STRATEGY STUDIO / PUBLIC DATA EXPLORER

ABCAP FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
ABCAP FOUNDATION (EIN 26-3202165)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-25
IRS object ID
202502379349300140
Schema version
2024v5.2
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)
Return2025-08-25T11:30:13-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251616561PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S R SNODGRASS ACBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1980 NATIONAL ROADAddressLine1Txt
CityWHEELINGCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26003ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN263202165EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ABCAP FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlABCABusinessNameControlTxt
Phone9373786041PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1406 WEST PLUM STREETAddressLine1Txt
CityGEORGETOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45121ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDANIEL WICKERHAMPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9373786041PhoneNum
Signature2025-08-21SignatureDt
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 PersonWILLIAM J HALL EAPreparerPersonNm
PTINP01217648PTIN
Phone3042335030PhoneNum
Preparation2025-08-21PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDANIEL WICKERHAMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1406 WEST PLUM STREETAddressLine1Txt
CityGEORGETOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45121ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$41,683GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressABCAP.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO SUPPORT AND ENHANCE THE MISSION OF ADAMS BROWN COUNTIES ECONOMIC OPPORTUNITIES INC.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers13TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,399PYContributionsGrantsAmt
CY Contributions Grants$3,806CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$14,009PYInvestmentIncomeAmt
CY Investment Income$28,411CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$7,666CYOtherRevenueAmt
PY Total Revenue$15,408PYTotalRevenueAmt
CY Total Revenue$39,883CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
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$0PYOtherExpensesAmt
CY Other Expenses$0CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$0CYTotalExpensesAmt
PY Revenues Less Expenses$15,408PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$39,883CYRevenuesLessExpensesAmt
Total Assets BOY$562,194TotalAssetsBOYAmt
Total Assets EOY$614,205TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$562,194NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$614,205NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ABCAP FOUNDATION WAS CREATED TO RAISE FUNDS FOR, SUPPORT, AND FURTHER THE MISSION OF ADAMS BROWN COUNTIES ECONOMIC OPPORTUNITIES INC. TO ASSIST MODERATE TO LOW INCOME PEOPLE ACHIEVE SELF-SUFFICIENCY, PROVIDE SAFE & AFFORDABLE HOUSING AND TO MEET THE NEEDS OF THE COMMUNITY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTO ACCEPT AND MANAGE GIFTS AND OTHER ASSETS FOR THE BENEFIT OF ADAMS BROWN COUNTIES ECONOMIC OPPORTUNITIES.Desc
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
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 Organizations0GrantsToOrganizationsInd
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 Document0IRPDocumentCnt
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
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
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 Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JANIE PHILLIPSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9373786041PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1406 WEST PLUM STREETAddressLine1Txt
CityGEORGETOWNCityNm
State AbbreviationOHStateAbbreviationCd
ZIP45121ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TONY APPLEGATE
CHAIR0.50Yes (X)$0$0$0
DIANE WARD
VICE CHAIR0.50Yes (X)$0$0$0
RAY BECRAFT
TREASURER0.50Yes (X)$0$0$0
JEAN RICKEY
SECRETARY0.50Yes (X)$0$0$0
DANIEL WICKERHAM
EXECUTIVE DIRECTOR0.50Yes (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$3,806AllOtherContributionsAmt
Total Contributions$3,806TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,411TotalRevenueColumnAmt
Exclusion$28,411ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$9,466FundraisingGrossIncomeAmt
Fundraising Direct Expenses$1,800FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,666TotalRevenueColumnAmt
Exclusion$7,666ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,883TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$36,077ExclusionAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,524BOYAmt
EOY$28,412EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$545,670BOYAmt
EOY$585,793EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$562,194BOYAmt
EOY$614,205EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$562,194BOYAmt
EOY$614,205EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$562,194BOYAmt
EOY$614,205EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$562,194BOYAmt
EOY$614,205EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$39,883ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$12,128NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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 Minus4 Years$10,270CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,087CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,399CurrentTaxYearMinus1YearAmt
Current Tax Year$3,806CurrentTaxYearAmt
Total$18,016TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,270CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,454CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,087CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,399CurrentTaxYearMinus1YearAmt
Current Tax Year$3,806CurrentTaxYearAmt
Total$18,016TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$18,016PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$23CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$21CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$978CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,260CurrentTaxYearMinus1YearAmt
Current Tax Year$28,411CurrentTaxYearAmt
Total$44,693TotalAmt
FieldValueIRS element (for citing)
Total Support$62,709TotalSupportAmt
Gross Receipts Rltd Activities$9,466GrossReceiptsRltdActivitiesAmt
Public Support CY1700.28730PublicSupportCY170Pct
Public Support PY1700.51530PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests PY170Yes (X)ThirtyThrPctSuprtTestsPY170Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescEDWARD JONES INVESTMENT ACCOUNTDesc
Book Value$585,793BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$585,793TotalBookValueSecuritiesAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BEACH BOARD MEMBER RECEIVES A COPY OF THE 990 FOR REVIEW.
FORM 990, PART VI, SECTION C, LINE 19AGENCY RECORDS THAT CAN BE SHARED WITH THE PUBLIC ARE AVAILABE DURING WORKING HOURS AT THE MAIN OFFICE LOCATED AT 406 W PLUM STREET, GEORGETOWN, OH 45121.