2024-08-14T09:04:13-05:00 2023-06-30 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2022-07-01 311565086 WARREN COUNTY FOUNDATION WARR 5139341001 118 EAST MAIN STREET LEBANON OH 450362228 MICHAEL MANSBRIDGE VICE PRESIDENT, CHIEF ADMINISTRATOR 5139341001 2024-08-07 1 0 STEPHANIE ALLGEYER P00761973 8593313300 2024-08-07 2022 2024-08-08 14:25:15Z MICHAEL MANSBRIDGE 118 EAST MAIN STREET LEBANON OH 450362228 3817362 0 X WWW.WARRENCOUNTYFOUNDATION.ORG X 1996 OH ADMINISTRATION OF A VARIETY OF CHARITABLE FUNDS AND DISTRIBUTES INCOME FROM ENDOWMENT FUNDS FOR SCHOLARSHIPS AND GRANTS TO CHARITABLE ORGANIZATIONS. 20 20 3 20 0 0 1701650 3114704 157535 207465 657104 472445 2301 22748 2518590 3817362 1303494 2296651 0 0 217214 178795 0 0 0 291624 362540 1812332 2837986 706258 979376 17730849 19860164 3690257 4078872 14040592 15781292 X TO ENHANCE THE QUALITY OF LIFE IN WARREN COUNTY BY ENCOURAGING AND FACILITATING CHARITABLE GIVING AND MAKING IT CONVENIENT, FLEXIBLE AND EFFECTIVE. 0 0 2587889 2296651 230213 THE FOLLOWING FUNDS HAVE BEEN CREATED:STAND 2 SERVE FUND - $8,805.0 WARREN COUNTY ASTROLOGICAL SOCIETY FUND - $4,275.0 JOHN G. ENSMAN MEMORIAL FUND - $7,444.0 LEGANON CIVIC FUND - $500.0 LEBANON CHRISTIAN SCHOOL FOUNDATION OPERATIONS FUND - $2,155.0 LEBANON CHRISTIAN SCHOOL FOUNDATION BUILDING FUND - $305,852.0 LEBANON CHRISTIAN SCHOOL FOUNDATION ENDOWMENT FUND - $956.0 JONES FAMILY CHARITABLE FUND - $849,232.0 THE OEDER FOUNDATION - $13,070.0 TOTAL FUNDS CREATED THIS FISCAL YEAR $1,192,289.0 MARLATT FUND A $519,480 NORRIS FAMILY FUND B $310,145 DAVID RAHM FUND C $146,239 TOTAL FUNDS CREATED THIS FISCAL YEAR $975,864 THE LONGMIRE FUND WAS ESTABLISHED BY THE DONOR FOR THE EXCLUSIVE PURPOSE OF PROVIDING ANNUAL AWARDS TO SPECIFIC ORGANIZATIONS FOR A FIXED NUMBER OF YEARS. VARIOUS SCHOLARSHIP FUNDS, WARREN COUNTY FUND, MEMORIAL FUNDS, FIRE DEPARTMENT FUNDS, ECOLOGICAL PARK FUNDS, AND COMMUNITY FUNDS 2587889 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 3 0 3 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X MIKE MANSBRIDGE 5139341001 118 EAST MAIN STREET LEBANON OH 450362228 SHANNON W JONES CHAIR 1.00 1.00 X 0 0 0 DALE BRUNNER VICE CHAIR 1.00 1.00 X 0 0 0 DEREK TINNIN TREASURER 1.00 1.00 X 0 0 0 MAGGIE HESS SECRETARY 1.00 1.00 X 0 0 0 MIKE CARROLL BOARD MEMBER 1.00 1.00 X 0 0 0 SPENCER S CROPPER BOARD MEMBER 1.00 1.00 X 0 0 0 DANIELB CUNNINGHAM BOARD MEMBER 1.00 1.00 X 0 0 0 BOBBIE GRICE BOARD MEMBER 1.00 1.00 X 0 0 0 CRAIG SALMON-GILMORE BOARD MEMBER 1.00 1.00 X 0 0 0 RICHARD JONES BOARD MEMBER 1.00 1.00 X 0 0 0 ANNE KREHBIEL BOARD MEMBER 1.00 1.00 X 0 0 0 ROBERT B MORGAN BOARD MEMBER 1.00 1.00 X 0 0 0 JUDGE MICHAEL E POWELL BOARD MEMBER 1.00 1.00 X 0 0 0 KENNETH NATORP BOARD MEMBER 1.00 1.00 X 0 0 0 KENT SAVAGE BOARD MEMBER 1.00 1.00 X 0 0 0 WILLIAM G THORNTON JR BOARD MEMBER 1.00 1.00 X 0 0 0 SENATOR STEPHEN P WILSON BOARD MEMBER 1.00 1.00 X 0 0 0 ERIC MEILSTRUP BOARD MEMBER 1.00 1.00 X 0 0 0 CHRISTYE LEASURE BOARD MEMBER 1.00 1.00 X 0 0 0 BARNEY WRIGHT BOARD MEMBER 1.00 1.00 X 0 0 0 TOM SEDDON PRESIDENT & CEO 30.00 30.00 X 85200 0 0 MIKE MANSBRIDGE VP AND CHIEF ADMIN 30.00 30.00 X 75500 0 0 160700 0 0 0 0 0 0 0 3114704 3114704 ASSESSMENT FEE INCOME 900099 207465 207465 207465 415534 415534 56911 0 56911 56911 56911 MISCELLANEOUS INCOME 523000 22748 22748 22748 3817362 230213 0 472445 2296651 2296651 160700 86457 74243 18095 9735 8360 5896 3172 2724 1850 995 855 271889 146276 125613 3829 2060 1769 10219 5498 4721 5781 3110 2671 16061 8641 7420 17595 9466 8129 8137 4378 3759 5915 3182 2733 DUES-ASSOCIATIONS 8942 4811 4131 MISCELLANEOUS 4175 2246 1929 JANITORIAL SERVICES 2251 1211 1040 2837986 2587889 250097 0 672283 1204479 298576 27556 27556 381847 46 46 382715 173382 197163 209333 16586228 17652963 247573 85364 17730849 19860164 54551 441201 3635706 3637671 3690257 4078872 X 5861820 7602520 8178772 8178772 14040592 15781292 17730849 19860164 979376 1108888 -30059 -317505 0 X X 0 0 0 X 857580 1176949 1425634 1701650 3114704 8276517 857580 1176949 1425634 1701650 3114704 8276517 954094 7322423 345926 311012 248356 260239 415534 1581067 60918 66553 107192 81 22748 257492 10115076 365000 0.72390 0.70750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 60,918. 2019 AMOUNT: $ 66,553. 2020 AMOUNT: $ 107,192. 2021 AMOUNT: $ 81. 2022 AMOUNT: $ 22,748. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11 229743 935729 4796611 1 1 4792109 4792109 4228558 613151 49600 4792109 3661763 544359 1037379 131785 883158 4228558 3446241 215563 138938 96000 42979 3661763 3437874 5100 131460 99195 28998 3446241 0 0 129466 129466 213449 135797 77652 7962 7962 0 31838 29623 2215 209333 ASSETS HELD ON BEHALF OF OTHERS 3539334 INTERFUND ACCOUNTS 89483 GRANTS PAYABLE 8854 3637671 PART V, LINE 4: ENDOWMENT FUNDS HAVE BEEN ESTABLISHED TO PROVIDE AN INCOME FLOW FOR THE BENEFIT OF WARREN COUNTY. MONEY DISTRIBUTED ANNUALLY FROM THE FOUNDATION'S VARIOUS ENDOWED FUNDS ARE USED FOR GRANT MAKING AND ADMINISTRATION. 1 (RLI) RESTORING LIVES INTERNATIONAL P O BOX 724 MASON OH 45040 810660746 501(C)(3) 10000 0 SOCIAL SERVICES BEECH ACRES PARENTING CENTER 6881 BEECHMONT AVE CINCINNATI OH 45230 310536663 501(C)(3) 15350 0 SOCIAL SERVICES CAMP JOY FOUNDATION P O BOX 157 CLARKSVILLE OH 45113 310672822 501(C)(3) 5350 0 SOCIAL SERVICES CAMPUS CRUSADE FOR CHRIST-INTNL (CRU) PO BOX 628222 ORLANDO FL 328628222 956006173 501(C)(3) 34000 0 RELIGION CHESS CHRISTIAN SCHOOL 908 E LOWER SPRINGBORO RD SPRINGBORO OH 45066 471395331 501(C)(3) 10000 0 EDUCTATION CLASSICAL CHRISTIAN ACADEMY PO BOX 1209 RATHDRUM ID 83858 820483395 501(C)(3) 25000 0 RELIGION DAYTON CHRISTIAN SCHOOL 9391 WASHINGTON CHURCH RD MIAMISBURG OH 45342 237129605 501(C)(3) 10000 0 EDUCTATION LEBANON PRESBYTERIAN CHURCH 123 N EAST STREET LEBANON OH 45036 310674333 501(C)(3) 80000 0 RELIGION MIAMI UNIVERSITY-RAHM SCHOLARSHIP 501 E HIGH ST OXFORD OH 45056 316026014 501(C)(3) 116000 0 SCHOLDARSHIP MUSIC MISSION KIEV PO BOX 161849 ALTAMONTE SPRINGS FL 32716 593278168 501(C)(3) 20000 0 EDUCATION NEW FREEDOM CHURCH 840 MILLER RD LEBANON OH 45036 205601172 501(C)(3) 25000 0 RELIGION MATTHEW 25 MINISTRIES 11060 KENWOOD DR CINCINNATI OH 45242 310910952 501(C)(3) 10000 0 RELIGION CINCINNATI SCHOLARSHIP 324 EAST 4TH STREET FLOOR 2 CINCINNATI OH 45202 310603619 501(C)(3) 35650 0 SCHOLARSHIP HOSPICE OF CINCINNATI PO BOX 633597 CINCINNATI OH 45263 310917155 501(C)(3) 10000 0 HEALTH AND RELATED KINDNESS BACKPACK 118 E MAIN STREET LEBANON OH 45036 311565086 501(C)(3) 9000 0 SOCIAL SERVICES LEBANON AREA CHAMBER PO BOX 213 LEBANON OH 45036 310719417 501(C)(3) 6000 0 SOCIAL SERVICES STEPHEN SILLER TUNNEL TO TOWERS 2361 HYLAN BLVD STATEN ISLAND NY 10306 020554654 501(C)(3) 10000 0 SOCIAL SERVICES THRIVING EARTH COLLECTIVE 791 KARNER BLUE LANE MORROW OH 45152 833274948 501(C)(3) 10000 0 HEALTH AND RELATED YMCA - RALPH STOLLE COUNTRYSIDE 1699 DEERFIELD RD LEBANON OH 45036 510181689 501(C)(3) 551900 0 HEALTH AND RELATED ZOWEH MINISTRIES 3100 TOWER BLVD SUITE 950 DURHAM NC 27572 841653748 501(C)(3) 31000 0 SOCIAL SERVICES 20 0 PART I, LINE 2: WARREN COUNTY FOUNDATION CHECKS IF THE ORGANIZATION IS TAX-EXEMPT USING IRS PUBLICATION 78 AND GUIDESTAR. FOR NON-DONOR DIRECTED GRANTS, THE GRANTS COMMITTEE REVIEWS WHETHER THE PROJECT MEETS WCF GRANT CRITERIA AS TO CHARITABLE PURPOSE OF THE GRANT. WHEN NECESSARY WCF FOLLOWS UP WITH THE RECIPIENT TO ENSURE THAT THE GRANT IS BEING USED FOR ITS INTENDED PURPOSE OR ITS SPECIFIC PROJECT. 0 0 1 PART I, LINE 32B: THE FOUNDATION USES LCNB BANK FOR THE SALE OF ANY STOCK DONATIONS FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBERS WRIGHT AND TINNIN HAVE A BUSINESS RELATIONSHIP. BOARD MEMBERS ANNE KREHBIEL, SPENCER CROPPER AND STEPHEN WILSON HAVE A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION PROVIDES A COPY OF THE FORM 990 TO EACH FINANCE COMMITTEE MEMBER FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C IT IS THE RESPONSIBILITY OF THE TRUSTEES TO ANNUALLY DISCLOSE ALL RELATIONSHIPS, MEMBERSHIPS, EMPLOYMENT OR ANY OTHER INVOLVEMENT THAT MIGHT EXPLICITLY OR IMPLICITLY BE CONSTRUED AS A CONFLICT OF INTEREST. THIS INFORMATION IS REVIEWED BY THE FINANCE/INVESTMENT COMMITTEE OF THE BOARD. IF A BOARD MEMBER HAS A CONFLICT, THE BOARD MEMBER CANNOT VOTE ON THE ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS AND DECIDES COMPENSATION OF THE PRESIDENT & CEO ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL INFORMATION IS PROVIDED IN AN EFFORT TO BE TRANSPARENT AND ACCOUNTABLE TO OUR COMMUNITY. PUBLIC INSPECTION COPIES OF THE FORM 990, WCF ARTICILES OF INCORPORATION - CODE OF REGULATIONS AND AN ANNUAL REPORT TO THE COMMUNITY ARE AVAILABLE DURING NORMAL BUSINESS HOURS. FORM 990, PART XII, LINE 2C THE PROCESS USED TO OVERSEE THE AUDIT OF FINANCIAL STATEMENTS HAS NOT CHANGED FROM THE PREVIOUS YEAR. WARREN COUNTY FOUNDATION DEPOSITORY 118 EAST MAIN STREET LEBANON OH 45036 311613467 HOLDS DEPOSITORY FUNDS FOR CHARITABLE PURPOSES OH 501(C)(3) 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 ACCORDING TO IRM 20.1.1.3.2, REASONABLE CAUSE - THE IRS PROVIDES RELIEF FROM A PENALTY BASED ON REASONABLE CAUSE WHEN THE TAXPAYER EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BUT WAS NEVERTHELESS UNABLE TO COMPLY WITH THOSE OBLIGATIONS. VARIOUS COURTS FOUND REASONABLE CAUSE SIMPLY TO BE THAT WHICH WOULD PROMPT AN ORDINARY INTELLIGENT PERSON TO ACT UNDER SIMILAR CIRCUMSTANCES AS THE TAXPAYER. THE TAXPAYER SATISFIES THE REASONABLE CAUSE CRITERIA BASED ON THE FOLLOWING FACTS:THE TAXPAYER IS COMPRISED OF MAINLY OF VOLUNTEERS EXCEPT FOR TWO EMPLOYEES, ONE PERSON IN THE FINANCIAL/ACCOUNTING AREA.UP THROUGH JUNE 30, 2023 THE TAXPAYER HAD FILED THEIR APPROPRIATE FORM 990 RETURNS ON A TIMELY BASIS.THE TAXPAYER HAD A TREMENDOUS AMOUNT OF GROWTH DURING THE JUNE 30, 2023 FISCAL YEAR AND ALSO CHANGED THEIR ACCOUNTING SYSTEMS DURING THE FISCAL YEAR. THE TAXPAYER UPGRADED FROM A BLACKBAUD PREMISE-BASED FINANCIAL EDGE SYSTEM TO A CLOUD-BASED APPLICATION FINANCIAL EDGE-NXT. CHANGING ITS ACCOUNTING SYSTEM DID NOT GO AS PLANNED AND THE TAXPAYER WAS NOT ABLE TO KEEP UP WITH THE ALL OF THE DEMANDS. THE TAXPAYER RECITIFIED THE SITUATION ON A GOING FORWARD BASIS. PRIOR TO THIS INCIDENT, THE TAXPAYER HAS HAD A GOOD HISTORY OF FILING ITS 990 FORMS AND OF PAYMENT COMPLIANCE. THE TAXPAYER ACTED LIKE ANY REASONABLE INDIVIDUAL UNDER A SIMILAR SITUATION. THE TAXPAYER HAS TAKEN THE NECESSARY STEPS TO ENSURE THAT IT WILL FILING ITS TAX RETURNS ON A TIMELY BASIS. FURTHERMORE, THE ESTIMATED AMOUNT OF PENALTY AND INTEREST THAT WOULD BE ASSESSED IF REASONABLE CAUSE IS NOT GRANTED WOULD BE SUCH A FINANCIAL DETRIMENT THAT IT WOULD INORDINATELY HARM THE ORGANIZATION'S ABILITY TO FUNCTION AND OPERATE. THE TAXPAYER IS COMPRISED OF MAINLY VOLUNTEERS, AND THE TAXPAYER WOULD SUFFER UNDUE HARDSHIP AS A RESULT OF ANY PENALTIES AND INTEREST ASSESSED. THE TAXPAYER RESPECTFULLY REQUESTS THAT THE IRS GRANTS ABATEMENT OF PENALTIES AND INTEREST DUE TO REASONABLE CAUSE FOR THE LATE FILING OF ITS JUNE 30, 2023 FORM 990 RETURN. THE TAXPAYER UNDERSTANDS THAT THIS TYPE OF PENALTY ABATEMENT IS BASED ON THE DISCRETION OF THE IRS AND APPRECIATES YOUR CONSIDERATION OF OUR REQUEST.WE HOPE THAT THE IRS WILL UNDERSTAND THAT THIS IS A ONCE IN A LIFE TIME SITUATION AND THAT APPROPRIATE STEPS HAVE BEEN TAKEN TO ENSURE COMPLIANCE IN THE FUTURE.