Civic Intelligence

Ohio Community Pooled Annuity Trust

990 • Fiscal year 2018 • EIN 59-3788888

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 18, 2019

Organization Profilewww.daytonfoundation.org
40 N MainKettering Tower St500Dayton, OH 45423

(937) 225-9939

Siviq Scores

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

Liabilities / Assets

61st percentile

0.27x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

1.35x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

92nd percentile

54%

Higher net margin than 92% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$155,340

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 13.6% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

62%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$5,685,954

Up $747,128 (+15%) from 2017

Net Assets

Up

$4,148,168

Up $724,097 (+21%) from 2017

Liabilities

Up

$1,537,786

Up $23,031 (+1.5%) from 2017

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin92nd percentile

Revenue

Up

$1,141,613

Up $436,562 (+62%) from 2017

Expenses

Up

$524,002

Up $373,983 (+249%) from 2017

Net Income

Up

$617,611

Up $62,579 (+11%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth80th 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

2018

Assets$5,685,954
Liabilities$1,537,786
Net Assets$4,148,168
Open 2018 Filing

Operations Trend

Revenue Growth90th 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

2018

Revenue$1,141,613
Expenses$524,002
Net Income$617,611
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 18, 2019
Return Version
2017v2.2
Gross Receipts
$1,391,117
Mission and Program Overview

Mission

Funding for Supplemental needs for individuals with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,845,751$5,429,844▲ $584,093
Savings and Temporary Cash Investments$20,620$229,170▲ $208,550
Pledges and Grants Receivable$67,726$22,590▼ $45,136
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$4,938,826$5,685,954▲ $747,128
Other Assets Total$4,729$4,350▼ $379
Liabilities
Other Liabilities$1,507,374$1,527,826▲ $20,452
Accounts Payable and Accrued Expenses$7,381$9,960▲ $2,579
Total Liabilities$1,514,755$1,537,786▲ $23,031
Net Assets / Fund Balance
Unrestricted Net Assets$3,424,071$4,148,168▲ $724,097
Total Net Assets Fund Balance$3,424,071$4,148,168▲ $724,097
Total Liabilities and Net Assets / Fund Balance$4,938,826$5,685,954▲ $747,128
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Gregory D DarlingExecutive DirectorFT$36,586$36,586

Board Members and Trustees

NameTitle
Brittany O'DiamChairperson
Gussie JonesTrustee
Jessica JenkinsTrustee
Joseph B BaldasareTrustee
Joseph SzokeTrustee
Kathy RearickTrustee
Marion JacksonTrustee
Michelle SungaardTrustee
Nancy BanksTrustee
Shari CooperTrustee
Tiffany KellnerTrustee
Tom DeRossTrustee
Patricia IoasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$897,760
Program Service Revenue
$0
Investment Income
$243,853
Other Revenue
$0
All Other Contributions
$897,760
Change in Net Assets
$617,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$459,399
Grants and Similar Amounts Paid$64,603
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$54,603--$54,603
Other Expenses$411,809$34,710-$34,710
Fees for Service Investment Mgmnt Fees-$12,880-$12,880
Grants to Domestic Orgs$10,000--$10,000
Total Functional Expenses$476,412$47,590$0$524,002
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
The Dayton FoundationDayton, OH-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$1,418,410
accrued Paybacks$109,416
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 Gregory D Darling -- 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. The 990 will be reviewed by the Finance Committee at their April 2019 meeting and summarized for the full board at their meeting the same day.”

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

Filer Name
Ohio Community Pooled Annuity Trust
EIN
59-3788888
Phone
9372259939
Address
40 N MainKettering Tower St500, Dayton, OH 45423

Signing Officer

Name
Gregory D Darling
Title
Executive Director
Signed
2019-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory D Darling
Formed
1998
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
13
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

Other Changes In Net Assets Or Fund Balances - Other Increases

“changes in liabilites for annuities = $65215”

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, 2018.”

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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt072208
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0269192
IRS990/GrossReceiptsAmt01391117
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0151957
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0151957
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04845751
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05429844
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt0145
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0249504
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Funding for Supplemental needs for individuals with disabilities
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03424071
IRS990/NetAssetsOrFundBalancesEOYAmt04148168
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt091896
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt091896
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt041271
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt04729
IRS990/OtherAssetsTotalGrp/EOYAmt04350
IRS990/OtherChangesInNetAssetsAmt065215
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Program expenses
IRS990/OtherExpensesGrp/Desc1Admin fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt034710
IRS990/OtherExpensesGrp/ProgramServicesAmt0411809
IRS990/OtherExpensesGrp/TotalAmt0411809
IRS990/OtherExpensesGrp/TotalAmt134710
IRS990/OtherLiabilitiesGrp/BOYAmt01507374
IRS990/OtherLiabilitiesGrp/EOYAmt01527826
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt067726
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022590
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Gregory D Darling
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0556054
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt085111
IRS990/PYInvestmentIncomeAmt0148997
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt064908
IRS990/PYRevenuesLessExpensesAmt0555032
IRS990/PYTotalExpensesAmt0150019
IRS990/PYTotalRevenueAmt0705051
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0617611
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020620
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0229170
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0316027287
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0476412
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Dayton Fdn
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0476412
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0109416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11418410
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0accrued Paybacks
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Life 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, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt01527826
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt054603
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0supplement needs for disabled individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt041
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0general support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0The Dayton Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0316027287
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt040N Main Kettering Tower 500
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Dayton
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd045423
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0actual amount transferred
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/her 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
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0142264
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt078

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,685,954
Liabilities
$1,537,786
Net assets
$4,148,168
Revenue
$1,141,613
Expenses
$524,002
Net income
$617,611
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
2018Detailed filing. Detailed filing data is available for this year.$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