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FIRST LADYS CHARITABLE FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FIRST LADYS CHARITABLE FOUNDATION (EIN 87-1678867)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-24
IRS object ID
202442989349300219
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-10-24T07:54:16-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN310984945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHALEN CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1250 W OLD WILSON BRIDGE RD STE 300AddressLine1Txt
CityWORTHINGTONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43085ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN871678867EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1First Lady's Charitable FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFIRSBusinessNameControlTxt
Phone6145659715PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 340734AddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43234ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMajida MouradPersonNm
Person TitlePresident-DirectorPersonTitleTxt
Phone6145659715PhoneNum
Signature2024-10-23SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffery A Pumplun CPAPreparerPersonNm
PTINP01615641PTIN
Phone6143964200PhoneNum
Preparation2024-10-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMajida MouradPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 340734AddressLine1Txt
CityColumbusCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43234ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$693,598GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTo raise awareness and financial support for the First Lady (or first spouse) of Ohio's philantrhopic endeavors.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$593,750PYContributionsGrantsAmt
CY Contributions Grants$692,450CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,100PYInvestmentIncomeAmt
CY Investment Income$1,148CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$594,850PYTotalRevenueAmt
CY Total Revenue$693,598CYTotalRevenueAmt
PY Grants And Similar Paid$400,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$200,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$342,667PYOtherExpensesAmt
CY Other Expenses$272,354CYOtherExpensesAmt
PY Total Expenses$742,667PYTotalExpensesAmt
CY Total Expenses$472,354CYTotalExpensesAmt
PY Revenues Less Expenses-$147,817PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$221,244CYRevenuesLessExpensesAmt
Total Assets BOY$29,631TotalAssetsBOYAmt
Total Assets EOY$241,117TotalAssetsEOYAmt
Total Liabilities BOY$10,000TotalLiabilitiesBOYAmt
Total Liabilities EOY$242TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$19,631NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$240,875NetAssetsOrFundBalancesEOYAmt
MissionTo raise awareness and financial support for the First Lady (or first spouse) of Ohio's philantrhopic endeavors.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$469,606ExpenseAmt
Grant$200,000GrantAmt
DescProvide Funds to the First Lady's (or spouse) charity of choice.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescN/ADesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescN/ADesc
FieldValueIRS element (for citing)
Total Program Service Expenses$469,606TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind0Form8899Filedind
Form1098 C Filed0Form1098CFiledInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jennifer BestBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6145659715PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12168 Sutter ParkwayAddressLine1Txt
CityDublinCityNm
State AbbreviationOHStateAbbreviationCd
ZIP43016ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Majida Mourad
President-Director2.00Yes (X)Yes (X)$0$0$0
Lee Ann Johnson
Secretary-Director1.00Yes (X)Yes (X)$0$0$0
Barbara Mills
Director1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$692,450AllOtherContributionsAmt
Total Contributions$692,450TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,148TotalRevenueColumnAmt
Exclusion$1,148ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$693,598TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$1,148ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$200,000TotalAmt
Program Services$200,000ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$7,152TotalAmt
Program Services$7,152ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,100TotalAmt
Management And General$1,100ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$242TotalAmt
Program Services$242ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Luncheon Expenses$262,212$262,212
Insurance$1,203$1,203
Subscriptions$312$312
Business Registration F$50$50

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$83TotalAmt
Management And General$83ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$472,354TotalAmt
Program Services$469,606ProgramServicesAmt
Management And General$2,748ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$19,631BOYAmt
EOY$181,117EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$60,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$29,631BOYAmt
EOY$241,117EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$242EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,000BOYAmt
EOY$242EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$19,631BOYAmt
EOY$240,875EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$19,631BOYAmt
EOY$240,875EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$29,631BOYAmt
EOY$241,117EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$221,244ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$190,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$593,750CurrentTaxYearMinus1YearAmt
Current Tax Year$692,450CurrentTaxYearAmt
Total$1,476,200TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$190,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$593,750CurrentTaxYearMinus1YearAmt
Current Tax Year$692,450CurrentTaxYearAmt
Total$1,476,200TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$1,476,200PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$10CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,100CurrentTaxYearMinus1YearAmt
Current Tax Year$1,148CurrentTaxYearAmt
Total$2,258TotalAmt
FieldValueIRS element (for citing)
Total Support$1,478,458TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (13 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtNon Cash AssistanceNonCashAssistanceAmtPurpose Of GrantPurposeOfGrantTxt
La Soupe
915 E McMilian StCincinnatiOH45206474452384501c3$15,000$0Contribution
Freestore Food Bank
3401 Rosenthal WayCincinnatiOH45204237122205501c3$15,000$0Contribution
Greater Cleveland Food Bank
13815 Coit RdClevelandOH44110341292848501c3$15,000$0Contribution
Mid-Ohio Food Collective
3960 Brookham DrGrove CityOH43123310865343501c3$15,000$0Contribution
Second Harvest Food Bank - CCL
20 N Murray StSpringfieldOH45503832134113501c3$15,000$0Contribution
Akron-Canton Regional Food Bank
350 Opprotunity ParkwayAkronOH44307341369388501c3$15,000$0Contribution
Second Harvest Food Bank - NCO
5510 Baumhart RdLorainOH44053341380074501c3$15,000$0Contribution
Second Harvest Food Bank - MV
2805 Salt Springs RdYoungstownOH44509341446685501c3$15,000$0Contribution
Shared Harvest Food Bank
5901 Dixie HighwayFairfieldOH45014311096571501c3$15,000$0Contribution
SE Ohio Food Bank & Kitchen
1005 CIC DrLoganOH43138310718322501c3$15,000$0Contribution
The Food Bank Inc
56 Armor PlDaytonOH45417363673599501c3$15,000$0Contribution
Toledo Northwestern Ohio Food Bank
24 East Woodruff AveToledoOH43604341441016501c3$15,000$0Contribution
West Ohio Food Bank
1380 E Kibby StLimaOH45804341587528501c3$15,000$0Contribution
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 2:FormAndLineReferenceDesc
ExplanationThe organization substantiates the recipient's status as a tax-exempt organization.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section B, line 11bA Copy of Form 990 is provided to directors for review prior to its filling.
Form 990, Part VI, Section B, line 12cAn interested person must disclose the existence of the interest and is given the opportunity to do so annually at the governing board or committee meeting. The minutes of the governing board and all committees with board delegated powers are kept on file.
Form 990, Part VI, Section C, line 19Upon request.