SCHOLARSHIP COMMITTEE INCORPORATED OF THE SALEM HIGH SCHOOL ALUMNI AS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SCHOLARSHIP COMMITTEE INCORPORATED OF THE SALEM HIGH SCHOOL ALUMNI AS (EIN 34-6519955)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202543189349302764
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T09:35:15-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN273672478PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1D T MOORE AND COMPANY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1217 N LINCOLN AVEAddressLine1Txt
CitySALEMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP444602905ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN346519955EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE SCHOLARSHIP COMMITTEE INC OFBusinessNameLine1Txt
Business Name Line2THE SALEM HIGH SCHOOL ALUMNI ASSOCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSCHOBusinessNameControlTxt
Phone3303321427PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 E STATE STAddressLine1Txt
CitySALEMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44460ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonAUDREY NULLPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3303321427PhoneNum
Signature2025-11-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDANIEL T MOORE CPAPreparerPersonNm
PTINP00060423PTIN
Phone3303325336PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerAUDREY NULLPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1330 EAST STATE STREETAddressLine1Txt
CitySALEMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44460ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$979,578GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://WWW.SALEMOHIOALUMNI.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1947FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTHE GRANTING OF POST-SECONDARY EDUCATION SCHOLARSHIPS.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$169,285PYContributionsGrantsAmt
CY Contributions Grants$570,804CYContributionsGrantsAmt
PY Program Service Revenue$5,560PYProgramServiceRevenueAmt
CY Program Service Revenue$4,275CYProgramServiceRevenueAmt
PY Investment Income$274,045PYInvestmentIncomeAmt
CY Investment Income$346,157CYInvestmentIncomeAmt
PY Other Revenue$464PYOtherRevenueAmt
CY Other Revenue$10,472CYOtherRevenueAmt
PY Total Revenue$449,354PYTotalRevenueAmt
CY Total Revenue$931,708CYTotalRevenueAmt
PY Grants And Similar Paid$354,375PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$427,178CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$91,989PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$92,317CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$141,239PYOtherExpensesAmt
CY Other Expenses$138,081CYOtherExpensesAmt
PY Total Expenses$587,603PYTotalExpensesAmt
CY Total Expenses$657,576CYTotalExpensesAmt
PY Revenues Less Expenses-$138,249PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$274,132CYRevenuesLessExpensesAmt
Total Assets BOY$11,950,159TotalAssetsBOYAmt
Total Assets EOY$12,149,889TotalAssetsEOYAmt
Total Liabilities BOY$2,397TotalLiabilitiesBOYAmt
Total Liabilities EOY$832TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,947,762NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,149,057NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF THE SALEM HIGH SCHOOL ALUMNI ASSOCIATION OF OHIO SHALL BE TO AWARD SCHOLARSHIPS TO QUALIFIED STUDENTS; TO MANAGE ASSETS INCLUDING MEMORABILIA FOR FUTURE GENERATIONS, TO FOSTER STUDENT AND ALUMNI DEVELOPMENT, AND TO HONOR THE ORGANIZATION'S PAST BY NURTURING FRIENDSHIPS AND ENRICHING MEMORIES.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$604,847ExpenseAmt
Grant$419,000GrantAmt
DescSCHOLARSHIPS PROVIDED TO SALEM HIGH SCHOOL GRADUATES ATTENDING POST SECONDARY INSTITUTIONS. SCHOLARSHIPS ARE GRANTED BASED ON ESTABLISHED CRITERIA, AND RECIPIENTS ARE SELECTED BY AN INDEPENDENT COMMITTEE OF THE BOARD OF TRUSTEES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$8,178ExpenseAmt
Grant$8,178GrantAmt
DescOFFERING GRANTS TO ELIGIBLE K-12 TEACHERS IN THE SALEM CITY SCHOOL DISTRICT TO SUPPORT OUR MISSION OF FOSTERING STUDENT DEVELOPMENT. CLASSROOM GRANTS ARE DESIGNED TO EXPAND, IMPROVE, OR PROVIDE UNIQUE EDUCATIONAL INSIGHTS WHILE ENHANCING EDUCATIONAL OPPORTUNITIES, ENVIRONMENT, AND THE PHYSICAL AND THE MENTAL GROWTH OF STUDENTS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$613,025TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemYes (true)BusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (true)BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWENDY L SALTSMAN CPAPersonNm
Phone3303321427PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1979 N UNION AVEAddressLine1Txt
CitySALEMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44460ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TIM HARRINGTON
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DR PETER APICELLA
1ST VICE PRE5.00Yes (X)Yes (X)$0$0$0
FRANK ZAMARELLI
2ND VICE PRE1.00Yes (X)Yes (X)$0$0$0
KARLI UTT
SECRETARY1.00Yes (X)$0$0$0
WENDY L SALTSMAN CPA
TREASURER2.00Yes (X)Yes (X)$0$0$0
MATT BENDER
TRUSTEE1.00Yes (X)$0$0$0
ANDY CLUTTER
TRUSTEE1.00Yes (X)$0$0$0
JEAN KILIMAN ESPOSITO
TRUSTEE1.00Yes (X)$0$0$0
SHANE HARDING
TRUSTEE1.00Yes (X)$0$0$0
RICK LUTSCH
TRUSTEE1.00Yes (X)$0$0$0
NATE MULLEN
TRUSTEE1.00Yes (X)$0$0$0
ANTHONY SHIVERS
TRUSTEE1.00Yes (X)$0$0$0
BRAD STEPHENS
TRUSTEE1.00Yes (X)$0$0$0
JIM TAUS
TRUSTEE1.00Yes (X)$0$0$0
AUDREY NULL
EXECUTIVE DI40.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$570,804AllOtherContributionsAmt
Noncash Contributions$47,870NoncashContributionsAmt
Total Contributions$570,804TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescBANQUETDesc
Total Revenue Column$4,275TotalRevenueColumnAmt
Related Or Exempt Func Income$4,275RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,275TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$341,719TotalRevenueColumnAmt
Related Or Exempt Func Income$2,303RelatedOrExemptFuncIncomeAmt
Exclusion$339,416ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$48,904SecuritiesAmt
Other$3,404OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$47,870SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$1,034SecuritiesAmt
Other$3,404OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,438TotalRevenueColumnAmt
Related Or Exempt Func Income$1,034RelatedOrExemptFuncIncomeAmt
Exclusion$3,404ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REAL ESTATE TAX REFUND900099$10,258$10,258
MISCELLANEOUS INCOME900099$214$214
FieldValueIRS element (for citing)
Other Revenue Total$10,472OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$931,708TotalRevenueColumnAmt
Related Or Exempt Func Income$18,084RelatedOrExemptFuncIncomeAmt
Exclusion$342,820ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$8,178TotalAmt
Program Services$8,178ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$419,000TotalAmt
Program Services$419,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$83,285TotalAmt
Program Services$62,464ProgramServicesAmt
Management And General$20,821ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,499TotalAmt
Program Services$1,874ProgramServicesAmt
Management And General$625ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$6,533TotalAmt
Program Services$4,900ProgramServicesAmt
Management And General$1,633ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,207TotalAmt
Program Services$1,655ProgramServicesAmt
Management And General$552ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$26,880TotalAmt
Program Services$18,278ProgramServicesAmt
Management And General$8,602ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,337TotalAmt
Program Services$2,337ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,737TotalAmt
Program Services$6,553ProgramServicesAmt
Management And General$2,184ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$1,141TotalAmt
Program Services$1,141ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$11,167TotalAmt
Program Services$8,375ProgramServicesAmt
Management And General$2,792ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$26,712TotalAmt
Program Services$20,450ProgramServicesAmt
Management And General$6,262ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,320TotalAmt
Program Services$3,240ProgramServicesAmt
Management And General$1,080ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
NEWSLETTER$30,184$30,184
FOREIGN TAX WITHELD$6,492$6,492
DUES AND SUBSCRIPTIONS$6,108$6,108
BANQUET EXPENSE$3,348$3,348

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,448TotalAmt
Program Services$8,448ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$657,576TotalAmt
Program Services$613,025ProgramServicesAmt
Management And General$44,551ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$335,269BOYAmt
EOY$578,311EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,035,359LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$353,550LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$706,630BOYAmt
EOY$681,809EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,136,596BOYAmt
EOY$2,166,983EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$8,771,448BOYAmt
EOY$8,720,259EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$216BOYAmt
EOY$2,527EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,950,159BOYAmt
EOY$12,149,889EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,807BOYAmt
EOY$242EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$590BOYAmt
EOY$590EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,397BOYAmt
EOY$832EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,037,625BOYAmt
EOY$8,703,105EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,910,137BOYAmt
EOY$3,445,952EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,947,762BOYAmt
EOY$12,149,057EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,950,159BOYAmt
EOY$12,149,889EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$274,132ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$72,837NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Non FuncYes (X)SupportingOrgType3NonFuncInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SALEM PUBLIC SCHOOL SYSTEMBusinessNameLine1Txt
Business Name Line2SALEM PUBLIC SCHOOLBusinessNameLine2Txt
FieldValueIRS element (for citing)
EIN346002559EIN
Organization Type2OrganizationTypeCd
Governing Document ListedfalseGoverningDocumentListedInd
Support$419,000SupportAmt
Other Support$8,178OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$419,000SupportSumAmt
Other Support Sum$8,178OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocfalseListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerYes (true)ContributionControllerInd
Contribution FamilyYes (true)ContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsfalseTimelyProvidedDocumentsInd
Officers Close RelationshipfalseOfficersCloseRelationshipInd
Supported Org Voice InvestmentfalseSupportedOrgVoiceInvestmentInd

Adjusted Net Income AdjustedNetIncomeGrp

Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Recoveries PY Distributions RecoveriesPYDistributionsGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Other Gross Income OtherGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$280,646PriorYearAmt
Current Year$346,158CurrentYearAmt

Adjusted Gross Income AdjustedGrossIncomeGrp

FieldValueIRS element (for citing)
Prior Year$280,646PriorYearAmt
Current Year$346,158CurrentYearAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Prior Year$28,207PriorYearAmt
Current Year$26,712CurrentYearAmt

Production Income ProductionIncomeGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt
Current Year$0CurrentYearAmt

Total Adjusted Net Income TotalAdjustedNetIncomeGrp

FieldValueIRS element (for citing)
Prior Year$252,439PriorYearAmt
Current Year$319,446CurrentYearAmt

Minimum Asset Amount MinimumAssetAmountGrp

Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp

FieldValueIRS element (for citing)
Prior Year$10,738,118PriorYearAmt
Current Year$10,897,643CurrentYearAmt

Average Monthly Cash Balances AverageMonthlyCashBalancesGrp

FieldValueIRS element (for citing)
Prior Year$394,867PriorYearAmt
Current Year$456,790CurrentYearAmt

FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp

FieldValueIRS element (for citing)
Prior Year$11,132,985PriorYearAmt
Current Year$11,354,433CurrentYearAmt
FieldValueIRS element (for citing)
Discount Claimed$0DiscountClaimedAmt

Acquisition Indebtedness AcquisitionIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp

FieldValueIRS element (for citing)
Prior Year$11,132,985PriorYearAmt
Current Year$11,354,433CurrentYearAmt

Cash Deemed Charitable CashDeemedCharitableGrp

FieldValueIRS element (for citing)
Prior Year$166,995PriorYearAmt
Current Year$170,316CurrentYearAmt

Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp

FieldValueIRS element (for citing)
Prior Year$10,965,990PriorYearAmt
Current Year$11,184,117CurrentYearAmt

Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp

FieldValueIRS element (for citing)
Prior Year$383,810PriorYearAmt
Current Year$391,444CurrentYearAmt

Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp

FieldValueIRS element (for citing)
Prior Year$0PriorYearAmt

Total Minimum Asset TotalMinimumAssetGrp

FieldValueIRS element (for citing)
Prior Year$383,810PriorYearAmt
Current Year$391,444CurrentYearAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
CY Adj Net Income Distributable$252,439CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income$214,573CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable$383,810CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum$383,810CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY$0CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted$383,810CYDistributableAsAdjustedAmt

Distributions DistributionsGrp

FieldValueIRS element (for citing)
CY Paid Accomplish Exempt Prps$427,178CYPaidAccomplishExemptPrpsAmt
CY Pd In Excess Income Activity$0CYPdInExcessIncomeActivityAmt
CY Administrative Expense Paid$0CYAdministrativeExpensePaidAmt
Exempt Use Assets Acquis Paid$0ExemptUseAssetsAcquisPaidAmt
Qualified Set Aside$0QualifiedSetAsideAmt
CY Other Distributions$0CYOtherDistributionsAmt
CY Total Annual Distributions$427,178CYTotalAnnualDistributionsAmt
CY Distri Attentive Suprt Org$427,178CYDistriAttentiveSuprtOrgAmt
CY Distributable As Adjusted$383,810CYDistributableAsAdjustedAmt
CY Distribution Yr1.000000000000CYDistributionYrRt

Distribution Allocations DistributionAllocationsGrp

FieldValueIRS element (for citing)
CY Distributable As Adjusted$383,810CYDistributableAsAdjustedAmt
Underdistributions$0UnderdistributionsAmt
Excess Distribution Cyov Yr5$0ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$0ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$0ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$653,187ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$354,375ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$1,007,562TotalExcessDistributionCyovAmt
Cyov Applied Underdistri PY$0CyovAppliedUnderdistriPYAmt
Cyov Applied Underdistr CPY$383,810CyovAppliedUnderdistrCPYAmt
Carryover PY Not Applied$0CarryoverPYNotAppliedAmt
Excess Distribution Cyov$623,752ExcessDistributionCyovAmt
CY Total Annual Distributions$427,178CYTotalAnnualDistributionsAmt
CY Distrib App Underdistri PY$0CYDistribAppUnderdistriPYAmt
Excess Distribution$427,178ExcessDistributionAmt
Remaining Underdistri PY$0RemainingUnderdistriPYAmt
Remaining Underdistri CY$0RemainingUnderdistriCYAmt
Excess Distri Cyov To Next Yr$1,050,930ExcessDistriCyovToNextYrAmt
Excess From Year5$0ExcessFromYear5Amt
Excess From Year4$0ExcessFromYear4Amt
Excess From Year3$269,377ExcessFromYear3Amt
Excess From Year2$354,375ExcessFromYear2Amt
Excess From Year1$427,178ExcessFromYear1Amt

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, SECTION A, LINE 1CONTINUING AND HISTORIC RELATIONSHIP OF GRANTING SCHOLARSHIPS TO GRADUATES OF THE SALEM PUBLIC SCHOOL SYSTEM.
PART IV, SECTION D, LINE 2ALL BOARD MEMBERS ARE ALUMNI OF SALEM HIGH SCHOOL AND MAINTAIN ACTIVE LINES OF COMMUNICATION WITH LEADERSHIP AT THE SUPPORTED ORGANIZATION.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,000OtherCostOrOtherBasisAmt
Book Value$15,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$610,263OtherCostOrOtherBasisAmt
Depreciation$103,087DepreciationAmt
Book Value$507,176BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$322,939OtherCostOrOtherBasisAmt
Depreciation$179,053DepreciationAmt
Book Value$143,886BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,359OtherCostOrOtherBasisAmt
Depreciation$31,618DepreciationAmt
Book Value$741BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$54,798OtherCostOrOtherBasisAmt
Depreciation$39,792DepreciationAmt
Book Value$15,006BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$681,809TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMUTUAL FUNDSDesc
Book Value$8,720,259BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$8,720,259TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AN SHS CLASS (HOLDING)Desc
Amt$590Amt
FieldValueIRS element (for citing)
Total Liability$590TotalLiabilityAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SALEM CITY SCHOOLSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11200 E SIXTH STREETAddressLine1Txt
CitySALEMCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44460ZIPCd
FieldValueIRS element (for citing)
Cash Grant$8,178CashGrantAmt
Purpose Of GrantCLASSROOM GRANTSPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypePOST-SECONDARY ASSISTANCEGrantTypeTxt
Recipient112RecipientCnt
Cash Grant$419,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 4, PART IVFormAndLineReferenceDesc
ExplanationPART I, LINE 2: ALL SCHOLARSHIP RECIPIENTS MUST BE A GRADUATE OF THE SALEM HIGH SCHOOL IN SALEM, OHIO. THE ORGANIZATION REQUIRES SCHOLARSHIP RECIPIENTS TO SHOW EVIDENCE OF ENROLLMENT IN POST SECONDARY INSTITUTIONS IN ORDER TO RECEIVE SCHOLARSHIPS.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
DT MOORE AND COMPANY
FORMER TRUSTEECPA FIRM OWNERfalse
FRANK ZAMARELLI
FORMER OFFICERTECH FIRM OWNERfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE L, PART VFormAndLineReferenceDesc
ExplanationSCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: DANIEL T. MOORE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: DANIEL T. MOORE IS A FORMER BOARD OF TRUSTEES MEMBER (D) DESCRIPTION OF TRANSACTION: OWNER OF THE CPA FIRM THAT PROVIDES PAYROLL PROCESSING TO THE ORGANIZATION. (A) NAME OF PERSON: FRANK ZAMARELLI (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND THE ORGANIZATION: FRANK ZAMARELLI IS THE ORGANIZATION'S PRESIDENT. (D) DESCRIPTION OF THE TRANSACTION: OWNER OF THE INFORMATION TECHNOLOGY FIRM THAT PROVIDES COMPUTER SUPPLIES AND SUPPORT TO THE ORGANIZATIONExplanationTxt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution2ContributionCnt
Noncash Contributions Rpt F990$47,870NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE MISSION OF THE SALEM HIGH SCHOOL ALUMNI ASSOCIATION OF OHIO SHALL BE TO AWARD SCHOLARSHIPS TO QUALIFIED STUDENTS; TO MANAGE ASSETS INCLUDING MEMORABILIA FOR FUTURE GENERATIONS, TO FOSTER STUDENT AND ALUMNI DEVELOPMENT, AND TO HONOR THE ORGANIZATION'S PAST BY NURTURING FRIENDSHIPS AND ENRICHING MEMORIES.
FORM 990, PAGE 6, PART VI, LINE 2ANDY CLUTTER MATT BENDER TRUSTEE BOARD MEMBER TRUSTEE
FORM 990, PAGE 6, PART VI, LINE 6FORM 990, PART VI, SECTION A, LINE 6: REGULAR MEMBERSHIP TO THE ASSOCIATION SHALL BE LIMITED TO THE GRADUATES OF THE SALEM HIGH SCOOL IN SALEM, OHIO, AND TO ITS PAST ATTENDEES WHOSE CLASS HAS GRADUATED ("ALUMNI", "MEMBERS") HONORARY MEMBERSHIP IN THE ASSOCIATION SHALL INCLUDE THE PRESENT AND FORMER ADMINISTRATORS AND SUPERINTENDENTS, ACTIVE AND RETIRED TEACHERS OF THE SALEM CITY SCHOOL DISTRICT, MEMBERS OF THE BOARD OF EDUCATION WHO ARE NOT ASSOCIATION MEMBERS, PERSONS WHO HAVE BEEN GRANTED HONORARY DIPLOMAS BY THE BOARD OF EDUCATION, AND SUCH OTHER PERSONS AS MAY BE APPROVED BY THE BOARD. HONORARY MEMBERS SHALL BE ENTITLED TO ALL PRIVILEGES AND COURTESIES OF THE ASSOCIATION BUT SHALL NOT VOTE, SERVE AS TRUSTEES, OR HOLD OFFICE.
FORM 990, PAGE 6, PART VI, LINE 7AFORM 990, PART VI, SECTION A, LINE 7A: THE AFFAIRS OF THE ASSOCIATION SHALL BE GOVERNED BY A BOARD OF TRUSTEES ("BOARD") COMPOSED OF NO MORE THAN EIGHTEEN (18) AND NO FEWER THAN TWELVE (12) MEMBERS ("TRUSTEES"). ALL TRUSTEES SHALL BE ELECTED AT THE ANNUAL MEMBERSHIP MEETING OF THE ASSOCIATION, AT WHICH TIME THEIR TERMS WILL BEGIN. THE TRUSTEES SHALL BE ELECTED FOR A TERM OF THREE YEARS, AND NO MEMBER SHALL SERVE MORE THAN THREE CONSECUTIVE TERMS. A FORMER TRUSTEE WHO COULD NOT BE ELECTED AS A RESULT OF THE FOREGOING LIMITATION SHALL AGAIN BECOME ELIGIBLE FOR ELECTION AFTER ONE FULL YEAR. THE BOARD WILL ENDEAVOR TO MAINTAIN STAGGERED TERM ROTATIONS WITH A SIMILAR NUMBER OF TRUSTEES ELECTED EACH YEAR. TRUSTEES SHALL NOT BE PAID FOR THEIR WORK AS TRUSTEES. TRUSTEES SHALL DISCLOSE ANY INTERESTS OR CONFLICTS IN MATTERS RELATED TO THE ORGANIZATION AND REFRAIN FROM ACTIVITIES WHICH WOULD BE PERCEIVED AS DETRIMENTAL TO THE ORGANIZATION ("CONFLICT OF INTEREST POLICY"). IN THE EVENT OF VACANCY OF A TRUSTEE, THE REMAINING TRUSTEES MAY FILL THE VACANCY WITH AN INTERIM TRUSTEE NOMINATED BY THE NOMINATING COMMITTEE AND APPROVED BY THE BOARD UNTIL THE NEXT ANNUAL MEETING, WHEN UPON ELECTION, THE NEW TRUSTEE SHALL BEGIN HIS OR HER FIRST THREE-YEAR TERM. NOTHING SHALL PRECLUDE A FORMER TRUSTEE FROM FILLING THE UNEXPIRED TERM IN THE EVENT OF A VACANCY.
FORM 990, PAGE 6, PART VI, LINE 7BFORM 990, PART VI, SECTION A, LINE 7B: THE ORGANIZATION'S MEMBERSHIP VOTES ON THE BOARD OF TRUSTEES AND ANY CHANGES TO ITS BYLAWS AT THE ANNUAL MEETING.
FORM 990, PAGE 6, PART VI, LINE 11BTHE ORGANIZATION'S BOARD OF TRUSTEES REVIEWS A PDF DRAFT VERSION OF FORM 990 PRIOR TO IT BEING FINALIZED AND FILED.
FORM 990, PAGE 6, PART VI, LINE 12CAT A BOARD OF TRUSTEES MEETING, THE CONFLICT OF INTEREST POLICY IS REVIEWED AND BOARD MEMBERS UNDERSTAND THAT THEY ARE TO REVEAL IF THEY HAVE ANY CONFLICTS OF INTEREST WITH THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15ATHE ANNUAL COMPENSATION OF THE ORGANIZATIONS KEY EMPLOYEE IS REVIEWED ANNULLY BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES.
FORM 990, PAGE 6, PART VI, LINE 19FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND FEDERAL FORM 990 ARE ALL AVAILABLE FOR PUBLIC INSPECTION AT THE ORGANIZATION'S OFFICES DURING REGULAR BUSINESS HOURS.

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