Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 2,817,576 | 1,901,063 | 4,515,748 | 2,464,751 | 2,419,073 | 14,118,211 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 2,817,576 | 1,901,063 | 4,515,748 | 2,464,751 | 2,419,073 | 14,118,211 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 4,202,868 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 9,915,343 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 2,817,576 | 1,901,063 | 4,515,748 | 2,464,751 | 2,419,073 | 14,118,211 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 3,373,744 | 3,363,813 | 4,889,911 | 3,509,636 | 4,809,770 | 19,946,874 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 34,065,085 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| THE RICHLAND COUNTY FOUNDATION MEETS THE REQUIREMENTS OF THE 10% FACTS AND CIRCUMSTANCES TEST UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE FOR THE TAX YEAR ENDING 2023. 1. BROAD PUBLIC SUPPORT: THE FOUNDATION RECEIVES SUPPORT FROM A WIDE RANGE OF PUBLIC SOURCES, INCLUDING INDIVIDUALS, BUSINESSES AND DIVERSE COMMUNITY ORGANIZATIONS. IN THE PAST YEAR, OVER 81.2% OF THE FOUNDATION'S CONTRIBUTIONS WERE FROM INDIVIDUAL DONORS, LOCAL BUSINESSES, AND CIVIC GROUPS. AT THE TAX YEAR ENDING 2023, 23.3% OF THE NET ASSETS BALANCE CONSISTED OF PUBLICLY SUPPORTED ENDOWMENT FUNDS. MANY OF THESE ENDOWMENT FUNDS HAVE BEEN AT THE FOUNDATION FOR MANY YEARS, AND THIS IS WHY THE FOUNDATION CONTINUES TO GROW ITS INVESTMENT INCOME. 2.DIVERSE GOVERNING BODY: THE FOUNDATION IS GOVERNED BY A BOARD OF DIRECTORS COMPOSED OF REPRESENTATIVES FROM VARIOUS SEGMENTS OF THE COMMUNITY, ENSURING THAT NO SINGLE INDIVIDUAL OR GROUP HAS CONTROL OVER THE FOUNDATION'S ACTIVITIES. BOARD MEMBERS INCLUDE COMMUNITY LEADERS, LOCAL BUSINESS REPRESENTATIVES, EDUCATORS, AND OTHER LOCAL CITIZENS. 3.MARKETING AND PUBLIC ENGAGEMENT: THE FOUNDATION ACTIVELY ENGAGES IN MARKETING ACTIVITIES, INCLUDING ANNUAL CAMPAIGNS, DONOR SOLICITATION, COMMUNITY EVENTS, AND PARTNERSHIPS WITH LOCAL ORGANIZATIONS TO BROADEN ITS PUBLIC SUPPORT BASE. THESE EFFORTS ARE DESIGNED TO SOLICIT CONTRIBUTIONS FROM A WIDE SPECTRUM OF THE COMMUNITY, THEREBY DEMONSTRATING BROAD PUBLIC INTEREST AND SUPPORT. 4.PUBLIC ACCOUNTABILITY AND COMMUNITY NEEDS: THE FOUNDATION IS RESPONSIVE TO THE NEEDS OF THE COMMUNITY WITH GRANTS AND PROGRAMS THAT ADDRESS PRESSING COMMUNITY ISSUES SUCH AS EDUCATION, HEALTHCARE, HOUSING, AND SOCIAL SERVICES. 5.PUBLIC AWARENESS AND TRANSPARENCY: THE FOUNDATION MAINTAINS TRANSPARENCY THROUGH ITS ANNUAL REPORTS, NEWSLETTERS, AND PUBLIC MEETINGS, WHICH ARE WIDELY ACCESSIBLE TO THE PUBLIC. THE FOUNDATION'S COMMITMENT TO PUBLIC ENGAGEMENT ENSURES THAT ITS PROGRAMS ALIGN WITH THE EVOLVING NEEDS OF THE COMMUNITY. BASED ON THE ABOVE FACTS AND CIRCUMSTANCES, THE RICHLAND COUNTY FOUNDATION RESPECTFULLY SUBMITS THAT IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE 10% FACTS AND CIRCUMSTANCES TEST FOR THE FISCAL YEAR ENDING 2023. |
| Return Reference | Explanation |
|---|---|
| PART II, LINE 17A | THE RICHLAND COUNTY FOUNDATION MEETS THE REQUIREMENTS OF THE 10% FACTS AND CIRCUMSTANCES TEST UNDER SECTION 509(A)(1) AND 170(B)(1)(A)(VI) OF THE INTERNAL REVENUE CODE FOR THE TAX YEAR ENDING 2023. 1. BROAD PUBLIC SUPPORT: THE FOUNDATION RECEIVES SUPPORT FROM A WIDE RANGE OF PUBLIC SOURCES, INCLUDING INDIVIDUALS, BUSINESSES AND DIVERSE COMMUNITY ORGANIZATIONS. IN THE PAST YEAR, OVER 81.2% OF THE FOUNDATION'S CONTRIBUTIONS WERE FROM INDIVIDUAL DONORS, LOCAL BUSINESSES, AND CIVIC GROUPS. AT THE TAX YEAR ENDING 2023, 23.3% OF THE NET ASSETS BALANCE CONSISTED OF PUBLICLY SUPPORTED ENDOWMENT FUNDS. MANY OF THESE ENDOWMENT FUNDS HAVE BEEN AT THE FOUNDATION FOR MANY YEARS, AND THIS IS WHY THE FOUNDATION CONTINUES TO GROW ITS INVESTMENT INCOME. 2.DIVERSE GOVERNING BODY: THE FOUNDATION IS GOVERNED BY A BOARD OF DIRECTORS COMPOSED OF REPRESENTATIVES FROM VARIOUS SEGMENTS OF THE COMMUNITY, ENSURING THAT NO SINGLE INDIVIDUAL OR GROUP HAS CONTROL OVER THE FOUNDATION'S ACTIVITIES. BOARD MEMBERS INCLUDE COMMUNITY LEADERS, LOCAL BUSINESS REPRESENTATIVES, EDUCATORS, AND OTHER LOCAL CITIZENS. 3.MARKETING AND PUBLIC ENGAGEMENT: THE FOUNDATION ACTIVELY ENGAGES IN MARKETING ACTIVITIES, INCLUDING ANNUAL CAMPAIGNS, DONOR SOLICITATION, COMMUNITY EVENTS, AND PARTNERSHIPS WITH LOCAL ORGANIZATIONS TO BROADEN ITS PUBLIC SUPPORT BASE. THESE EFFORTS ARE DESIGNED TO SOLICIT CONTRIBUTIONS FROM A WIDE SPECTRUM OF THE COMMUNITY, THEREBY DEMONSTRATING BROAD PUBLIC INTEREST AND SUPPORT. 4.PUBLIC ACCOUNTABILITY AND COMMUNITY NEEDS: THE FOUNDATION IS RESPONSIVE TO THE NEEDS OF THE COMMUNITY WITH GRANTS AND PROGRAMS THAT ADDRESS PRESSING COMMUNITY ISSUES SUCH AS EDUCATION, HEALTHCARE, HOUSING, AND SOCIAL SERVICES. 5.PUBLIC AWARENESS AND TRANSPARENCY: THE FOUNDATION MAINTAINS TRANSPARENCY THROUGH ITS ANNUAL REPORTS, NEWSLETTERS, AND PUBLIC MEETINGS, WHICH ARE WIDELY ACCESSIBLE TO THE PUBLIC. THE FOUNDATION'S COMMITMENT TO PUBLIC ENGAGEMENT ENSURES THAT ITS PROGRAMS ALIGN WITH THE EVOLVING NEEDS OF THE COMMUNITY. BASED ON THE ABOVE FACTS AND CIRCUMSTANCES, THE RICHLAND COUNTY FOUNDATION RESPECTFULLY SUBMITS THAT IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION UNDER THE 10% FACTS AND CIRCUMSTANCES TEST FOR THE FISCAL YEAR ENDING 2023. |
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE MISSION OF THE RICHLAND COUNTY FOUNDATION IS TO IMPROVE THE QUALITY OF LIFE IN RICHLAND COUNTY THROUGH STRATEGIC PHILANTHROPY AND COMMUNITY LEADERSHIP. GRANTS ARE DISTRIBUTED FOR CHARITABLE PURPOSES IN THE AREAS OF HEALTH, ECONOMIC DEVELOPMENT, BASIC HUMAN NEEDS, EDUCATION, ENVIRONMENT, AND COMMUNITY SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 6 | MEMBERSHIP MEETINGS MEMBERSHIP MEETINGS SHALL BE HELD AT SUCH LOCATION IN RICHLAND COUNTY, OHIO AS DETERMINED BY THE CORPORATION. A. ANNUAL MEETING THE ANNUAL MEETING OF THE MEMBERS WILL BE HELD IN MAY OF EACH YEAR AT SUCH A TIME AND PLACE DETERMINED BY THE BOAD OF TRUSTEES. B. SPECIAL MEETING A SPECIAL MEETING OF THE MEMBERS MAY BE CALLED BY THE CHAIR OF THE BOARD OF TRUSTEES, OR BY THE BOARD OF TRUSTEES BY ACTION DULY TAKEN FOR THAT PURPOSE. QUORUM THE VOTING MEMBERS AT ANY MEETING OF MEMBERS SHALL CONSTITUTE A QUORUM. THE VOTE OF A MAJORITY OF THOSE PRESENT IS NECESSARY FOR THE ADOPTION OF ANY MATTER VOTED ON BY THE MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S FORM 990 IS PREPARED BY A CERTIFIED PUBLIC ACCOUNTANT WITH INPUT FROM THE ORGANIZATION'S DIRECTOR OF FINANCE. THE COMPLETED FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE, PRESIDENT AND BOARD CHAIR. THE COMPLETED FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES, PRIOR TO MAILING, FOR COMMENT AND QUESTIONS. THE FORM 990 IS SIGNED BY THE ORGANIZATION'S PRESIDENT AND FILED. THROUGHOUT THE YEAR EACH GOVERNING BOARD MEMBER RECEIVES COMPLETE QUARTERLY FINANCIAL STATEMENTS, A YEAR END AUDITED FINANCIAL STATEMENT AND FINANCIAL UPDATES AT EACH BOARD MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH MEMBER OF THE BOARD OF TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO SUBMIT, ON A YEARLY BASIS, A CONFLICT OF INTEREST QUESTIONNAIRE. WHERE A CONFLICT OF INTEREST IS DEEMED TO BE PRESENT, THE IMPACTED PARTY IS ASKED TO LEAVE THE MEETING ROOM DURING DISCUSSION OF THE PARTICULAR ISSUE AND ABSTAIN FROM VOTING ON THAT PARTICULAR MATTER. THEY MAY PRESENT INFORMATION PERTAINING TO THE ISSUE PRIOR TO DISCUSSION. ALL CONFLICTS AND ABSTENTIONS ARE DOCUMENTED IN THE MINUTES OF EACH APPLICABLE BOARD OR COMMITTEE MEETING. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE GOVERNING BODY OF THE ORGANIZATION, THROUGH ITS EXECUTIVE COMMITTEE, APPROVES THE COMPENSATION FOR ITS CEO (PRESIDENT) AFTER REVIEWING COMPARABLE SALARIES FOR SIMILAR POSITIONS IN SIMILAR ORGANIZATIONS. THE GOVERNING BODY HAS ALSO APPROVED A JOB DESCRIPTION, JOB REQUIREMENTS AND SALARY RANGES FOR THIS POSITION. RICHLAND COUNTY FOUNDATION IS A MEMBER OF PHILANTHROPY OHIO AND USES THEIR ANNUAL SALARY SURVEY ALONG WITH SURVEY INFORMATION MADE AVAILABE BY COUNCIL ON FOUNDATIONS AS A COMPARISON FOR OTHER COMMUNITY FOUNDATIONS OF A SIMILAR SIZE WITH ADJUSTMENTS BY GEOGRAPHIC REGION. COMPENSATION OF OTHER LOCAL NON-PROFIT CEO'S IS ALSO CONSIDERED. |
| FORM 990, PAGE 6, PART VI, LINE 15B | SIMILAR CRITERIA, AS DESCRIBED WERE USED TO ESTABLISH APPROPRIATE COMPENSATION RANGES FOR ITS DIRECTOR OF FINANCE. THE SPECIFIC SALARY FOR THIS POSITION, WITHIN THE APPROVED SALARY RANGE AND APPROVED SALARY BUDGET FOR ALL EMPLOYEES, IS DETERMINED BY THE ORGANIZATION'S PRESIDENT. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION PREPARES AND WIDELY DISTRIBUTES AN ANNUAL REPORT THAT INCLUDES INFORMATION ON THE OPERATION OF THE ORGANIZATION. THIS ANNUAL REPORT INCLUDES YEAR END FINANCIAL STATEMENTS. THE ANNUAL REPORT IS MAILED TO THE COMMUNITY AT LARGE, MAY BE PRESENTED AT THE ORGANIZATIONS ANNUAL MEETING OF MEMBERS AND MADE AVAILABE ON THE ORGANIZATION'S WEBSITE. ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND COMPLETE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. ADDITIONALLY, THE AUDITED FINANCIAL STATEMENTS ARE FOUND ON THE ORGANIZATION'S WEBSITE. |
| FORM 990, PART XI, LINE 9 | CHANGE IN GIFT ANNUITY VALUE 7,194 |
| Software ID: | |
| Software Version: |