Totals
- Total revenue
- $516,812
- Total expenses
- $330,716
- Contributions and grants received
- $301
- Grants paid
- $0
- Program service revenue
- $460,718
- Investment income
- $55,793
- Other revenue
- $0
- Total assets, end of year
- $1,406,185
- Total liabilities, end of year
- $8,916
- Net assets or fund balances, end of year
- $1,397,269
- Program services expenses (Part IX)
- $281,826
- Management and general expenses
- $48,890
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $281,826
Program services were 85.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$301
-
2a · Program service revenue: BTF Adm Fees
total $10,000 · related or exempt $10,000
-
2b · Program service revenue: Flex Spending Trust Adm
total $409,634 · related or exempt $409,634
-
2c · Program service revenue: OCPAT Adm Fees
total $41,084 · related or exempt $41,084
-
3 · Investment income
total $25,809 · excluded $25,809
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
securities $29,984
-
7c · Gain or loss
securities $29,984
-
7d · Net gain or loss
total $29,984 · excluded $29,984
-
8c · Net income from fundraising events
total $0
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $102,222 · program services $95,066 · management and general $7,156
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $146,796 · program services $136,520 · management and general $10,276
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $8,649 · program services $8,044 · management and general $605
-
10 · Payroll taxes
total $914 · program services $850 · management and general $64
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $1,948 · program services $1,948
-
11c · Fees: accounting
total $3,880 · management and general $3,880
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $5,533 · management and general $5,533
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $19,433 · program services $19,433
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $1,303 · program services $1,303
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $0
-
24a · Other expenses: Dayton Foundation fees
total $20,000 · management and general $20,000
-
24b · Other expenses: community investment fee
total $5,893 · program services $5,480 · management and general $413
-
24c · Other expenses: Postage and Shipping
total $3,927 · program services $3,652 · management and general $275
-
24d · Other expenses: telephone
total $2,463 · program services $2,291 · management and general $172
-
24e · All other expenses
total $7,755 · program services $7,239 · management and general $516
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $0
-
2 · Savings and temporary cash investments
beginning of year $54,054 · end of year $15,084
-
3 · Pledges and grants receivable
end of year $0
-
4 · Accounts receivable
beginning of year $8,703 · end of year -$5,687
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
beginning of year $1,122,386 · end of year $1,396,788
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $52,080 · end of year $8,916
-
27 · Net assets without donor restrictions
beginning of year $1,133,063 · end of year $1,397,269
Mission and programs · 2024
Mission
To provide benefits to individuals with disabilities by making distributions which do not jeopardize entitlements
-
Once again, it is a pleasure to present our annual report. Fiscal Year 2025 was year of growth as we welcomed 169 new participants to our family of trusts. We grew to 958 active accounts in 56 Ohio counties (up from 51 in 2024.)We take our nonprofit role very seriously. We are here to help our community by assisting in understanding options to protect public benefits. We have a responsibility to educate. Our reach is continually growing as we expand across Ohio. Every week we hear from families, providers and attorneys who need a pooled special needs trust that come to us because they trust us. They hear from their peers that we are easy to work with, listen to their questions seriously and fulfill our fiduciary responsibilities to protect their trust to make sure they are used in accordance with regulations, protecting their ability for quality of life.Deposits to accounts totaled 9.3 million dollars, putting our beneficiaries funds under the protection of our trusts. The careful administration of the trusts is always our focus, as we distributed 5 million dollars back to our beneficiarys benefit.As you review the information in our report, we hope you will see why we are proud of the work we do and how it helps enrich the lives of our beneficiaries. Our trusts foster independence; help create a sense of security and combat isolation. Our investment trustee, KeyBank, demonstrates that same dedication in their fiduciary role. The ability to make a deposit into a trust at a local KeyBank branch is a tremendous benefit afforded to our partners.We remain tremendously grateful to the attorneys, financial advisors, families, individuals living with disabilities, professional organizations, probate courts, advocacy groups, and other foundations we serve. The work we do is a collective effort, and there is much to be grateful for this year.2025 Highlights We are now in 56 counties across Ohio, up from 51 last year. Created instructional videos How to Read the KeyBank Statement and How to Request a Distribution and placed them on our website. Marketing materials have been updated with critical information and a fresher look. For the first time since 2005 (20 years ago) we revised our fee schedule. Although it necessitated a small increase, it assures our service viability for many years to come.
Expenses $169,096
-
The Disability Foundation assists with the creation of annuity agreements for a Medicaid pooled trust and administers the trust for The Ohio Community Pooled Annuity Trust, a related Section 501(c)(3) organization.
Expenses $112,730
-
The Disability Foundation administers Pooled Flexible-Spending trusts for individuals with disabilities within the meaning of 42 USC 1396P(D)(4)(C)
As filed on the 2024 return.
Listed in Part VII
-
Jill Koorndyk
Trustee
- Total calculated
- $124,595
- From this org
- $0
- From related orgs
- $122,579
- Other
- $2,016
- Hours/week
- 1 + 40 related
-
Gregory D Darling
Executive Dir.
- Total calculated
- $102,298
- From this org
- $0
- From related orgs
- $102,222
- Other
- $76
- Hours/week
- 40
-
Elizabeth Durnell-Maier
Chairperson
- Total calculated
- $0
- Hours/week
- 1
-
Kim Estess
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Tom DeRoss
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Kathy Rearick
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Vivian O'Connell
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Marion Jackson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Debbie Watts Robinson
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Grant Kramer
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Dylan Boot
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Kelly Ross
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Ashley Burke
vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
Caryl Segalewicz
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Pamela Combs
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Brittany O'Diam Horseman
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Kat Cornell
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Richard Schultze
Trustee
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(c)(3) · supported organization · OH
Directly controlled by Na
-
Ohio Community Pooled Annuity Trust
501(c)(3) · brother sister organization · OH
Directly controlled by The Dayton Foundation
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 24 April 2026
- IRS schema version
- 2024v5.2
- Source object
- 202621149349301932
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