Civic Intelligence

Ohio Community Pooled Annuity Trust

990 • Fiscal year 2021 • EIN 59-3788888

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 28, 2022

Organization Profilewww.daytonfoundation.org
1401 S Main St 100Dayton, OH 45409

(937) 225-9939

Siviq Scores

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

Liabilities / Assets

55th percentile

0.16x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.66x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

87th percentile

52%

Higher net margin than 87% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

70th percentile

$169,445

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

125%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$9,716,472

Up $2,660,451 (+38%) from 2020

Net Assets

Up

$8,174,663

Up $2,415,497 (+42%) from 2020

Liabilities

Up

$1,541,809

Up $244,954 (+19%) from 2020

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin87th percentile

Revenue

Up

$2,343,103

Up $1,300,742 (+125%) from 2020

Expenses

Up

$1,125,014

Up $556,917 (+98%) from 2020

Net Income

Up

$1,218,089

Up $743,825 (+157%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth85th 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

2021

Assets$9,716,472
Liabilities$1,541,809
Net Assets$8,174,663
Open 2021 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

2021

Revenue$2,343,103
Expenses$1,125,014
Net Income$1,218,089
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 28, 2022
Return Version
2020v4.0
Gross Receipts
$3,192,019
Mission and Program Overview

Mission

Funding for Supplemental needs for individuals with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,236,334$6,754,494▲ $1,518,160
Savings and Temporary Cash Investments$1,815,586$2,958,099▲ $1,142,513
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$7,056,021$9,716,472▲ $2,660,451
Other Assets Total$4,101$3,879▼ $222
Liabilities
Other Liabilities$1,296,855$1,541,809▲ $244,954
Total Liabilities$1,296,855$1,541,809▲ $244,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,759,166$8,174,663▲ $2,415,497
Total Net Assets Fund Balance$5,759,166$8,174,663▲ $2,415,497
Total Liabilities and Net Assets / Fund Balance$7,056,021$9,716,472▲ $2,660,451
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Gregory D DarlingExecutive DirectorFT$83,828$83,828

Board Members and Trustees

NameTitle
Brittany O'Diam-HorsemanChairperson
Tom DeRossFinance Chair
Elizabeth Mayer-DurnellVice Chair
Ashley BurkeTrustee
Blair CornellTrustee
Jessica JenkinsTrustee
Joseph B BaldasareTrustee
Joseph SzokeTrustee
Kathy RearickTrustee
Marion JacksonTrustee
Owen SizemoreTrustee
Pamela CombsTrustee
Shari CooperTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,867,478
Program Service Revenue
$0
Investment Income
$475,625
Other Revenue
$0
All Other Contributions
$1,867,478
Change in Net Assets
$1,218,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$990,576
Grants and Similar Amounts Paid$134,438
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$79,000--$79,000
Grants to Domestic Individuals$55,438--$55,438
Other Expenses$262,458$36,790-$36,790
Fees for Service Investment Mgmnt Fees-$30,959-$30,959
Total Functional Expenses$1,057,265$67,749$0$1,125,014
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of the CastleCenterville, OH501(c)(3)expand transportation service$8,000
Graceworks Lutheran ServicesDayton, OH501(c)(3)help purchase wheelchair van$8,000
K12 & TEJAS GalleryDayton, OH501(c)(3)visual arts program to build skills$8,000
Learning Tree FarmDayton, OH501(c)(3)constructing accessibility Path$8,000
Ohio Valley VoicesLoveland, OH501(c)(3)Extended Direct Services for D/HH$8,000
Resident Home AssocDayton, OH501(c)(3)partial funding for accessible van$8,000
Therapeutic Riding InstituteSpring Valley, OH501(c)(3)Expand therapeutic horse riding$8,000
Toward IndependenceXenia, OH501(c)(3)wheel chair lift in org vehicle$8,000
We Care ArtsDayton, OH501(c)(3)renovation to expand services$8,000
Boundless Community PathwaysWest Carrollton, OH501(c)(3)renovations to sensory area$7,000
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$1,541,809
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, 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.”

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
1401 S Main St 100, Dayton, OH 45409

Signing Officer

Name
Gregory D Darling
Title
Executive Director
Signed
2022-04-28
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 liabilities for annuities = $48031”

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 or result in a material income tax liability as of June 30, 2021.”

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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/GainOrLossGrp/OtherAmt0143076
IRS990/GainOrLossGrp/SecuritiesAmt0107142
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt0134438
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt055438
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt055438
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt079000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt079000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0143076
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0956058
IRS990/GrossReceiptsAmt03192019
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/ExclusionAmt0225407
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0225407
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05236334
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06754494
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0848916
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/NetAssetsOrFundBalancesBOYAmt05759166
IRS990/NetAssetsOrFundBalancesEOYAmt08174663
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0250218
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0250218
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01149377
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05759166
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08174663
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04101
IRS990/OtherAssetsTotalGrp/EOYAmt03879
IRS990/OtherChangesInNetAssetsAmt048031
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Medicaid Payback
IRS990/OtherExpensesGrp/Desc1Remainder beneficiary payments
IRS990/OtherExpensesGrp/Desc2Admin fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt036790
IRS990/OtherExpensesGrp/ProgramServicesAmt0660369
IRS990/OtherExpensesGrp/ProgramServicesAmt1262458
IRS990/OtherExpensesGrp/TotalAmt0660369
IRS990/OtherExpensesGrp/TotalAmt1262458
IRS990/OtherExpensesGrp/TotalAmt236790
IRS990/OtherLiabilitiesGrp/BOYAmt01296855
IRS990/OtherLiabilitiesGrp/EOYAmt01541809
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Gregory D Darling
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0799149
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0121531
IRS990/PYInvestmentIncomeAmt0243212
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0446566
IRS990/PYRevenuesLessExpensesAmt0474264
IRS990/PYTotalExpensesAmt0568097
IRS990/PYTotalRevenueAmt01042361
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01218089
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01815586
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02958099
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/SupportAmt01057264
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Dayton Fdn
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01057264
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01541809
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 or result in a material income tax liability as of June 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalLiabilityAmt01541809
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt055438
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0supplement needs for disabled individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt035
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0actual amount transferred
IRS990ScheduleI/RecipientTable/CashGrantAmt07000
IRS990ScheduleI/RecipientTable/CashGrantAmt18000
IRS990ScheduleI/RecipientTable/CashGrantAmt28000
IRS990ScheduleI/RecipientTable/CashGrantAmt38000
IRS990ScheduleI/RecipientTable/CashGrantAmt48000
IRS990ScheduleI/RecipientTable/CashGrantAmt58000
IRS990ScheduleI/RecipientTable/CashGrantAmt68000
IRS990ScheduleI/RecipientTable/CashGrantAmt78000
IRS990ScheduleI/RecipientTable/CashGrantAmt88000
IRS990ScheduleI/RecipientTable/CashGrantAmt98000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc8501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc9501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,716,472
Liabilities
$1,541,809
Net assets
$8,174,663
Revenue
$2,343,103
Expenses
$1,125,014
Net income
$1,218,089
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
2021Detailed filing. Detailed filing data is available for this year.$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