Civic Intelligence

Niehaus Charles FBO Salvation Ta

EIN 31-6527924 • 501(c)3 • Brooklyn, OH

Profile

Grants are made according to the trust agreement dated July 5, 1988 and amended March 18, 1995. Keybank, Trustee distributes all the net income from within the Salvation Army Fund of Dayton, Oh fund. In addition, the Salvation Army, through the Central Corp in Dayton, Oh, acting in its capacity as the advisory board, shall have the right to request the trustee make distribution of principal to enhance the Salvation Army's Central Corps operations, including specific building or renovation projects, or specific social or religious programs not able to be funded from income. Key Bank maintains a responsiveness to the needs and activities of each beneficiary organization in the attainment of its mission.

4900 Tiedeman Road Oh-01-49-0381Brooklyn, OH 44144

na

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

90th percentile

51%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$10,463

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Up

$875,097

Up $86,767 (+11%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$875,097

Up $86,767 (+11%) from 2024

Revenue

Down

$171,444

Down $25,415 (-13%) from 2024

Expenses

Up

$84,465

Up $815 (+1.0%) from 2024

Net Income

Down

$86,979

Down $26,230 (-23%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2021: $653,405Liabilities 2021: $0Net Assets 2021: $653,4052021Assets 2022: $733,718Liabilities 2022: $0Net Assets 2022: $733,7182022Assets 2023: $675,434Liabilities 2023: $0Net Assets 2023: $675,4342023Assets 2024: $788,330Liabilities 2024: $0Net Assets 2024: $788,3302024Assets 2025: $875,097Liabilities 2025: $0Net Assets 2025: $875,0972025

Highlighted filing

2025

Assets$875,097
Liabilities$0
Net Assets$875,097

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2021: $39,039Expenses 2021: $63,483Net Income 2021: -$24,4442021Revenue 2022: $144,276Expenses 2022: $63,927Net Income 2022: $80,3492022Revenue 2023: $40,698Expenses 2023: $98,869Net Income 2023: -$58,1712023Revenue 2024: $196,859Expenses 2024: $83,650Net Income 2024: $113,2092024Revenue 2025: $171,444Expenses 2025: $84,465Net Income 2025: $86,9792025

Highlighted filing

2025

Revenue$171,444
Expenses$84,465
Net Income$86,979

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 18, 2025
Return Version
2024v5.2
Gross Receipts
$431,928
Mission and Program Overview

Mission

Grants are made according to the trust agreement dated July 5, 1988 and amended March 18, 1995. Keybank, Trustee distributes all the net income from within the Salvation Army Fund of Dayton, Oh fund. In addition, the Salvation Army, through the Central Corp in Dayton, Oh, acting in its capacity as the advisory board, shall have the right to request the trustee make distribution of principal to enhance the Salvation Army's Central Corps operations, including specific building or renovation projects, or specific social or religious programs not able to be funded from income. Key Bank maintains a responsiveness to the needs and activities of each beneficiary organization in the attainment of its mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$788,330$875,097▲ $86,767
Investments in Publicly Traded Securities$772,875$848,750▲ $75,875
Savings and Temporary Cash Investments$15,455$26,347▲ $10,892
Total Assets$788,330$875,097▲ $86,767
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$788,330$875,097▲ $86,767
Total Liabilities and Net Assets / Fund Balance$788,330$875,097▲ $86,767
Compensation and Service Providers

Employees

NameTitleBaseTotal
-Trustee$10,463$10,463

Board Members and Trustees

NameTitle
-Board Director
Revenue and Support

Revenue Composition

Contributions and Grants
$179
Program Service Revenue
$0
Investment Income
$171,265
Other Revenue
$0
All Other Contributions
$179
Change in Net Assets
$86,979
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$72,529
Salaries, Compensation, and Employee Benefits$10,463
Other Expenses$1,473
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$72,529--$72,529
Current Officers, Directors, Trustees, and Key Employees-$10,463-$10,463
Fees for Services Accounting-$1,050-$1,050
All Other Expenses-$423-$423
Total Functional Expenses$72,529$11,936$0$84,465
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Salvation Army Fund of Dayton OhioDayton, OH170(b)(1)(A)Income Is Paid to the Salvation Army to Support Their Ongoing Mission as Deemed Appropriate by the Advisory Board.$72,529
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 14

The trust has no written document retention or destruction policy. Keybank n.a. Has a corporate document retention and destruction policy.

Part VI, Line 15A&B

Keybank is sole trustee, is compensated as such, and makes all decisions with respect to the operation and administration of the trust.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1A

Keybank is sole trustee

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

All returns are prepared and thoroughly reviewed by our tax vendor and/or internal professional tax department.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request by mail or phone and delivered within two weeks.

Filing and Contact Details

Filer

Filer Name
Niehaus Charles Fbo Salvation Ta
EIN
31-6527924
Phone
9372855386
Address
4900 TIEDEMAN ROAD OH-01-49-0381, BROOKLYN, OH 44144

Signing Officer

Name
Keybank by Joseph Velkos
Title
Vice President
Phone
9372855386
Signed
2025-09-18
Discuss with paid preparer
Yes

Organization Details

Formed
1988
Legal Domicile
Oh
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
Preparer
Jeffrey E Kuhlin
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

Py roc adjustment ($9), cost basis adjustment ($203).

Raw XML Appendix382 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0KeyBank representatives have completed an extensive internal review of supporting organization accounts. This was done in concert with in house counsel and individual determinations were made with respect to the relationships. The beneficiaries have the right to remove the trustee and the trustee has the right to amend the trust to insure continuation of 509(a)3 status.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1KeyBank, as Trustee, welcomes the input of the charitable beneficiaries as to investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2KeyBank, as Trustee, maintains a close and continuous working relationship with Charles Niehaus. The supported organizations maintain a significiant voice as they have right to remove the Trustee and replace with another corporate Trustee. The Trustee has the authority to amend the document to insure the continuation of 509(a)3.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3The supported organization received periodic statements reflecting all activity in the trust regarding income, expenses, and investments. KeyBank welcomes the input of the supported organization as to investments.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4KeyBank representatives have completed an extensive internal review of supporting organization accounts. This was done in concert with in house counsel and individual determinations were made with respect to the relationships. Their advisory board has the authority to withdraw principal only limited to 20% every five years. The trustee has the right to amend the trust to insure
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5KeyBank, as Trustee, maintains a close anc continuous working relationship with Salvation Army. The supported organization maintains a significant voice as they have the authority every five years to withdraw 20% of the principal. The Trustee has the authority to amend the document to insure the continuation of the 509(a)3 status.
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IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt01088396
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt01137827
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt01088396
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt017067
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt016326
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt01120760
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt01072070
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt039227
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt037522
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt01137827
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt01088396
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt039227
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt037522
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt072529
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SALVATION ARMY DAYTON OH
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt072529
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt072529
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(b)(1)(A)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0INCOME IS PAID TO THE SALVATION ARMY TO SUPPORT THEIR ONGOING MISSION AS DEEMED APPROPRIATE BY THE ADVISORY BOARD.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SALVATION ARMY FUND OF DAYTON OHIO
IRS990ScheduleI/RecipientTable/RecipientEIN0316527924
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01000 N KEOWEE ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DAYTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0454041520
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to 501(C)3 organizations that are named in the trust document. Our administrative representatives are in periodic contact with the charity for comliance with trust provisions.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST HAS NO WRITTEN DOCUMENT RETENTION OR DESTRUCTION POLICY. KEYBANK N.A. HAS A CORPORATE DOCUMENT RETENTION AND DESTRUCTION POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KEYBANK IS SOLE TRUSTEE, IS COMPENSATED AS SUCH, AND MAKES ALL DECISIONS WITH RESPECT TO THE OPERATION AND ADMINISTRATION OF THE TRUST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Keybank is sole trustee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL RETURNS ARE PREPARED AND THOROUGHLY REVIEWED BY OUR TAX VENDOR AND/OR INTERNAL PROFESSIONAL TAX DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documents are available upon request by mail or phone and delivered within two weeks.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PY ROC ADJUSTMENT ($9), COST BASIS ADJUSTMENT ($203).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, LINE 15A&B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0788330
IRS990/TotalAssetsEOYAmt0875097
IRS990/TotalAssetsGrp/BOYAmt0788330
IRS990/TotalAssetsGrp/EOYAmt0875097
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0179
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011936
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt072529
IRS990/TotalFunctionalExpensesGrp/TotalAmt084465
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0788330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0875097
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt072529
IRS990/TotalReportableCompFromOrgAmt010463
IRS990/TotalRevenueGrp/ExclusionAmt0171265
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0171444
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0788330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0875097
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEYBANK BY JOSEPH VELKOS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09372855386
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIEHAUS CHARLES FBO SALVATION TA
ReturnHeader/Filer/BusinessNameControlTxt0NIEH
ReturnHeader/Filer/EIN0316527924
ReturnHeader/Filer/PhoneNum09372855386
ReturnHeader/Filer/USAddress/AddressLine1Txt04900 TIEDEMAN ROAD OH-01-49-0381
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044144
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04300 E CAMELBACK ROAD STE 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085018
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E KUHLIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-08T13:01:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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