Civic Intelligence

Ohio Community Pooled Annuity Trust

EIN 59-3788888 • 501(c)3 • Dayton, OH

Profile

Funding for Supplemental needs for individuals with disabilities

1401 S Main St 100Dayton, OH 45409

www.daytonfoundation.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.57x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

90th percentile

55%

Higher net margin than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

22nd percentile

$100,251

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

33%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$12,743,913

Up $2,026,297 (+19%) from 2023

Liabilities

Down

$1,245,782

Down $48,498 (-3.7%) from 2023

Net Assets

Up

$11,498,131

Up $2,074,795 (+22%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin90th percentile

Revenue

Up

$2,200,226

Up $541,353 (+33%) from 2023

Expenses

Up

$989,628

Up $214,102 (+28%) from 2023

Net Income

Up

$1,210,598

Up $327,251 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$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

2024

Assets$12,743,913
Liabilities$1,245,782
Net Assets$11,498,131
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$2,200,226
Expenses$989,628
Net Income$1,210,598
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,743,913
Liabilities
$1,245,782
Net assets
$11,498,131
Revenue
$2,200,226
Expenses
$989,628
Net income
$1,210,598
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$4,954,077
Mission and Program Overview

Mission

Funding for Supplemental needs for individuals with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,947,213$9,670,519▲ $1,723,306
Savings and Temporary Cash Investments$2,770,403$3,073,394▲ $302,991
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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$10,717,616$12,743,913▲ $2,026,297
Other Assets Total-$0-
Liabilities
Other Liabilities$1,294,280$1,245,782▼ $48,498
Total Liabilities$1,294,280$1,245,782▼ $48,498
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,423,336$11,498,131▲ $2,074,795
Total Net Assets Fund Balance$9,423,336$11,498,131▲ $2,074,795
Total Liabilities and Net Assets / Fund Balance$10,717,616$12,743,913▲ $2,026,297
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Jill KoorndykTrustee-$100,251$100,251
Gregory D DarlingExecutive DirectorFT$97,542$97,542

Board Members and Trustees

NameTitle
Elizabeth Durnell-MaierChairperson
Ashley BurkeVice Chair
Debbie Watts RobinsonTrustee
Dylan BootTrustee
Grant KramerTrustee
Jessica JenkinsTrustee
Kat CornellTrustee
Kathy RearickTrustee
Kim EstessTrustee
Marion JacksonTrustee
Pamela CombsTrustee
Shari CooperTrustee
Vivian O'ConnellTrustee
Tom DeRossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,534,681
Program Service Revenue
$0
Investment Income
$583,777
Other Revenue
$81,768
All Other Contributions
$1,534,681
Change in Net Assets
$1,210,598
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$819,984
Grants and Similar Amounts Paid$169,644
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$124,732--$124,732
Grants to Domestic Individuals$44,912--$44,912
Fees for Service Investment Mgmnt Fees-$40,877-$40,877
Other Expenses$9,003$2,250-$2,250
Total Functional Expenses$908,489$81,139$0$989,628
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Dayton LiveDayton, OH501(c)(3)improve accessability$10,000
Dayton Soc of Natural HistoryDayton, OH501(c)(3)improve accessibile restrooms$10,000
Friends of The CastleCenterville, OH501(c)(3)transportation$10,000
Good Works FarmWaynesville, OH501(c)(3)purchase passenger van$10,000
Habitat For Humanity Gr DaytoDayton, OH501(c)(3)wheelchair ramp$10,000
North Star Community AssnNorth Star, OH501(c)(3)ADA compliant playground$10,000
Places IncDayton, OH501(c)(3)ADA group home restrooms$10,000
United Rehabilitation ServiceDayton, OH501(c)(3)specialty transportation$10,000
Down Syndrome Soc NE OHIndependence, OH501(c)(3)translating DS infor to Spanish$7,500
YWCA ColumbusColumbus, OH501(c)(3)supportive housing for disabled wom$7,500
Dayton Autism SocietyDayton, OH501(c)(3)family grant program$6,000
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$1,200,523
interfund receivable , net$45,259
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jill Koorndyk and Gregory D Darling -- business relationship”

Form 990, Part VI, Section A, Line 6

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

Form 990, Part VI, Section A, Line 7A

“The Dayton Foundation can appoint and remove trustees.”

Form 990, Part VI, Section A, Line 7B

“The Dayton Foundation can appoint and remove trustees”

Form 990, Part VI, Section B, Line 11B

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

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

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

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Ohio Community Pooled Annuity Trust
EIN
59-3788888
Phone
9372259939
Address
1401 S Main St 100, Dayton, OH 45409

Signing Officer

Name
Gregory D Darling
Title
Executive Director
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory D Darling
Formed
1998
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
15
Employees
0

Preparer

Firm
Burns Tax Consulting LLC
Address
40 N MAIN ST KETTERING TOWERSTE 152, DAYTON, OH 45423
Preparer
Belinda a Burns
Phone
9372224505
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“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 or result in a material income tax liability as of June 30, 2024.”

Raw XML AppendixShowing 400 of 665 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
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IRS990/Desc0Administer pooled annuity funds and make payments for supplemental needs to individuals who are disabled within the meaning of Social Security and Medicaid Guidelines.
IRS990/DescribedInSection501c3Ind0true
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IRS990/Form990PartVIISectionAGrp/PersonNm0Jill Koorndyk
IRS990/Form990PartVIISectionAGrp/PersonNm1Gregory D Darling
IRS990/Form990PartVIISectionAGrp/PersonNm2Elizabeth Durnell-Maier
IRS990/Form990PartVIISectionAGrp/PersonNm3Kim Estess
IRS990/Form990PartVIISectionAGrp/PersonNm4Tom DeRoss
IRS990/Form990PartVIISectionAGrp/PersonNm5Kathy Rearick
IRS990/Form990PartVIISectionAGrp/PersonNm6Vivian O'Connell
IRS990/Form990PartVIISectionAGrp/PersonNm7Marion Jackson
IRS990/Form990PartVIISectionAGrp/PersonNm8Grant Kramer
IRS990/Form990PartVIISectionAGrp/PersonNm9Dylan Boot
IRS990/Form990PartVIISectionAGrp/PersonNm10Pamela Combs
IRS990/Form990PartVIISectionAGrp/PersonNm11Jessica Jenkins
IRS990/Form990PartVIISectionAGrp/PersonNm12Shari Cooper
IRS990/Form990PartVIISectionAGrp/PersonNm13Debbie Watts Robinson
IRS990/Form990PartVIISectionAGrp/PersonNm14Ashley Burke
IRS990/Form990PartVIISectionAGrp/PersonNm15Kat Cornell
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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 or result in a material income tax liability as of June 30, 2024.
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