Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2025
Open to Public Inspection
For calendar year 2025, or tax year beginning 01 - 01 2025, and ending 12 - 31, 20 25
Name of foundation
FOTOFOCUS CINCINNATI
 
Number and street (or P.O. box number if mail is not delivered to street address) 212 EAST 14TH STREET
  Room/suite
City or town
CINCINNATI
State or province
OH
Country  
ZIP or foreign postal code
45202
A Employer identification number

45-4228394
B Telephone number (see instructions)

5134004027
C
G Check all that apply:

D 1. Foreign organizations, check here.............
2. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
H Check type of organization:
F
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)$20,509,709J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,739,156
2 Check .................
3 Interest on savings and temporary cash investments 202,057 202,057 202,057
4 Dividends and interest from securities... 125,462 125,462 125,462
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10  
b Gross sales price for all assets on line 6a  
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain......... 0
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
2,457 0 2,457
12 Total. Add lines 1 through 11........ 2,069,132 327,519 329,976
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 110,943 0 0 110,943
14 Other employee salaries and wages...... 501,616 0 0 501,616
15 Pension plans, employee benefits....... 57,850 0 0 57,850
16a Legal fees (attach schedule)......... Click to see attachment
List of Attached Documents:
// Content
3,470 0 0 3,470
b Accounting fees (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
6,588 0 0 6,588
c Other professional fees (attach schedule).... Click to see attachment
List of Attached Documents:
// Content
106,824 0 0 106,824
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment
List of Attached Documents:
// Content
53,836 7,307 0 46,529
19 Depreciation (attach schedule) and depletion...      
20 Occupancy.............. 971 0 0 971
21 Travel, conferences, and meetings....... 77,438 0 0 77,438
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment
List of Attached Documents:
// Content
666,085 0 0 665,085
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,585,621 7,307 0 1,577,314
25 Contributions, gifts, grants paid....... 9,763 9,763
26 Total expenses and disbursements. Add lines 24 and 25 ................ 1,595,384 7,307 0 1,587,077
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 473,748
b Net investment income (if negative, enter -0-) 320,212
c Adjusted net income (if negative, enter -0-)... 329,976
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2025)
Form 990-PF (2025)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 195,687 94,267 94,267
2 Savings and temporary cash investments......... 6,150,867 4,078,676 4,078,676
3 Accounts receivable  
Less: allowance for doubtful accounts        
4 Pledges receivable  
Less: allowance for doubtful accounts        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule)  
Less: allowance for doubtful accounts        
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule).......      
c Investments—corporate bonds (attach schedule).......      
11 Investments—land, buildings, and equipment: basis  
Less: accumulated depreciation (attach schedule)        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 5,365,185 Click to see attachment
List of Attached Documents:
// Content
6,293,702 		6,293,702
14 Land, buildings, and equipment: basis 10,011,197
Less: accumulated depreciation (attach schedule)   7,363,853 Click to see attachment
List of Attached Documents:
// Content
10,011,197 		10,011,197
15 Other assets (describe ) Click to see attachment
List of Attached Documents:
// Content
31,867 		Click to see attachment
List of Attached Documents:
// Content
31,867 		Click to see attachment
List of Attached Documents:
// Content
31,867
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 19,107,459 20,509,709 20,509,709
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe ) Click to see attachment
List of Attached Documents:
// Content
117 		Click to see attachment
List of Attached Documents:
// Content
102
23 Total liabilities (add lines 17 through 22)......... 117 102
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 19,107,342 20,509,607
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 19,107,342 20,509,607
30 Total liabilities and net assets/fund balances (see instructions). 19,107,459 20,509,709
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
19,107,342
2
Enter amount from Part I, line 27a .....................
2
473,748
3
Other increases not included in line 2 (itemize) Click to see attachment
List of Attached Documents:
// Content
3
928,517
4
Add lines 1, 2, and 3 ..........................
4
20,509,607
5
Decreases not included in line 2 (itemize)
5
0
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, line 29, column (b) ..
6
20,509,607
Form 990-PF (2025)
Form 990-PF (2025)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1a
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2  
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ......................... 		Bracket 3  
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions) 1 4,451
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 4,451
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 4,451
6 Credits/Payments:
a 2025 estimated tax payments and 2024 overpayment credited to 2025 6a 5,000
b Exempt foreign organizations—tax withheld at source...... 6b 0
c Tax paid with application for extension of time to file (Form 8868)... 6c 0
d Backup withholding erroneously withheld .......... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 5,000
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed....... 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid... 10 549
11 Enter the amount of line 10 to be: Credited to 2026 estimated tax549 Refunded 11 0
For Refunded amount, also complete and attach Form 8050. See instructions.
Form 990-PF (2025)
Form 990-PF (2025)
Page 4
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition.................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. $ 0(2) On foundation managers.$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?.........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
round bullet By language in the governing instrument, or
round bullet By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument? ................
6
Yes
 
7
Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
and Part XIV..................................
7
Yes
 
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
OH
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G? If "No," attach explanation .Click to see attachment
List of Attached Documents:
// Content
8b
 
No
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2025 or the taxable year beginning in 2025? See the instructions for Part XIII.
If "Yes," complete Part XIII .............................
9
Yes
 
10
Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
and addresses. ...............................
10
 
No
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
11
 
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions.................
12
 
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
 
Website addressWWW.FOTOFOCUSCINCINNATI.ORG
14
The books are in care ofKATHERINE SIEGWARTH Telephone no. (513) 871-6422

Located at212 E 14TH STCINCINNATIOH ZIP+445202
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........
and enter the amount of tax-exempt interest received or accrued during the year ........
15
 
16 At any time during calendar year 2025, did the foundation have an interest in or a signature or other authority over YesNo
a bank, securities, or other financial account in a foreign country? .................
16   No
See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country
Form 990-PF (2025)
Form 990-PF (2025)
Page 5
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1) Engage in the sale or exchange, or leasing of property with a disqualified person? ...........
1a(1)
 
No
(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person? ..............................
1a(2)
 
No
(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
1a(3)
 
No
(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
1a(4)
 
No
(5) Transfer any income or assets to a disqualified person (or make any of either available
for the benefit or use of a disqualified person)? ......................
1a(5)
 
No
(6) Agree to pay money or property to a government official? (Exception. Check "No"
if the foundation agreed to make a grant to or to employ the official for a period
after termination of government service, if terminating within 90 days.) ...............
1a(6)
 
No
b
If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ..........
1b
 
 
c
Organizations relying on a current notice regarding disaster assistance check here ........
d
Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
that were not corrected before the first day of the tax year beginning in 2025? .............
1d
 
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2025, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2025?....................
2a
 
No
If "Yes," list the years 20, 20, 20, 20
b
Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to all years listed, answer "No" and attach statement—see instructions.) ..............
2b
 
 
c
If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
20, 20, 20, 20
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year? ..............................
3a
 
No
b
If "Yes," did it have excess business holdings in 2025 as a result of (1) any purchase by the foundation
or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Form 4720, Schedule C, to determine
if the foundation had excess business holdings in 2025.).....................
3b
 
 
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
 
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2025? ..
4b
 
No
Form 990-PF (2025)
Form 990-PF (2025)
Page 6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required (continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
5a(1)
 
No
(2) Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive? ....................
5a(2)
 
No
(3) Provide a grant to an individual for travel, study, or other similar purposes? .............
5a(3)
 
No
(4) Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions ........................
5a(4)
Yes
 
(5) Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals? .............
5a(5)
 
No
b
If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ........
5b
Yes
 
c
Organizations relying on a current notice regarding disaster assistance check .........
d
If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
tax because it maintained expenditure responsibility for the grant? .................
5d
Yes
 
If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment
List of Attached Documents:
// Content
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract? .............................
6a
 
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
6b
 
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
 
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
7b
 
 
8
Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
excess parachute payment during the year? .........................
8
 
No
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a) Name and address (b) Title, and average
hours per week
devoted to position 		(c) Compensation
 (If not paid, enter
-0-) 		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
other allowances
DR BRUCE HALPRYN DIRECTORT EMERITUS
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
AMANDA LOUIS VICE-PRESIDENT, SECRETARY, TREASURER
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
DR REN EGBERT PRESIDENT
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
MAUREEN FRANCE DIRECTOR
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
CIERRA MERCER DIRECTOR
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
CYNTHIA COLLINS DIRECTOR
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
KATHERINE SIEGWARTH EXECUTIVE DIRECTOR
40.00 		110,943 11,375 0
212 E 14TH STREET
CINCINNATI,OH45202
WILLIAM FRY DIRECTOR
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
ROBERT ECKMAN DIRECTOR
1.00 		0 0 0
212 E 14TH STREET
CINCINNATI,OH45202
2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
(a) Name and address of each employee paid more than $50,000 (b) Title, and average
hours per week
devoted to position 		(c) Compensation (d) Contributions to
employee benefit
plans and deferred
compensation 		(e) Expense account,
other allowances
VINEETA JINDAL DIRECTOR OF FINANCE
35.00 		97,246 1,120 0
212 E 14TH STREET
CINCINNATI,OH45202
CARISSA BARNARD DIRECTOR OF CURATORI
35.00 		74,364 8,099 0
212 E 14TH STREET
CINCINNATI,OH45202
JACOB DRABIK DESIGNER
35.00 		71,804 8,101 0
212 E 14TH STREET
CINCINNATI,OH45202
EMILY AKIL COMMUNICATIONS AND O
35.00 		56,756 8,047 0
212 E 14TH STREET
CINCINNATI,OH45202
NINA PARR EVENTS MANAGER
35.00 		61,011 29 0
212 E 14TH STREET
CINCINNATI,OH45202
Total number of other employees paid over $50,000................... 0
Form 990-PF (2025)
Form 990-PF (2025)
Page 7
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)
3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
JOSE GARCIA CONTRUCTION LLC ARCHITECTURAL FEES 2,094,958
1775 MENTOR AVENUE SUITE 202
NORWOOD,OH45212
FULTON STREET CONSULTING ARTISTIC DIRECTOR, CURATES EXHIBITIONS 107,620
455 WEST 37TH ST PH4
NEW YORK,NY10018
CULTURAL COUNSEL LLC ADVERTISING & PROMOTION 80,000
15 MAIDEN LANE SUITE 1000
NEW YORK,NY10038
ADVANCED AUDIOVIDEO LLC TECHNOLOGY FEES 58,245
4558 RYBOLT RD
CINCINNATI,OH45248
Total number of others receiving over $50,000 for professional services.............right arrow0
Part VIII-A
Summary of Direct Charitable Activities
List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
1 TO PROMOTE, EDUCATE, AND INVOLVE THE GENERAL PUBLIC IN LENS BASED ART PRIMARILY THROUGH A BIENNIAL MONTH LONG FESTIVAL OF PHOTOGRAPHY AND PHOTOGRAPHIC AND LENS BASED ART AND, IN THAT CONNECTION, TO PROMOTE COLLABORATION OF ARTS IN THE GREATER CINCINNATI, OHIO REGION 1,587,077
2  
3  
4  
Part VIII-B
Summary of Program-Related Investments (see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
1  
2  
All other program-related investments. See instructions.
3  
Total. Add lines 1 through 3.........................0
Form 990-PF (2025)
Form 990-PF (2025)
Page 8
Part IX
Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities...................
1a
5,667,260
b
Average of monthly cash balances.......................
1b
5,345,752
c
Fair market value of all other assets (see instructions)................
1c
0
d
Total (add lines 1a, 1b, and 1c).......................
1d
11,013,012
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation) .............
1e
0
2
Acquisition indebtedness applicable to line 1 assets..................
2
0
3
Subtract line 2 from line 1d.........................
3
11,013,012
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions) .............................
4
165,195
5
Net value of noncharitable-use assets. Subtract line 4 from line 3. ............
5
10,847,817
6
Minimum investment return. Enter 5% (0.05) of line 5 ................
6
542,391
Part X
Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here and do not complete this part.)
1
Minimum investment return from Part IX, line 6..................
1
 
2a
Tax on investment income for 2025 from Part V, line 5 .......
2a
 
b
Income tax for 2025. (This does not include the tax from Part V.) ...
2b
 
c
Add lines 2a and 2b............................
2c
 
3
Distributable amount before adjustments. Subtract line 2c from line 1............
3
 
4
Recoveries of amounts treated as qualifying distributions................
4
 
5
Add lines 3 and 4............................
5
 
6
Deduction from distributable amount (see instructions) .................
6
 
7
Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...
7
 
Part XI
Qualifying Distributions (see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, line 26, column (d) ..........
1a
1,587,077
b
Program-related investments—total from Part VIII-B..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes...............................
2
 
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)....................
3a
 
b
Cash distribution test (attach the required schedule) .................
3b
 
4
Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......
4
1,587,077
Form 990-PF (2025)
Form 990-PF (2025)
Page 9
Part XII
Undistributed Income (see instructions)
(a)
Corpus 		(b)
Years prior to 2024 		(c)
2024 		(d)
2025
1 Distributable amount for 2025 from Part X, line 7  
2 Undistributed income, if any, as of the end of 2025:
a Enter amount for 2024 only.......  
b Total for prior years:20 , 20, 20  
3 Excess distributions carryover, if any, to 2025:
a From 2020......  
b From 2021......  
c From 2022......  
d From 2023......  
e From 2024......  
f Total of lines 3a through e ........  
4Qualifying distributions for 2025 from Part
XI, line 4: $  
a Applied to 2024, but not more than line 2a  
b Applied to undistributed income of prior years
(Election required—see instructions) ..... 		 
c Treated as distributions out of corpus (Election
required—see instructions) ........ 		 
d Applied to 2025 distributable amount.....  
e Remaining amount distributed out of corpus  
5 Excess distributions carryover applied to 2025.    
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6Enter the net total of each column as
indicated below:
a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
b Prior years’ undistributed income. Subtract
line 4b from line 2b .......... 		 
c Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed...... 		 
d Subtract line 6c from line 6b. Taxable amount
—see instructions ........... 		 
e Undistributed income for 2024. Subtract line
4a from line 2a. Taxable amount—see
instructions ............. 		 
f Undistributed income for 2025. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2026 .......... 		 
7 Amounts treated as distributions out of
corpus to satisfy requirements imposed by
section 170(b)(1)(F) or 4942(g)(3) (Election may
be required - see instructions) ....... 		 
8 Excess distributions carryover from 2020 not
applied on line 5 or line 7 (see instructions) ... 		 
9 Excess distributions carryover to 2026.
Subtract lines 7 and 8 from line 6a ...... 		 
10 Analysis of line 9:
a Excess from 2021 ....  
b Excess from 2022 ....  
c Excess from 2023 ....  
d Excess from 2024 ....  
e Excess from 2025 ....  
Form 990-PF (2025)
Form 990-PF (2025)
Page 10
Part XIII
Private Operating Foundations (see instructions and Part VI-A, question 9)
1a If the foundation has received a ruling or determination letter that it is a private operating
foundation, and the ruling is effective for 2025, enter the date of the ruling ......
 
b Check box to indicate whether the organization is a private operating foundation described in section or
2a Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed .......... 		Tax year Prior 3 years (e) Total
(a) 2025 (b) 2024 (c) 2023 (d) 2022
329,976 367,824 233,793 112,002 1,043,595
b 85% (0.85) of line 2a ....... 280,480 312,650 198,724 95,202 887,056
c Qualifying distributions from Part XI,
line 4 for each year listed ..... 		1,587,077 1,744,422 1,504,084 2,106,857 6,942,440
d Amounts included in line 2c not used directly
for active conduct of exempt activities .......... 		0 0 0 0 0
e Qualifying distributions made directly
for active conduct of exempt activities.
Subtract line 2d from line 2c .... 		1,587,077 1,744,422 1,504,084 2,106,857 6,942,440
3 Complete 3a, 3b, or 3c for the
alternative test relied upon:
a “Assets" alternative test—enter:
(1) Value of all assets ......         0
(2) Value of assets qualifying
under section 4942(j)(3)(B)(i)		         0
b “Endowment" alternative test— enter 2/3
of minimum investment return shown in
Part IX, line 6 for each year listed .. 		361,594 351,177 342,444 397,926 1,453,141
c “Support" alternative test—enter:
(1) Total support other than gross
investment income (interest,
dividends, rents, payments
on securities loans (section
512(a)(5)), or royalties) .... 		        0
(2) Support from general public
and 5 or more exempt
organizations as provided in
section 4942(j)(3)(B)(iii).... 		        0
(3) Largest amount of support
from an exempt organization		         0
(4) Gross investment income         0
Part XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1Information Regarding Foundation Managers:
aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, 2b, 2c, and 2d. See instructions
aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
KATHERINE SIEGWARTH
212 E 14TH STREET
CINCINNATI,OH45202
(513) 400-4027
bThe form in which applications should be submitted and information and materials they should include:
CONTACT OFFICE
cAny submission deadlines:
NONE
dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
NONE
Form 990-PF (2025)
Form 990-PF (2025)
Page 11
Part XIV
Supplementary Information (continued)
3 Grants and Contributions Paid During the Year or Approved for Future Payment
Recipient If recipient is an individual,
show any relationship to
any foundation manager
or substantial contributor
 Foundation
status of
recipient 		Purpose of grant or
contribution 		Amount
Name and address (home or business)
aPaid during the year

FREESTORE FOODBANK

3401 ROSENTHAL WAY
CINCINNATI,OH45204 		    DONATION 1,263

CORPORATION FOR FINDLAY MARKET

PO BOX 14727
CINCINNATI,OH45250 		    DONATION 1,000

OHIO HUMANITIES

541 WEST RICH ST
COLUMBUS,OH45215 		    DONATION 1,000

SILVER EYE CENTER FOR PHOTOGRAPHY

4808 PENN AVE
PITTSBURGH,PA15224 		    DONATION 1,000

FILTER PHOTO

1821 W HUBBARD ST STE 207
CHICAGO,IL60622 		    DONATION 500

SALEM UNITED CHURCH OF CHRIST

1425 SYCAMORE ST
CINCINNATI,OH45202 		    DONATION 500

PEASLEE NEIGHBORHOOD CENTER INC

215 E 14TH ST
CINCINNATI,OH45202 		    DONATION 500

LESLIE LOHMAN MUSEUM OF ART

26 WOOSTER ST
NEW YORK,NY10013 		    DONATION 2,500

J PAUL GETTY TRUST

1200 GETTY CENTER DR
LOS ANGELES,CA90049 		    DONATION 500

LA SOUPE INC

PO BOX 6099
CINCINNATI,OH45206 		    DONATION 500

OTR FILM FESTIVALLIVING ARRANGEMENTS FOR THE DEVELOPMENTALLY DISABLED INC

3603 VICTORY PARKWAY
CINCINNATI,OH45229 		    DONATION 500
Total ................................. 3a 9,763
bApproved for future payment
Total ................................. 3b 0
Form 990-PF (2025)
Form 990-PF (2025)
Page 12
Part XV-A
Analysis of Income-Producing Activities
Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
Related or exempt
function income
(See instructions.)
1Program service revenue: (a)
Business code 		(b)
Amount 		(c)
Exclusion code 		(d)
Amount
a
b
c
d
e
f
gFees and contracts from government agencies          
2 Membership dues and assessments ....          
3 Interest on savings and temporary cash
investments ........... 		    14 202,057  
4 Dividends and interest from securities ....     14 125,462  
5 Net rental income or (loss) from real estate:
aDebt-financed property......          
bNot debt-financed property.....          
6 Net rental income or (loss) from personal property          
7 Other investment income .....          
8 Gain or (loss) from sales of assets other than
inventory ............ 		         
9 Net income or (loss) from special events:          
10 Gross profit or (loss) from sales of inventory          
11 Other revenue:
aOTHER INCOME 		      2,457  
b
c
d
e
12 Subtotal. Add columns (b), (d), and (e) .. 0 329,976 0
13Total. Add line 12, columns (b), (d), and (e)..................
13
329,976
(See worksheet in line 13 instructions to verify calculations.)
Part XV-B
Relationship of Activities to the Accomplishment of Exempt Purposes
Line No.
DownArrow 		Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
11 CREDIT CARD REWARDS CASH EARNED
11 SPECIAL EVENT SALES
Form 990-PF (2025)
Form 990-PF (2025)
Page 13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1) Cash...................................
1a(1)
 
No
(2) Other assets.................................
1a(2)
 
No
b
Other transactions:
(1) Sales of assets to a noncharitable exempt organization....................
1b(1)
 
No
(2) Purchases of assets from a noncharitable exempt organization..................
1b(2)
 
No
(3) Rental of facilities, equipment, or other assets.......................
1b(3)
 
No
(4) Reimbursement arrangements...........................
1b(4)
 
No
(5) Loans or loan guarantees.............................
1b(5)
 
No
(6) Performance of services or membership or fundraising solicitations................
1b(6)
 
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
1c
 
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
(a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
b
If "Yes," complete the following schedule.

(a) Name of organization (b) Type of organization (c) Description of relationship
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
May the IRS discuss this return
with the preparer shown below?
See instructions.
Signature of officer or trustee Date Title
Paid Preparer Use Only Preparer's name Preparer's Signature Date Check if self-
employed 		PTIN
Firm's name
Firm's EIN
Firm's address


Phone no.
Form 990-PF (2025)
Additional Data


Software ID:  
Software Version:  


Form 990PF - Special Condition Description:
Special Condition Description
Schedule B
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
Name of the organization
FOTOFOCUS CINCINNATI
 
Employer identification number

45-4228394
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ
501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization


Form 990-PF
501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation
Check if your organization is covered by the General Rule or a Special Rule.  
Note:  Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.
Special Rules
For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 331/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.
For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... $  
Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 2025) Page 2
Name of organization
FOTOFOCUS CINCINNATI
  		Employer identification number
45-4228394
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
1
AUGUST A RENDIGS JR AND HELEN RENDIGS FOUNDATION
 
600 VINE STREET SUITE 2650
 
CINCINNATI, OH45202

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
2
OHIO ARTS COUNCIL
 
30 E BROAD STREET
 
COLUMBUS, OH43215

$ 35,337


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
3
THOMAS R SCHIFF FOUNDATION
 
4 GRANDIN TERRACE
 
CINCINNATI, OH45208

$ 150,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
4
JOHN J & MARY R SCHIFF FOUNDATION
 
PO BOX 145496
 
CINCINNATI, OH45250

$ 1,500,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
5
FIFTH THIRD FOUNDATION
 
PO BOX 630858
 
CINCINNATI, OH45263

$ 25,000


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 3
Name of organization
FOTOFOCUS CINCINNATI
  		Employer identification number

45-4228394
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
(a)
No. from Part I 		(b)
Description of noncash property given 		(c)
FMV (or estimate)
(See instructions) 		(d)
Date received
 
$    
Schedule B (Form 990) (Rev. 1-2025)
Schedule B (Form 990) (Rev. 1-2025)
Page 4
Name of organization
FOTOFOCUS CINCINNATI
  		Employer identification number

45-4228394
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a)
No. from Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990) (Rev. 1-2025)
Additional Data


Software ID:  
Software Version:  

TY 2025 AccountingFeesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ACCOUNTING FEES 6,588 0 0 6,588

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2025 ExpenditureResponsibilityStmt
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Grantee's Name Grantee's Address Grant Date Grant Amount Grant Purpose Amount Expended By Grantee Any Diversion By Grantee? Dates of Reports By Grantee Date of Verification Results of Verification
THE LODGE
  		325 9TH AVE
DAYTON,KY41074 		2025-10-22 2,500 EXHIBITION- 2026 BIENNIAL GRANT 1,250     2025-10-22  
IRIS BOOK CAFE
  		1331 MAIN STREET
CINCINNATI,OH45202 		2023-11-18 2,000 EXHIBITION- 2024 BIENNIAL GRANT 1,000     2025-01-21  
STUDIO KRONER
  		130 WEST COURT STREET
CINCINNATI,OH45202 		2025-10-22 2,500 EXHIBITION- 2026 BIENNIAL GRANT 1,250     2025-10-22  
WASHINGTON PARK ART GALLERY
  		440 LIBERTY HILL
CINCINNATI,OH45202 		2025-10-22 1,500 EXHIBITION- 2026 BIENNIAL GRANT 750     2025-10-22  
CENTURY DESIGN WORKSHOP LLC
  		440 LIBERTY HILL
CINCINNATI,OH45202 		2025-10-22 3,000 EXHIBITION- 2026 BIENNIAL GRANT 1,500     2025-10-22  
THERESA LEININGER-MILLER - DAAP LIBRARY
  		10200 CHATHAM WOODS DR
LOVELAND,OH45150 		2025-10-22 1,500 EXHIBITION- 2026 BIENNIAL GRANT 750     2025-10-22  
ELLA KATHLEEN LIPNIK - DAAP LIBRARY
  		13349 MERCER ST
CARMEL,IN46032 		2025-10-22 206 EXHIBITION- 2026 BIENNIAL GRANT 103     2025-10-22  
DC SMITH FINE ART LTD - EISELE GALLERY
  		7105 WOOSTER PIKE
CINCINNATI,OH45227 		2025-10-22 1,000 EXHIBITION- 2026 BIENNIAL GRANT 500     2025-10-22  
IRIS BOOK CAFE
  		1331 MAIN STREET
CINCINNATI,OH45202 		2025-10-22 2,500 EXHIBITION- 2026 BIENNIAL GRANT 1,250     2025-10-22  
RHYS WATKINS - MONROE MARKET
  		846 MONROE ST
NEWPORT,KY41071 		2025-10-22 2,500 EXHIBITION- 2026 BIENNIAL GRANT 1,250     2025-10-22  
COSMOPOLITAN HALL LLC - MOTR PUB
  		1345 MAIN ST
CINCINNATI,OH45202 		2025-10-22 2,000 EXHIBITION- 2026 BIENNIAL GRANT 1,000     2025-10-22  
CONTEMPORARY ARTS CENTER
  		44 EAST 6TH ST
CINCINNATI,OH45202 		2025-12-02 25,000 EXHIBITION- 2026 BIENNIAL GRANT 25,000     2025-12-02  

TY 2025 ExplnOfNonFilingWithAGStmt
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Statement:
OHIO ONLY REQUIRES NOTIFICATION THAT FORM 990-PF HAS BEEN FILED WITH THE IRS. THE FOUNDATION HAS FILED SUCH NOTIFICATION

TY 2025 GeneralExplanationAttachment
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Identifier Return Reference Explanation
EXPLANATION FORM 990-PF - GENERAL EXPLANATION FOTOFOCUS PURCHASED PROPERTY FOR $602K IN ORDER TO CONSTRUCT A PUBLIC BUILDING TO FURTHER ITS MISSION. FUNDING TO PURCHASE THE LAND AND TO CONSTRUCT THE BUILDING HAS BEEN OBTAINED THROUGH PRIVATE CHARITABLE DONATIONS. TO DATE, $10.75M HAS BEEN RECEIVED RESTRICTED FOR THIS PURPOSE, WHICH HAS INCREASED THE CASH ON HAND. BUILDING EXPENSES ARE A QUALIFIED DISTRIBUTION AND IT IS EXPECTED THAT THE COSTS AT COMPLETION WILL EXCEED $10.7MILLION, WHICH WILL SPEND DOWN THE EXCESS FUNDS IN 2026. FOTOFOCUS EXPECTS REQUIRED ANNUAL DISTRIBUTIONS TO BE SUBSTANTIAL AS RELATED COSTS ARE INCURRED TOWARDS COMPLETION AND OCCUPANCY IN THE NEW BUILDING AND PAID TIMELY. FOTOFOCUS EXPECTS TO OCCUPY THE BUILDING IN APRIL 2026. WHILE INCOME RELATED TO THE CAPITAL PROJECT IS NOTED WITHIN THE ANALYSIS OF REVENUE, TOTAL RELATED EXPENSES ARE NOTED IN THE BALANCE SHEET AND STATEMENT 10.

TY 2025 InvestmentsOtherSchedule2
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
ENDOWMENT FUND FMV 6,293,702 6,293,702

TY 2025 LandEtcSchedule2
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
1601 SYCAMORE 597,600 0 597,600  
CLOSING COSTS 4,524 0 4,524  
ARCHITECT FEES 93,517 0 93,517  
BUILDING ARCHITECT FEES 719,208 0 719,208  
CONSTRUCTION COSTS 3,390,426 0 3,390,426  
CONSTRUCTION COSTS 2,558,578 0 2,558,578  
CONSTRUCTION COSTS 2,161,712 0 2,161,712  
LIGHT BULBS 126,084 0 126,084  
LIGHT BULBS 17,616 0 17,616  
AV EQUIPMENT 57,000 0 57,000  
OFFICE FURNITURE 11,250 0 11,250  
KITCHEN APPLIANCES 28,080 0 28,080  
REFRIGERATOR 1,568 0 1,568  
OFFICE CHAIRS 9,479 0 9,479  
DESIGN FEES 70,694 0 70,694  
DISHWASHER 1,163 0 1,163  
DESIGN FEES 35,347 0 35,347  
EXHIBITION CHAIRS 50,041 0 50,041  
DRAPERIES 77,310 0 77,310  


TY 2025 LegalFeesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
LEGAL FEES 3,470 0 0 3,470


TY 2025 OtherAssetsSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
ART COLLECTION 31,867 31,867 31,867


TY 2025 OtherExpensesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
ADVERTISING AND PROMOTION EXPENSE 319,688 0 0 319,688
INSURANCE 44,484 0 0 44,484
BANK FEES 1,413 0 0 413
INSTALLATION EXPENSE 73,405 0 0 73,405
OFFICE SUPPLIES & MAILINGS 6,894 0 0 6,894
MEMBERSHIP FEES 9,661 0 0 9,661
EVENTS & SPONSORSHIP 163,899 0 0 163,899
LIBRARY AND BOOKSTORE INVENTORY 267 0 0 267
WORKERS COMPENSATION 363 0 0 363
ARTIST EXPENSES 37,000 0 0 37,000
PAYROLL PROCESSING FEE 2,619 0 0 2,619
CATALOG EXPENSE 3,992 0 0 3,992
FUNDRAISING EXPENSE 2,400 0 0 2,400


TY 2025 OtherIncomeSchedule2
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
OTHER INCOME 2,457   2,457


TY 2025 OtherIncreasesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Description Amount
UNREALIZED GAIN/LOSS FROM SECURITIES 928,517


TY 2025 OtherLiabilitiesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Description Beginning of Year - Book Value End of Year - Book Value
CREDIT CARD PAYABLE 117 102


TY 2025 OtherProfessionalFeesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
CURATORIAL CONSULTANT 105,000 0 0 105,000
CONSULTANT ARTISTS 1,824 0 0 1,824


TY 2025 TaxesSchedule
Name:
FOTOFOCUS CINCINNATI
EIN:
45-4228394
Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
PAYROLL TAXES 46,529 0 0 46,529
OTHER TAXES 7,307 7,307 0 0