2025-04-30T08:11:03-07:00 2024-06-30 201250805 BURNS TAX CONSULTING LLC 40 N MAIN ST KETTERING TOWERSTE 152 DAYTON OH 45423 990 2023-07-01 311725978 The Disability Foundation Inc DISA 9372259939 1401 S Main St 100 Dayton OH 45409 Gregory D Darling Executive Dir. 2025-04-30 true true BELINDA A BURNS P00366539 9372224505 X 2023 2025-03-06 01:10:19Z Gregory D Darling 377294 false X www.disability-foundation.org X 1998 OH To provide benefits to individuals with disabilities by making distributions which do not jeopardize entitlements 16 15 0 0 509 469 306856 351280 33488 25545 0 340853 377294 0 0 238367 248700 0 0 84769 70080 323136 318780 17717 58514 978210 1190143 7146 52080 971064 1138063 To provide benefits to individuals with disabilities by making distributions which do not jeopardize entitlements false false 163274 Fiscal Year 2024 was a year of successes as we watched our beneficiaries grow in the quality of lives as we watched through the lens of their distributions. Recreational memberships, emergency generators, new computers, theater tickets, etc., all foster independence and accessibility to the community increasing socialization and avoiding isolation. We are proud to report that we welcomed 128 new account participants into our family of trusts, the highest number in nine years, bringing our total number to over 900 across the state of Ohio in 51 counties.Deposits to establish new accounts totaled 5.8 million dollars putting, our beneficiaries under the protection of our trusts. The careful administration of the trusts is always our focus, as we distributed 3.8 million dollars back to our beneficiarys benefit.As you review the information in our report, we hope you will see why we are proud of the work we do and how it helps enrich the lives of our beneficiaries. We often hear from our partners in provider agencies, law offices, probate courts, families, etc., that they have turned to us because we are easy to work with and are responsive to their needs. We provide assurance that the trusts are managed consistently with the regulating laws and rules fulfilling our roles as co-trustee and fiduciary to our beneficiaries. Our investment trustee, KeyBank feels the same dedication in their fiduciary role. Once again we could not provide this service without our partners. We work with attorneys, financial advisors, families, individuals living with disabilities, professional organizations, probate courts, advocacy groups, and other foundations. The work we do is a collective effort, and there is much to be grateful for this year.2024 Highlights We are now in 51 counties across Ohio , up from 49 last year Our new website continues to grow in utility. In 2024, we added seven supportive/instructional videos for families and beneficiaries. To help with our Beneficiary Profile we added an instruction page to make it easier to complete. We are now offering our personal representatives a choice to opt out of quarterly mailings (saving time and paper) since they can access our forms on our website. To promote financial security, we added Automated Clearing House (ACH) debit protection to the KeyBank account used for deposits by our personal representatives. We have begun to use Care Managers for very specific beneficiaries 108849 The Disability Foundation assists with the creation of annuity agreements for a Medicaid pooled trust and administers the trust for The Ohio Community Pooled Annuity Trust, a related Section 501(c)(3) organization. The Disability Foundation administers Pooled Flexible-Spending trusts for individuals with disabilities within the meaning of 42 USC 1396P(D)(4)(C) 272123 true false false false false false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 false 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 Jill Koorndyk Trustee 1.00 40.00 X 0 100035 216 Georgory D Darling Executive Dir. 40.00 0.00 X X 0 97466 76 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 Debbie Watts Robinson Trustee 1.00 0.00 X 0 0 0 Grant Kramer Trustee 1.00 0.00 X 0 0 0 Dylan Boot Trustee 1.00 0.00 X 0 0 0 Ashley Burke vice Chair 1.00 0.00 X X 0 0 0 Jessica Jenkins Trustee 1.00 0.00 X 0 0 0 Pamela Combs Trustee 1.00 0.00 X 0 0 0 Shari Cooper Trustee 1.00 0.00 X 0 0 0 Kat Cornell Trustee 1.00 0.00 X 0 0 0 197501 292 0 false false false 0 469 469 BTF Adm Fees 10000 10000 Flex Spending Trust Adm 303268 303268 OCPAT Adm Fees 38012 38012 351280 25545 25545 0 0 0 0 0 0 0 0 377294 351280 25545 0 0 0 0 97466 90821 6645 0 141979 132299 9680 0 8604 8017 587 651 607 44 0 2315 2315 3660 3660 0 0 4865 4865 0 11529 11529 1224 1140 84 0 0 0 4340 4340 0 2815 2815 0 0 0 0 Dayton Foundation fees 20000 20000 community investment fee 5597 5215 382 Printing and Publications 3319 3319 Postage and Shipping 2980 2777 203 7436 6929 507 318780 272123 46657 0 0 3995 59054 0 8703 0 0 0 0 0 0 974215 1122386 0 0 0 0 978210 1190143 7146 52080 7146 52080 X 971064 1138063 971064 1138063 978210 1190143 58514 108485 X X false true X false false X X 1 Dayton Fdn 316027287 7 true 192382 0 1 192382 0 true false false false false false false false false false false false false false false true false X Part X : FIN48 Footnote The Disability Foundation 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, 2024. Form 990, Part VI, Section A, Line 2 dJill Koorndyk and Gregory D Darling -- business relationship Form 990, Part VI, Section A, Line 6 The Dayton Foundation is the sole member of the 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 entity's governing documents, conflict of interest policy, and financial statements are available to the public upon request. Form 990, Part XII, Line 2c The Disability Foundation 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. Relationship to Dayton Foundation and payroll services The Disability Foundation is a Type I Supporting Organzation under the auspices of the Dayton Foundation. In additon to overseeing the daily activites and monitoring the finances of the Disability Foundation, the Dayton Foundation also provides payroll services to the Disability Foundation. The Dayton Foundation pays Disability Foundation staff members and then is reimbursed, for those staff costs, from the Operating Budget of the Disability Foundation. The Dayton Foundation 1401 S Main Suite 100 Dayton OH 45409 316027287 supported organization OH 501(c)(3) 170(B)(1)(A)(vi) Na false Ohio Community Pooled Annuity Trust 1401 S Main Suite 100 Dayton OH 45409 593788888 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 true false true false true false