2025-04-30T08:11:05-07:00 2024-06-30 201250805 BURNS TAX CONSULTING LLC 40 N MAIN ST KETTERING TOWERSTE 152 DAYTON OH 45423 990 2023-07-01 593788888 Ohio Community Pooled Annuity Trust OHIO 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 1401 S Main Suite 100 Dayton OH 45409 4954077 false X www.daytonfoundation.org X 1998 OH Funding for Supplemental needs for individuals with disabilities 16 15 0 0 1121037 1534681 0 366171 583777 171665 81768 1658873 2200226 175653 169644 0 0 0 0 599873 819984 775526 989628 883347 1210598 10717616 12743913 1294280 1245782 9423336 11498131 Funding for Supplemental needs for individuals with disabilities false false 908489 Administer pooled annuity funds and make payments for supplemental needs to individuals who are disabled within the meaning of Social Security and Medicaid Guidelines. 908489 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 112 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 Jill Koorndyk Trustee 1.00 40.00 X 0 100035 216 Gregory 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 Grant Kramer Trustee 1.00 0.00 X 0 0 0 Dylan Boot 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 197501 292 0 false false false 0 1534681 1534681 0 342858 342858 0 0 0 2771308 223462 2753851 17457 223462 240919 240919 0 0 0 change value of split interest 81768 81768 81768 2200226 81768 583777 124732 124732 44912 44912 0 0 0 0 0 0 0 0 0 0 0 0 0 40877 40877 0 0 0 0 0 0 0 0 0 0 0 0 0 Medicaid Payback 729842 729842 Admin fees 38012 38012 Remainder beneficiary payments 9003 9003 transfer to The Disability Fnd 2250 2250 0 989628 908489 81139 0 0 2770403 3073394 0 0 0 0 0 0 0 0 7947213 9670519 0 0 0 0 10717616 12743913 1294280 1245782 1294280 1245782 X 9423336 11498131 9423336 11498131 10717616 12743913 1210598 864197 X X false true X false false X X 1 Dayton Fdn 316027287 7 false 906240 0 1 906240 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 45259 Life Income annuities payable 1200523 1245782 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, 2024. true Dayton Autism Society 4801 Springfield St Dayton OH 45431 205769495 501(c)(3) 6000 0 actual amount transferred family grant program Dayton Live 138 N Main St Dayton OH 45402 310897638 501(c)(3) 10000 0 actual amount transferred improve accessability Dayton Soc of Natural History 2600 DeWeese Parkway Dayton OH 45414 310585917 501(c)(3) 10000 0 actual amount transferred improve accessibile restrooms Down Syndrome Soc NE OH PO Box 31720 Independence OH 44131 341630114 501(c)(3) 7500 0 actual amount transferred translating DS infor to Spanish Friends of The Castle 133 N Main St Centerville OH 45459 311337923 501(c)(3) 10000 0 actual amount transferred transportation Good Works Farm 1566 Roxanna New Burlington R Waynesville OH 45068 461667100 501(c)(3) 10000 0 actual amount transferred purchase passenger van Habitat For Humanity Gr Dayto 115 Riverview Ave Dayton OH 45405 311104456 501(c)(3) 10000 0 actual amount transferred wheelchair ramp North Star Community Assn PO Box 93 North Star OH 45350 811882880 501(c)(3) 10000 0 actual amount transferred ADA compliant playground Places Inc 11 W Monument Ave 7th FL Dayton OH 45402 311251178 501(c)(3) 10000 0 actual amount transferred ADA group home restrooms United Rehabilitation Service 4710 Old Troy Pike Dayton OH 45424 310592919 501(c)(3) 10000 0 actual amount transferred specialty transportation YWCA Columbus 65 S 4th St Columbus OH 43215 314379597 501(c)(3) 7500 0 actual amount transferred supportive housing for disabled wom 11 0 supplement needs for disabled individuals 23 44912 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 Jill Koorndyk 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