Civic Intelligence

Charles R Niehaus Trust FBO American Lung Association of Ohio

EIN 31-6527927 • 501(c)3 • Brooklyn, OH

Pub. 78 Eligible

Profile

Grants are made to the American Lung Association of Ohio to provide programs and services according to the restated trust agreement dated March 18, 1995. Under the Internal Revenue Code of 1986, the trust is being administered to. Keybank maintains a responsiveness to the needs and activities of the organization to the attainment of its mission.

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

n/A

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

95th percentile

71%

Higher net margin than 95% of similar nonprofits.

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

Top Officer Pay

57th percentile

$7,709

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 8.7% 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

55th percentile

10%

Faster revenue growth than 55% of similar nonprofits.

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

Assets

Up

$630,006

Up $62,531 (+11%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$630,006

Up $62,531 (+11%) from 2024

Revenue

Up

$88,103

Up $8,270 (+10%) from 2024

Expenses

Down

$25,379

Down $154 (-0.6%) from 2024

Net Income

Up

$62,724

Up $8,424 (+16%) from 2024

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2021: $491,766Liabilities 2021: $0Net Assets 2021: $491,7662021Assets 2022: $519,250Liabilities 2022: $0Net Assets 2022: $519,2502022Assets 2023: $513,351Liabilities 2023: $0Net Assets 2023: $513,3512023Assets 2024: $567,475Liabilities 2024: $0Net Assets 2024: $567,4752024Assets 2025: $630,006Liabilities 2025: $0Net Assets 2025: $630,0062025

Highlighted filing

2025

Assets$630,006
Liabilities$0
Net Assets$630,006

Operations Trend

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

$100K$50K$0-$50KRevenue 2021: $14,481Expenses 2021: $15,964Net Income 2021: -$1,4832021Revenue 2022: $44,799Expenses 2022: $17,295Net Income 2022: $27,5042022Revenue 2023: $13,583Expenses 2023: $19,372Net Income 2023: -$5,7892023Revenue 2024: $79,833Expenses 2024: $25,533Net Income 2024: $54,3002024Revenue 2025: $88,103Expenses 2025: $25,379Net Income 2025: $62,7242025

Highlighted filing

2025

Revenue$88,103
Expenses$25,379
Net Income$62,724

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$265,828
Mission and Program Overview

Mission

Grants are made to the American Lung Association of Ohio to provide programs and services according to the restated trust agreement dated March 18, 1995. Under the Internal Revenue Code of 1986, the trust is being administered to. Keybank maintains a responsiveness to the needs and activities of the organization to the attainment of its mission.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$567,475$630,006▲ $62,531
Investments in Publicly Traded Securities$531,487$601,938▲ $70,451
Savings and Temporary Cash Investments$35,988$28,068▼ $7,920
Total Assets$567,475$630,006▲ $62,531
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$567,475$630,006▲ $62,531
Total Liabilities and Net Assets / Fund Balance$567,475$630,006▲ $62,531
Compensation and Service Providers

Employees

NameTitleBaseTotal
William H BushTrustee$7,709$7,709

Board Members and Trustees

NameTitle
-Board Member
John M CloudBoard Member
Robert SingletaryBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$88,103
Other Revenue
$0
Change in Net Assets
$62,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$16,232
Salaries, Compensation, and Employee Benefits$7,709
Other Expenses$1,438
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$16,232--$16,232
Current Officers, Directors, Trustees, and Key Employees-$7,709-$7,709
Fees for Services Accounting-$1,050-$1,050
All Other Expenses-$388-$388
Total Functional Expenses$16,232$9,147$0$25,379
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Lung Association of OhioDublin, OH509(a)(1)-$16,232
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
Backup withholding compliance
Yes
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

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 2 weeks.

Filing and Contact Details

Filer

Filer Name
Niehaus Charles Fbo Am Lung Ta
EIN
31-6527927
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
2025-09-29
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

Section B, Line 11B

All returns are thoroughly prepared and reviewed by our internalprofes sional tax department.

Section B, Line 14

The trust has no written document retention or destruction policy.Keybank N.A. has a corporate document retention and destruction policy.

Section B, Line 15A

Keybank is sole Trustee, is compensated as such, and makes alldecision s with respect to the operation and administration of thetrust.

Section B, Line 15B

Keybank is sole Trustee, is compensated as such, and makes al decision s with respect to the operation and administration of the trust.

Section B. Line 12A

No conflict of interet policy exists for the trust. Keybank N.A. has a corporate conflict of interest policy.

Explanation for Form 990, Part XI, Line 9

Py roc adjustment ($7), cost basis adjustment ($186).

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0KEYBANK REPRESENTATIVES HAVE COMPLETED AN EXTENSIVE INTERNAL REVIEW OF SUPORTING ORGANIZATON 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 509A3 STATUS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1KEYBANK, AS TRUSTEE, MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE AMERICAN LUNG ASSOCIATION. THE SUPPORTED ORGANIZATION MAINTAINS A SIGNIFICANT VOICE AS THEY HAVE THE RIGHT TO REMOVE THE TRUSTEE AND REPLACE WITH ANOTHER CORPORATE TRUSTEE.THE TRUSTEE HAS THE AUTHORITY TO AMEND THE DOCUEMENT TO INSURE THE CONTINUATION OF 509a3 STATUS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE TRUSTEES MAINTAIN A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE AMERICAN LUNG ASSOC. THE SUPPORTED ORGANIZATION RECEIVES PERIODIC STATEMENTS REFLECTING ALL ACTIVITY IN THE TRUST REGARDING INCOME, EXPENSES AND INVESTMENTS. THE TRUSTEES WELCOME THE INPUT OF THE SUPPORTED ORGANIZATION AS TO INVESTMENTS.
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IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt011308
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt0830421
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt0742555
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt029065
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt025989
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt0843067
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt0753863
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt029065
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt025989
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0131632524
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt016232
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0AMERICAN LUNG ASSOCIATION OF OHIO
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt016232
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt016232
IRS990ScheduleI/RecipientTable/IRCSectionDesc0509(a)(1)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0American Lung Association of Ohio
IRS990ScheduleI/RecipientTable/RecipientEIN0131632524
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05900 WILCOX PL
IRS990ScheduleI/RecipientTable/USAddress/CityNm0DUBLIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043016
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants are made to 501(c)3 organization that is named in the trust document. Our administrative representatives are in periodic contactwith representatives of the charities in order to be in compliancewith the trust provisions.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All returns are thoroughly prepared and reviewed by our internalprofes sional tax department.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The trust has no written document retention or destruction policy.Keybank N.A. has a corporate document retention and destruction policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Keybank is sole Trustee, is compensated as such, and makes alldecision s with respect to the operation and administration of thetrust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Keybank is sole Trustee, is compensated as such, and makes al decision s with respect to the operation and administration of the trust.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No conflict of interet policy exists for the trust. Keybank N.A. has a corporate conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Keybank is sole Trustee
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7KeyBank administration documents all meetings and written actions taken during the year. Actions through NPTAC are also documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL RETURNS ARE PREPARED AND THOROUGHLY REVIEWED BY OUR TAX VENDOR AND/OR INTERNAL PROFESSIONAL TAX DEPARTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Documents are available upon request by mail or phone and delivered within 2 weeks.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PY ROC ADJUSTMENT ($7), COST BASIS ADJUSTMENT ($186).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Section B, Line 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Section B. Line 12a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AMERICAN LUNG ASSOCIATION OF OHIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0131632524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0509A1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0IMPROVING LUNG HEALTH AND PREVENTING LUNG DI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05900 WILCOX PL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DUBLIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043016
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/TransferToOtherOrgInd0false
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0567475
IRS990/TotalAssetsEOYAmt0630006
IRS990/TotalAssetsGrp/BOYAmt0567475
IRS990/TotalAssetsGrp/EOYAmt0630006
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09147
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt016232
IRS990/TotalFunctionalExpensesGrp/TotalAmt025379
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0567475
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0630006
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt016232
IRS990/TotalReportableCompFromOrgAmt07709
IRS990/TotalRevenueGrp/ExclusionAmt088103
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt088103
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0567475
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0630006
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
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/SignatureDt02025-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIEHAUS CHARLES FBO AM LUNG TA
ReturnHeader/Filer/BusinessNameControlTxt0NIEH
ReturnHeader/Filer/EIN0316527927
ReturnHeader/Filer/PhoneNum09372855386
ReturnHeader/Filer/USAddress/AddressLine1Txt04900 TIEDEMAN ROAD OH-01-49-0381
ReturnHeader/Filer/USAddress/CityNm0BROOKLYN

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