Civic Intelligence

Yellow Springs Community Foundation

990 • Fiscal year 2013 • EIN 23-7372791

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 21, 2014

Organization Profilewww.yscf.org

View Organization Page

PO Box 5545387

(937) 767-2655

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

38th percentile

0.10x

Higher debt load relative to assets than 38% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

84th percentile

1.56x

Higher debt load relative to revenue than 84% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

26th percentile

-4.1%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

38th percentile

-0.1%

Faster asset growth than 38% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$8,086,415

Down $5,348 (-0.1%) from 2012

Net Assets

Down

$7,260,086

Down $33,898 (-0.5%) from 2012

Liabilities

Up

$826,329

Up $28,550 (+3.6%) from 2012

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin26th percentile

Revenue

$531,149

No earlier filing loaded for comparison.

Expenses

Up

$553,087

Up $331,140 (+149%) from 2012

Net Income

-$21,938

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $7,201,332Liabilities 2010: $767,264Net Assets 2010: $6,434,0682010Assets 2011: $7,239,656Liabilities 2011: $785,339Net Assets 2011: $6,454,3172011Assets 2012: $8,091,763Liabilities 2012: $797,779Net Assets 2012: $7,293,9842012Assets 2013: $8,086,415Liabilities 2013: $826,329Net Assets 2013: $7,260,0862013Assets 2014: $9,742,445Liabilities 2014: $884,477Net Assets 2014: $8,857,9682014Assets 2015: $9,675,685Liabilities 2015: $987,318Net Assets 2015: $8,688,3672015Assets 2016: $9,884,726Liabilities 2016: $1,016,113Net Assets 2016: $8,868,6132016Assets 2017: $10,338,917Liabilities 2017: $1,337,199Net Assets 2017: $9,001,7182017Assets 2018: $15,290,515Liabilities 2018: $1,528,673Net Assets 2018: $13,761,8422018Assets 2020: $19,424,960Liabilities 2020: $2,146,272Net Assets 2020: $17,278,6882020Assets 2021: $21,754,663Liabilities 2021: $2,390,319Net Assets 2021: $19,364,3442021Assets 2022: $18,498,629Liabilities 2022: $2,220,252Net Assets 2022: $16,278,3772022Assets 2024: $22,180,871Liabilities 2024: $3,037,071Net Assets 2024: $19,143,8002024

Highlighted filing

2013

Assets$8,086,415
Liabilities$826,329
Net Assets$7,260,086
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $132,2962010Expenses 2011: $197,4532011Expenses 2012: $221,9472012Revenue 2013: $531,149Expenses 2013: $553,087Net Income 2013: -$21,9382013Revenue 2014: $1,959,178Expenses 2014: $361,296Net Income 2014: $1,597,8822014Revenue 2015: $365,245Expenses 2015: $527,495Net Income 2015: -$162,2502015Revenue 2016: $613,952Expenses 2016: $447,241Net Income 2016: $166,7112016Revenue 2017: $857,408Expenses 2017: $738,824Net Income 2017: $118,5842017Revenue 2018: $1,779,123Expenses 2018: $881,201Net Income 2018: $897,9222018Revenue 2020: $2,157,956Expenses 2020: $1,244,200Net Income 2020: $913,7562020Revenue 2021: $3,493,724Expenses 2021: $1,831,523Net Income 2021: $1,662,2012021Revenue 2022: $1,980,416Expenses 2022: $1,472,763Net Income 2022: $507,6532022Revenue 2024: $3,317,883Expenses 2024: $2,512,295Net Income 2024: $805,5882024

Highlighted filing

2013

Revenue$531,149
Expenses$553,087
Net Income-$21,938
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 21, 2014
Return Version
2013v3.0
Gross Receipts
$1,553,500
Mission and Program Overview

Mission

Entrusted with the responsibility of enhancing community life, the Yellow Springs Community Foundation has the following vision: to serve as a catalyst and resource for philanthropy; to build and be stewards of endowments that address the community's evolving needs; to provide flexible and cost-effective ways for donors to improve our community; and to excel in strategic grant making in areas that include arts, culture, education, recreation, scientific research, and social services.

To enhance community life in Yellow Springs and Miami Township by providing means for charitable giving and grant making that fund a broad range of activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,797,613$7,436,598▲ $638,985
Rtn Earn Endowment Incm Other Fnds$7,293,984$7,260,086▼ $33,898
Savings and Temporary Cash Investments$1,276,650$632,317▼ $644,333
Investments Other Securities$17,500$17,500→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$8,091,763$8,086,415▼ $5,348
Liabilities
Other Liabilities$797,779$826,329▲ $28,550
Total Liabilities$797,779$826,329▲ $28,550
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,293,984$7,260,086▼ $33,898
Total Liabilities and Net Assets / Fund Balance$8,091,763$8,086,415▼ $5,348

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$7,087,451$110,219▲ $313,130-$7,043,889
2012$6,249,771$757,824▲ $199,845-$7,087,451
2011$6,272,819$109,300▼ $6,615-$6,249,772
2010$2,544,503$3,639,016▲ $164,242$759$6,272,819
2009$2,180,563$354,768▲ $81,629$566$2,544,503
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
Perry M StewartAsst. Treas./Non-Trustee
Bruce BradtmillerPres/Trustee
Jane BakerSec./Trustee
Dave WishartTreasurer/Trustee
Joan AckermanTrustee
Mary FisherTrustee
Maureen LynchTrustee
Sterling WigginsTrustee
Tim SherwoodTrustee
Susan MillerV.P./Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$149,070
Program Service Revenue
$0
Investment Income
$381,868
Other Revenue
$211
All Other Contributions
$149,070
Change in Net Assets
$-21,938

Audited Revenue Reconciliation

Revenue per Audited Statements
$531,149
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$531,149
Total Revenue per Form 990
$531,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$468,912
Other Expenses$59,938
Salaries, Compensation, and Employee Benefits$24,237
Total Fundraising Expense$2,197
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$461,562--$461,562
Fees for Service Investment Mgmnt Fees$43,605--$43,605
Other Salaries and Wages$8,291$13,323$829$22,443
Grants to Domestic Individuals$7,350--$7,350
Fees for Services Accounting$2,475$2,475-$4,950
Office Expenses-$2,376$296$2,672
Insurance-$1,991-$1,991
Advertising-$836$1,000$1,836
Payroll Taxes$664$1,058$72$1,794
Occupancy$780$780-$1,560
Information Technology-$1,291-$1,291
Fees for Services Other-$1,248-$1,248
Other Expenses-$200-$200
Total Functional Expenses$524,727$26,163$2,197$553,087

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$553,087
Total Expenses per Audited Statements$553,087
Total Expenses per Form 990$553,087
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-1673457-501(c)(3)Fellowship grant; Performing Arts Center$201,110
31-6000874-501(c)(3)Fellowship grant; Judo math program; PBL sculpture unit; capital project; technology$99,145
31-0622323-501(c)(3)Fellowship grant; general operating grant; vehicle; roof$44,975
---Theatre refurbishing$30,000
26-1673457-501(c)(3)Building maintenance; general program support$17,043
31-1215024-501(c)(3)Fellowship grant; Bronze sculpture project; community music; Godzilla project$14,370
31-0536640-501(c)(3)Fellowship grant$11,330
---Fellowship grant$9,729
---Fellowship grant; general operating grant$7,785
31-1667767-501(c)(3)Summer theater arts program; fellowship grant$7,675
31-1656193-501(c)(3)Fellowship grant$7,232
---Safe Schools Climate Conference; unrestricted grant$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds$826,329
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“The trustees can review the Form 990 electronically on the secure part of the Foundation's website. Approval can be either electronically or at a regular meeting.”

Form 990, Part VI, Section B, line 12C

“The Foundation Administrator monitors the process of having trustees complete the relevant form. Then the Foundation Administrator reports the disclosures to the trustees who enforce the policy.”

Form 990, Part VI, Section C, line 19

“The Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
23-7372791
Phone
9377672655

Signing Officer

Name
Sterling Wiggins
Title
President/Trustee
Phone
9377672655
Signed
2014-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sterling Wiggins
Formed
1974
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
3
Volunteers
30

Preparer

Preparer
Keith O Applegate
Phone
9373251538
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Transfer of restricted funds to Agency funds -11,960.”

Financial Statement Notes

Part IV, Line 1B:

“The Foundation is the successor trustee for the Edwin K. Foos Trust. The Foundation manages the investments and determines the annual distributions to the beneficiaries.”

Part X, Line 2:

“The Yellow Springs Community Foundation has been granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and is, therefore, generally exempt from federal and state income taxes. The Yellow Springs Community Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). However, income from certain activities not directly related to the Foundation's tax-exempt purpose is subject to taxation as unrelated business income. Therefore, the Foundation adopted the provisions of Accounting for Uncertainty in Income Taxes. Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the Foundation's annual reporting returns. The Foundation's reporting returns are subject to audit by federal and state taxing authorities. The Foundation's open audit periods are 2010-2012. No income tax provision has been included in the financial statements as the Foundation has determined it does not have unrelated business income subject to taxation.”

Raw XML AppendixShowing 400 of 580 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To enhance community life in Yellow Springs and Miami Township by providing means for charitable giving and grant making that fund a broad range of activities.
IRS990/AdvertisingGrp/FundraisingAmt01000
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0836
IRS990/AdvertisingGrp/TotalAmt01836
IRS990/AllOtherContributionsAmt0149070
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Perry M Stewart Asst Treasurer
IRS990/BooksInCareOfDetail/PhoneNum09377674541
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO Box 55
IRS990/BooksInCareOfDetail/USAddress/City0Yellow Springs
IRS990/BooksInCareOfDetail/USAddress/State0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCode045387
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0149070
IRS990/CYGrantsAndSimilarPaidAmt0468912
IRS990/CYInvestmentIncomeAmt0381868
IRS990/CYOtherExpensesAmt059938
IRS990/CYOtherRevenueAmt0211
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-21938
IRS990/CYSalariesCompEmpBnftPaidAmt024237
IRS990/CYTotalExpensesAmt0553087
IRS990/CYTotalFundraisingExpenseAmt02197
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0531149
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0Benefits the citizens of Yellow Springs and Miami Township by awarding grants to other non-profit organizations and scholarships to students.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0524727
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02475
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02475
IRS990/FeesForServicesAccountingGrp/TotalAmt04950
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01248
IRS990/FeesForServicesOtherGrp/TotalAmt01248
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt043605
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt043605
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt93.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Dave Wishart
IRS990/Form990PartVIISectionAGrp/PersonNm1Bruce Bradtmiller
IRS990/Form990PartVIISectionAGrp/PersonNm2Susan Miller
IRS990/Form990PartVIISectionAGrp/PersonNm3Tim Sherwood
IRS990/Form990PartVIISectionAGrp/PersonNm4Jane Baker
IRS990/Form990PartVIISectionAGrp/PersonNm5Maureen Lynch
IRS990/Form990PartVIISectionAGrp/PersonNm6Joan Ackerman
IRS990/Form990PartVIISectionAGrp/PersonNm7Mary Fisher
IRS990/Form990PartVIISectionAGrp/PersonNm8Sterling Wiggins
IRS990/Form990PartVIISectionAGrp/PersonNm9Perry M Stewart
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer/Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Pres/Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2V.P./Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Sec./Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Asst. Treas./Non-Trustee
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0139003
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantAmt0468912
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt07350
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt07350
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0461562
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0461562
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01161354
IRS990/GrossReceiptsAmt01553500
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt01379
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt01379
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01291
IRS990/InformationTechnologyGrp/TotalAmt01291
IRS990/InsuranceGrp/ManagementAndGeneralAmt01991
IRS990/InsuranceGrp/TotalAmt01991
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0241486
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0241486
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt017500
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt017500
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06797613
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07436598
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01022351
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Entrusted with the responsibility of enhancing community life, the Yellow Springs Community Foundation has the following vision: to serve as a catalyst and resource for philanthropy; to build and be stewards of endowments that address the community's evolving needs; to provide flexible and cost-effective ways for donors to improve our community; and to excel in strategic grant making in areas that include arts, culture, education, recreation, scientific research, and social services.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07293984
IRS990/NetAssetsOrFundBalancesEOYAmt07260086
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0139003
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0139003
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0780
IRS990/OccupancyGrp/ProgramServicesAmt0780
IRS990/OccupancyGrp/TotalAmt01560
IRS990/OfficeExpensesGrp/FundraisingAmt0296
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02376
IRS990/OfficeExpensesGrp/TotalAmt02672
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-11960
IRS990/OtherExpensesGrp/Desc0Membership Dues
IRS990/OtherExpensesGrp/Desc1Filing Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0585
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1200
IRS990/OtherExpensesGrp/TotalAmt0585
IRS990/OtherExpensesGrp/TotalAmt1200
IRS990/OtherLiabilitiesGrp/BOYAmt0797779
IRS990/OtherLiabilitiesGrp/EOYAmt0826329
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Grants refunded
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0211
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0211
IRS990/OtherRevenueTotalAmt0211
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0829
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013323
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08291
IRS990/OtherSalariesAndWagesGrp/TotalAmt022443
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt072
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01058
IRS990/PayrollTaxesGrp/ProgramServicesAmt0664
IRS990/PayrollTaxesGrp/TotalAmt01794
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Sterling Wiggins
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0794938
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0146591
IRS990/PYInvestmentIncomeAmt0266276
IRS990/PYOtherExpensesAmt057254
IRS990/PYOtherRevenueAmt0400
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0839667
IRS990/PYSalariesCompEmpBnftPaidAmt018102
IRS990/PYTotalExpensesAmt0221947
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01061614
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-21938
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07293984
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07260086
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01276650
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0632317
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: Unexpected gifts from trusts of 2 related individuals Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amou Description: Remaining cash grant from trust Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amount: 0.Amou
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Schedule A, Part IV, List of Unusual Grants:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0149070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0794938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0159549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03673740
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0387494
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05164791
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0241486
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0221087
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0193868
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0148007
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt034655
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0839103
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02480
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0400
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0571
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01262
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt03202
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07915
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78430
IRS990ScheduleA/PublicSupportPY170Pct00.80440
IRS990ScheduleA/PublicSupportTotal170Amt04714858
IRS990ScheduleA/SubstantialContributorsTotAmt0449933
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0149070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0794938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0159549
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03673740
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0387494
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05164791
IRS990ScheduleA/TotalSupportAmt06011809
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt029861
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt0560610
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt061556
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt07087451
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0110219
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt07043889
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0405355
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0313130
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt050973
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt06249771
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0757824
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt07087451
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt069016
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0199845
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt043554
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt06272819
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0109300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt06249772
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt082178
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-6615
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02544503
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03639016
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt06272819
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt074183
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0164242
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0759
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02180563
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0354768
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02544503
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt071891
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt081629
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0566
IRS990ScheduleD/DistributionsDuringYearAmt014800
IRS990ScheduleD/EndingBalanceAmt0575671
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0553087
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0826329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Agency Funds
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0531149
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation is the successor trustee for the Edwin K. Foos Trust. The Foundation manages the investments and determines the annual distributions to the beneficiaries.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Yellow Springs Community Foundation has been granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and is, therefore, generally exempt from federal and state income taxes. The Yellow Springs Community Foundation qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). However, income from certain activities not directly related to the Foundation's tax-exempt purpose is subject to taxation as unrelated business income. Therefore, the Foundation adopted the provisions of Accounting for Uncertainty in Income Taxes. Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the Foundation's annual reporting returns. The Foundation's reporting returns are subject to audit by federal and state taxing authorities. The Foundation's open audit periods are 2010-2012. No income tax provision has been included in the financial statements as the Foundation has determined it does not have unrelated business income subject to taxation.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 1b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0553087
IRS990ScheduleD/TotalLiabilityAmt0826329
IRS990ScheduleD/TotalRevenuePerForm990Amt0531149
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0531149
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0553087
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt07350
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Awards and scholarships for students in the Yellow Springs Exempted Village School District
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt010
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/CashGrantAmt099145
IRS990ScheduleI/RecipientTable/CashGrantAmt114370
IRS990ScheduleI/RecipientTable/CashGrantAmt27232
IRS990ScheduleI/RecipientTable/CashGrantAmt344975
IRS990ScheduleI/RecipientTable/CashGrantAmt417043
IRS990ScheduleI/RecipientTable/CashGrantAmt511330
IRS990ScheduleI/RecipientTable/CashGrantAmt67675
IRS990ScheduleI/RecipientTable/CashGrantAmt7201110
IRS990ScheduleI/RecipientTable/CashGrantAmt89729
IRS990ScheduleI/RecipientTable/CashGrantAmt95000
IRS990ScheduleI/RecipientTable/CashGrantAmt1030000
IRS990ScheduleI/RecipientTable/CashGrantAmt117785
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Fellowship grant; Judo math program; PBL sculpture unit; capital project; technology

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,086,415
Liabilities
$826,329
Net assets
$7,260,086
Revenue
$531,149
Expenses
$553,087
Net income
-$21,938
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.2$3.04$19.1$3.32$2.51$0.81
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.5$2.22$16.3$1.98$1.47$0.51
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.8$2.39$19.4$3.49$1.83$1.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$2.15$17.3$2.16$1.24$0.91
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.3$1.53$13.8$1.78$0.88$0.90
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.34$9.00$0.86$0.74$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.88$1.02$8.87$0.61$0.45$0.17
2015Detailed filing. Detailed filing data is available for this year.$9.68$0.99$8.69$0.37$0.53$0.16
2014Detailed filing. Detailed filing data is available for this year.$9.74$0.88$8.86$1.96$0.36$1.60
2013Detailed filing. Detailed filing data is available for this year.$8.09$0.83$7.26$0.53$0.55$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.09$0.80$7.29$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.79$6.45$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.20$0.77$6.43$0.13