RAMSER ARBORETUM: Form 990PF, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- RAMSER ARBORETUM (EIN 31-1470524)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-15
- IRS object ID
- 202512279349101101
- Schema version
- 2024v5.2
- 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-PF
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Land Etc Schedule2
- Legal Fees Schedule
- Other Assets Schedule
- Other Decreases Schedule
- Other Expenses Schedule
- Other Income Schedule2
- Other Increases Schedule
- Other Liabilities Schedule
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-08-15T15:08:15-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 852877429 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Williams & Williams LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1011 Shady Ln | AddressLine1Txt |
| City | Ashland | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 44805 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311470524 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RAMSER ARBORETUM | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RAMS | BusinessNameControlTxt |
| Phone | 7403922941 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20718 DANVILLE-AMITY ROAD | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MARK R RAMSER | PersonNm |
| Person Title | SECRETARY/TREAS | PersonTitleTxt |
| Signature | 2025-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Mary A Williams | PreparerPersonNm |
| PTIN | P00226154 | PTIN |
| Phone | 4192811869 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $9,864,551 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $453,500 | ContriRcvdRevAndExpnssAmt |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Interest On Sav Rev And Expnss | $5,484 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $5,484 | InterestOnSavNetInvstIncmAmt |
| Interest On Savings Adj Net Incm | $5,484 | InterestOnSavingsAdjNetIncmAmt |
| Dividends Rev And Expnss | $75,382 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $75,382 | DividendsNetInvstIncmAmt |
| Dividends Adj Net Incm | $75,382 | DividendsAdjNetIncmAmt |
| Gross Rents Rev And Expnss | $35,581 | GrossRentsRevAndExpnssAmt |
| Gross Rents Net Invst Incm | $35,581 | GrossRentsNetInvstIncmAmt |
| Gross Rents Adj Net Incm | $35,581 | GrossRentsAdjNetIncmAmt |
| Net Rental Income Or Loss | -$2,484 | NetRentalIncomeOrLossAmt |
| Net Gain Sale Ast Rev And Expnss | $37,921 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $99,011 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $37,921 | CapGainNetIncmNetInvstIncmAmt |
| Net ST Capital Gain Adj Net Incm | $8,910 | NetSTCapitalGainAdjNetIncmAmt |
| Other Income Rev And Expnss | $1,368 | OtherIncomeRevAndExpnssAmt |
| Other Income Net Invst Incm | $1,368 | OtherIncomeNetInvstIncmAmt |
| Other Income Adj Net Incm | $1,368 | OtherIncomeAdjNetIncmAmt |
| Total Rev And Expnss | $609,236 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $155,736 | TotalNetInvstIncmAmt |
| Total Adj Net Incm | $126,725 | TotalAdjNetIncmAmt |
| Legal Fees Rev And Expnss | $1,900 | LegalFeesRevAndExpnssAmt |
| Legal Fees Dsbrs Chrtbl | $1,900 | LegalFeesDsbrsChrtblAmt |
| Accounting Fees Rev And Expnss | $2,800 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Chrtbl Prps | $2,800 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $1,000 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Dsbrs Chrtbl | $1,000 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $26,439 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $1 | TaxesNetInvstIncmAmt |
| Taxes Dsbrs Chrtbl | $26,438 | TaxesDsbrsChrtblAmt |
| Deprec And Dpltn Rev And Expnss | $27,221 | DeprecAndDpltnRevAndExpnssAmt |
| Deprec And Dpltn Net Invst Incm | $11,938 | DeprecAndDpltnNetInvstIncmAmt |
| Deprec And Dpltn Adj Net Incm | $15,283 | DeprecAndDpltnAdjNetIncmAmt |
| Other Expenses Rev And Expnss | $53,274 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $26,332 | OtherExpensesNetInvstIncmAmt |
| Other Expenses Dsbrs Chrtbl | $26,942 | OtherExpensesDsbrsChrtblAmt |
| Tot Opr Expenses Rev And Expnss | $112,634 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $38,271 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $15,283 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $59,080 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $4,265 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $4,265 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $116,899 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $38,271 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $15,283 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $63,345 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $492,337 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $117,465 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $111,442 | AdjustedNetIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $85,150 | CashBOYAmt |
| Cash EOY | $55,739 | CashEOYAmt |
| Cash EOYFMV | $55,739 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $200,000 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $209,947 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $209,947 | SavAndTempCashInvstEOYFMVAmt |
| Acct Rcvbl | $765 | AcctRcvblAmt |
| Acct Rcvbl EOY | $765 | AcctRcvblEOYAmt |
| Acct Rcvbl EOYFMV | $765 | AcctRcvblEOYFMVAmt |
| Other Nts And Loans Rcvbl | $151,009 | OtherNtsAndLoansRcvblAmt |
| Other Nts And Loans Rcvbl BOY | $151,809 | OtherNtsAndLoansRcvblBOYAmt |
| Other Nts And Loans Rcvbl EOY | $151,009 | OtherNtsAndLoansRcvblEOYAmt |
| Other Nts And Loans Rcvbl EOYFMV | $151,009 | OtherNtsAndLoansRcvblEOYFMVAmt |
| Corporate Stock BOY | $2,453,640 | CorporateStockBOYAmt |
| Corporate Stock EOY | $3,206,961 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $3,206,961 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $1,887,659 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $2,169,247 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $2,169,247 | OtherInvestmentsEOYFMVAmt |
| Land Bldg Equip Cost Or Other Bss | $4,412,278 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $433,397 | LandBldgEquipAccumDeprecAmt |
| Land BOY | $3,483,468 | LandBOYAmt |
| Land EOY | $3,978,881 | LandEOYAmt |
| Land EOYFMV | $3,978,881 | LandEOYFMVAmt |
| Other Assets BOY | $92,414 | OtherAssetsBOYAmt |
| Other Assets EOY | $92,002 | OtherAssetsEOYAmt |
| Other Assets EOYFMV | $92,002 | OtherAssetsEOYFMVAmt |
| Total Assets BOY | $8,354,140 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,864,551 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $9,864,551 | TotalAssetsEOYFMVAmt |
| Accounts Payable BOY | $2,737 | AccountsPayableBOYAmt |
| Accounts Payable EOY | $1,778 | AccountsPayableEOYAmt |
| Other Liabilities EOY | $136 | OtherLiabilitiesEOYAmt |
| Total Liabilities BOY | $2,737 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,914 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
| Retained Earning BOY | $8,351,403 | RetainedEarningBOYAmt |
| Retained Earning EOY | $9,862,637 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $8,351,403 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $9,862,637 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $8,354,140 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $9,864,551 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $8,351,403 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $492,337 | ExcessRevenueOverExpensesAmt |
| Other Increases | $1,020,533 | OtherIncreasesAmt |
| Subtotal | $9,864,273 | SubtotalAmt |
| Other Decreases | $1,636 | OtherDecreasesAmt |
| Tot Net Ast Or Fund Balances EOY | $9,862,637 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | AcquiredAcquiredDt | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|---|
| FIDELITY BLUE CHIP GROWTH | P | 2023-12-22 | 2024-04-08 | $70,000 | $61,090 | $8,910 | $8,910 |
| Capital Gain Dividends | $29,011 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $37,921 | CapitalGainNetIncomeAmt |
| Net Short Term Capital Gain Loss | $8,910 | NetShortTermCapitalGainLossAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Income Excise Tax | $1,633 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $1,633 | SubtotalAmt |
| Tax Based On Investment Income | $1,633 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $1,500 | EstimatedPlusOvpmtIncmTxAmt |
| Extsn Request Income Tax Paid | $1,000 | ExtsnRequestIncomeTaxPaidAmt |
| Total Payments And Credits | $2,500 | TotalPaymentsAndCreditsAmt |
| Form2220 Attached | Yes (X) | Form2220AttachedInd |
| Overpayment | $867 | OverpaymentAmt |
| Applied To ES Tax | $867 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | OH | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | Yes (true) | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SUSAN E RAMSER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7403922941 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 20718 DANVILLE-AMITY ROAD | AddressLine1Txt |
| City | MOUNT VERNON | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43050 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | false | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | false | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|---|---|---|---|
| SUSAN E RAMSER | ||||||
| 407 E GAMBIER STREET | MOUNT VERNON | OH | 43050 | President | 5.00 | $0 |
| MARK R RAMSER | ||||||
| 104 DUFF STREET | GAMBIER | OH | 43022 | SECRETARY/TREAS | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Comp Of Hghst Pd Empl Or NONE | NONE | CompOfHghstPdEmplOrNONETxt |
| Comp Of Hghst Pd Cntrct Or NONE | NONE | CompOfHghstPdCntrctOrNONETxt |
Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description1 | APPROXIMATELY 5 MILES OF TRAILS ARE OPEN TO THE PUBLIC, FREE OF CHARGE, FOR HIKING, HUNTING AND SKIING. PLANNING ON RENOVATION WORK WAS STARTED FOR A BUILDING TO HOUSE THE ARBORETUM OFFICES AND LIBRARY. A RESTROOM FACILITY IS ALSO ON SITE FOR COMMUNITY USE. | Description1Txt |
| Expenses1 | $63,345 | Expenses1Amt |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $4,934,514 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $242,886 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $0 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $5,177,400 | TotalFMVOfUnusedAssetsAmt |
| Reduction Claimed | $0 | ReductionClaimedAmt |
| Adjusted Total FMV Of Unused Ast | $5,177,400 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $77,661 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $5,099,739 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $254,987 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sect4942j3j5 Fndtn And Frgn Org | Yes (X) | Sect4942j3j5FndtnAndFrgnOrgInd |
PF Qualifying Distributions PFQualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $63,345 | ExpensesAndContributionsAmt |
| Charitable Assets Acquis Paid | $69,134 | CharitableAssetsAcquisPaidAmt |
| Qualifying Distributions | $132,479 | QualifyingDistributionsAmt |
Private Operating Foundations PrivateOperatingFoundationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Fndtn Ruling | 1996-09-01 | PrivateOperatingFndtnRulingDt |
| Section4942j3 | Yes (X) | Section4942j3Ind |
Lessor Adj Net Incm Min Invst Ret LessorAdjNetIncmMinInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $111,442 | CurrentYearAmt |
| Year1 | $107,899 | Year1Amt |
| Year2 | $133,074 | Year2Amt |
| Year3 | $116,876 | Year3Amt |
| Total | $469,291 | TotalAmt |
Pct85 Lessor Adj Incm Or Min Ret Pct85LessorAdjIncmOrMinRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $94,726 | CurrentYearAmt |
| Year1 | $91,714 | Year1Amt |
| Year2 | $113,113 | Year2Amt |
| Year3 | $99,345 | Year3Amt |
| Total | $398,898 | TotalAmt |
Qualifying Distributions QualifyingDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $132,479 | CurrentYearAmt |
| Year1 | $80,905 | Year1Amt |
| Year2 | $68,377 | Year2Amt |
| Year3 | $131,534 | Year3Amt |
| Total | $413,295 | TotalAmt |
Qualifying Distri Made Drt QualifyingDistriMadeDrtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $132,479 | CurrentYearAmt |
| Year1 | $80,905 | Year1Amt |
| Year2 | $68,377 | Year2Amt |
| Year3 | $131,534 | Year3Amt |
| Total | $413,295 | TotalAmt |
Two Thirds Minimum Invst Ret TwoThirdsMinimumInvstRetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year | $169,991 | CurrentYearAmt |
| Year1 | $149,073 | Year1Amt |
| Year2 | $139,543 | Year2Amt |
| Year3 | $122,579 | Year3Amt |
| Total | $581,186 | TotalAmt |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (3 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt |
|---|---|---|---|---|---|
| JOY OF LIVING MINISTRIES INC | |||||
| 18860 DODD RD | BRINKHAVEN | OH | 43006 | CASH DONATION FOR SUMMER CAMPS | $3,990 |
| EXPERIENCE MOUNT VERNON | |||||
| 301 BURGESS STREET | MOUNT VERNON | OH | 43050 | CASH DONATION-CITY | $175 |
| MOUNT VERNON ROTARY FOUNDATION | |||||
| PO BOX 1207 | MOUNT VERNON | OH | 43050 | CASH DONATION FOR GOLF OUTING | $100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $4,265 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $5,484 | ExclusionAmt |
Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $75,382 | ExclusionAmt |
Net Rental Income Personal Prop NetRentalIncomePersonalPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | -$2,484 | ExclusionAmt |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $29,011 | ExclusionAmt |
| Related Or Exempt Function Incm | $8,910 | RelatedOrExemptFunctionIncmAmt |
Other Revenue Described OtherRevenueDescribedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OIL AND GAS ROYALTY | Desc |
| Exclusion | 15 | ExclusionCd |
| Exclusion | $1,368 | ExclusionAmt |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $108,761 | ExclusionAmt |
| Related Or Exempt Function Incm | $8,910 | RelatedOrExemptFunctionIncmAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $117,671 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,800 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $2,800 | DisbursementsCharitablePrpsAmt |
Depreciation Schedule DepreciationSchedule
Depreciation Property DepreciationPropertyGrp (5 entries)
| PropertyPropertyDesc | AcquiredAcquiredDt | Cost Or Other BasisCostOrOtherBasisAmt | Prior Year DepreciationPriorYearDepreciationAmt | Computation MethodComputationMethodTxt | RtRt | Current Year ExpenseCurrentYearExpenseAmt | Adjusted Net IncomeAdjustedNetIncomeAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|---|---|---|---|---|
| BUILDINGS | 2008-12-31 | $966,187 | $155,918 | SL | 0.0256 | $11,068 | $11,068 | |
| BUILDINGS | 2023-12-31 | $441,777 | $145,631 | SL | 0.0364 | $11,938 | $11,938 | |
| EQUIPMENT | 2014-12-31 | $83,270 | $82,389 | 200DB | $136 | $136 | ||
| LEASEHOLD IMPROVEMENTS | 2014-12-31 | $21,632 | $21,344 | 150DB | $288 | $288 | ||
| BUILDING | 2024-08-08 | $394,260 | SL | 0.0096 | $3,791 | $3,791 |
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Stock | STOCKS | StockNm |
| EOY Book Value | $3,206,961 | EOYBookValueAmt |
| EOYFMV | $3,206,961 | EOYFMVAmt |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | COMMUNITY FDN-RAMSER ARBORETUM FUND | CategoryOrItemTxt |
| Listed At Cost Or FMV | FMV | ListedAtCostOrFMVCd |
| Book Value | $2,169,247 | BookValueAmt |
| EOYFMV | $2,169,247 | EOYFMVAmt |
Land Etc Schedule2 LandEtcSchedule2
Land Etc LandEtcGrp (5 entries)
| Category Or ItemCategoryOrItemTxt | Cost Or Other BasisCostOrOtherBasisAmt | Accumulated DepreciationAccumulatedDepreciationAmt | Book ValueBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|---|
| Furniture and Fixtures | $30,055 | $29,311 | $744 | $744 |
| Machinery and Equipment | $53,214 | $53,214 | ||
| Buildings | $1,408,264 | $329,240 | $1,079,024 | $1,079,024 |
| Improvements | $21,632 | $21,632 | ||
| Land | $2,899,113 | $2,899,113 | $2,899,113 |
Legal Fees Schedule LegalFeesSchedule
Legal Fees LegalFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | LEGAL FEES | CategoryTxt |
| Legal Fees | $1,900 | LegalFeesAmt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,900 | DisbursementsCharitablePrpsAmt |
Other Assets Schedule OtherAssetsSchedule
Other Assets Schedule OtherAssetsScheduleGrp (6 entries)
| DescDesc | BOY Book ValueBOYBookValueAmt | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|---|
| ACCRUED INTEREST GREENTOWN | $56,113 | $56,113 | $56,113 |
| ANTIQUES | $502 | $502 | $502 |
| BOOKS | $1,178 | $1,178 | $1,178 |
| SAWED TIMBER | $4,133 | $4,133 | $4,133 |
| SCHOOL BUS | $21,000 | $21,000 | $21,000 |
| STATUE | $9,076 | $9,076 | $9,076 |
Other Decreases Schedule OtherDecreasesSchedule
Other Decreases Detail OtherDecreasesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL INCOME TAX EXPENSE | Desc |
| Amt | $1,636 | Amt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp (13 entries)
| DescDesc | Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| ADMINISTRATIVE EXPENSES | $3,028 | $3,028 | |
| ADVERTISING | $1,884 | $1,884 | |
| DEPLETION EXPENSE | $205 | $205 | |
| DUES | $200 | $200 | |
| EQUIPMENT RENTAL | $3,397 | $3,397 | |
| EQUIPMENT REPAIRS | $167 | $167 | |
| INSURANCE | $10,091 | $10,091 | |
| MAINTENANCE EXPENSE | $35 | $35 | |
| MISCELLANEUS EXPENSE | $75 | $75 | |
| OFFICE EXPENSE | $870 | $870 | |
| Rental Expenses | $26,127 | $26,127 | |
| SUPPLIES | $501 | $501 | |
| UTILITIES | $6,694 | $6,694 |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OIL AND GAS ROYALTY | Desc |
| Revenue And Expenses Per Books | $1,368 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $1,368 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $1,368 | AdjustedNetIncomeAmt |
Other Increases Schedule OtherIncreasesSchedule
Other Increases Detail OtherIncreasesDetail (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PERCENTAGE DEPLETION | $205 |
| UNREALIZED INCREASE IN INVESTMENTS | $1,020,328 |
Other Liabilities Schedule OtherLiabilitiesSchedule
Other Liabilities Detail OtherLiabilitiesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEDERAL INCOME TAX | Desc |
| EOY Book Value | $136 | EOYBookValueAmt |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | PROFESSIONAL FEES | CategoryTxt |
| Amt | $1,000 | Amt |
| Net Investment Income | $0 | NetInvestmentIncomeAmt |
| Adjusted Net Income | $0 | AdjustedNetIncomeAmt |
| Disbursements Charitable Prps | $1,000 | DisbursementsCharitablePrpsAmt |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (3 entries)
| CategoryCategoryTxt | AmtAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|---|
| REAL ESTATE TAXES | $26,238 | $26,238 | |
| SEVERANCE TAX | $1 | $1 | |
| STATE TAX | $200 | $200 |
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