Nonprofit · EIN 23-7126102
ST CLAIR FOUNDATION
Tax-exempt · LEBANON, OH 45036
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $200,371 | $98,138 | $102,233 | $2,203,202 | $0 | $2,203,202 |
| December 31, 2024 | 990 | $239,589 | $199,261 | $40,328 | $2,100,969 | $0 | $2,100,969 |
| December 31, 2023 | 990 | $400,875 | $107,397 | $293,478 | $2,060,641 | $0 | $2,060,641 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $375
- Program service revenue
- $0
- Investment income
- $199,996
- Net gain from sales of assets
- $127,746
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $85,000
- Compensation of officers, directors and key employees
- $6,429
- Salaries, compensation and benefits (total)
- $6,429
- Professional fundraising fees
- $0
- Program services (functional)
- $85,000
- Management and general (functional)
- $13,138
Balance sheet and other
- Total assets, start of year
- $2,100,969
- Total assets, end of year
- $2,203,202
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,203,202
- Publicly traded securities
- $2,008,001
- Gross receipts
- $1,107,602
- Employees
- 0
- Volunteers
- 15
- Year formed
- 1978
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LCNB NATIONAL BANK | TRUSTEE Institutional trustee | 4 | $6,429 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LCNB NATIONAL BANK | TRUSTEE Institutional trustee | 4 | $6,207 |
990 for the year ended December 31, 2023: 2 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LCNB NATIONAL BANK | TRUSTEE Institutional trustee | 4 | $5,737 |
| JOHN DEVILBISS | PRESIDENT Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 59, LEBANON, OH 45036-0059
- In care of
- % JACQUELINE MANLEY
- Principal officer (990 for 2025)
- JOHN DEVILBISS, PO BOX 59, LEBANON, OH 45036
- Signed the 990
- JACQUELINE A MANLEY, SVP
- Phone
- (513) 932-1414
- Return prepared by
- LCNB NATIONAL BANK
Mission
COMMUNITY FOUNDATION
Program accomplishments
- COMMUNITY FOUNDATIONgrants $85,000
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7126102
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1971
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,203,202
- Income (IRS master file)
- $1,107,602
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $200,371 | $98,138 | $2,203,202 | XML |
| 990 | December 2024 | $239,589 | $199,261 | $2,100,969 | XML |
| 990 | December 2023 | $400,875 | $107,397 | $2,060,641 | XML |
| 990 | December 2022 | $118,578 | $102,913 | $1,767,163 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7126102).
Questions about ST CLAIR FOUNDATION
- What is the EIN of ST CLAIR FOUNDATION?
- The employer identification number (EIN) of ST CLAIR FOUNDATION is 23-7126102.
- Is ST CLAIR FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to ST CLAIR FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ST CLAIR FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ST CLAIR FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ST CLAIR FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of ST CLAIR FOUNDATION?
- The 990 for the year ended December 31, 2025 names JOHN DEVILBISS.
- Who are the officers and directors of ST CLAIR FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $6,429 (LCNB NATIONAL BANK, TRUSTEE).
- How much revenue does ST CLAIR FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $200,371, expenses of $98,138 and total assets of $2,203,202 at year end.
Other nonprofits in LEBANON
- OTTERBEIN HOMES EIN 31-0549058 · last filed 990 for 2024
- OTTERBEIN LEBANON EIN 31-1743874 · last filed 990 for 2024
- RALPH J STOLLE COUNTRYSIDE YMCA OF WARREN COUNTY LEBANON OHIO EIN 51-0181689 · last filed 990 for 2025
- WARREN COUNTY COMMUNITY SERVICES INC EIN 31-0872922 · last filed 990 for 2024
- NEW HOUSING OHIO INC EIN 31-1435217 · last filed 990 for 2025
- WARREN COUNTY FOUNDATION EIN 31-1565086 · last filed 990 for 2025
- BCW WORKFORCE DEVELOPMENT BOARD INC EIN 99-2334028 · last filed 990 for 2024
- HUMANE ASSOCIATION OF WARREN COUNTY-OHIO EIN 23-7293589 · last filed 990 for 2025