2024-08-06T06:57:30-05:00 2023-06-30 273858252 DEAN DORTON ALLEN FORD PLLC 810 WRIGHTS SUMMIT PARKWAY SUITE 300 FORT WRIGHT KY 41011 990 2022-07-01 311613467 WARREN COUNTY FOUNDATION DEPOSITORY WARR 5139341001 118 EAST MAIN STREET LEBANON OH 450362228 MICHAEL MANSBRIDGE VICE PRESIDENT, CHIEF ADMINISTRATOR 5139341001 2024-07-31 1 0 STEPHANIE ALLGEYER P00761973 8593313300 2024-07-31 2022 2024-08-08 14:25:15Z MICHAEL MANSBRIDGE 118 EAST MAIN STREET LEBANON OH 450362228 941555 0 X N/A X 1996 OH OPERATES A "CHARITABLE CHECKING" PROGRAM, WHICH PROVIDES DONORS AN OPPORTUNITY TO MAKE GIFT INSTRUCTIONS FOR DISTRIBUTION OR PRINCIPAL AND/OR EARNINGS TO ANY NUMBER OF OTHER CHARITABLE ORGANIZATIONS. 20 20 0 20 0 0 425448 805697 0 0 -131 45866 0 0 425317 851563 518328 960194 0 0 0 0 0 0 0 145 334 518473 960528 -93156 -108965 1427221 1311558 1243719 1128424 183502 183134 THE MISSION OF THE WARREN COUNTY FOUNDATION IS TO ENHANCE THE QUALITY OF LIFE IN WARREN COUNTY BY ENCOURAGING AND MAKING IT CONVENIENT, FLEXIBLE, AND EFFECTIVE. 0 0 960194 960194 OPERATES A "CHARITABLE CHECKING" PROGRAM, WHICH PROVIDES DONORS AN OPPORTUNITY TO MAKE GIFTS WITH INSTRUCTIONS FOR DISTRIBUTION OR PRINCIPAL AND/OR EARNINGS TO ANY NUMBER OF OTHER CHARITABLE ORGANIZATIONS. FOUNDATION DISTRIBUTED FUNDS AS REQUESTED FROM CHARITABLE CHECKING ACCOUNT PROGRAM TO VARIOUS CHARITABLE ORGANIZATIONS IN THE COMMUNITY. 960194 1 1 0 0 0 1 0 0 0 0 0 0 0 1 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 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 MICHAEL MANSBRIDGE 5139341001 118 EAST MAIN STREET LEBANON OH 450362228 TOM SEDDON PRESIDENT & CEO 30.00 30.00 X 0 85200 0 MICHAEL MANSBRIDGE V.P. AND CHIEF ADMIN 30.00 30.00 X 0 75500 0 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 R TINNIN TREASURER 1.00 1.00 X 0 0 0 MAGGIE HESS SECRETARY 1.00 1.00 X 0 0 0 BARNEY WRIGHT 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 DANIEL B CUNNINGHAM BOARD MEMBER 1.00 1.00 X 0 0 0 BOBBIE GRICE 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 KENNETH NATORP BOARD MEMBER 1.00 1.00 X 0 0 0 WILLIAM G THORTON JR BOARD MEMBER 1.00 1.00 X 0 0 0 JUDGE MICHAEL E POWELL BOARD MEMBER 1.00 1.00 X 0 0 0 SENATOR STEPHEN P WILSON BOARD MEMBER 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 KENT SAVAGE BOARD MEMBER 1.00 1.00 X 0 0 0 CRAIG SALMON-GILMORE BOARD MEMBER 1.00 1.00 X 0 0 0 0 160700 0 0 0 0 0 0 805697 805697 44748 44748 91110 89992 1118 1118 1118 851563 0 0 45866 960194 960194 BANK FEES, OTHER FEES A 334 334 960528 960194 334 0 106306 430816 4000 4000 1230898 794113 86017 82629 1427221 1311558 24834 17920 1218885 1110504 1243719 1128424 X 183502 183134 183502 183134 1427221 1311558 X -108965 -249 108846 X 0 0 0 X 766508 625874 571563 425448 805697 3195090 766508 625874 571563 425448 805697 3195090 458595 2736495 20914 14428 607 1377 44748 82074 3277164 0.83500 0.79030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 805697 960194 1110504 0 0 0 INTERCOMPANY ACCOUNTS 82629 82629 ASSETS HELD ON BEHALF OF OTHERS 1110504 1110504 1 NEW INTERNATIONAL 2701 CLEVELAND AVE STE 200 FORT MYERS FL 33901 954338997 501(C)3 20000 0 SOCIAL SERVICES LEBANON PRESBYTERIAN CHURCH 123 N EAST STREET LEBANON OH 45036 310674333 501(C)3 15000 0 RELIGION CLERMONT CHRISTIAN ASSEMBLY 3054 LINDALE-MT HOLLY RD AMELIA OH 45102 592181577 501(C)3 10000 0 RELIGION BETHESDA FOUNDATION INC 10500 MONTGOMERY RD CINCINNATI OH 45242 237374129 501(C)3 14600 0 HEALTH & RELATED BEECH ACRES PARENTING CENTER 6881 BEECHMONT AVE CINCINNATI OH 45230 310536663 501(C)3 10000 0 SOCIAL SERVICES BUTLER SPRINGS CHRISTIAN ASSEMBLY 3701 STATE ROUTE 41 HILLSBORO OH 45133 310581700 501(C)3 10000 0 RELIGION COLOMBIAN CHRISTIAN MISSION PO BOX 95 RITTMAN OH 44270 873057220 501(C)3 30000 0 RELIGION EVANGELICAL HOMILETICS SOCIETY 358 BRINKLEY CIRCLE MEBANE NC 27302 501(C)3 7500 0 RELIGION OHIO LIVING 9200 WORTHINGTON ROAD SUITE 300 WESTERVILLE OH 43082 311340918 501(C)3 150000 0 HEALTH & RELATED OTTERBEIN SENIOR LIFE 585 N STATE RTE 741 LEBANON OH 45036 311743874 501(C)3 300000 0 HEALTH & RELATED WCIL PO BOX 495 LEBANON OH 45036 311565086 501(C)3 50000 0 EDUCATION WEST SIDE CHURCH OF CHRIST 625 HART ROAD LEBANON OH 45036 310717368 501(C)3 8000 0 RELIGION 12 0 PART I, LINE 2: WARREN COUNTY FOUNDATION DEPOSITORY CHECKS IF THE ORGANIZATION IS TAX-EXEMPT USING IRS PUBLICATION 78 AND GUIDESTAR. FOR NON-DONOR DIRECTED GRANTS, THE GRANTS COMMETTEE REVIEWS WHETHER THE PROJECT MEETS WCFD GRANT CRITERIA AS TO CHARITABLE PURPOSE OF THE GRANT. WHEN NECESSARY WCFD FOLLOWS UP WITH THE RECIPIENT TO ENSURE THAT THE GRANT IS BEING USED FOR ITS INTENDED PURPOSE OR ITS SPECIFIC PROJECT. 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 PRIOR TO 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 THERE IS A CONFLICT THE BOARD MEMBER WITH THE CONFLICT 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 DISCLOSURE COPIES OF THE FORM 990, WCF DEPOSITORY ARTICLES OF INCORPORATION - CODE OF REGULATIONS AND AN ANNUAL REPORT TO THE COMMUNITY ARE AVAILABLE DURING NORMAL OFFICE HOURS. FORM 990, PART XI, LINE 9: NET CHANGE IN CHARITABLE CHECKING 108,846. WARREN COUNTY FOUNDATION 118 EAST MAIN STREET LEBANON OH 45036 311565086 ADMINISTRATION OF A VARIETY OF CHARITABLE FUNDS OH 501(C)(3) 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 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.