| (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 |
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| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 24,255 | 8,550 | 29,160 | 12,500 | 27,254 | 101,719 |
| 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 | 24,255 | 8,550 | 29,160 | 12,500 | 27,254 | 101,719 |
| 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) .. | 26,115 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 75,604 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 24,255 | 8,550 | 29,160 | 12,500 | 27,254 | 101,719 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 49 | 51 | 45 | 10 | 15 | 170 |
| 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 | 399,229 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (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) |
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| 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): |
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| 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 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| The public support percent in 2025 and in 2024 is 18.94% and 19.43% respectively, well above the ten-percent support limitation.The Dayton Dragons Foundation receives contributions from new donors each year. It actively carries on activities to attract participation in the fundraising events at baseball games. There is an on-line form available that donors can use throughout the year to donate to the Dayton Dragons Foundation. Its fundraising activities are ongoing, continuous and focused on soliciting contributions primarily from the general public.As stated above, the percentage of financial support from direct contributions by the general public is not very far under 33 1/3%. Indirect contributions are also received from the general public. In 2023, one large donor contributed amounts it received from numerous individual donors. Had each of these numerous contributions been made directly to the foundation the public support percentage would be closer to 33 1/3%.The foundation receives support directly and indirectly from a large number of donors, not from a single family or a very small number of donors. These donors are representative of the general public and the community served by the public charities that receive grants from the Dayton Dragons Foundation. The board of the foundation is committed to carrying out the foundation's purpose of benefiting the community through the grants to numerous public charities especially to charities serving children, veterans, the homeless, and those that meet the needs of those in the community who are hungry or in need of medical care. The foundation supports educational programs and scholarships for students in the community.Via its website the Dayton Dragons Foundation invites charitable organizations to participate in ball game ticket fundraisers, concession sale fundraisers, and group outings to raise funds for the charity, thus serving as a community partner with these numerous charities. The general public responds by contributing both directly and indirectly to support the foundation's ability to make grants to these charities.For these reasons, the Dayton Dragons Foundation meets the facts-and-circumstances test in Regulations section 170A-9(f)(3) and is a publicly supported organization as described in sections 170(b)(1)(A)(vi). |
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 4 - Other Investment Income | Description: Interest Income. Amount: 15. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Beavercreek Police Dept Safety Town LECET . Grantee Address: 1388 Research Park Dr Beavercreek, OH 45432. Amount Given: 500. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Boys & Girls Club of Dayton. Grantee Address: 1828 W Stewart St Dayton, OH 45417. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Community All Stars WDTN Coat Drive . Grantee Address: 4595 S Dixie Dr Moraine, OH 45439. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Courtney Bonar All Star Program. Grantee Address: 1149 Pond View Dr Troy, OH 45373. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Dayton Branch NAACP. Grantee Address: 915 Salem Ave Dayton, OH 45406. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Dayton Children's Hospital. Grantee Address: One Children Plaza Dayton, OH 45404. Amount Given: 3,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Ella Dersham All Star Program. Grantee Address: 481 Ashbury Farms Dr Vandalia, OH 45377. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Hailey Dawson All Star Program. Grantee Address: 7027 Jordan Rd Lewisburg, OH 45338. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Layne Hocker All Star Program. Grantee Address: 1270 Parkway Drive Greenville, OH 45331. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Mae Roy - All Star Program. Grantee Address: 1320 Spruce Ave Sidney, OH 45365. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Make A Wish Ohio, Kentucky, Indiana. Grantee Address: 2545 Farmers Drive Ste 300 Columbus, OH 43235. Amount Given: 500. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Midwest Ohio Baseball All Star. Grantee Address: PO Box 1485 Piqua, OH 45356. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: National Fallen Firefighters Foundation. Grantee Address: 16825 South Seton Ave Bldg O Emmittsburg, MD 21727. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Ohio LCET OCA Charity Funds. Grantee Address: 152 Dorchester Square Westerville, OH 43081. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Paw Patrol. Grantee Address: 3716 Claybourne Rd Dayton, OH 45429. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: St Jude Children's Research Hospital. Grantee Address: 501 St Jude Place Memphis, TN 38105. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: St Margarets Episcopal Church. Grantee Address: 5301 Free Pike Dayton, OH 45426. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Stevie's World of Wiffleball All Star Program. Grantee Address: 1714 Drew Court Springfield, OH 45503. Amount Given: 1,000. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: The Beth Abraham Synagogue. Grantee Address: 305 Sugar Camp Circle Dayton, OH 45409. Amount Given: 250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: The Dayton Foodbank. Grantee Address: 56 Armor Place Dayton, OH 45417. Amount Given: 9,250. |
| Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid | Activity Classification: General Operating Support. Grantee Name: Therapeutic Riding Institute. Grantee Address: 3960 Middle Run Rd Spring Valley, OH 45370. Amount Given: 1,000. Total included on Form 990-EZ, line 10: 27,250. |
| Form 990-EZ, Part I, Line 16 - Other Expenses | Description: Miscellaneous Office Expenses and Other. Amount: 9,496. |
| Form 990-EZ, Part V, Line 34 | The Board of Directors of the Dayton Dragons Foundation formally adopted a resolution increasing the size of the Board to five directors. |
| Software ID: | |
| Software Version: |