SELAH FOUNDATION INC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: SELAH FOUNDATION INC (EIN 80-0772940)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-14
IRS object ID: 202543189349100844
Schema version: 2024v5.0
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-PF
Schedule B
Accounting Fees Schedule
Other Expenses Schedule
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-14T10:06:50-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt
Disaster Relief	FEMA DR-4860-KY	DisasterReliefTxt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	271180831	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CERITY PARTNERS	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	310 RING RD	AddressLine1Txt
City	ELIZABETHTOWN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42701	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	800772940	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SELAH FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SELA	BusinessNameControlTxt
Phone	2703127001	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	162 STONEY POINT COURT	AddressLine1Txt
City	ELIZABETHTOWN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42701	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	R PHILIP CLEMENTS	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Signature	2025-11-13	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	SARAH DURHAM	PreparerPersonNm
PTIN	P00955189	PTIN
Phone	2709909000	PhoneNum
Preparation	2025-11-13	PreparationDt

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)
Special Condition	FEMA DR-4860-KY	SpecialConditionDesc
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,294,352	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Contri Rcvd Rev And Expnss	$220,000	ContriRcvdRevAndExpnssAmt
Interest On Sav Rev And Expnss	$58,412	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$58,412	InterestOnSavNetInvstIncmAmt
Total Rev And Expnss	$278,412	TotalRevAndExpnssAmt
Total Net Invst Incm	$58,412	TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss	$800	AccountingFeesRevAndExpnssAmt
Taxes Rev And Expnss	$585	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$844	OtherExpensesRevAndExpnssAmt
Tot Opr Expenses Rev And Expnss	$2,229	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$0	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$323,142	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$323,142	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$325,371	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$0	TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl	$323,142	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$46,959	ExcessRevenueOverExpensesAmt
Net Investment Income	$58,412	NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$1,341,311	CashBOYAmt
Cash EOY	$1,294,352	CashEOYAmt
Cash EOYFMV	$1,294,352	CashEOYFMVAmt
Total Assets BOY	$1,341,311	TotalAssetsBOYAmt
Total Assets EOY	$1,294,352	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,294,352	TotalAssetsEOYFMVAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind
Retained Earning BOY	$1,341,311	RetainedEarningBOYAmt
Retained Earning EOY	$1,294,352	RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY	$1,341,311	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$1,294,352	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$1,341,311	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$1,294,352	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$1,341,311	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$46,959	ExcessRevenueOverExpensesAmt
Subtotal	$1,294,352	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$1,294,352	TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$812	InvestmentIncomeExciseTaxAmt
Subtotal	$812	SubtotalAmt
Tax Based On Investment Income	$812	TaxBasedOnInvestmentIncomeAmt
Form2220 Attached	Yes (X)	Form2220AttachedInd
Es Penalty	$32	EsPenaltyAmt
Tax Due	$844	TaxDueAmt

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
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	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
Individual With Books	R PHILIP CLEMENTS	IndividualWithBooksNm
Phone	2703127001	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	3800 N OCEAN BLVD	AddressLine1Txt
City	SINGER ISLAND	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33404	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
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 (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
DENISE CLEMENTS
3800 N OCEAN BLVD	SINGER ISLAND	FL	33404	PRESIDENT	1.00	$0	$0	$0
R PHILIP CLEMENTS
3800 N OCEAN BLVD	SINGER ISLAND	FL	33404	VICE PRESIDE	000.00	$0	$0	$0
WILLIAM CLEMENTS
504 WINDOVER DR	LOUISVILLE	KY	40207	SECRETARY	000.00	$0	$0	$0
KARSTEN CLEMENTS
606 MEMORY LANE	ELIZABETHTOWN	KY	42701	TREASURER	000.00	$0	$0	$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

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Description1	N/A	Description1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$46,959	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$46,959	TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast	$46,959	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$704	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$46,255	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$2,313	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Minimum Investment Return	$2,313	MinimumInvestmentReturnAmt
Tax Based On Investment Income	$812	TaxBasedOnInvestmentIncomeAmt
Total Tax	$812	TotalTaxAmt
Distributable Before Adj	$1,501	DistributableBeforeAdjAmt
Distributable Before Ded	$1,501	DistributableBeforeDedAmt
Distributable As Adjusted	$1,501	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$323,142	ExpensesAndContributionsAmt
Qualifying Distributions	$323,142	QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$1,501	DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5	$8,715	ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4	$5,731	ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3	$435	ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr1	$48,055	ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov	$62,936	TotalExcessDistributionCyovAmt
Qualifying Distributions	$323,142	QualifyingDistributionsAmt
Applied To Current Year	$1,501	AppliedToCurrentYearAmt
Remaining Distri From Corpus	$321,641	RemainingDistriFromCorpusAmt
Total Corpus	$384,577	TotalCorpusAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5	$8,715	ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr	$375,862	ExcessDistriCyovToNextYrAmt
Excess From Year4	$5,731	ExcessFromYear4Amt
Excess From Year3	$435	ExcessFromYear3Amt
Excess From Year1	$48,055	ExcessFromYear1Amt
Excess From Current Year	$321,641	ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	R PHILIP AND DENISE CLEMENTS	ContributingManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1Txt	CityRecipientUSAddress/CityNm	State AbbreviationRecipientUSAddress/StateAbbreviationCd	ZIPRecipientUSAddress/ZIPCd	Grant Or Contribution PurposeGrantOrContributionPurposeTxt	AmtAmt	Address Line2RecipientUSAddress/AddressLine2Txt
CLARITY SOLUTIONS
105 E MEMORIAL DRIVE	ELIZABETHTOWN	KY	42701	GENERAL DONATION	$50,000
SCARLET HOPE
700 E CHESTNUT STREET	LOUISVILLE	KY	40202	GENERAL DONATION	$66,000
FELLOWSHIP OF CHRISTIAN ATHLETES
406 BLANKENBAKER STREET	LOUISVILLE	KY	40243	GENERAL DONATION	$28,842	STE G
HELP ALL PEOPLE
108 MARIE DRIVE	HOUMA	LA	70364	GENERAL DONATION	$10,000
TRELLIS
PO BOX 83227	CHICAGO	IL	60691	GENERAL DONATION	$21,000
LEGACY MISSION
116 PICKETT STREET	MONCKS CORNER	SC	29461	GENRAL DONATION	$5,000
ELEVATE USA
18475 W COLFAX AVENUE	GOLDERN	CO	80401	GENERAL DONATION	$50,000
BAPTIST HEALTH FOUNDATION
1901 CAMPUS PLACE	LOUISVILLE	KY	40299	GENERAL DONATION	$50,000
ELEVATE LOUISVILLE
734 WEST MAIN STREET	LOUISVILLE	KY	40202	GENERAL DONATION	$27,000
ARTIST N CHRIST
PO BOX 1649	BRENTWOOD	TN	37024	GENERAL DONATION	$14,300
UNION CO HIGH SCHOOL
US HWY 60	MORGANFIELD	KY	42437	GENERAL DONATION	$1,000

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$323,142	TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$58,412	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$58,412	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$58,412	TotalIncomeProducingActyAmt

Rln Of Acty To Accom Of Exmpt Prps RlnOfActyToAccomOfExmptPrpsGrp

Field	Value	IRS element (for citing)
Line Number	3	LineNumberTxt
Relationship Statement	INTERST INCOME EARNED ON CASH DEPOSITS TO BE USED FOR ONGOING CHARITABLE DONATIONS OF THE ORGANIZATION	RelationshipStatementTxt

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

Schedule B IRS990ScheduleB

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
General Rule	Yes (X)	GeneralRuleInd

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	1	ContributorNum
Contributor Person	PHILIP DENISE CLEMENTS	ContributorPersonNm

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	3300 N OCEAN BLVD	AddressLine1Txt
City	SINGER ISLAND	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33404	ZIPCd

Field	Value	IRS element (for citing)
Total Contributions	$220,000	TotalContributionsAmt
Person Contribution	Yes (X)	PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

Field	Value	IRS element (for citing)
Category	CERITY PARTERS	CategoryTxt
Amt	$800	Amt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt
EXPENSES
LUNCHEON	$804
WIRE FEES	$40

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	IRS	CategoryTxt
Amt	$585	Amt