Civic Intelligence

Ohio Community Pooled Annuity Trust

990 • Fiscal year 2014 • EIN 59-3788888

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

Organization Profilewww.daytonfoundation.org
40 N MainKettering Tower St50045423

(937) 225-9939

Siviq Scores

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

Liabilities / Assets

76th percentile

0.45x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

93rd percentile

3.38x

Higher debt load relative to revenue than 93% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

96th percentile

71%

Higher net margin than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$133,092

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 24.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

92nd percentile

82%

Faster revenue growth than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$4,020,726

Up $502,646 (+14%) from 2013

Net Assets

Up

$2,207,859

Up $536,130 (+32%) from 2013

Liabilities

Down

$1,812,867

Down $33,484 (-1.8%) from 2013

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin96th percentile

Revenue

Up

$536,128

Up $241,824 (+82%) from 2013

Expenses

Down

$155,711

Down $43,388 (-22%) from 2013

Net Income

Up

$380,417

Up $285,212 (+300%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$15M$10M$5.0M$0Assets 2011: $3,152,432Liabilities 2011: $1,903,286Net Assets 2011: $1,249,1462011Assets 2012: $3,265,198Liabilities 2012: $1,913,004Net Assets 2012: $1,352,1942012Assets 2013: $3,518,080Liabilities 2013: $1,846,351Net Assets 2013: $1,671,7292013Assets 2014: $4,020,726Liabilities 2014: $1,812,867Net Assets 2014: $2,207,8592014Assets 2015: $4,153,749Liabilities 2015: $1,503,024Net Assets 2015: $2,650,7252015Assets 2016: $4,085,111Liabilities 2016: $1,482,027Net Assets 2016: $2,603,0842016Assets 2017: $4,938,826Liabilities 2017: $1,514,755Net Assets 2017: $3,424,0712017Assets 2018: $5,685,954Liabilities 2018: $1,537,786Net Assets 2018: $4,148,1682018Assets 2019: $6,545,915Liabilities 2019: $1,315,669Net Assets 2019: $5,230,2462019Assets 2020: $7,056,021Liabilities 2020: $1,296,855Net Assets 2020: $5,759,1662020Assets 2021: $9,716,472Liabilities 2021: $1,541,809Net Assets 2021: $8,174,6632021Assets 2022: $9,359,930Liabilities 2022: $1,455,290Net Assets 2022: $7,904,6402022Assets 2023: $10,717,616Liabilities 2023: $1,294,280Net Assets 2023: $9,423,3362023Assets 2024: $12,743,913Liabilities 2024: $1,245,782Net Assets 2024: $11,498,1312024

Highlighted filing

2014

Assets$4,020,726
Liabilities$1,812,867
Net Assets$2,207,859
Open 2014 Filing

Operations Trend

Revenue Growth92nd percentile

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

$3.0M$2.0M$1.0M$0Revenue 2011: $256,970Expenses 2011: $171,985Net Income 2011: $84,9852011Revenue 2012: $261,506Expenses 2012: $195,529Net Income 2012: $65,9772012Revenue 2013: $294,304Expenses 2013: $199,099Net Income 2013: $95,2052013Revenue 2014: $536,128Expenses 2014: $155,711Net Income 2014: $380,4172014Revenue 2015: $407,037Expenses 2015: $145,358Net Income 2015: $261,6792015Revenue 2016: $237,818Expenses 2016: $118,685Net Income 2016: $119,1332016Revenue 2017: $705,051Expenses 2017: $150,019Net Income 2017: $555,0322017Revenue 2018: $1,141,613Expenses 2018: $524,002Net Income 2018: $617,6112018Revenue 2019: $1,203,370Expenses 2019: $279,801Net Income 2019: $923,5692019Revenue 2020: $1,042,361Expenses 2020: $568,097Net Income 2020: $474,2642020Revenue 2021: $2,343,103Expenses 2021: $1,125,014Net Income 2021: $1,218,0892021Revenue 2022: $2,369,450Expenses 2022: $1,102,540Net Income 2022: $1,266,9102022Revenue 2023: $1,658,873Expenses 2023: $775,526Net Income 2023: $883,3472023Revenue 2024: $2,200,226Expenses 2024: $989,628Net Income 2024: $1,210,5982024

Highlighted filing

2014

Revenue$536,128
Expenses$155,711
Net Income$380,417
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,707,694
Mission and Program Overview

Mission

Funding for Supplemental needs for individuals with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,978,364$3,281,883▲ $303,519
Savings and Temporary Cash Investments$513,090$688,953▲ $175,863
Pledges and Grants Receivable$25,068$46,447▲ $21,379
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,518,080$4,020,726▲ $502,646
Other Assets Total$1,558$3,443▲ $1,885
Liabilities
Other Liabilities$1,834,948$1,812,867▼ $22,081
Accounts Payable and Accrued Expenses$11,403--
Total Liabilities$1,846,351$1,812,867▼ $33,484
Net Assets / Fund Balance
Unrestricted Net Assets$1,671,729$2,207,859▲ $536,130
Total Net Assets Fund Balance$1,671,729$2,207,859▲ $536,130
Total Liabilities and Net Assets / Fund Balance$3,518,080$4,020,726▲ $502,646
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleOtherTotal
Joseph B BaldasareTrustee$133,092$133,092
Kevin R HaydeExecutive Director$72,845$72,845

Board Members and Trustees

NameTitle
Mary Rita WeissmanChairperson
Brittany O'DiamTrustee
Gussie JonesTrustee
Jessica JenkinsTrustee
Joseph SzokeTrustee
Judith A LaMusgaTrustee
Leon VandeCreekTrustee
Mark GerhardsteinTrustee
Megan ManuelTrustee
Nicki BurnsTrustee
Patricia IoasTrustee
Shari CooperTrustee
Steve NiswongerTrustee
Tiffany KellnerTrustee
Tom DeRossTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$183,049
Program Service Revenue
$0
Investment Income
$353,079
Other Revenue
$0
All Other Contributions
$183,049
Change in Net Assets
$380,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$103,260
Other Expenses$52,451
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$93,260--$93,260
Other Expenses-$40,817-$40,817
Fees for Service Investment Mgmnt Fees-$11,634-$11,634
Grants to Domestic Orgs$10,000--$10,000
Total Functional Expenses$103,260$52,451$0$155,711
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
31-6027287-501(c)(3)general support$10,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Life Income annuities payable$1,812,867
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Joseph B. Baldasare and Kevin R. Hayde -- business relationship”

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The Dayton Foundation is the sole member of organization.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The Dayton Foundation can appoint and remove trustees.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The Dayton Foundation can appoint and remove trustees”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Form 990 will be e-mailed to the trustees of the entity for their review.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All board and committee members are asked to disclose any conflicts of interest on an annual basis.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

EIN
59-3788888
Phone
9372259939

Signing Officer

Name
Kevin R Hayde
Title
Executive Director
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin R Hayde
Formed
1998
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
15
Employees
0

Preparer

Preparer
Belinda a Burns
Phone
9372224505
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“change in liability for annuities = $22082”

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“Ohio Community Pooled Annuity Trust is included in the audited consolidated financial statements of The Dayton Foundation. The Dayton Foundation has a committee that assumes responsibility for oversight of the audit of the financial statements and the selection of an independent accountant.”

Financial Statement Notes

Part X : FIN48 Footnote

“Ohio Community Pooled Annuity Trust is included in the audited consolidated financial statements of The Dayton Foundation. The following footnote is included with the consolidated financial statements:The Foundation determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax by applying a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. Based on its review, management does not believe the Foundation has taken any material uncertain tax positions, including any position that would place the Foundation's exempt status in jeopardy as of June 30, 2014.”

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
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IRS990/OtherChangesInNetAssetsAmt022082
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt046447
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kevin R Hayde
IRS990/ProfessionalFundraisingInd0false
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc07
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0103260
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10Dayton Fdn
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IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd0true
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Life Income annuities payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Ohio Community Pooled Annuity Trust is included in the audited consolidated financial statements of The Dayton Foundation. The following footnote is included with the consolidated financial statements:The Foundation determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax by applying a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. Based on its review, management does not believe the Foundation has taken any material uncertain tax positions, including any position that would place the Foundation's exempt status in jeopardy as of June 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt01812867
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt093260
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0supplement needs for disabled individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt097
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0general support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10The Dayton Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0316027287
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1040N Main Kettering Tower 50
IRS990ScheduleI/RecipientTable/USAddress/City0Dayton
IRS990ScheduleI/RecipientTable/USAddress/State0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode045423
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Ohio Community Pooled Annuity Trust (OCPAT)is a medicaid pooled trust for individuals with disabilities within the meaning of 42 USC Section 1396P (D)(4)(C). With the assistance of its brother/sister organization, The Disability Foundation, annuity amounts are calculated based on the annuity rate for the month cash or securities are transferred to OCPAT and the age of the individual with disabilities. This is a fixed rate and guaranteed for the individual's lifetime. Each month the annuity amount is allocated to a Spending Account, which is an in-house accounting tool used to monitor the funds an individual has access to for distribution. Each month, the Executive Director completes a monthly valuation of each individual's spending account to account for the increases and decreases in the spending account. This valuation is reviewed by the VP of Finance of The Dayton Foundation.After an annuity is funded for an individual with disabilities, his personal representative is given a request for distribution form each quarter which can be submitted to the Distribution committee to ensure that the requested distribution would meet the state of Ohio standards for supplemental needs and would be used solely for the benefit of the individual with disabilities. Once approved, a check is issued to the personal representative to meet the supplemental need. The personal representative is required to provide documentation of how the funds are spent.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,020,726
Liabilities
$1,812,867
Net assets
$2,207,859
Revenue
$536,128
Expenses
$155,711
Net income
$380,417
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$1.25$11.5$2.20$0.99$1.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$1.29$9.42$1.66$0.78$0.88
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$1.46$7.90$2.37$1.10$1.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.72$1.54$8.17$2.34$1.13$1.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$1.30$5.76$1.04$0.57$0.47
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.55$1.32$5.23$1.20$0.28$0.92
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.69$1.54$4.15$1.14$0.52$0.62
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$1.51$3.42$0.71$0.15$0.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.09$1.48$2.60$0.24$0.12$0.12
2015Detailed filing. Detailed filing data is available for this year.$4.15$1.50$2.65$0.41$0.15$0.26
2014Detailed filing. Detailed filing data is available for this year.$4.02$1.81$2.21$0.54$0.16$0.38
2013Summary only. Only limited summary data is available for this year.$3.52$1.85$1.67$0.29$0.20$0.10
2012Summary only. Only limited summary data is available for this year.$3.27$1.91$1.35$0.26$0.20$0.07
2011Summary only. Only limited summary data is available for this year.$3.15$1.90$1.25$0.26$0.17$0.08
Peer Organizations

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