2012-05-15T11:38:48-05:00 2011-06-30 FLAGEL HUBER FLAGEL & CO 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2010-07-01 311330325 DAYTON FOUNDATION CHARITABLE ACCOUNTS INC DAYT 9372220410 500 KETTERING TOWER DAYTON OH 45423 MICHAEL M PARKS 9372220410 2012-05-14 1 CHARLES CRAFT 9372993400 2010 2016-02-24 21:20:13Z MICHAEL M PARKS 500 KETTERING TOWER DAYTON OH 45423 253107 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 44773 43527 0 0 98619 209580 0 0 143392 253107 277686 306497 0 0 0 0 0 0 0 81609 93217 359295 399714 -215903 -146607 4338187 4896227 1600 6656 4336587 4889571 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 306497 DURING THE YEAR, THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. MADE 262 GRANTS TO 178 DIFFERENT CHARITABLE ORGANIZATIONS FROM 37 FUNDS. 306497 1 1 0 0 1 0 0 0 1 0 0 0 0 0 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 0 1 0 0 1 0 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 500 KETTERING TOWER DAYTON OH 45423 CHARLES A JONES 0.30 X 0 0 0 THOMAS G BREITENBACH 0.30 X 0 0 0 FRANZ J HOGE 0.30 X 0 0 0 ELLEN IRELAND 0.30 X 0 0 0 HELEN JONES-KELLEY 0.30 X 0 0 0 DR GARY L LEROY 0.30 X 0 0 0 CRAIG J BROWN 0.30 X 0 0 0 VICKI PEGG 0.30 X 0 0 0 DOUG C SCHOLZ 0.30 X 0 0 0 RICHARD W SCHWARTZ 0.30 X 0 0 0 FRED C SETZER JR 0.30 X 0 0 0 JEROME TATAR 0.30 X 0 0 0 FRED E WEBER 0.30 X 0 0 0 ANITA J MOORE 0.30 X 0 0 0 COLLEEN M RYAN 0.30 X 0 0 0 CHARLES G SCHROEDER 0.30 X 0 0 0 J NORMAN ECKSTEIN 0.30 X 0 0 0 DR RATNA PALAKODETI 0.30 X 0 0 0 JAMES R PANCOAST 0.30 X 0 0 0 MICHAEL M PARKS 0.80 X X X 0 395861 11594 STEPHEN D DARNELL 0.80 X 0 86709 11221 JOSEPH B BALDASARE 0.80 X 0 110871 7218 DEBORAH L DULANEY 0.80 X 0 95496 3805 DIANE K TIMMONS 0.80 X 0 87940 3551 S TRACIE BOSHEARS 0.80 X 0 49366 1844 JAMIE KING 0.30 X 0 0 0 0 826243 39233 0 0 1 0 0 43527 8978 43527 117579 117579 92001 92001 92001 253107 0 0 209580 306497 306497 36522 36522 1183 1183 9838 9838 MISC--SEE SCHEDULE O 45554 45554 MISC--SEE SCHEDULE O 120 120 399714 306497 93217 0 211443 145954 2306 0 4124438 4750273 4338187 4896227 1600 6656 1600 6656 X 4336587 4889571 4336587 4889571 4338187 4896227 X -146607 699591 X X 0 1 1 X 0 X X X 0 0 0 THE DAYTON FOUNDATION 316027287 7 1 1 1 399714 1 399714 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 37 43527 306497 4896227 1 1 4336587 43527 872649 306497 9838 46857 4889571 4183178 44773 433215 277686 46893 4336587 3730050 1324469 -577836 233543 59962 4183178 1.00000 0 0 0 253107 399714 -146607 699591 699591 552984 952698 699591 699591 253107 0 253107 399714 0 399714 0 399714 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO INITIATE, PROMOTE, ORGANIZE, SPONSOR, CONTRIBUTE TO AND GENERALLY FURTHER CHARITABLE, EDUCATIONAL, CIVIC, RELIGIOUS AND COMMUNITY ACTIVITIES, UNDERTAKINGS AND INSTITUTIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011. 1 AMERICAN LUNG ASSOCIATION OF OHIO 1950 ARLINGATE LANE COLUMBUS OH 43228 314379531 501(C)(3) 5000 N/A N/A GENERAL SUPPORT AMERICAN RED CROSS DAYTON AREA CHAPTER 370 W FIRST ST PO BOX 517 DAYTON OH 45401 310537493 501(C)(3) 6500 N/A N/A GENERAL SUPPORT AND DISASTER RELIEF FUND ASHLAND UNIVERSITY 305 FOUNDERS HALL ASHLAND OH 44805 340714626 501(C)(3) 15000 N/A N/A KEM HALL ENDOWMENT FUND THE DAYTON ART INSTITUTE 456 BELMONTE PARK NORTH DAYTON OH 45405 310537480 501(C)(3) 12800 N/A N/A GENERAL SUPPORT DAYTON PHILHARMONIC ORCHESTRA ASSOCIATION 109 N MAIN ST SUITE 200 DAYTON OH 45402 316000101 501(C)(3) 18699 N/A N/A GENERAL SUPPORT AND VARIOUS PROJECTS EMMANUEL LUTHERAN CHURCH 4865 WILMINGTON PIKE DAYTON OH 45440 310838106 501(C)(3) 5000 N/A N/A GENERAL SUPPORT GRACE LUTHERAN CHURCH 860 BANYAN BOULEVARD NAPLES FL 34102 596217292 501(C)(3) 5000 N/A N/A GENERAL SUPPORT GRACEWORKS LUTHERAN SERVICES 6430 INNER MISSION WAY DAYTON OH 45459 310540159 501(C)(3) 7500 N/A N/A VARIOUS PROJECTS KETTERING HOLIDAY AT HOME FOUNDATION PO BOX 292564 DAYTON OH 45429 311195311 501(C)(3) 10000 N/A N/A GENERAL SUPPORT HOSPICE OF DAYTON FOUNDATION 324 WILMINGTON AVE DAYTON OH 45420 311769696 501(C)(3) 5700 N/A N/A GENERAL SUPPORT KETTERING MEDICAL CENTER FOUNDATION 3535 SOUTHERN BOULEVARD KETTERING OH 45429 237419897 501(C)(3) 10000 N/A N/A SCHUSTER HEART HOSPITAL THE SALVATION ARMY 1000 N KEOWEE ST DAYTON OH 45404 135562351 501(C)(3) 6900 N/A N/A GENERAL SUPPORT SICSA 2600 WILMINGTON PIKE KETTERING OH 45419 237367199 501(C)(3) 21394 N/A N/A GENERAL SUPPORT AND PURCHASE OF VAN ST PAUL THE APOSTLE CATHOLIC CHURCH 313 NORTH STATE STREET WESTERVILLE OH 43082 314424935 501(C)(3) 5000 N/A N/A GENERAL SUPPORT VAN WERT HIGH SCHOOL BAND PARENTS PO BOX 1032 VAN WERT OH 45891 900428274 501(C)(3) 10000 N/A N/A PODIUM, COMPUTER AND PERCUSSION EQUIPMENT WELLNESS COMMUNITY GREATER CINCINNATI 8044 MONTGOMERY ROAD SUITE 385 CINCINNATI OH 45236 311287785 501(C)(3) 5000 N/A N/A GENERAL SUPPORT WRIGHT STATE UNIVERSITY FOUNDATION 3640 COLONEL GLENN HIGHWAY DAYTON OH 45324 237019799 501(C)(3) 13850 N/A N/A VARIOUS PROJECTS AND SCHOLARSHIPS YMCA OF GREATER DAYTON 111 W FIRST ST SUITE 207 DAYTON OH 45402 310537517 501(C)(3) 13400 N/A N/A GENERAL SUPPORT 18 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 279035 0 116826 0 0 0 0 0 11594 0 407455 0 0 FORM 990, PART VI, SECTION B, LINE 11 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 699,591. 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. OTHER EXPENSES FORM 990, PART IX, LINE 24A 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. OTHER EXPENSES FORM 990, PART IX, LINE 24B LIQUIDATION FEES PAID ON GIFTS OF SECURITIES AND CREDIT CARD FEES. STATEMENT REGARDING OPERATING EXPENSES FORM 990, PART IX, LINE 24A 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 ORGANIZATION 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 ENTITIES. IN TOTAL, FIFTEEN LEGAL ENTITIES COMPRISE THE DAYTON FOUNDATION. THE DAYTON FOUNDATION 500 KETTERING TOWER DAYTON OH 45423 316027287 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) N/A 0 THE DAYTON FOUNDATION DEPOSITORY 500 KETTERING TOWER DAYTON OH 45423 311044298 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) THE DAYTON FOUNDATION 0 THE DAYTON FOUNDATION PLUS INC 500 KETTERING TOWER DAYTON OH 45423 542101090 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 DAYTON HISTORY 500 KETTERING TOWER DAYTON OH 45423 316037490 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE OHIO COMMUNITY POOLED ANNUITY TRUST 500 KETTERING TOWER DAYTON OH 45423 593788888 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE DISABILITY FOUNDATION 500 KETTERING TOWER DAYTON OH 45423 311725978 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 RAIDER PAVILION FOUNDATION 500 KETTERING TOWER DAYTON OH 45423 200443066 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 GREENER PASTURES FOUNDATION 500 KETTERING TOWER DAYTON OH 45423 311725746 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 AMERICAN SOCIETY OF EPHESUS 500 KETTERING TOWER DAYTON OH 45423 346560998 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE GLENNON FAMILY CHARITABLE TRUST 500 KETTERING TOWER DAYTON OH 45423 316615264 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HUNDRED CLUB OF DAYTON 500 KETTERING TOWER DAYTON OH 45423 237046227 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HARRY W AND MARGARET MOORE FOUNDATION INC 500 KETTERING TOWER DAYTON OH 45423 316040186 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 MORAINE CADDY SCHOLARSHIP FUND 500 KETTERING TOWER DAYTON OH 45423 311773877 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 1 0 1 0 THE DAYTON FOUNDATION O 45554 ACTUAL EXPENSES THE DAYTON FOUNDATION Q 9838 ACTUAL AMOUNT TRANSFERRED