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      <FactsAndCircumstancesTestTxt>SPIRIT OF CINCINNATI MEETS THE 10% FACTS AND CIRCUMSTANCES ANALYSIS UNDER TREASURY REGULATIONS 1.170 A-9(F)(3) FOR THE FOLLOWING REASONS:PARTICIPATION OF THE GENERAL PUBLIC:THE SPIRIT OF CINCINNATI HAS BEEN IN EXISTENCE FOR JUST OVER TWENTY YEARS. DURING ITS EXISTENCE, IT HAS INVOLVED VOLUNTEERS TO CONNECT INDIVIDUALS IN THE GREATER CINCINNATI AND NORTHERN KENTUCKY REGIONS TO WELCOME VISITORS TO LOCAL ATTRACTIONS AND ACTIVITIES. THE ACTIVITIES OF THIS ORGANIZATION HELP TO ENCOURAGE AND MAINTAIN ARTS AND CULTURE IN THE GEOGRAPHIC REGION.GOVERNING BODY:THE BOARD OF THE SPIRIT OF CINCINNATI IS MADE UP OF SIX UNRELATED INDIVIDUALS THAT REPRESENT A CROSS-SECTION OF THE GREATER CINCINNATI AREA.ATTRACTION OF PUBLIC SUPPORT:DUE TO THE COVID 19 PANDEMIC, IT WAS DIFFICULT TO OBTAIN PUBLIC FUNDS AND DUE TO THE CANCELLATION OF PUBLIC EVENTS, THE ORGANIZATIONS ACTIVITIES HAVE DECLINED OVER THE LAST TWO YEARS. AS THE COMMUNITY MOVES PAST THE COVID ENVIRONMENT, IT LOOKS TO FUNDRAISE FOR REVENUE FROM A BROADER SECTION OF THE COMMUNITY AND TO INCREASE ITS COMMUNITY ACTIVITIES. THE DECLINE IN PUBLIC SUPPORT IS TEMPORARY AND WAS MAINLY DRIVEN BY UNCONTROLLABLE EVENTS.CONCLUSION:BASED ON THE ABOVE FACTORS, SPIRIT OF CINCINNATI MEETS THE FACTS AND CIRCUMSTANCES TEST FOR PUBLIC CHARITIES UNDER CODE SECTIONS 509(A)(1) AND 170(B)(1)(A)(VI) AND THE REGULATIONS THEREUNDER.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO GREATER CINCINNATI CONVENTION &amp; VISITORS BUREAU</Desc>
        <Amt>169375</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>169375</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CINCY NICE SOCIAL HOUSE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>432 CHESTNUT STREET APT 2</AddressLine1Txt>
          <CityNm>CINCINNATI</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>45203</ZIPCd>
        </USAddress>
        <RecipientEIN>850494170</RecipientEIN>
        <CashGrantAmt>45000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>ASSIST IN THE FUNDING OF THE ORGANIZATION'S OPERATIONS.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>0</Total501c3OrgCnt>
      <TotalOtherOrgCnt>1</TotalOtherOrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE FINANCE CHAIR AND OTHER MEMBERS OF THE FINANCE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A CONFLICT OF INTEREST DISCLOSURE FORM IS REQUIRED TO BE COMPLETED AND SIGNED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD MEMBER MUST DISCLOSE IN WRITING TO THE CHAIRPERSON OF THE BOARD ANY POTENTIAL CONFLICTS. ARRANGEMENTS THAT CREATE A CONFLICT WILL BE REVIEWED ON A CASE BY CASE BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE BY REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990,PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>