ST CLAIR FOUNDATION: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
ST CLAIR FOUNDATION (EIN 23-7126102)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-04-20
IRS object ID
202621109349300747
Schema version
2025v4.0
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)
Return2026-04-20T11:01:10-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310352330PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LCNB NATIONAL BANKBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 59AddressLine1Txt
CityLEBANONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45036ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237126102EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ST CLAIR FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTCLBusinessNameControlTxt
Phone5139321414PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 59AddressLine1Txt
CityLEBANONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45036ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJACQUELINE A MANLEYPersonNm
Person TitleSVPPersonTitleTxt
Phone5139321414PhoneNum
Signature2026-04-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJACQUELINE A MANLEYPreparerPersonNm
SSNXXX-XX-XXXXSSN
Phone5139321414PhoneNum
Preparation2026-04-13PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOHN DEVILBISSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 59AddressLine1Txt
CityLEBANONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45036ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,107,602GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1978FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionCOMMUNITY FOUNDATIONActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$94,733PYContributionsGrantsAmt
CY Contributions Grants$375CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$144,856PYInvestmentIncomeAmt
CY Investment Income$199,996CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$239,589PYTotalRevenueAmt
CY Total Revenue$200,371CYTotalRevenueAmt
PY Grants And Similar Paid$183,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$85,000CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,207PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,429CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$10,054PYOtherExpensesAmt
CY Other Expenses$6,709CYOtherExpensesAmt
PY Total Expenses$199,261PYTotalExpensesAmt
CY Total Expenses$98,138CYTotalExpensesAmt
PY Revenues Less Expenses$40,328PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$102,233CYRevenuesLessExpensesAmt
Total Assets BOY$2,100,969TotalAssetsBOYAmt
Total Assets EOY$2,203,202TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,100,969NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,203,202NetAssetsOrFundBalancesEOYAmt
MissionCOMMUNITY FOUNDATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Grant$85,000GrantAmt
DescCOMMUNITY FOUNDATIONDesc
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
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 Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
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
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
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 PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LCNB NATIONAL BANKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5139321414PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12 NORTH BROADWAYAddressLine1Txt
CityLEBANONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45036ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LCNB NATIONAL BANKBusinessNameLine1Txt
FieldValueIRS element (for citing)
TitleTRUSTEETitleTxt
Average Hours Per Week4.0AverageHoursPerWeekRt
Average Hours Per Week Rltd Org4.0AverageHoursPerWeekRltdOrgRt
Institutional TrusteeYes (X)InstitutionalTrusteeInd
Reportable Comp From Org$6,429ReportableCompFromOrgAmt
Reportable Comp From Rltd Org$0ReportableCompFromRltdOrgAmt
Other Compensation$0OtherCompensationAmt
FieldValueIRS element (for citing)
Total Reportable Comp From Org$6,429TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$375AllOtherContributionsAmt
Total Contributions$375TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,250TotalRevenueColumnAmt
Exclusion$72,250ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,034,977SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$907,231SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$127,746SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$127,746TotalRevenueColumnAmt
Exclusion$127,746ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$200,371TotalRevenueColumnAmt
Exclusion$199,996ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$75,000TotalAmt
Program Services$75,000ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$10,000TotalAmt
Program Services$10,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$6,429TotalAmt
Management And General$6,429ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,430TotalAmt
Management And General$6,430ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$279TotalAmt
Management And General$279ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$98,138TotalAmt
Program Services$85,000ProgramServicesAmt
Management And General$13,138ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$195,346BOYAmt
EOY$195,201EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,905,623BOYAmt
EOY$2,008,001EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,100,969BOYAmt
EOY$2,203,202EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$2,100,969BOYAmt
EOY$2,203,202EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,100,969BOYAmt
EOY$2,203,202EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,100,969BOYAmt
EOY$2,203,202EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$102,233ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
Acct Compile Or Review BasisAcctCompileOrReviewBasisGrp
FS AuditedfalseFSAuditedInd
FS Audited BasisFSAuditedBasisGrp
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Community TrustYes (X)CommunityTrustInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$87,524CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,004CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$79,092CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,733CurrentTaxYearMinus1YearAmt
Current Tax Year$375CurrentTaxYearAmt
Total$339,728TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$87,524CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$78,004CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$79,092CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$94,733CurrentTaxYearMinus1YearAmt
Current Tax Year$375CurrentTaxYearAmt
Total$339,728TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$339,728PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$51,957CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$53,609CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$61,954CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$62,125CurrentTaxYearMinus1YearAmt
Current Tax Year$72,250CurrentTaxYearAmt
Total$301,895TotalAmt
FieldValueIRS element (for citing)
Total Support$641,623TotalSupportAmt
Public Support CY1700.52950PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Distributable Amount DistributableAmountGrp

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

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 Line1EATON COMMUNITY SCHOOLSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1306 EATON LEWISBURG RDAddressLine1Txt
CityEATONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45320ZIPCd
FieldValueIRS element (for citing)
Cash Grant$75,000CashGrantAmt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient5RecipientCnt
Cash Grant$10,000CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceEXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2FormAndLineReferenceDesc
ExplanationALL SCHOLARSHIP GRANTS ARE PAID DIRECTLY TO EDUCATIONAL INSTITUTION ON BEHALF OF STUDENT; TRUSTEE FOLLOWS UP WITH EACH ORGANIZATION TO ENSURE THE FUNDS WERE USED AS DIRECTEDExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEWTRUST OFFICER CAN REVIEW FORM 990 PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 19TRUST DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

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