2024-04-23T12:49:32-07:00 2023-06-30 201250805 BURNS TAX CONSULTING LLC 40 N MAIN ST KETTERING TOWERSTE 152 DAYTON OH 45423 990 2022-07-01 593788888 Ohio Community Pooled Annuity Trust OHIO 9372259939 1401 S Main St 100 Dayton OH 45409 Gregory D Darling Executive Dir. 2024-04-23 true Gregory D Darling 999009999 true BELINDA A BURNS P00366539 9372224505 X 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Gregory D Darling 1401 S Main Suite 100 Dayton OH 45409 2222504 false X www.daytonfoundation.org X 1998 OH Funding for Supplemental needs for individuals with disabilities 16 15 0 0 1787743 1121037 0 495189 366171 86518 171665 2369450 1658873 121245 175653 0 0 0 0 981295 599873 1102540 775526 1266910 883347 9359930 10717616 1455290 1294280 7904640 9423336 Funding for Supplemental needs for individuals with disabilities false false 703852 175653 Administer pooled annuity funds and make payments for supplemental needs to individuals who are disabled within the meaning of Social Security and Medicaid Guidelines. 703852 true true false false false false false false false false false false false false true true false true false false false false false false false false false true true false false false false false false false false false false false false false false true false false false true 117 0 true 0 false false false false false false false 0 false false false false false false false false false false X 16 15 true false false false true true true true true false false true true true true true true false false false OH X Gregory D Darling 9372259939 1401 S Main St Suite 100 DAYTON OH 45409 Joseph B Baldasare Trustee 1.00 40.00 X 0 130945 38 Gregory D Darling Executive Dir. 40.00 0.00 X X 0 93770 140 Elizabeth Durnell-Maier Chairperson 1.00 0.00 X X 0 0 0 Kim Estess Trustee 1.00 0.00 X 0 0 0 Tom DeRoss Treasurer 1.00 0.00 X X 0 0 0 Kathy Rearick Trustee 1.00 0.00 X 0 0 0 Vivian O'Connell Trustee 1.00 0.00 X 0 0 0 Marion Jackson Trustee 1.00 0.00 X 0 0 0 Grant Kramer Trustee 1.00 0.00 X 0 0 0 Owen Sizemore Trustee 1.00 0.00 X 0 0 0 Blair Cornell Trustee 1.00 0.00 X 0 0 0 Pamela Combs Trustee 1.00 0.00 X 0 0 0 Jessica Jenkins Trustee 1.00 0.00 X 0 0 0 Shari Cooper Trustee 1.00 0.00 X 0 0 0 Debbie Watts Robinson Trustee 1.00 0.00 X 0 0 0 Ashley Burke Vice Chair 1.00 0.00 X X 0 0 0 Kat Cornell Trustee 1.00 0.00 X 0 0 0 224715 178 0 false false false 0 1121037 1121037 0 272095 272095 0 0 0 550533 107174 563631 -13098 107174 94076 94076 0 0 0 change value of split interest 171665 171665 171665 1658873 171665 366171 115800 115800 59853 59853 0 0 0 0 0 0 0 0 0 0 0 0 0 43680 43680 0 0 0 0 0 0 0 0 0 0 0 0 0 Medicaid Payback 468242 468242 Remainder beneficiary payments 59957 59957 Admin fees 27994 27994 0 775526 703852 71674 0 0 2993113 2770403 0 0 0 0 0 0 0 0 6360796 7932226 0 0 0 6021 14987 9359930 10717616 1455290 1294280 1455290 1294280 X 7904640 9423336 7904640 9423336 9359930 10717616 883347 635349 X X false true X false false X X 1 Dayton Fdn 316027287 7 true 703852 0 1 703852 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED interfund receivable , net 11988 Life Income annuities payable 1282292 1294280 X Part X : FIN48 Footnote Ohio Community Pooled Annuity Trust is included in the audited consolidated financial statements of The Dayton Foundation. The following footnote is included with the consolidated financial statements:The Foundation determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax by applying a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. Based on its review, management does not believe the Foundation has taken any material uncertain tax positions, including any position that would place the Foundation's exempt status in jeopardy or result in a material income tax liability as of June 30, 2023. true Access Center for Ind Living 165 Helena St Dayton OH 45404 311125390 501(c)(3) 6000 0 actual amount transferred Disability Awareness Training Circle Tail 8834 Carey Lane Pleasant Plain OH 45162 311516490 501(c)(3) 10000 0 actual amount transferred grow assistance dog program Friends of The Castle 133 N Main St Centerville OH 45459 311337923 501(c)(3) 10000 0 actual amount transferred transportation Graceworks 6430 Inner Mission Way Dayton OH 45459 310540159 501(c)(3) 8000 0 actual amount transferred swings for multiple adults Luke 5 Adventures 406 4th Ave Mason OH 45040 850873516 501(c)(3) 10000 0 actual amount transferred new road running program The Abilities Connection 2160 Old Selma Rd Springfield OH 45505 311078646 501(c)(3) 10000 0 actual amount transferred handicapped parking accessibility Therapeutic Riding Institute 3960 Middle Run Rd Spring Valley OH 45370 310840947 501(c)(3) 10000 0 actual amount transferred Expand therapeutic horse riding Three Valley Conservation Dis 5995 Fairfield Rd Oxford OH 45056 311418241 501(c)(3) 10000 0 actual amount transferred ADA boardwalk Ruder Nature Pres Toward Independence 81 E Main St Xenia OH 45385 310856399 501(c)(3) 10000 0 actual amount transferred improve kitchen accessibility University of Cincinnati Fnd PO Box 19970 Cincinnati OH 45219 310896555 501(c)(3) 10000 0 actual amount transferred accessibiltiy rooms 10 0 supplement needs for disabled individuals 30 59853 actual amount transferred Grantmaker's Description of How Grants are Used The Ohio Community Pooled Annuity Trust (OCPAT)is a medicaid pooled trust for individuals with disabilities within the meaning of 42 USC Section 1396P (D)(4)(C). With the assistance of its brother/sister organization, The Disability Foundation, annuity amounts are calculated based on the annuity rate for the month cash or securities are transferred to OCPAT and the age of the individual with disabilities. This is a fixed rate and guaranteed for the individual's lifetime. Each month the annuity amount is allocated to a Spending Account, which is an in-house accounting tool used to monitor the funds an individual has access to for distribution. Each month, the Executive Director completes a monthly valuation of each individual's spending account to account for the increases and decreases in the spending account. This valuation is reviewed by the VP of Finance of The Dayton Foundation.After an annuity is funded for an individual with disabilities, his/her personal representative is given a request for distribution form each quarter which can be submitted to the Distribution committee to ensure that the requested distribution would meet the state of Ohio standards for supplemental needs and would be used solely for the benefit of the individual with disabilities. Once approved, a check is issued to the personal representative to meet the supplemental need. The personal representative is required to provide documentation of how the funds are spent. Form 990, Part VI, Section A, Line 2 Joseph B. Baldasare and Gregory D Darling -- business relationship Form 990, Part VI, Section A, Line 6 The Dayton Foundation is the sole member of organization. Form 990, Part VI, Section A, Line 7a The Dayton Foundation can appoint and remove trustees. Form 990, Part VI, Section A, Line 7b The Dayton Foundation can appoint and remove trustees Form 990, Part VI, Section B, Line 11b The Form 990 will be e-mailed to the trustees of the entity for their review. Form 990, Part VI, Section B, Line 12c All board and committee members are asked to disclose any conflicts of interest on an annual basis. Form 990, Part VI, Section C, Line 19 The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XII, Line 2c Ohio Community Pooled Annuity Trust is included in the audited consolidated financial statements of The Dayton Foundation. The Dayton Foundation has a committee that assumes responsibility for oversight of the audit of the financial statements and the selection of an independent accountant. The Dayton Foundation 1401 S Main St Ste 100 Dayton OH 45409 316027287 supported organization OH 501(c)(3) 170(B)(1)(a)(VI) N/A false The Disability Foundation 1401 S Main St Ste 100 Dayton OH 45409 311725978 brother sister organization OH 501(c)(3) 509(A)(3) Type I The Dayton Foundation false false false false false false false false false false false false false false false false false false false false