2026-05-08T15:01:36-05:00 2025-12-31 920460586 PWC US TAX LLP 301 GRANT STREET 45TH FLOOR PITTSBURGH PA 15219 990 2025-01-01 346752171 MCKEOWN RUTH M FBO SALEM FDN TW MCKE 4128076211 500 FIRST AVE P7-PFSC-03-Z PITTSBURGH PA 15219 PNC BANK N A TAX MANAGER 4128076211 2026-04-16 true LAWRENCE MCGUIRE P01233953 4123556000 2026-04-16 X 2025 2025-03-06 01:10:19Z SHAYNA DECKMAN PNC BANK 500 FIRST AVE P7-PFSC-03-Z PITTSBURGH PA 15219 10062092 false X N/A X 1977 OH TO FUND CHARITABLE ACTIVITIES WITHIN THE CITY OF SALEM, OHIO 1 0 0 0 0 0 0 2142116 2353352 3516 43 2145632 2353395 1212159 1321361 0 172891 183409 0 0 24679 24058 1409729 1528828 735903 824567 20783917 21601195 0 0 20783917 21601195 TO FUND CHARITABLE ACTIVITIES WITHIN THE CITY OF SALEM, OHIO false false 1358243 1321361 ALL CONTRIBUTIONS ARE MADE TO THE SALEM COMMUNITY FOUNDATION 713 EAST STATE STREET, SALEM, OHIO. THE FOUNDATION'S MISSION IS TO IMPROVE THE QUALITY OF LIFE IN THE SALEM COMMUNITY. 1358243 true false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false X 1 0 false false false false false false false false false false false true true true true true true false false false OH X PNC BANK NA 4128076211 500 FIRST AVE P7-PFSC-03-Z PITTSBURGH PA 15219 PNC BANK N A TRUSTEE 1.0 X 183409 0 0 183409 0 0 1 false false false 755167 755167 9306882 7708697 1598185 1598185 1598185 43 43 43 2353395 2353395 1321361 1321361 183409 36682 146727 8520 8520 712 712 STATE FILING FEES 200 200 FOREIGN TAXES PAID 12658 12658 ADR SERVICE FEES 1968 1968 1528828 1358243 170585 0 -55 1057998 446952 19725919 21154298 20783917 21601195 0 0 X 20783917 21601195 20783917 21601195 20783917 21601195 X 824567 -7289 X X false false false X X 1 SALEM COMMUNITY FOUNDATION 311001130 8 true 1321361 0 1 1321361 0 true false false false false false false false false false false true false false false false true false true 149569 6005 0 704708 755167 854277 761172 0 162792 170585 0 691485 590587 25307248 27246955 0 1012198 0 25307248 28259153 0 0 25307248 28259153 379609 423887 24927639 27835266 872467 974234 0 872467 974234 691485 587762 872467 872467 0 872467 1321361 0 36882 0 0 1358243 1321361 872467 1.0 872467 0 0 0 1225110 1269571 1246937 3741618 0 872467 0 2869151 1358243 0 1358243 0 0 4227394 0 352643 1269571 1246937 1358243 PART IV, SECTION D, LINE 2 THE MCKEOWN RUTH M FBO SALEM FDN T/W MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE SUPPORTED ORGANIZATION BY HOLDING MEETINGS TO DISCUSS INVESTMENTS AND THE GENERAL OPERATION OF THE TRUST, INCLUDING THE DISBURSEMENT OF FUNDS, TIMING OF GRANTS, AND NEEDS OF THE SUPPORTED ORGANIZATION WITHIN THE TERMS OF THE TRUST AGREEMENT. PART IV, SECTION D, LINE 2 (CONT) IN ADDITION THE MCKEOWN RUTH M. FBO SALEM FDN T/W PROVIDES MONTHLY STATEMENTS THAT OUTLINE THE HOLDINGS AND ACTIVITIES OF THE TRUST AND THE INFORMATION REQUIRED AS PART OF THE ANNUAL NOTIFICATION REQUIREMENT. PART VI, LINE 3 WHILE THE SUPPORTED ORGANIZATION RELIES ON THE EXPERIENCE AND EXPERTISE OF THE INSTITUTIONAL TRUSTEE TO INVEST AND MANAGE THE INVESTMENTS IN THE TRUST, DUE TO THE CLOSE AND CONTINUOUS RELATIONSHIP,THE SUPPORTED ORGANIZATION HAS A SIGNIFICANT VOICE IN INVESTMENT DECISIONS. PART V, SECTION D, LINE 8 THE ORGANIZATION IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT. true SALEM COMMUNITY FOUNDATION 141 S ELLSWORTH AVENUE SALEM OH 44460 311001130 SECTION 170(b)(1)(A) 1321361 FMV GENERAL SUPPORT EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 MCKEOWN, RUTH M FBO SALEM FOUNDATION IS A TRUST FUND THAT DISBURSES FUNDS ONLY TO QUALIFYING CHARITABLE ORGANIZATIONS AS DIRECTED BY THE TRUST'S GOVERNING INSTRUMENT TO BE USED ONLY IN ACCORDANCE WITH THE GOVERNING INSTRUMENT EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a MCKEOWN RUTH M FBO SALEM FDN T/W IS A TRUST FUND AND HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b MCKEOWN RUTH M FBO SALEM FDN T/W IS A TRUST FUND AND HAS NO WRITTEN POLICY REGARDING DOCUMENTATION OF MEETINGS AND WRITTEN ACTIONS OF ITS GOVERNING BODY AND COMMITTEES WITH AUTHORITY TO ACT ON ITS BEHALF. FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW PNC BANK, AS CO-TRUSTEE, ARRANGES FOR THE PREPARATION OF FORM 990. RETURNS ARE SUBMITTED TO PNC BANK FOR REVIEW PRIOR TO FILING. EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c THE CONFLICT OF INTEREST POLICY OF PNC CHARITABLE TRUST REQUIRES AN ANNUAL AFFIRMATION THAT IT HAS BEEN RECEIVED, READ, UNDERSTOOD, AND AGREED TO BE COMPLIED WITH. IN ADDITION, THE POLICY REQUIRES AN ANNUAL DISCLOSURE OF THE EXISTENCE AND NATURE OF ANY AFFILIATION IN WHICH A PARTY WOULD BE CONSIDERED AN INTERESTED PERSON UNDER THE POLICY. FORM 990, PAGE 6, PART VI, LINE 18 FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH REQUESTS. FORM 990, PAGE 6, PART VI, LINE 19 FORM 990 AND RELATED FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH REQUESTS. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. EXPLANATION FOR FORM 990, PART XI, LINE 9 MUTUAL FUND TIMING ADJ: ($6,863), ROC ON CY SALES:($122), PY RETURN OF CAPITAL:($64), WASH SALE ADJ:($736), COST BASIS ADJ:$496 SALEM COMMUNITY FOUNDATION 141 S ELLSWORTH AVENUE SALEM OH 44460 341001130 TO IMPROVE THE QUALITY OF LIFE IN THE SALEM C OH 501(c)(3) 8 N/A false false true false false false false false false false false false false false false false false false false false SALEM COMMUNITY FOUNDATION b 1321361 FMV