﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2018v3.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2020-08-13T10:48:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2019-09-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>310796034</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FLAGEL HUBER FLAGEL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3400 SOUTH DIXIE DRIVE</AddressLine1Txt>
        <CityNm>DAYTON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45439</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2018-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>316041997</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KIWANIS CLUB OF DAYTON OHIO FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KIWA</BusinessNameControlTxt>
      <PhoneNum>9372283331</PhoneNum>
      <USAddress>
        <AddressLine1Txt>40 SOUTH PERRY STREET NO 110</AddressLine1Txt>
        <CityNm>DAYTON</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>45402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BOB BUESCHER</PersonNm>
      <PersonTitleTxt>SECRETARY</PersonTitleTxt>
      <PhoneNum>9372869774</PhoneNum>
      <SignatureDt>2020-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>JOSEPH M GORDON CPA</PreparerPersonNm>
      <PTIN>P00235515</PTIN>
      <PhoneNum>9372993400</PhoneNum>
    </PreparerPersonGrp>
    <FilingSecurityInformation>
      <IPAddress>
        <IPv4AddressTxt>66.192.117.202</IPv4AddressTxt>
      </IPAddress>
      <IPDt>2020-08-05</IPDt>
      <IPTm>15:16:27</IPTm>
      <IPTimezoneCd>ED</IPTimezoneCd>
      <FilingLicenseTypeCd>P</FilingLicenseTypeCd>
      <AtSubmissionCreationDeviceId>E291FD6BF58D74CCAA3AB99C9765D647EFD6EF1E</AtSubmissionCreationDeviceId>
      <AtSubmissionFilingDeviceId>B6D84A7A61C67B20515B88501E87ED326494259E</AtSubmissionFilingDeviceId>
    </FilingSecurityInformation>
    <TaxYr>2018</TaxYr>
    <BuildTS>2020-09-23 17:36:50Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>FOUNDATION</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>47303</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>282</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>24261</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>20486</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>23056</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>-2570</GainOrLossFromSaleOfAssetsAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">2274</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1069</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>1205</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>23178</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>17012</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6585</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>506</OtherExpensesTotalAmt>
      <TotalExpensesAmt>24103</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-925</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>459817</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-16053</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>442839</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>455318</BOYAmt>
        <EOYAmt>438340</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>4499</BOYAmt>
        <EOYAmt>4499</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>459817</BOYAmt>
        <EOYAmt>442839</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>459817</BOYAmt>
        <EOYAmt>442839</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>COMMUNITY SERVICE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>POWER OF THE PEN. THIS IS A COMPETITIVE WRITING PROGRAM WHEREBY GRADE 7-8 STUDENTS ARE GIVEN A PROMPT AND HAVE 45 MINUTES TO WRITE A STORY. THESE STORIES ARE THEN JUDGED. OUR CONTRIBUTIONS HELP TO PROVIDE AWARDS TO THE TOP PERFORMERS AT THE DISTRICT AND REGIONAL LEVELS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2850</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>KIDS IN NEW DIRECTIONS (KIND). KIND FEEDS THE MIND, BODY AND SPIRIT ON INNER-CITY CHILDREN THROUGH AFTER SCHOOL AND SUMMER PROGRAMS. KIND'S STAFF HELPS STUDENTS BECOME PROFICIENT READERS, DEVELOP CRITICAL "STEM" SKILLS AND ADOPT HEALTHY LIVING HABITS.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TECH FEST. THIS IS A TECHNOLOGY FESTIVAL WHERE THE PRIMARY PURPOSE IS TO INTRODUCE AND MOTIVATE CHILDREN IN THE DAYTON, OHIO AREA TO LEARN MORE ABOUT "STEM" OUTSIDE OF THE NORMAL SCHOOL ENVIRONMENT.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>10162</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>17012</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DIANE GRAHAM</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK COOPER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BOB BUESCHER</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANTHONY LEWIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY BROWN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHUCK SOUSA</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK BURTON</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>LAURA ERBAUGH</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>40 SOUTH PERRY STREET SUITE 110</AddressLine1Txt>
          <CityNm>DAYTON</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45402</ZIPCd>
        </USAddress>
        <PhoneNum>9372283331</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2616</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1623</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1460</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>354</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>282</CurrentTaxYearAmt>
        <TotalAmt>6335</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2616</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1623</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1460</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>354</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>282</CurrentTaxYearAmt>
        <TotalAmt>6335</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>6335</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>23438</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>11655</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>13936</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>16838</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24260</CurrentTaxYearAmt>
        <TotalAmt>90127</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>96462</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>10824</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.06570</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.09570</PublicSupportPY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
      <PublicSupportPY509Pct>0.09570</PublicSupportPY509Pct>
      <FactsAndCircumstancesTestTxt>THE FOUNDATION MAY ALSO QUALIFY FOR PUBLIC CHARITY STATUS UNDER THE FACTS AND CIRCUMSTANCES TEST BECAUSE ITS PUBLIC SUPPORT HAS HISTORICALLY BEEN NEAR 10% OR MORE OF ITS TOTAL SUPPORT AND IT HAS A BROAD REPRESENTATIVE GOVERNING BODY.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>ROSE SALE</Event1Nm>
        <GrossReceiptsEvent1Amt>2274</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>2274</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>1069</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>2274</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>2274</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>1069</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>1069</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>1205</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DIVIDENDS. AMOUNT: 24,206. DESCRIPTION: INTEREST INCOME. AMOUNT: 55. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 24,261.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INSURANCE. AMOUNT: 340. DESCRIPTION: OHIO CHARITABLE REGISTRATION. AMOUNT: 100. DESCRIPTION: BANK CHARGES. AMOUNT: 66. TOTAL TO FORM 990-EZ, LINE 16: 506.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: UNREALIZED APPRECIATION ON INVESTMENTS. AMOUNT: -16,053.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ADVANCES TO AFFILIATE. BEG. OF YEAR AMOUNT: 4,499. END OF YEAR AMOUNT: 4,499.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>