2025-11-17T15:05:52-06:00 2024-12-31 351178661 BLUE & CO LLC 12800 N MERIDIAN ST STE 400 CARMEL IN 46032 990 2024-01-01 823524872 LIVELIKELOU FOUNDATION LIVE 5135236345 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 WENDY FAUST EXECUTIVE DIRECTOR 5135236345 2025-11-17 1 1 ANGELA N CRAWFORD CPA P00573197 3178488920 2025-11-17 2024 2025-03-06 01:10:19Z WENDY FAUST 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 5667239 0 X LIVELIKELOU.ORG X 2017 OH THE LIVE LIKE LOU FOUNDATION'S MISSION IS TO CREATE AND CONNECT COMMUNITIES TO STIMULATE EMERGING ALS RESEARCH AND UNIQUELY SUPPORT FAMILIES AFFECTED BY LOU GEHRIG'S DISEASE. NAMED IN HONOR OF MLB HALL OF FAMER LOU GEHRIG, OUR VISION IS TO LEAVE ALS BETTER THAN WE FOUND IT BY SUPPORTING FAMILIES AFFECTED BY LOU GEHRIG'S DISEASE, FUNDING EMERGING RESEARCHERS SEEKING MEANINGFUL TREATMENTS AND CURES FOR ALS, AND HELPING GENERATE AWARENESS OF LOU GEHRIG'S DISEASE FOR THE MORE THAN 30,000 PEOPLE CURRENTLY LIVING WITH ALS IN NORTH AMERICA. IN THE FACE OF HIS DIAGNOSIS WITH AMYOTROPHIC LATERAL SCLEROSIS ALS LOU CONTINUED TO LIVE HIS LIFE WITH COURAGE, DETERMINATION, AND GRATITUDE. THIS IS WHAT IT MEANS TO LIVE LIKE LOU. 14 14 0 728 0 0 2852761 1375075 0 0 72602 136780 1831 8785 2927194 1520640 1133405 1375006 0 0 0 0 80000 8000 137287 685752 768838 1899157 2151844 1028037 -631204 3965856 3186629 441034 214297 3524822 2972332 X THE LIVE LIKE LOU FOUNDATION'S MISSION IS TO CREATE AND CONNECT COMMUNITIES TO STIMULATE EMERGING ALS RESEARCH AND UNIQUELY SUPPORT FAMILIES AFFECTED BY LOU GEHRIG'S DISEASE. NAMED IN HONOR OF MLB HALL OF FAMER LOU GEHRIG, OUR VISION IS TO LEAVE ALS BETTER THAN WE FOUND IT BY SUPPORTING FAMILIES AFFECTED BY LOU GEHRIG'S DISEASE, FUNDING EMERGING RESEARCHERS SEEKING MEANINGFUL TREATMENTS AND CURES FOR ALS, AND HELPING GENERATE AWARENESS OF LOU GEHRIG'S DISEASE FOR THE MORE THAN 30,000 PEOPLE CURRENTLY LIVING WITH ALS IN NORTH AMERICA. IN THE FACE OF HIS DIAGNOSIS WITH AMYOTROPHIC LATERAL SCLEROSIS ALS LOU CONTINUED TO LIVE HIS LIFE WITH COURAGE, DETERMINATION, AND GRATITUDE. THIS IS WHAT IT MEANS TO LIVE LIKE LOU. 0 0 1207949 1160421 PROVIDED SUPPORT OF ALS RESEARCH THROUGH CAREER DEVELOPMENT AWARDS AND GRANTS FOR ALS RESEARCH FORUMS. 300041 204585 PROVIDED TUITION SUPPORT FOR DEPENDENTS OF ALS FAMILIES TO ATTEND POST-SECONDARY EDUCATIONAL INSTITUTIONS. DEVELOPED AND OPERATED VOLUNTEER PROGRAMS THAT SERVE ALS FAMILIES ACROSS NORTH AMERICA. PROVIDED RESPITE GRANTS TO FAMILIES LIVING WITH ALS. PROVIDED HOME MODIFICATION GRANTS TO FAMILIES TO PROVIDE CARE FOR A FAMILY MEMBERAFFECTED BY ALS. 45467 10000 PROMOTE AWARENESS OF ALS AND ITS EFFECT ON INDIVIDUALS DIAGNOSED WITH ALS. 1553457 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 9 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 AL AK AR CO CT FL GA HI KS KY ME MD MI MN MS MO NV NH NM NY NC ND OH OK OR PA RI SC TN UT WA WV WI CA DC IL LA MA NJ VA X THE ORGANIZATION 5135236345 2 SOUTH CAMPUS AVENUE OXFORD OH 45056 CHRIS BRUSSALIS CHAIRMAN 2.00 X 0 0 0 GREYSON GEILER VICE CHAIRMAN 2.00 X 0 0 0 DAVID HAIRE TREASURER 2.00 X 0 0 0 WL GRAY PAST CHAIRMAN 2.00 X 0 0 0 DAVID ALMACY TRUSTEE 2.00 X 0 0 0 BOB BIGGS TRUSTEE 2.00 X 0 0 0 BRIAN DUNN TRUSTEE 2.00 X 0 0 0 JACOB HEUSER TRUSTEE 2.00 X 0 0 0 ANDY MILLER TRUSTEE 2.00 X 0 0 0 GAYLON MORRIS TRUSTEE THROUGH EARLY 2024 2.00 X 0 0 0 KYLAN MORRIS TRUSTEE 2.00 X 0 0 0 FRED REIMER TRUSTEE 2.00 X 0 0 0 JOHN ROSELLE TRUSTEE 2.00 X 0 0 0 JACK SILVA TRUSTEE 2.00 X 0 0 0 WENDY FAUST EXECUTIVE DIRECTOR 40.00 X 0 163646 14950 0 163646 14950 0 0 1 0 0 1375075 1375075 127391 127391 8785 8785 4155988 4146599 9389 9389 9389 1520640 0 0 145565 1039421 1039421 181325 181325 154260 154260 490773 113565 295053 82155 26273 6080 15795 4398 19000 4397 11423 3180 8000 8000 20 20 48000 11107 28859 8034 40494 9154 23784 7556 49546 11465 29787 8294 21622 5003 12999 3620 16565 3833 9959 2773 51735 12736 30507 8492 632 146 380 106 OTHER EXPENSES 4178 965 2534 679 2151844 1553457 461100 137287 1462532 288390 0 419325 337805 42391 9676 9769 2074323 2508274 3965856 3186629 189487 164297 251547 50000 441034 214297 X 878085 835859 2646737 2136473 3524822 2972332 3965856 3186629 -631204 78714 0 X X 0 1 X 1 0 X 543999 1055296 2797769 2852761 1375075 8624900 543999 1055296 2797769 2852761 1375075 8624900 8624900 4667 7769 10813 89356 136176 248781 1000 550 1550 8875231 0.97180 0.98660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 376052 82889 11973 9115 2900 458899 95000 293359 4638 9045 2900 381052 0 100000 5000 95000 0.11760 0.88240 0 0 0 X 1599334 78714 78714 1520620 20 20 1520640 2151824 0 2151824 20 20 2151844 PART V, LINE 4: THE FOUNDATION USES AN ENDOWMENT SPENDING-RATE FORMULA TO DETERMINE THE MAXIMUM AMOUNT TO SPEND FROM THE ENDOWMENT, INCLUDING THOSE ENDOWMENTS DEEMED TO BE UNDERWATER, EACH YEAR. THE RATE, DETERMINED AND ADJUSTED FROM TIME TO TIME BY THE BOARD OF TRUSTEES, IS APPLIED TO THE AVERAGE FAIR VALUE OF THE ENDOWMENT INVESTMENTS FOR THE PRIOR THREE YEARS AT DECEMBER 31 OF EACH YEAR TO DETERMINE THE SPENDING AMOUNT FOR THE UPCOMING YEAR. DURING 2024 AND 2023, THE SPENDING RATE WAS SET AT NO MORE THAN 4%. ADDITIONALLY, THE BOARD HAS ESTABLISHED A POLICY WHEREBY A 10% ADMINISTRATIVE CHARGE ON ALL NEW RESTRICTED CONTRIBUTIONS IS ASSESSED TO OFFSET THE COSTS OF FUNDRAISING AND OTHER ADMINISTRATIVE EXPENSES INCURRED. IN ESTABLISHING THIS POLICY, THE FOUNDATION CONSIDERED THE LONG-TERM EXPECTED RETURN OF THE ENDOWMENT AND SET THE RATE WITH THE OBJECTIVE OF MAINTAINING THE PURCHASING POWER OF THE ENDOWMENT OVER TIME. PART X, LINE 2: THE FOUNDATION IS ORGANIZED AS A NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND SIMILAR STATE LAW. AS SUCH, THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE FOUNDATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND A CORRESPONDING STATE RETURN, WHICH ARE INFORMATIONAL RETURNS ONLY. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. 1 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS MEDICAL RESEARCH 150000 NORTH AMERICA 0 0 GRANTS TO RECIPIENTS SCHOLARHIPS 4260 0 0 0 0 0 0 154260 0 154260 EUROPE (INCLUDING ICELAND & GREENLAND) ALS RESEARCH 75000 0 EUROPE (INCLUDING ICELAND & GREENLAND) ALS RESEARCH 75000 0 2 SCHOLARSHIP NORTH AMERICA 1 4260 CHECK 0 0 0 0 0 0 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS VIA GRANT AGREEMENTS WITH OTHER ORGANIZATIONS. 1 PERMOBIL FOUNDATION 300 DUKE DR LEBANON TN 37090 813029754 501(C)(3) 19000 0 WHEELCHAIRS FOR PEOPLE WITH ALS EMORY UNIVERSITY PO BOX 935084 ATLANTA GA 31193 580566256 501(C)(3) 100000 0 ALS RESEARCH THE REGENTS OF THE UNIVERSITY OF CALIFORNIA SF 1111 FRANKLIN ST 10TH FL OAKLAND CA 94607 946036493 501(C)(3) 75000 0 ALS RESEARCH THE REGENTS OF THE UNIVERSITY OF MICHIGAN 3003 S STATE ST 5082 WOLVERINE TWR ANN ARBOR MI 48109 386006309 501(C)(3) 51950 0 ALS RESEARCH UNIVERSITY OF SOUTHERN CALIFORNIA 3720 S FLOWER ST LOS ANGELES CA 90089 951642394 501(C)(3) 75000 0 ALS RESEARCH VANDERBILT UNIVERSITY MEDICAL CENTER 1161 21ST AVENUE NASHVILLE TN 37232 352528741 501(C)(3) 570000 0 ALS RESEARCH 6 0 EDUCATIONAL SCHOLARSHIPS 50 81950 CARE FOR FAMILIES AFFECTED BY ALS 423 99375 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS VIA GRANT AGREEMENTS WITH OTHER ORGANIZATIONS. 0 0 0 0 0 0 0 0 0 WENDY FAUST EXECUTIVE DIRECTOR 0 163646 0 0 0 0 0 0 0 14950 0 178596 0 0 FORM 990, PART VI, SECTION B, LINE 11B MEMBERS OF THE BOARD OF TRUSTEES EXAMINE A COPY OF THE FORM 990 PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PROHIBITS CONFLICTS OF INTEREST WITH ITS BOARD MEMBERS AND OTHER PERSONNEL. CONFLICTS OF INTEREST DISCLOSURE STATEMENTS ARE REVIEWED ANNUALLY AND ANY CONFLICTS ARE RESOLVED IMMEDIATELY. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION SHARES EMPLOYEES WITH PHI DELTA THETA FRATERNITY AND PHI DELTA THETA FOUNDATION. COMPENSATION IS DETERMINED AT THAT LEVEL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO INTERESTED PARTIES UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. PHI DELTA THETA FRATERNITY 2 SOUTH CAMPUS AVE OXFORD OH 45056 310406470 FRATERNITY OH 501(C)(7) 0 IRON PHI FOUNDATION 2 SOUTH CAMPUS AVE OXFORD OH 45056 921479885 FOUNDATION OH 501(C)(3) LINE 7 0 PHI DELTA THETA FOUNDATION 2 SOUTH CAMPUS AVE OXFORD OH 45056 346539803 FOUNDATION OH 501(C)(3) LINE 7 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 0 IRON PHI FOUNDATION C 348328 FMV PHI DELTA THETA FRATERNITY B 247883 FMV