2023-05-15T13:17:19-05:00 2022-06-30 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2021-07-01 311330325 DAYTON FOUNDATION CHARITABLE ACCOUNTS INC DAYT 9372220410 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 STEPHEN D DARNELL V.P. OF FINANCE 9372220410 2023-05-15 1 STEPHEN DARNELL 999009999 KEVIN HAGSTROM P01342096 9372993400 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z STEPHEN D DARNELL 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 519263 0 X WWW.DAYTONFOUNDATION.ORG X 1991 OH SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENTDAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. IS A SECTION 509(A)(3) SUPPORTING ORGANIZATION TO THE DAYTON FOUNDATION, INC., A SECTION 501(C)(3) PUBLICLY SUPPORTED COMMUNITY FOUNDATION. THE DAYTON FOUNDATION IS THE SOLE MEMBER OF THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. THE DAYTON FOUNDATION FORMED DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. AS A DONOR-DESIGNATED ENDOWMENT FUND TO CONDUCT ACTIVITIES TO RAISE MONEY AND GIFTS OF PROPERTY FROM INTERESTED INDIVIDUALS, CORPORATIONS, BUSINESS ORGANIZATIONS, GROUPS AND ASSOCIATIONS, AND DISTRIBUTE SUCH FUNDS EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IN A MANNER SUPPORTIVE OF THE CHARITABLE PURPOSES OF THE DAYTON FOUNDATION. 15 15 0 0 0 0 113097 26500 0 0 509710 492763 0 0 622807 519263 343271 303801 0 0 0 0 0 0 0 616755 496377 960026 800178 -337219 -280915 7712537 6007611 7712537 6007611 0 0 X DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. IS A SECTION 509(A)(3) SUPPORTING ORGANIZATION TO THE DAYTON FOUNDATION, INC., A SECTION 501(C)(3) PUBLICLY SUPPORTED COMMUNITY FOUNDATION. THE DAYTON FOUNDATION IS THE SOLE MEMBER OF THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. THE DAYTON FOUNDATION FORMED DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. AS A DONOR-DESIGNATED ENDOWMENT FUND TO CONDUCT ACTIVITIES TO RAISE MONEY AND GIFTS OF PROPERTY FROM INTERESTED INDIVIDUALS, CORPORATIONS, BUSINESS ORGANIZATIONS, GROUPS AND ASSOCIATIONS, AND DISTRIBUTE SUCH FUNDS EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IN A MANNER SUPPORTIVE OF THE CHARITABLE PURPOSES OF THE DAYTON FOUNDATION. 0 0 691525 303801 DURING THE YEAR, THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. APPROVED 140 GRANTS TO 101 DIFFERENT CHARITABLE ORGANIZATIONS FROM 20 FUNDS. 691525 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X THE ORGANIZATION 9372220410 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 RAKESH ARORA GOVERNING BOARD MEMBER 0.25 X 0 0 0 DAVID T MILLER GOVERNING BOARD MEMBER 0.25 X 0 0 0 ANITA J MOORE GOVERNING BOARD MEMBER 0.25 X 0 0 0 J NORMAN ECKSTEIN GOVERNING BOARD MEMBER 0.25 X 0 0 0 L TONY ORTIZ GOVERNING BOARD MEMBER 0.25 X 0 0 0 JAMES R PANCOAST GOVERNING BOARD MEMBER 0.25 X 0 0 0 WILLIAM L GILLISPIE GOVERNING BOARD MEMBER 0.25 X 0 0 0 LISA E HANAUER GOVERNING BOARD MEMBER 0.25 X 0 0 0 MAUREEN A LYNCH GOVERNING BOARD MEMBER 0.25 X 0 0 0 MARVA COSBY CHAIR, GOVERNING BOARD 0.25 X 0 0 0 THOMAS J BECKER GOVERNING BOARD MEMBER 0.25 X 0 0 0 GEORGE E FOREST GOVERNING BOARD MEMBER 0.25 X 0 0 0 CASSIE BARLOW GOVERNING BOARD MEMBER 0.25 X 0 0 0 JANICE L CULVER GOVERNING BOARD MEMBER 0.25 X 0 0 0 JAMES VAUGHN GOVERNING BOARD MEMBER 0.25 X 0 0 0 MICHAEL M PARKS PRESIDENT/SECRETARY 0.75 X 0 618625 20565 STEPHEN D DARNELL V.P. FINANCE 0.75 X 0 138585 15478 JOSEPH B BALDASARE CHIEF DEVELOPMENT OFFICER 0.75 X 0 174354 76 S TRACIE BOSHEARS ASSISTANT TREASURER 0.75 X 0 67470 4063 MICHELLE LOVELY V.P. DEVELOPMENT 0.75 X 0 166370 18235 JEANNE S HOLIHAN ADMINISTRATION VP 0.75 X 0 170401 216 CHRIS SMITH VP MARKETING & PUBLIC RELA 0.75 X 0 121050 6502 BARBRA STONEROCK COMMUNITY ENGAGEMENT 0.75 X 0 136375 531 0 1593230 65666 0 0 1 0 0 8000 18500 26500 129763 129763 363000 0 363000 363000 363000 519263 0 0 492763 303801 303801 52589 52589 387724 387724 MISC--SEE SCHEDULE O 53096 53096 MISC--SEE SCHEDULE O 2968 2968 800178 691525 108653 0 140873 133906 2125 1139 7569539 5872566 7712537 6007611 9500 0 7703037 6007611 7712537 6007611 X 0 0 7712537 6007611 X -280915 -1414512 1695427 X X 0 1 X 1 0 X X 1 THE DAYTON FOUNDATION 316027287 7 1 800178 0 1 800178 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 23 18500 303801 6007611 1 1 0 AGENT LIABILITIES 6007611 6007611 X PART X, LINE 2: THE FOUNDATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE FOUNDATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE FOUNDATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2022. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2019 THROUGH 2021 COULD BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. HOWEVER, THERE ARE NO AUDITS OR EXAMINATIONS IN PROGRESS. 1 DAYTON HISTORY 1000 CARILLON BOULEVARD DAYTON OH 454092023 316027287 501 C3 5200 0 UNRESTRICTED AND VARIOUS PROJECTS FIRST UNITED METHODIST CHURCH 113 W CENTRAL AVENUE VAN WERT OH 45891 344451869 501 C3 10000 0 VARIOUS PROJECTS FRIENDS OF AULLWOOD INC 1000 AULLWOOD ROAD DAYTON OH 454141129 310968010 501 C3 10300 0 UNRESTRICTED GUTTMACHER INSTITUTE 125 MAIDEN LANE 7TH FLOOR NEW YORK NY 10038 132890727 501 C3 7500 0 UNRESTRICTED HOUSE OF BREAD PO BOX 60277 DAYTON OH 45406 311076425 501 C3 7500 0 UNRESTRICTED KNOX COLLEGE OFFICE OF DEVELOPMENT GALESBURG IL 61401 370673513 501 C3 7500 0 UNRESTRICTED MULTIPLE MYELOMA RESEARCH FOUNDATION 383 MAIN AVENUE 5TH FLOOR NORWALK CT 06851 061504413 501 C3 7000 0 UNRESTRICTED NATIONAL FAMILY PLANNING AND REPRODUCTIVE HEALTH ASSOC INC 1025 VERMONT AVENUE NW SUITE 800 WASHINGTON DC 20005 237323629 501 C3 7500 0 UNRESTRICTED NATIONWIDE CHILDRENS HOSPITAL FOUNDATION 700 CHILDRENS DRIVE COLUMBUS OH 43215 311036370 501 C3 48000 0 RESPITE/RECHARGE ROOMS THE SALVATION ARMY EAST TERRITORY RAY AND JOAN KROC CORPS COMMUNITY CENTER 1000 N KEOWEE ST DAYTON OH 45404 135562351 501 C3 9200 0 UNRESTRICTED SOUTHEASTERN GUIDE DOGSINC 4210 77TH STREET E PALMETTO FL 34221 592252352 501 C3 7500 0 UNRESTRICTED WAWASEE AREA CONSERVANCY FOUNDATION INC PO BOX 548 SYRACUSE IN 46567 351832807 501 C3 7500 0 UNRESTRICTED CHAMINADE JULIENNE CATHOLIC HIGH SCHOOL 505 S LUDLOW ST DAYTON OH 45402 310832408 501 C3 10200 0 UNRESTRICTED AND VARIOUS PROJECTS AMERICAN RED CROSS 370 W FIRST ST DAYTON OH 45402 530196605 501 C3 8100 0 UNRESTRICTED CATHOLIC COMMUNITY FOUNDATION FOR THE ARCHIOCESE OF CINCINNATI 100 E EIGHT ST SECOND FLOOR CINCINNATI OH 45202 465162928 501 C3 10000 0 UNRESTRICTED KETTERING MEDICAL CENTER FOUNDATION 3535 SOUTHERN BLVD KETTERING OH 45429 237419897 501 C3 7000 0 VARIOUS PROJECTS PLANNED PARENTHOOD 123 WILLIAM ST 10TH FLOOR NEW YORK NY 10038 131644147 501 C3 7500 0 RESTRICTED TO USA RIVERSIDE COMMUNITY CARE INC 270 BRIDGE ST SUITE 301 DEDHAM MA 02026 043097170 501 C3 12859 0 UNRESTRICTED 26 PART I, LINE 2: AS DETAILED IN THE ENTITY'S ARTICLES OF INCORPORATION, DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. REVIEWS ALL RECOMMENDATIONS FOR THE USE OF GRANT FUNDS TO ASSURE THAT THEY WILL BE USED EXCLUSIVELY FOR CHARITABLE PURPOSES. ALL DISTRIBUTIONS ARE MADE DIRECTLY TO THE CHARITABLE ORGANIZATION TO WHICH THE GRANT IS AWARDED. ALL GRANT APPLICATIONS ARE REVIEWED TO INSURE THAT DISTRIBUTIONS WILL NOT BE USED FOR ANY PRIVATE BENEFIT OR FOR ANY POLITICAL ACTIVITIES OR CAMPAIGNS. X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL M PARKS PRESIDENT/SECRETARY 0 398000 0 123000 0 97625 0 0 0 20565 0 639190 0 0 MICHELLE LOVELY V.P. DEVELOPMENT 0 152015 0 14355 0 0 0 0 0 18235 0 184605 0 0 JOSEPH B BALDASARE CHIEF DEVELOPMENT OFFICER 0 160120 0 0 0 14234 0 0 0 76 0 174430 0 0 JEANNE S HOLIHAN ADMINISTRATION VP 0 157167 0 0 0 13234 0 0 0 216 0 170617 0 0 STEPHEN D DARNELL V.P. FINANCE 0 125592 0 0 0 12993 0 0 0 15478 0 154063 0 0 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES THE DAYTON FOUNDATION, INC., A RELATED ORGANIZATION, TO PROCESS NON-CASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE E-MAILED TO THE OFFICERS OF THE GOVERNING BODY FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD AND COMMITTEE MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF FUNDS HELD FOR OTHERS 1,695,427. FORM 990, PART XII, LINE 2C: THE PROCESSES FOR OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART IX, LINE 24A, OTHER EXPENSES: ADMINISTRATIVE FEES PAID TO THE DAYTON FOUNDATION. OPERATING EXPENSES ARE PAID BY THE DAYTON FOUNDATION, INC. FUNDS IN THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. ARE ASSESSED FEES THAT ARE TRANSFERRED TO THE DAYTON FOUNDATION, INC. TO OFFSET THE COSTS INCURRED TO OPERATE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. FORM 990, PART IX, LINE 24B, OTHER EXPENSES: LIQUIDATION FEES PAID ON GIFTS OF SECURITIES AND CREDIT CARD FEES. STATEMENT REGARDING OPERATING EXPENSES: THE DAYTON FOUNDATION, AS IT IS KNOWN PUBLICLY, IS COMPOSED OF A NUMBER OF LEGAL ENTITIES. THE TOTAL ASSETS OF ALL THESE ENTITIES COMPRISE THE ORGANTIZATION THAT THE PUBLIC KNOWS AS "THE DAYTON FOUNDATION." THE PRIMARY RELATED ENTITIES ARE: DAYTON FOUNDATION DEPOSITORY EIN 31-1044298, DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. EIN 31-1330325, AND DAYTON FOUNDATION PLUS, INC., EIN 54-2101090. THE OPERATING EXPENSES FOR THESE FOUR PRIMARY ENTITIES RESIDE WITH THE DAYTON FOUNDATION, EIN 31-6027287. EVEN THOUGH THEY ARE USED TO SERVICE ALL OF THESE ENTITES. IN TOTAL, TWELVE LEGAL ENTITIES COMPRISE THE DAYTON FOUNDATION. THE DAYTON FOUNDATION 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 316027287 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) N/A 0 THE DAYTON FOUNDATION DEPOSITORY 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 311044298 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) THE DAYTON FOUNDATION 0 THE DAYTON FOUNDATION PLUS INC 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 542101090 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE OHIO COMMUNITY POOLED ANNUITY TRUST 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 593788888 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE DISABILITY FOUNDATION 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 311725978 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 GREENER PASTURES FOUNDATION 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 311725746 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HUNDRED CLUB OF DAYTON 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 237046227 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HARRY W AND MARGARET MOORE FOUNDATION INC 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 316040186 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 LEARN TO EARN DAYTON 1401 S MAIN STREET SUITE 100 DAYTON OH 45409 810823777 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1