Civic Intelligence

Fairfield County Foundation

990 • Fiscal year 2020 • EIN 34-1623983

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

162 East Main StLancaster, OH 43130

(740) 654-8451

Siviq Scores

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

Liabilities / Assets

25th percentile

0.07x

Higher debt load relative to assets than 25% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.86x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Net Margin

88th percentile

40%

Higher net margin than 88% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Top Officer Pay

8th percentile

$107,724

Higher top officer pay than 8% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2020

Asset Growth

67th percentile

13%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Revenue Growth

9th percentile

-35%

Faster revenue growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2019 to 2020

Assets

Up

$59,703,095

Up $6,656,989 (+13%) from 2019

Net Assets

Up

$55,368,552

Up $6,886,388 (+14%) from 2019

Liabilities

Down

$4,334,543

Down $229,399 (-5.0%) from 2019

Revenue

Down

$5,014,257

Down $2,728,789 (-35%) from 2019

Expenses

Down

$3,024,959

Down $691,054 (-19%) from 2019

Net Income

Down

$1,989,298

Down $2,037,735 (-51%) from 2019

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $27,758,079Liabilities 2010: $2,879,304Net Assets 2010: $24,878,7752010Assets 2011: $28,212,772Liabilities 2011: $2,972,697Net Assets 2011: $25,240,0752011Assets 2012: $32,393,126Liabilities 2012: $3,358,051Net Assets 2012: $29,035,0752012Assets 2013: $37,397,176Liabilities 2013: $4,221,951Net Assets 2013: $33,175,2252013Assets 2014: $39,548,796Liabilities 2014: $5,353,900Net Assets 2014: $34,194,8962014Assets 2015: $37,431,725Liabilities 2015: $4,570,938Net Assets 2015: $32,860,7872015Assets 2016: $41,974,695Liabilities 2016: $4,693,960Net Assets 2016: $37,280,7352016Assets 2017: $48,027,258Liabilities 2017: $4,768,011Net Assets 2017: $43,259,2472017Assets 2018: $44,903,938Liabilities 2018: $4,432,809Net Assets 2018: $40,471,1292018Assets 2019: $53,046,106Liabilities 2019: $4,563,942Net Assets 2019: $48,482,1642019Assets 2020: $59,703,095Liabilities 2020: $4,334,543Net Assets 2020: $55,368,5522020Assets 2021: $68,377,740Liabilities 2021: $4,956,206Net Assets 2021: $63,421,5342021Assets 2022: $59,708,266Liabilities 2022: $5,069,513Net Assets 2022: $54,638,7532022Assets 2023: $70,024,648Liabilities 2023: $5,810,852Net Assets 2023: $64,213,7962023Assets 2024: $76,355,879Liabilities 2024: $10,065,567Net Assets 2024: $66,290,3122024

Highlighted filing

2020

Assets$59,703,095
Liabilities$4,334,543
Net Assets$55,368,552

Operations Trend

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

$10M$5.0M$0Expenses 2010: $1,699,5812010Expenses 2011: $1,932,0062011Expenses 2012: $1,888,5422012Revenue 2013: $3,430,002Expenses 2013: $2,166,915Net Income 2013: $1,263,0872013Revenue 2014: $4,149,401Expenses 2014: $2,523,500Net Income 2014: $1,625,9012014Revenue 2015: $3,219,479Expenses 2015: $2,451,957Net Income 2015: $767,5222015Revenue 2016: $5,846,630Expenses 2016: $2,440,945Net Income 2016: $3,405,6852016Revenue 2017: $5,252,645Expenses 2017: $2,622,947Net Income 2017: $2,629,6982017Revenue 2018: $5,147,092Expenses 2018: $3,274,599Net Income 2018: $1,872,4932018Revenue 2019: $7,743,046Expenses 2019: $3,716,013Net Income 2019: $4,027,0332019Revenue 2020: $5,014,257Expenses 2020: $3,024,959Net Income 2020: $1,989,2982020Revenue 2021: $9,193,842Expenses 2021: $3,735,209Net Income 2021: $5,458,6332021Revenue 2022: $5,979,671Expenses 2022: $4,424,946Net Income 2022: $1,554,7252022Revenue 2023: $6,779,760Expenses 2023: $3,970,512Net Income 2023: $2,809,2482023Revenue 2024: $7,695,218Expenses 2024: $5,761,940Net Income 2024: $1,933,2782024

Highlighted filing

2020

Revenue$5,014,257
Expenses$3,024,959
Net Income$1,989,298
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$5,020,189
Mission and Program Overview

Mission

Building a legacy through philanthropy and stewardship to strengthen our community. The fairfield county foundation has helped donors create lasting charitable legacies that carry on their names, their values and their priorities. Within the foundation are more than 300 individual charitable funds, each created by donors to address those local causes they are most passionate about. Foundation grants support the arts, children's programs, health and wellness projects, community development, academics and much more. From scholarships for deserving fairfield county youth and equipment to keep people fit and healthy, to improvements to green spaces throughout our county and grants to feed the hungry, the fairfield county foundation touches every member of our community in some way.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$49,125,995$55,260,614▲ $6,134,619
Savings and Temporary Cash Investments$2,164,336$2,822,436▲ $658,100
Land, Buildings, and Equipment, Net$1,472,256$1,616,200▲ $143,944
Investments Other Securities$283,519--
Accounts Receivable-$3,845-
Total Assets$53,046,106$59,703,095▲ $6,656,989
Liabilities
Other Liabilities$4,562,208$4,328,262▼ $233,946
Accounts Payable and Accrued Expenses$1,734$6,281▲ $4,547
Total Liabilities$4,563,942$4,334,543▼ $229,399
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$47,663,034$54,471,399▲ $6,808,365
Net Assets With Donor Restrictions$819,130$897,153▲ $78,023
Total Net Assets Fund Balance$48,482,164$55,368,552▲ $6,886,388
Total Liabilities and Net Assets / Fund Balance$53,046,106$59,703,095▲ $6,656,989

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$610,019$277,143$887,162
Equipment$14,646$78,513$93,159
Land$720,010-$92,510
Other Land Buildings$271,525--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$5,887,863$112,873▲ $797,308-$5,827,563
2019$5,641,747$117,829▲ $1,067,214-$5,887,863
2018$5,735,967$588,764▼ $325,308-$5,641,747
2017$4,689,729$652,931▲ $1,047,047-$5,735,967
2016$4,565,719$108,253▲ $312,301-$4,689,729
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy EymanExecutive DiPT$102,283$5,441$107,724

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,374,712
Program Service Revenue
$551,866
Investment Income
$2,005,867
Other Revenue
$81,812
All Other Contributions
$2,374,712
Change in Net Assets
$1,989,298

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$162,961Fair Market Value
Total Noncash Contributions3$162,961-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,979,993
Revenue Not Reported on Financial Statements
$34,264
Revenue Not Reported on Form 990
$4,868,802
Other Revenue Adjustments
$34,264
Total Revenue per Audited Statements
$9,848,795
Total Revenue per Form 990
$5,014,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,824,115
Other Expenses$852,676
Salaries, Compensation, and Employee Benefits$348,168
Total Fundraising Expense$127,583
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,129,083--$1,129,083
Grants to Domestic Individuals$695,032--$695,032
Fees for Services Other$522,820--$522,820
Other Salaries and Wages$113,736$42,529$30,467$186,732
Fees for Service Investment Mgmnt Fees$104,803$1,031-$105,834
Current Officers, Directors, Trustees, and Key Employees$25,571$25,571$51,141$102,283
Information Technology$30,102$20,185$2,164$52,451
Pension Plan Contributions$18,734$9,741$9,863$38,338
Fees for Services Management-$38,234-$38,234
Fees for Services Accounting-$29,079-$29,079
Advertising--$26,838$26,838
Depreciation Depletion-$26,546-$26,546
Occupancy-$22,817-$22,817
Payroll Taxes$9,080$5,719$6,016$20,815
Insurance-$7,335-$7,335
Office Expenses-$6,963-$6,963
Conferences and Meetings$1,736$600$463$2,799
Travel$124-$631$755
Fees for Services Legal-$425-$425
Other Expenses-$85-$85
Total Functional Expenses$2,650,821$246,555$127,583$3,024,959

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,040,428
Expenses per Audited Statements$3,024,959
Total Expenses per Form 990$3,024,959
Expenses Not Reported on Form 990$15,469
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Vpl Architects IncLancaster, OH-2 Athletic Field$53,280
Lancaster-fairfield Community ActioLancaster, OH501c3Packer Truck$50,000
Liberty Union Thurston SchoolsBaltimore, OH-2020 Payout$37,035
Baltimore Area Museum CorpBaltimore, OH501c32021 Operating Funds$32,000
Fairfield County FoundationLancaster, OH501c331 Hour Give Matchin$31,000
Olivedale Senior CenterLancaster, OH501c3Resurface Parking Lo$31,000
Cooper Concrete Services LLCNashport, OH-Concrete Pad$30,347
Fairfield Area Humane SocietyLancaster, OH501c3Puppy Wing Addition$30,000
Fairfield County FoundationLancaster, OH501c3Donor Advised Donati$30,000
Friends of Lancaster Parks & RecreaLancaster, OH501c3All Abilities Multi-$30,000
Mid-ohio FoodbankGrove City, OH501c3Donor Advised Donati$30,000
Blake M Cole Dba Cole ConstructionLancaster, OH501c3Davis Auditorium Roo$28,600
Max Container Options LLCLancaster, OH-Ada Compliant Latrin$25,010
Robert K Fox Family YLancaster, OH501c3Funds Payout$25,000
Heidi-ho CorpRoseville, MI-Nuts for Fundraiser$23,496
Fairfield County FoundationLancaster, OH501c3Community Impact Fun$20,792
Decorative Arts Center of OhioLancaster, OH501c3Diptychs & Triptychs$20,000
Fairfield Medical Center FoundationLancaster, OH501c3Sexual Assault Progr$20,000
Friends of Lancaster Parks & RecLancaster, OH501c3Donor Advised Donati$20,000
Pickerington Area Soccer AssociatioPickerington, OH-Parking Lot Develop$20,000
The RefugeColumbus, OH-Program Expenses$20,000
United Way of Fairfield CountyLancaster, OH501c3Donor Advised Donati$20,000
Fairfield Community Health CenterLancaster, OH501c3Ekg & Pft Equipment$16,709
Lighthouse IncLancaster, OH-Plumbing/ Wall Repai$16,393
Fairfield Medical Center FoundationLancaster, OH501c3Twig Donations$16,000
Fairfield 33 Development AllianceLancaster, OH501c3Donor Advised Donati$15,000
Liberty Union-thurston School DistBaltimore, OH-Land Lab Fund$15,000
New Horizons Mental Health ServicesLancaster, OHGovRYAN'S RAVE TO SAVE$15,000
Ohio Glass MuseumLancaster, OH501c3Donor Advised Donati$14,000
Trinity United Church of ChristBaltimore, OH-Funds Payout$13,872
Fcf Kiwanis Special FundLancaster, OH-All Abilities Park$13,500
Playcore Wisconsin Inc Dba GametimeFort Payne, ALGovPlayground Eq All-ab$11,001
Habitat for Humanity of Se OhioMillfield, OH-Fc Microfinance Prog$11,000
NATIONWIDE CHILDREN'S HOSPITALLancaster, OH501c3Donor Advised Donati$10,500
Ohio State University FoundationColumbus, OHGovDonor Advised Donati$10,500
Fairfield Center for DisabilitiesLancaster, OH501c3Donor Advised Funds$10,000
Lancaster-fairfield Co Charity NewsLancaster, OH501c3Donor Advised Donati$10,000
Nardone Family TrustWheeling, WV501c3Donor Advised Donati$10,000
Vasu Communications IncAvon, OH501c3Radio System Afd$9,290
First Presbyterian ChurchLancaster, OH-Scholarships$8,582
Meals on Wheels Fairfield CountyLancaster, OH501c3Donor Advised Donati$8,500
American Red Cross of Sc OhioLancaster, OH501c3New Blood Scales$8,315
Lutheran Social ServicesWorthington, OH501c3Donor Advised Donati$8,000
Amanda-clearcreek Locas SchoolsAmanda, OH501c3Wilson Fundations$7,907
The Lancaster Festival IncLancaster, OH501c3Donor Advised Donati$7,500
Fairfield Community Health CenterLancaster, OH501c3Pediatric Dental Ini$7,350
Harcum HouseLancaster, OH501c3Womens Giving Circle$6,750
ST JOHN'S EPISCOPAL CHURCHLancaster, OH501c3Donor Advised Donati$6,500
The BerwickColumbus, OH501c3Donor Advised Donati$6,144
Maywood MissionsLancaster, OH-Food Pantry$6,000
Amanda-clearcreek Local SchoolsAmanda, OH501c3Emotional Learning$5,487
The Lighthouse IncLancaster, OH501c32020 Grant$5,475
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
John EymanDirector SpouseRepairs/cleaningNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Managed Assets Under Agency Contract$4,328,262
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Copies of form 990 are provided to board members with paper copies at board meetings or via e-mail.

Form 990, Page 6, Part VI, Line 12C

Annual review of the policy by the board.

Form 990, Page 6, Part VI, Line 15A

Executive director's salary is subject to review by an executive committee of the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request at the foundation's office. Form 990 is provided to the public via the guidestar website as well as the foundation's website.

Filing and Contact Details

Filer

Filer Name
Fairfield County Foundation
EIN
34-1623983
Phone
7406548451
Address
162 EAST MAIN ST, LANCASTER, OH 43130

Signing Officer

Name
Amy Eyman
Title
Executive Director
Phone
7406548451
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Eyman
Formed
1989
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
5

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Jeffrey a Harr
Phone
7404745210
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Building a legacy through philanthropy and stewardship to strengthen our community. The fairfield county foundation has helped donors create lasting charitable legacies that carry on their names, their values and their priorities. Within the foundation are more than 300 individual charitable funds, each created by donors to address those local causes they are most passionate about. Foundation grants support the arts, children's programs, health and wellness projects, community development, academics and much more. From scholarships for deserving fairfield county youth and equipment to keep people fit and healthy, to improvements to green spaces throughout our county and grants to feed the hungry, the fairfield county foundation touches every member of our community in some way.

Form 990, Part IX, Line 11G

Foundation admin fee 277,095 0 0 foundation admin fee 245,725 0 0 total 522,820 0 0

Form 990, Part XI, Line 9

Collection appreciation 82,973 p/y k-1 income -40,196 federal ubit tax -9,537 total 33,240

Financial Statement Notes

Schedule D, Page 3, Part X

The most significant tax positions of the organization are its assertionthe most significant tax positions of the organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business income tax (ubit). The foundation follows the guidance of asc 740, accounting for income taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Management is not aware of any uncertain tax positions for the foundation for the years ended december 31, 2020 and 2019. The foundation's informational return is subjext to examination by taxing authorities for a period of three years from the date they are filed. The open years for the filed returns are 2017-2019 and the return 2020 return to be filed in 2021.

Schedule D, Page 4, Part XI, Line 2D

Chg in net assets w/donor restriction -78,023 collectible appreciation 82,975

Schedule D, Page 4, Part XI, Line 4B

P/y k-1 income 40,196 rental expenses -5,932

Schedule D, Page 4, Part XII, Line 2D

Federal ubit tax 9,537 rental expenses 5,932

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IRS990/ActivityOrMissionDesc0BUILDING A LEGACY THROUGH PHILANTHROPY AND STEWARDSHIP TO STRENGTHEN OUR COMMUNITY. THE FAIRFIELD COUNTY FOUNDATION HAS HELPED DONORS CREATE LASTING CHARITABLE LEGACIES THAT CARRY ON THEIR NAMES, THEIR VALUES AND THEIR PRIORITIES. WITHIN THE FOUNDATION ARE MORE THAN 300 INDIVIDUAL CHARITABLE FUNDS, EACH CREATED BY DONORS TO ADDRESS THOSE LOCAL CAUSES THEY ARE MOST PASSIONATE ABOUT. FOUNDATION GRANTS SUPPORT THE ARTS, CHILDREN'S PROGRAMS, HEALTH AND WELLNESS PROJECTS, COMMUNITY DEVELOPMENT, ACADEMICS AND MUCH MORE. FROM SCHOLARSHIPS FOR DESERVING FAIRFIELD COUNTY YOUTH AND EQUIPMENT TO KEEP PEOPLE FIT AND HEALTHY, TO IMPROVEMENTS TO GREEN SPACES THROUGHOUT OUR COUNTY AND GRANTS TO FEED THE HUNGRY, THE FAIRFIELD COUNTY FOUNDATION TOUCHES EVERY MEMBER OF OUR COMMUNITY IN SOME WAY.
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IRS990/MissionDesc0BUILDING A LEGACY THROUGH PHILANTHROPY AND STEWARDSHIP TO STRENGTHEN OUR COMMUNITY. THE FAIRFIELD COUNTY FOUNDATION HAS HELPED DONORS CREATE LASTING CHARITABLE LEGACIES THAT CARRY ON THEIR NAMES, THEIR VALUES AND THEIR PRIORITIES. WITHIN THE FOUNDATION ARE MORE THAN 300 INDIVIDUAL CHARITABLE FUNDS, EACH CREATED BY DONORS TO ADDRESS THOSE LOCAL CAUSES THEY ARE MOST PASSIONATE ABOUT. FOUNDATION GRANTS SUPPORT THE ARTS, CHILDREN'S PROGRAMS, HEALTH AND WELLNESS PROJECTS, COMMUNITY DEVELOPMENT, ACADEMICS AND MUCH MORE. FROM SCHOLARSHIPS FOR DESERVING FAIRFIELD COUNTY YOUTH AND EQUIPMENT TO KEEP PEOPLE FIT AND HEALTHY, TO IMPROVEMENTS TO GREEN SPACES THROUGHOUT OUR COUNTY AND GRANTS TO FEED THE HUNGRY, THE FAIRFIELD COUNTY FOUNDATION TOUCHES EVERY MEMBER OF OUR COMMUNITY IN SOME WAY.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$76.4$10.1$66.3$7.70$5.76$1.93
2023Detailed filing. Detailed filing data is available for this year.$70.0$5.81$64.2$6.78$3.97$2.81
2022Detailed filing. Detailed filing data is available for this year.$59.7$5.07$54.6$5.98$4.42$1.55
2021Detailed filing. Detailed filing data is available for this year.$68.4$4.96$63.4$9.19$3.74$5.46
2020Detailed filing. Detailed filing data is available for this year.$59.7$4.33$55.4$5.01$3.02$1.99
2019Detailed filing. Detailed filing data is available for this year.$53.0$4.56$48.5$7.74$3.72$4.03
2018Detailed filing. Detailed filing data is available for this year.$44.9$4.43$40.5$5.15$3.27$1.87
2017Detailed filing. Detailed filing data is available for this year.$48.0$4.77$43.3$5.25$2.62$2.63
2016Detailed filing. Detailed filing data is available for this year.$42.0$4.69$37.3$5.85$2.44$3.41
2015Detailed filing. Detailed filing data is available for this year.$37.4$4.57$32.9$3.22$2.45$0.77
2014Detailed filing. Detailed filing data is available for this year.$39.5$5.35$34.2$4.15$2.52$1.63
2013Detailed filing. Detailed filing data is available for this year.$37.4$4.22$33.2$3.43$2.17$1.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.4$3.36$29.0$1.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$2.97$25.2$1.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.8$2.88$24.9$1.70