2023-11-03T16:17:39-07:00 2023-06-30 990 2022-07-01 311445684 NEW LEXINGTON HIGH SCHOOL ALUMNI ASSOCIATION NEWL 7403424802 PO Box 52 New Lexington OH 43764 William Nixon Treasurer 7403424802 2023-10-30 1 0 11 1 AAL2 X 2022 2023-04-26 12:10:37Z B Jane VanHorn 4246 State Route 37 E New Lexington OH 43764 854345 0 X www.nlhsalumni.org X 1988 OH Providing post high school scholarships to deserving graduates of New Lexington High School. 6 6 0 6 0 0 21205 8400 0 40550 70448 0 61755 78848 19000 48500 0 0 0 0 1704 13656 20704 62156 41051 16692 1387509 1415992 0 0 1387509 1415992 Providing scholarships to deserving graduates of New Lexington High School. 0 0 62156 48500 78848 Providing scholarships to deserving graduates of New Lexington High School. Fifty-two scholarship grants were paid in fiscal year 2022. Two grants of $1,250; Forty-four grants of $1,000; Two grants of $500; and Four grants of $250 0 0 0 62156 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 1 0 0 0 1 1 1 1 1 1 0 1 0 0 0 0 0 0 OH X William H Nixon 7403424802 204 Mill Street New Lexington OH 43764 X Lorie Tokie Vice President 0.25 0 X X 0 0 0 B Scott Berry Recording Secretary 0.38 0 X X 0 0 0 Martha Brame Scholarship Trustee 0.25 0 X X 0 0 0 B Jane VanHorn President 0.25 0 X 0 0 0 William H Nixon Treasurer 10 0 X 0 0 0 Jeannie M Allen Co-Treasurer 0.38 0 X 0 0 0 0 0 0 0 0 0 0 0 0 30 0 0 0 8370 0 8400 0 53552 53552 0 0 0 0 0 0 0 0 0 0 0 0 792393 0 775497 0 16896 0 16896 16896 0 0 0 0 78848 70448 0 0 0 0 48500 48500 12658 12658 998 998 62156 62156 0 0 135985 154770 1251524 1261222 1387509 1415992 0 0 X 1387509 1415992 0 0 1387509 1415992 1387509 1415992 X 16692 0 0 0 0 11791 X 0 0 0 X 67346 29390 31014 21205 8400 157355 67346 29390 31014 21205 8400 157355 102799 54556 36075 38255 34287 40550 53552 202719 360074 0.15151 0.1927 X Facts and Circumstances Test New Lexington Alumni Association ("NLAA") meets the "facts and circumstances" test for public support under Treas. Reg. 1.170A-9(f)(3) "NLAA" is organized and operated to attract new and additional public support from its community on a continuous basis. NLAA maintains a continuous and bona fide program for solicitation of funds from the community and its membership Treas. Reg. 1.17A-9(f)(3)(ii) NLAA annually solicits contributions from the community served by New Lexington School District and from graduates of New Lexington High School. Such annual solicitation is conducted (I) primarily by a mail solicitation conducted in the late spring around the time of prom, graduation, and NLAA's scholarship and awards banquet. (II) through an NLAA's annual scholarship and awards banquet and (III) through the NLAA website. The scope of this fund raising activity is reasonable in light of the NLAA's charitable purpose of providing scholarships to graduates of New Lexington High School. NLAA's solicitation activities are directed to the community that produces the recipients of NLAA's charitable activities and to persons with a past or present relationship with the community. Treas. Reg. 1.170A-9(f)(3)(ii). The percentage of NLAA's public support, 15.15% on this return, is higher than the minimum floor of 10% and less than half (45.5%) of the automatic mathematical public support standard of 33.3%. NLAA's percentage first dropped below 33.3% for 2018, when it declined to 28.35%. The cause of this decline can be attributed to a $50,000 contribution from donor, James G. Miller (class of 1955), rather than a decline in public support. Mr. Miller's annual contributions for the five years prior to 2018 were $10,000 in each of 2013, 2014, 2015, and 2016 and $15,000 in 2017. NLAA met the 33.3% mathematical public support standard in the five years leading up to 2018. Mr. Miller was again generous in 2019 and 2020, making a contribution of $25,000 in 2020. Mr. Mill died January 19, 2021. NLAA percentage of public support is skewed for 2019/2020, 2020/2021, and 2021/2022 by two factors (I) due to COVID restrictions, NLAA could not hold a 2020, 2021, or 2022 scholarship awards banquet and (II) James G. Miller's unusual contribution of $25,000 in 2019/2020. With no banquet, contributions from persons other than James G. Miller $17,346 in 2018/2019; to $4,390 in 2019/2020; increased slightly to $6,014 in 2020/2021; increased to $20,275 due to various donations including a $10,000 donation by Robert Williams (Class of 1952) in 2021/2022; Treas. Reg. 1.70A-9(f)(3)(iii)(A). NLAA receives support from a representative number of persons. Persons who are alumni of, or who have some other association with, New Lexington High School. Treas. Reg. 1.170A-9(f)(3)(iii)(B) NLAA's leadership is compromised of individuals elected pursuant to NLAA's governing documents by the members of the NLAA at the annual scholarship and awards banquet. All such individuals have one common bond with NLAA and each other; each is an alumnus of New Lexington High School. Treas. Reg. 1.170A-9(f)(3)(iii)(C). NLAA maintains a definitive program to accomplish its charitable work. Annually, NLAA awards scholarships to worthy graduates of New Lexington High School (approximately 550 students in four grades). From 2017 through 2022, NLAA awarded $170,575 in scholarship funds to 179 graduates; an average of $28,429 annually to 30 annual recipients, with a high of $48,500 in 2022 to 52 recipients. The increase in the amount of the awards and recipients in 2022 was due to the after effects of COVID and the number of recipients who had not requested payments due to the uncertain times during and following the pandemic. New Lexington is located in Perry County, Ohio, an economically depressed area on the edge of Appalachia. New Lexington has a population of 4335*. Median household income in New Lexington is $39,010*, well below the Ohio median of $61,938*. The poverty rate of New Lexington is 23.2%*, about 1.5 times the poverty rate for Ohio of 13.4%*. The education level for a bachelor's degree or higher in Ohio is 29.7%*. In New Lexington, the education level for a bachelor's degree or higher is 8%*, less than one-fourth the state level. NLAA's charitable activities meet the needs of the community within the New Lexington School District by providing scholarships to graduates of New Lexington High School, funds that support their opportunity to continue their education beyond high school, an opportunity they might otherwise not have without an NLAA scholarship. Treas. Reg. 1.170A(f)(3)(iii)(D)(ii). *Population, income, education statistics from Census Reporter (online 9/21/2023). The precise charitable activity of NLAA, providing "education activities in the case of an alumni association" is specifically recognized as a factor in favor of determining whether an organization is "publicly supported". by Treas. Reg 1.170A-9(f)(3)(iii)(E)(3). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 Two graduates were awarded $1250 scholarship awards in 2022/2023. 2 1250 0 Forty-fours graduates were awarded $1,000 awards in 2022/2023. 44 1000 0 Two graduates were awarded $500 awards in 2022/2023. 2 500 0 Four graduates were awarded $250 awards in 2022/2023. 4 250 0 Schedule I, Part I, Line 2 The organization awards scholarships annually that are paid out upon the graduates request in 2-4 year increments determined by the length of college originally indicated at the time of application. Form 990, Part VI, Section A, Line 2 William H. Nixon, Treasurer is the uncle of Jeannie M. Allen, Co-Treasurer. Form 990, Part VI, Section A, Line 6 Members join by submitting membership applications and paying $5 Membership fee. Form 990, Part VI, Section A, Line 7a Members who attend the September planning meeting elect the trustees and officers at that meeting. Form 990, Part VI, Section A, Line 7b Members who attend the monthly planning meetings may act to approve the decisions of the governing body. Form 990, Part VI, Section A, Line 9 B. Jane VanHorn 4246 State Route 37 E, New Lexington, OH 43764; Lori Tokie P.O. Box 925, New Lexington, OH 43764; B. Scott Berry 200 Fowlers Lane, New Lexington, OH 43764; William H. Nixon 204 Mill Street, New Lexington, OH 43764; Jeannie M. Allen 4190 Township Road 215 SE, New Lexington, OH 43764; Martha Brame 3636 Township Road 221 SE, New Lexington, OH 43764 Form 990, Part VI, Section B, Line 11b This 990 is reviewed by the treasurer after being prepared by a member as a volunteer. Copies of this 990 are provided to other officers and the trustees by personal delivery by the Treasurer and Co-Treasurer for their review. Form 990, Part VI, Section C, Line 19 None were requested. Form 990, Part XI, Line 9 During the transition from Morgan Stanley and the recording of investments "at cost" versus Merrill Lynch recording "fair market value" there were errors in recording practices including failure to record expenses for the financial advisory fee put in place during the transition.