2017-05-15T09:55:01-05:00 2016-06-30 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2015-07-01 311330325 DAYTON FOUNDATION CHARITABLE ACCOUNTS INC DAYT 9372220410 40 NORTH MAIN STREET NO 500 DAYTON OH 45423 MICHAEL M PARKS PRESIDENT 9372220410 2017-05-09 1 KEVIN HAGSTROM P01342096 9372993400 2015 2021-01-29 14:40:06Z MICHAEL M PARKS 40 NORTH MAIN STREET NO 500 DAYTON OH 45423 452465 0 X WWW.DAYTONFOUNDATION.ORG X 1991 OH SEE SCHEDULE O FOR ORGANIZATION MISSION STATEMENTDAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. IS A SECTION 509(A)(3) SUPPORTING ORGANIZATION TO THE DAYTON FOUNDATION, INC., A SECTION 501(C)(3) PUBLICLY SUPPORTED COMMUNITY FOUNDATION. THE DAYTON FOUNDATION IS THE SOLE MEMBER OF THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. THE DAYTON FOUNDATION FORMED DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. AS A DONOR-DESIGNATED ENDOWMENT FUND TO CONDUCT ACTIVITIES TO RAISE MONEY AND GIFTS OF PROPERTY FROM INTERESTED INDIVIDUALS, CORPORATIONS, BUSINESS ORGANIZATIONS, GROUPS AND ASSOCIATIONS, AND DISTRIBUTE SUCH FUNDS EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IN A MANNER SUPPORTIVE OF THE CHARITABLE PURPOSES OF THE DAYTON FOUNDATION. 14 14 0 0 0 0 133502 128794 0 0 468308 323671 0 0 601810 452465 327581 459139 0 0 0 0 0 0 0 110381 111774 437962 570913 163848 -118448 7064992 6671221 7400 3325 7057592 6667896 X DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. IS A SECTION 509(A)(3) SUPPORTING ORGANIZATION TO THE DAYTON FOUNDATION, INC., A SECTION 501(C)(3) PUBLICLY SUPPORTED COMMUNITY FOUNDATION. THE DAYTON FOUNDATION IS THE SOLE MEMBER OF THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. THE DAYTON FOUNDATION FORMED DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. AS A DONOR-DESIGNATED ENDOWMENT FUND TO CONDUCT ACTIVITIES TO RAISE MONEY AND GIFTS OF PROPERTY FROM INTERESTED INDIVIDUALS, CORPORATIONS, BUSINESS ORGANIZATIONS, GROUPS AND ASSOCIATIONS, AND DISTRIBUTE SUCH FUNDS EXCLUSIVELY FOR CHARITABLE PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND IN A MANNER SUPPORTIVE OF THE CHARITABLE PURPOSES OF THE DAYTON FOUNDATION. 0 0 459139 DURING THE YEAR, THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. APPROVED 172 GRANTS TO 130 DIFFERENT CHARITABLE ORGANIZATIONS FROM 24 FUNDS. 459139 1 1 0 0 0 1 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 OH X THE ORGANIZATION 9372220410 40 NORTH MAIN STREET NO 500 DAYTON OH 45423 ELLEN IRELAND GOVERNING BOARD MEMBER 0.25 X 0 0 0 CRAIG J BROWN GOVERNING BOARD MEMBER 0.25 X 0 0 0 DAVID T MILLER GOVERNING BOARD MEMBER 0.25 X 0 0 0 ANITA J MOORE GOVERNING BOARD MEMBER 0.25 X 0 0 0 COLLEEN M RYAN GOVERNING BOARD MEMBER 0.25 X 0 0 0 CHARLES G SCHROEDER GOVERNING BOARD MEMBER 0.25 X 0 0 0 J NORMAN ECKSTEIN CHAIR, GOVERNING BOARD 0.25 X 0 0 0 DR RATNA PALAKODETI GOVERNING BOARD MEMBER 0.25 X 0 0 0 JAMES R PANCOAST GOVERNING BOARD MEMBER 0.25 X 0 0 0 WILLIAM L GILLISPIE GOVERNING BOARD MEMBER 0.25 X 0 0 0 LISA E HANAUER GOVERNING BOARD MEMBER 0.25 X 0 0 0 MAUREEN A LYNCH GOVERNING BOARD MEMBER 0.25 X 0 0 0 RICHARD J OMLOR GOVERNING BOARD MEMBER 0.25 X 0 0 0 MARVA COSBY GOVERNING BOARD MEMBER 0.25 X 0 0 0 MICHAEL M PARKS PRESIDENT/SECRETARY 0.75 X 0 559976 18271 STEPHEN D DARNELL V.P. FINANCE 0.75 X 0 110468 12841 JOSEPH B BALDASARE V.P. DEVELOPMENT 0.75 X 0 140485 4618 DEBORAH L DULANEY ADMINISTRATION DIRECTOR 0.75 X 0 128401 2515 DIANE K TIMMONS V.P. GRANTS & PROGRAMS 0.75 X 0 115693 2753 S TRACIE BOSHEARS ASSISTANT TREASURER 0.75 X 0 57774 120 0 1112797 41118 0 0 1 0 0 128794 115634 128794 151237 151237 172434 172434 172434 452465 0 0 323671 459139 459139 49827 49827 1693 1693 MISC--SEE SCHEDULE O 59594 59594 MISC--SEE SCHEDULE O 660 660 570913 459139 111774 0 239311 232739 887 747 6824794 6437735 7064992 6671221 1825 7400 1500 7400 3325 X 7057592 6667896 7057592 6667896 7064992 6671221 -118448 -271248 0 X X 0 1 X 1 0 X X 1 THE DAYTON FOUNDATION 316027287 7 1 570913 0 1 570913 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36 128794 459139 6667896 1 1 7057592 128794 2596 459139 61947 6667896 7193367 133502 116215 327581 57911 7057592 5061098 1556627 898353 277595 45116 7193367 4663113 74073 542740 175244 43584 5061098 4889571 74699 -14915 241422 44820 4663113 1.00000 0 0 0 X 181217 -271248 -271248 452465 0 452465 570913 0 570913 0 570913 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUNDS IS TO INITIATE, PROMOTE, ORGANIZE, SPONSOR, CONTRIBUTE TO AND GENERALLY FURTHER CHARITABLE, EDUCATIONAL, CIVIC, RELIGIOUS AND COMMUNITY ACTIVITIES, UNDERTAKINGS AND INSTITUTIONS. PART X, LINE 2: 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, 2016. THE FOUNDATION'S FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED JUNE 30, 2013 THROUGH 2015 COULD BE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. HOWEVER, THERE ARE NO AUDITS OR EXAMINATIONS IN PROGRESS. 1 AMERICAN RED CROSS DAYTON AREA CHAPTER 370 W FIRST ST PO BOX 517 DAYTON OH 45402 310537493 501(C)(3) 5200 N/A N/A GENERAL SUPPORT ASHLAND UNIVERSITY 305 FOUNDERS HALL ASHLAND OH 44805 340714626 501(C)(3) 12500 N/A N/A GENERAL SUPPORT DAYTON PERFORMING ARTS ALLIANCE 126 NORTH MAIN STREET SUITE 210 DAYTON OH 45402 316000101 501(C)(3) 6700 N/A N/A GENERAL SUPPORT HOSPICE OF DAYTON FOUNDATION 324 WILMINGTON AVE DAYTON OH 45420 311769696 501(C)(3) 7800 N/A N/A GENERAL SUPPORT THE SALVATION ARMY 1000 N KEOWEE ST DAYTON OH 45404 135562351 501(C)(3) 6450 N/A N/A GENERAL SUPPORT CATHOLIC COMMUNITY FOUNDATION FOR THE ARCHDIOCESE OF CINCINNATI INC 100 E 8TH STREET SECOND FLOOR CINCINNATI OH 45202 465162928 501(C)(3) 12000 N/A N/A GENERAL SUPPORT COURT APPOINTED SPECIAL ADVOCATES OF FRANKLIN COUNTY 373 S HIGH STREET 15TH FLOOR COLUMBUS OH 43215 311322198 501(C)(3) 8500 N/A N/A GENERAL SUPPORT DAYTON FOUNDATION DEPOSITORY 40 N MAIN STREET SUITE 500 DAYTON OH 45423 311044298 501(C)(3) 6000 N/A N/A VARIOUS PROJECTS DAYTON LEADERSHIP ACADEMIES 1416 W RIVERVIEW AVENUE DAYTON OH 45402 311600674 501(C)(3) 65000 N/A N/A READING LAB KETTERING HOLIDAY AT HOME FOUNDATION PO BOX 292564 DAYTON OH 45429 311195311 501(C)(3) 10000 N/A N/A HOLIDAY AT HOME ACTIVITIES NATIONWIDE CHILDRENS HOSPITAL FOUNDATION 700 CHILDRENS DRIVE COLUMBUS OH 43205 311036370 501(C)(3) 110000 N/A N/A SCHOLARSHIP FOR CARDIAC FELLOWS AT NATIONWIDE CHILDREN'S HOSPITAL ST VINCENT FAMILY CENTER 1490 EAST MAIN STREET COLUMBUS OH 43205 314379572 501(C)(3) 8500 N/A N/A GENERAL SUPPORT VAN WERT COUNTY FOUNDATION 138 E MAIN STREET VAN WERT OH 45891 340907558 501(C)(3) 9000 N/A N/A SELF-RELIANCE BANQUET YMCA OF GREATER DAYTON 118 W FIRST STREET SUITE 300 DAYTON OH 45402 310537517 501(C)(3) 41750 N/A N/A VARIOUS PROJECTS PART I, LINE 2: AS DETAILED IN THE ENTITY'S ARTICLES OF INCORPORATION, DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. REVIEWS ALL RECOMMENDATIONS FOR THE USE OF GRANT FUNDS TO ASSURE THAT THEY WILL BE USED EXCLUSIVELY FOR CHARITABLE PURPOSES. ALL DISTRIBUTIONS ARE MADE DIRECTLY TO THE CHARITABLE ORGANIZATION TO WHICH THE GRANT IS AWARDED. ALL GRANT APPLICATIONS ARE REVIEWED TO INSURE THAT DISTRIBUTIONS WILL NOT BE USED FOR ANY PRIVATE BENEFIT OR FOR ANY POLITICAL ACTIVITIES OR CAMPAIGNS. X X X X X 0 0 0 0 0 0 0 0 0 MICHAEL M PARKS PRESIDENT/SECRETARY 0 273490 0 222825 0 63661 0 0 0 18271 0 578247 0 0 X 7 115634 FMV ON DATE OF GIFT 0 0 1 1 PART I, COLUMN (B): THE ENTITY IS REPORTING THE NUMBER OF CONTRIBUTORS. PART I, LINE 32B: THE ORGANIZATION USES DAYTON FOUNDATION, INC., A RELATED ORGANIZATION, TO PROCESS NON-CASH CONTRIBUTIONS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WILL BE E-MAILED TO THE OFFICERS OF THE GOVERNING BODY FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD AND COMMITTEE MEMBERS ARE ASKED TO DISCLOSE ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESSES FOR OVERSEEING THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAVE NOT CHANGED SINCE THE PRIOR YEAR. FORM 990, PART IX, LINE 24A, OTHER EXPENSES ADMINISTRATIVE FEES PAID TO THE DAYTON FOUNDATION. OPERATING EXPENSES ARE PAID BY THE DAYTON FOUNDATION, INC. FUNDS IN THE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. ARE ASSESSED FEES THAT ARE TRANSFERRED TO THE DAYTON FOUNDATION, INC. TO OFFSET THE COSTS INCURRED TO OPERATE DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. FORM 990, PART IX, LINE 24B, OTHER EXPENSES LIQUIDATION FEES PAID ON GIFTS OF SECURITIES AND CREDIT CARD FEES. STATEMENT REGARDING OPERATING EXPENSES THE DAYTON FOUNDATION, AS IT IS KNOWN PUBLICLY, IS COMPOSED OF A NUMBER OF LEGAL ENTITIES. THE TOTAL ASSETS OF ALL THESE ENTITIES COMPRISE THE ORGANTIZATION THAT THE PUBLIC KNOWS AS "THE DAYTON FOUNDATION." THE PRIMARY RELATED ENTITIES ARE: DAYTON FOUNDATION DEPOSITORY EIN 31-1044298, DAYTON FOUNDATION CHARITABLE ACCOUNTS, INC. EIN 31-1330325, AND DAYTON FOUNDATION PLUS, INC., EIN 54-2101090. THE OPERATING EXPENSES FOR THESE FOUR PRIMARY ENTITIES RESIDE WITH THE DAYTON FOUNDATION, EIN 31-6027287. EVEN THOUGH THEY ARE USED TO SERVICE ALL OF THESE ENTITES. IN TOTAL, TWELVE LEGAL ENTITIES COMPRISE THE DAYTON FOUNDATION. THE DAYTON FOUNDATION 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 316027287 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) N/A 0 THE DAYTON FOUNDATION DEPOSITORY 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 311044298 COMMUNITY FOUNDATION OH 501(C)(3) 170(B)(1) (A)(VI) THE DAYTON FOUNDATION 0 THE DAYTON FOUNDATION PLUS INC 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 542101090 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 DAYTON HISTORY 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 316037490 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE OHIO COMMUNITY POOLED ANNUITY TRUST 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 593788888 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE DISABILITY FOUNDATION 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 311725978 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 GREENER PASTURES FOUNDATION 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 311725746 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HUNDRED CLUB OF DAYTON 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 237046227 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 THE HARRY W AND MARGARET MOORE FOUNDATION INC 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 316040186 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 MORAINE CADDY SCHOLARSHIP FUND 40 NORTH MAIN STREET SUITE 500 DAYTON OH 45423 311773877 SUPPORTING ORGANIZATION OH 501(C)(3) 509(A)(3) THE DAYTON FOUNDATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 THE DAYTON FOUNDATION P 59594 ACTUAL EXPENSES