| Signature | 2024-08-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | STEPHANIE ALLGEYER | PreparerPersonNm |
| PTIN | P00761973 | PTIN |
| Phone | 8593313300 | PhoneNum |
| Preparation | 2024-08-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL MANSBRIDGE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 EAST MAIN STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 450362228 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,817,362 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WARRENCOUNTYFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1996 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | ADMINISTRATION OF A VARIETY OF CHARITABLE FUNDS AND DISTRIBUTES INCOME FROM ENDOWMENT FUNDS FOR SCHOLARSHIPS AND GRANTS TO CHARITABLE ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,701,650 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,114,704 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $157,535 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $207,465 | CYProgramServiceRevenueAmt |
| PY Investment Income | $657,104 | PYInvestmentIncomeAmt |
| CY Investment Income | $472,445 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,301 | PYOtherRevenueAmt |
| CY Other Revenue | $22,748 | CYOtherRevenueAmt |
| PY Total Revenue | $2,518,590 | PYTotalRevenueAmt |
| CY Total Revenue | $3,817,362 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,303,494 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,296,651 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $217,214 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $178,795 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $291,624 | PYOtherExpensesAmt |
| CY Other Expenses | $362,540 | CYOtherExpensesAmt |
| PY Total Expenses | $1,812,332 | PYTotalExpensesAmt |
| CY Total Expenses | $2,837,986 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $706,258 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $979,376 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $17,730,849 | TotalAssetsBOYAmt |
| Total Assets EOY | $19,860,164 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,690,257 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,078,872 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $14,040,592 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $15,781,292 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ENHANCE THE QUALITY OF LIFE IN WARREN COUNTY BY ENCOURAGING AND FACILITATING CHARITABLE GIVING AND MAKING IT CONVENIENT, FLEXIBLE AND EFFECTIVE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,587,889 | ExpenseAmt |
| Grant | $2,296,651 | GrantAmt |
| Revenue | $230,213 | RevenueAmt |
| Desc | THE FOLLOWING FUNDS HAVE BEEN CREATED:STAND 2 SERVE FUND - $8,805.0 WARREN COUNTY ASTROLOGICAL SOCIETY FUND - $4,275.0 JOHN G. ENSMAN MEMORIAL FUND - $7,444.0 LEGANON CIVIC FUND - $500.0 LEBANON CHRISTIAN SCHOOL FOUNDATION OPERATIONS FUND - $2,155.0 LEBANON CHRISTIAN SCHOOL FOUNDATION BUILDING FUND - $305,852.0 LEBANON CHRISTIAN SCHOOL FOUNDATION ENDOWMENT FUND - $956.0 JONES FAMILY CHARITABLE FUND - $849,232.0 THE OEDER FOUNDATION - $13,070.0 TOTAL FUNDS CREATED THIS FISCAL YEAR $1,192,289.0 | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MARLATT FUND A $519,480 NORRIS FAMILY FUND B $310,145 DAVID RAHM FUND C $146,239 TOTAL FUNDS CREATED THIS FISCAL YEAR $975,864 | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| DescDesc |
|---|
| THE LONGMIRE FUND WAS ESTABLISHED BY THE DONOR FOR THE EXCLUSIVE PURPOSE OF PROVIDING ANNUAL AWARDS TO SPECIFIC ORGANIZATIONS FOR A FIXED NUMBER OF YEARS. |
| VARIOUS SCHOLARSHIP FUNDS, WARREN COUNTY FUND, MEMORIAL FUNDS, FIRE DEPARTMENT FUNDS, ECOLOGICAL PARK FUNDS, AND COMMUNITY FUNDS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $2,587,889 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | Yes (1) | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MIKE MANSBRIDGE | PersonNm |
| Phone | 5139341001 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 EAST MAIN STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 450362228 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| SHANNON W JONES | |||||||
| CHAIR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DALE BRUNNER | |||||||
| VICE CHAIR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEREK TINNIN | |||||||
| TREASURER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MAGGIE HESS | |||||||
| SECRETARY | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE CARROLL | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SPENCER S CROPPER | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DANIELB CUNNINGHAM | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BOBBIE GRICE | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG SALMON-GILMORE | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICHARD JONES | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANNE KREHBIEL | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT B MORGAN | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JUDGE MICHAEL E POWELL | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENNETH NATORP | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT SAVAGE | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM G THORNTON JR | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SENATOR STEPHEN P WILSON | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC MEILSTRUP | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRISTYE LEASURE | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARNEY WRIGHT | |||||||
| BOARD MEMBER | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TOM SEDDON | |||||||
| PRESIDENT & CEO | 30.00 | 30.00 | $85,200 | $0 | $0 | Yes (X) | |
| MIKE MANSBRIDGE | |||||||
| VP AND CHIEF ADMIN | 30.00 | 30.00 | $75,500 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $160,700 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $3,114,704 | AllOtherContributionsAmt |
| Total Contributions | $3,114,704 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ASSESSMENT FEE INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $207,465 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $207,465 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $207,465 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $415,534 | TotalRevenueColumnAmt |
| Exclusion | $415,534 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $56,911 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $56,911 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $56,911 | TotalRevenueColumnAmt |
| Exclusion | $56,911 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 523000 | BusinessCd |
| Total Revenue Column | $22,748 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $22,748 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $22,748 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,817,362 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $230,213 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $472,445 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,296,651 | TotalAmt |
| Program Services | $2,296,651 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,700 | TotalAmt |
| Program Services | $86,457 | ProgramServicesAmt |
| Management And General | $74,243 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,095 | TotalAmt |
| Program Services | $9,735 | ProgramServicesAmt |
| Management And General | $8,360 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,896 | TotalAmt |
| Program Services | $3,172 | ProgramServicesAmt |
| Management And General | $2,724 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,850 | TotalAmt |
| Program Services | $995 | ProgramServicesAmt |
| Management And General | $855 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271,889 | TotalAmt |
| Program Services | $146,276 | ProgramServicesAmt |
| Management And General | $125,613 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,829 | TotalAmt |
| Program Services | $2,060 | ProgramServicesAmt |
| Management And General | $1,769 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,219 | TotalAmt |
| Program Services | $5,498 | ProgramServicesAmt |
| Management And General | $4,721 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,781 | TotalAmt |
| Program Services | $3,110 | ProgramServicesAmt |
| Management And General | $2,671 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,061 | TotalAmt |
| Program Services | $8,641 | ProgramServicesAmt |
| Management And General | $7,420 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,595 | TotalAmt |
| Program Services | $9,466 | ProgramServicesAmt |
| Management And General | $8,129 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,137 | TotalAmt |
| Program Services | $4,378 | ProgramServicesAmt |
| Management And General | $3,759 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,915 | TotalAmt |
| Program Services | $3,182 | ProgramServicesAmt |
| Management And General | $2,733 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES-ASSOCIATIONS | $8,942 | $4,811 | $4,131 |
| MISCELLANEOUS | $4,175 | $2,246 | $1,929 |
| JANITORIAL SERVICES | $2,251 | $1,211 | $1,040 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,837,986 | TotalAmt |
| Program Services | $2,587,889 | ProgramServicesAmt |
| Management And General | $250,097 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $672,283 | BOYAmt |
| EOY | $1,204,479 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $298,576 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,556 | BOYAmt |
| EOY | $27,556 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $381,847 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46 | BOYAmt |
| EOY | $46 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $382,715 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $173,382 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $197,163 | BOYAmt |
| EOY | $209,333 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,586,228 | BOYAmt |
| EOY | $17,652,963 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $247,573 | BOYAmt |
| EOY | $85,364 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,730,849 | BOYAmt |
| EOY | $19,860,164 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,551 | BOYAmt |
| EOY | $441,201 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,635,706 | BOYAmt |
| EOY | $3,637,671 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,690,257 | BOYAmt |
| EOY | $4,078,872 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,861,820 | BOYAmt |
| EOY | $7,602,520 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,178,772 | BOYAmt |
| EOY | $8,178,772 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,040,592 | BOYAmt |
| EOY | $15,781,292 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,730,849 | BOYAmt |
| EOY | $19,860,164 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $979,376 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,108,888 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$30,059 | InvestmentExpenseAmt |
| Prior Period Adjustments | -$317,505 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $857,580 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,176,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,425,634 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,701,650 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,114,704 | CurrentTaxYearAmt |
| Total | $8,276,517 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $857,580 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,176,949 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,425,634 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,701,650 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,114,704 | CurrentTaxYearAmt |
| Total | $8,276,517 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $954,094 | SubstantialContributorsTotAmt |
| Public Support Total170 | $7,322,423 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $345,926 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $311,012 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $248,356 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $260,239 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $415,534 | CurrentTaxYearAmt |
| Total | $1,581,067 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $60,918 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $66,553 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $107,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $81 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,748 | CurrentTaxYearAmt |
| Total | $257,492 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,115,076 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $365,000 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.72390 | PublicSupportCY170Pct |
| Public Support PY170 | 0.70750 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | MISCELLANEOUS INCOME - 2018 AMOUNT: $ 60,918. 2019 AMOUNT: $ 66,553. 2020 AMOUNT: $ 107,192. 2021 AMOUNT: $ 81. 2022 AMOUNT: $ 22,748. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Donor Advised Funds Held | 11 | DonorAdvisedFundsHeldCnt |
| Donor Advised Funds Contri | $229,743 | DonorAdvisedFundsContriAmt |
| Donor Advised Funds Grants | $935,729 | DonorAdvisedFundsGrantsAmt |
| Donor Advised Funds Vl EOY | $4,796,611 | DonorAdvisedFundsVlEOYAmt |
| Disclosed Org Leg Ctrl | Yes (1) | DisclosedOrgLegCtrlInd |
| Disclosed For Charitable Prps | Yes (1) | DisclosedForCharitablePrpsInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,792,109 | BeginningYearBalanceAmt |
| End Year Balance | $4,792,109 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,228,558 | BeginningYearBalanceAmt |
| Contributions | $613,151 | ContributionsAmt |
| Grants Or Scholarships | $49,600 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,792,109 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,661,763 | BeginningYearBalanceAmt |
| Contributions | $544,359 | ContributionsAmt |
| Investment Earnings Or Losses | $1,037,379 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $131,785 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $883,158 | AdministrativeExpensesAmt |
| End Year Balance | $4,228,558 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,446,241 | BeginningYearBalanceAmt |
| Contributions | $215,563 | ContributionsAmt |
| Investment Earnings Or Losses | $138,938 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $96,000 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $42,979 | AdministrativeExpensesAmt |
| End Year Balance | $3,661,763 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,437,874 | BeginningYearBalanceAmt |
| Contributions | $5,100 | ContributionsAmt |
| Investment Earnings Or Losses | $131,460 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $99,195 | GrantsOrScholarshipsAmt |
| Administrative Expenses | $28,998 | AdministrativeExpensesAmt |
| End Year Balance | $3,446,241 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $129,466 | OtherCostOrOtherBasisAmt |
| Book Value | $129,466 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $213,449 | OtherCostOrOtherBasisAmt |
| Depreciation | $135,797 | DepreciationAmt |
| Book Value | $77,652 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,962 | OtherCostOrOtherBasisAmt |
| Depreciation | $7,962 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $31,838 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,623 | DepreciationAmt |
| Book Value | $2,215 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $209,333 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| ASSETS HELD ON BEHALF OF OTHERS | $3,539,334 |
| INTERFUND ACCOUNTS | $89,483 |
| GRANTS PAYABLE | $8,854 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,637,671 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART V, LINE 4: | FormAndLineReferenceDesc |
| Explanation | ENDOWMENT FUNDS HAVE BEEN ESTABLISHED TO PROVIDE AN INCOME FLOW FOR THE BENEFIT OF WARREN COUNTY. MONEY DISTRIBUTED ANNUALLY FROM THE FOUNDATION'S VARIOUS ENDOWED FUNDS ARE USED FOR GRANT MAKING AND ADMINISTRATION. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (20 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| (RLI) RESTORING LIVES INTERNATIONAL | ||||||||
| P O BOX 724 | MASON | OH | 45040 | 810660746 | 501(C)(3) | $10,000 | $0 | SOCIAL SERVICES |
| BEECH ACRES PARENTING CENTER | ||||||||
| 6881 BEECHMONT AVE | CINCINNATI | OH | 45230 | 310536663 | 501(C)(3) | $15,350 | $0 | SOCIAL SERVICES |
| CAMP JOY FOUNDATION | ||||||||
| P O BOX 157 | CLARKSVILLE | OH | 45113 | 310672822 | 501(C)(3) | $5,350 | $0 | SOCIAL SERVICES |
| CAMPUS CRUSADE FOR CHRIST-INTNL (CRU) | ||||||||
| PO BOX 628222 | ORLANDO | FL | 328628222 | 956006173 | 501(C)(3) | $34,000 | $0 | RELIGION |
| CHESS CHRISTIAN SCHOOL | ||||||||
| 908 E LOWER SPRINGBORO RD | SPRINGBORO | OH | 45066 | 471395331 | 501(C)(3) | $10,000 | $0 | EDUCTATION |
| CLASSICAL CHRISTIAN ACADEMY | ||||||||
| PO BOX 1209 | RATHDRUM | ID | 83858 | 820483395 | 501(C)(3) | $25,000 | $0 | RELIGION |
| DAYTON CHRISTIAN SCHOOL | ||||||||
| 9391 WASHINGTON CHURCH RD | MIAMISBURG | OH | 45342 | 237129605 | 501(C)(3) | $10,000 | $0 | EDUCTATION |
| LEBANON PRESBYTERIAN CHURCH | ||||||||
| 123 N EAST STREET | LEBANON | OH | 45036 | 310674333 | 501(C)(3) | $80,000 | $0 | RELIGION |
| MIAMI UNIVERSITY-RAHM SCHOLARSHIP | ||||||||
| 501 E HIGH ST | OXFORD | OH | 45056 | 316026014 | 501(C)(3) | $116,000 | $0 | SCHOLDARSHIP |
| MUSIC MISSION KIEV | ||||||||
| PO BOX 161849 | ALTAMONTE SPRINGS | FL | 32716 | 593278168 | 501(C)(3) | $20,000 | $0 | EDUCATION |
| NEW FREEDOM CHURCH | ||||||||
| 840 MILLER RD | LEBANON | OH | 45036 | 205601172 | 501(C)(3) | $25,000 | $0 | RELIGION |
| MATTHEW 25 MINISTRIES | ||||||||
| 11060 KENWOOD DR | CINCINNATI | OH | 45242 | 310910952 | 501(C)(3) | $10,000 | $0 | RELIGION |
| CINCINNATI SCHOLARSHIP | ||||||||
| 324 EAST 4TH STREET FLOOR 2 | CINCINNATI | OH | 45202 | 310603619 | 501(C)(3) | $35,650 | $0 | SCHOLARSHIP |
| HOSPICE OF CINCINNATI | ||||||||
| PO BOX 633597 | CINCINNATI | OH | 45263 | 310917155 | 501(C)(3) | $10,000 | $0 | HEALTH AND RELATED |
| KINDNESS BACKPACK | ||||||||
| 118 E MAIN STREET | LEBANON | OH | 45036 | 311565086 | 501(C)(3) | $9,000 | $0 | SOCIAL SERVICES |
| LEBANON AREA CHAMBER | ||||||||
| PO BOX 213 | LEBANON | OH | 45036 | 310719417 | 501(C)(3) | $6,000 | $0 | SOCIAL SERVICES |
| STEPHEN SILLER TUNNEL TO TOWERS | ||||||||
| 2361 HYLAN BLVD | STATEN ISLAND | NY | 10306 | 020554654 | 501(C)(3) | $10,000 | $0 | SOCIAL SERVICES |
| THRIVING EARTH COLLECTIVE | ||||||||
| 791 KARNER BLUE LANE | MORROW | OH | 45152 | 833274948 | 501(C)(3) | $10,000 | $0 | HEALTH AND RELATED |
| YMCA - RALPH STOLLE COUNTRYSIDE | ||||||||
| 1699 DEERFIELD RD | LEBANON | OH | 45036 | 510181689 | 501(C)(3) | $551,900 | $0 | HEALTH AND RELATED |
| ZOWEH MINISTRIES | ||||||||
| 3100 TOWER BLVD SUITE 950 | DURHAM | NC | 27572 | 841653748 | 501(C)(3) | $31,000 | $0 | SOCIAL SERVICES |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 20 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WARREN COUNTY FOUNDATION CHECKS IF THE ORGANIZATION IS TAX-EXEMPT USING IRS PUBLICATION 78 AND GUIDESTAR. FOR NON-DONOR DIRECTED GRANTS, THE GRANTS COMMITTEE REVIEWS WHETHER THE PROJECT MEETS WCF GRANT CRITERIA AS TO CHARITABLE PURPOSE OF THE GRANT. WHEN NECESSARY WCF FOLLOWS UP WITH THE RECIPIENT TO ENSURE THAT THE GRANT IS BEING USED FOR ITS INTENDED PURPOSE OR ITS SPECIFIC PROJECT. | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | Yes (1) | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 32B: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION USES LCNB BANK FOR THE SALE OF ANY STOCK DONATIONS | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | BOARD MEMBERS WRIGHT AND TINNIN HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS ANNE KREHBIEL, SPENCER CROPPER AND STEPHEN WILSON HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO EACH FINANCE COMMITTEE MEMBER FOR THEIR REVIEW BEFORE FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | IT IS THE RESPONSIBILITY OF THE TRUSTEES TO ANNUALLY DISCLOSE ALL RELATIONSHIPS, MEMBERSHIPS, EMPLOYMENT OR ANY OTHER INVOLVEMENT THAT MIGHT EXPLICITLY OR IMPLICITLY BE CONSTRUED AS A CONFLICT OF INTEREST. THIS INFORMATION IS REVIEWED BY THE FINANCE/INVESTMENT COMMITTEE OF THE BOARD. IF A BOARD MEMBER HAS A CONFLICT, THE BOARD MEMBER CANNOT VOTE ON THE ISSUE. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE EXECUTIVE COMMITTEE REVIEWS AND DECIDES COMPENSATION OF THE PRESIDENT & CEO ON AN ANNUAL BASIS. |
| FORM 990, PART VI, SECTION C, LINE 19 | FINANCIAL INFORMATION IS PROVIDED IN AN EFFORT TO BE TRANSPARENT AND ACCOUNTABLE TO OUR COMMUNITY. PUBLIC INSPECTION COPIES OF THE FORM 990, WCF ARTICILES OF INCORPORATION - CODE OF REGULATIONS AND AN ANNUAL REPORT TO THE COMMUNITY ARE AVAILABLE DURING NORMAL BUSINESS HOURS. |
| FORM 990, PART XII, LINE 2C | THE PROCESS USED TO OVERSEE THE AUDIT OF FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WARREN COUNTY FOUNDATION DEPOSITORY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 118 EAST MAIN STREET | AddressLine1Txt |
| City | LEBANON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311613467 | EIN |
| Primary Activities | HOLDS DEPOSITORY FUNDS FOR CHARITABLE PURPOSES | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | ACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE - THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. VARIOUS COURTS FOUND REASONABLE CAUSE SIMPLY TO BE THAT WHICH WOULD PROMPT AN ORDINARY INTELLIGENT PERSON TO ACT UNDER SIMILAR CIRCUMSTANCES AS THE TAXPAYER. THE TAXPAYER SATISFIES THE REASONABLE CAUSE CRITERIA BASED ON THE FOLLOWING FACTS:THE TAXPAYER IS COMPRISED OF MAINLY OF VOLUNTEERS EXCEPT FOR TWO EMPLOYEES, ONE PERSON IN THE FINANCIAL/ACCOUNTING AREA.UP THROUGH JUNE 30, 2023 THE TAXPAYER HAD FILED THEIR APPROPRIATE FORM 990 RETURNS ON A TIMELY BASIS.THE TAXPAYER HAD A TREMENDOUS AMOUNT OF GROWTH DURING THE JUNE 30, 2023 FISCAL YEAR AND ALSO CHANGED THEIR ACCOUNTING SYSTEMS DURING THE FISCAL YEAR. THE TAXPAYER UPGRADED FROM A BLACKBAUD PREMISE-BASED FINANCIAL EDGE SYSTEM TO A CLOUD-BASED APPLICATION FINANCIAL EDGE-NXT. CHANGING ITS ACCOUNTING SYSTEM DID NOT GO AS PLANNED AND THE TAXPAYER WAS NOT ABLE TO KEEP UP WITH THE ALL OF THE DEMANDS. THE TAXPAYER RECITIFIED THE SITUATION ON A GOING FORWARD BASIS. PRIOR TO THIS INCIDENT, THE TAXPAYER HAS HAD A GOOD HISTORY OF FILING ITS 990 FORMS AND OF PAYMENT COMPLIANCE. THE TAXPAYER ACTED LIKE ANY REASONABLE INDIVIDUAL UNDER A SIMILAR SITUATION. THE TAXPAYER HAS TAKEN THE NECESSARY STEPS TO ENSURE THAT IT WILL FILING ITS TAX RETURNS ON A TIMELY BASIS. FURTHERMORE, THE ESTIMATED AMOUNT OF PENALTY AND INTEREST THAT WOULD BE ASSESSED IF REASONABLE CAUSE IS NOT GRANTED WOULD BE SUCH A FINANCIAL DETRIMENT THAT IT WOULD INORDINATELY HARM THE ORGANIZATION'S ABILITY TO FUNCTION AND OPERATE. THE TAXPAYER IS COMPRISED OF MAINLY VOLUNTEERS, AND THE TAXPAYER WOULD SUFFER UNDUE HARDSHIP AS A RESULT OF ANY PENALTIES AND INTEREST ASSESSED. THE TAXPAYER RESPECTFULLY REQUESTS THAT THE IRS GRANTS ABATEMENT OF PENALTIES AND INTEREST DUE TO REASONABLE CAUSE FOR THE LATE FILING OF ITS JUNE 30, 2023 FORM 990 RETURN. THE TAXPAYER UNDERSTANDS THAT THIS TYPE OF PENALTY ABATEMENT IS BASED ON THE DISCRETION OF THE IRS AND APPRECIATES YOUR CONSIDERATION OF OUR REQUEST.WE HOPE THAT THE IRS WILL UNDERSTAND THAT THIS IS A ONCE IN A LIFE TIME SITUATION AND THAT APPROPRIATE STEPS HAVE BEEN TAKEN TO ENSURE COMPLIANCE IN THE FUTURE. | ExplanationTxt |
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