2026-04-24T14:25:09-07:00 2025-06-30 201250805 BURNS TAX CONSULTING LLC 40 N MAIN ST KETTERING TOWERSTE 152 DAYTON OH 45423 990 2024-07-01 311725978 The Disability Foundation Inc DISA 9372259939 1401 S Main St 100 Dayton OH 45409 Gregory D Darling Executive Dir. 2026-04-24 true true BELINDA A BURNS P00366539 9372224505 X 2024 2025-03-06 01:10:19Z Gregory D Darling 1401 S Main St 100 Dayton OH 45409 516812 false X www.disability-foundation.org X 1998 OH To provide benefits to individuals with disabilities by making distributions which do not jeopardize entitlements 18 17 0 0 469 301 351280 460718 25545 55793 0 377294 516812 0 0 248700 258581 0 0 70080 72135 318780 330716 58514 186096 1185143 1406185 52080 8916 1133063 1397269 To provide benefits to individuals with disabilities by making distributions which do not jeopardize entitlements false false 169096 Once again, it is a pleasure to present our annual report. Fiscal Year 2025 was year of growth as we welcomed 169 new participants to our family of trusts. We grew to 958 active accounts in 56 Ohio counties (up from 51 in 2024.)We take our nonprofit role very seriously. We are here to help our community by assisting in understanding options to protect public benefits. We have a responsibility to educate. Our reach is continually growing as we expand across Ohio. Every week we hear from families, providers and attorneys who need a pooled special needs trust that come to us because they trust us. They hear from their peers that we are easy to work with, listen to their questions seriously and fulfill our fiduciary responsibilities to protect their trust to make sure they are used in accordance with regulations, protecting their ability for quality of life.Deposits to accounts totaled 9.3 million dollars, putting our beneficiaries funds under the protection of our trusts. The careful administration of the trusts is always our focus, as we distributed 5 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. Our trusts foster independence; help create a sense of security and combat isolation. Our investment trustee, KeyBank, demonstrates that same dedication in their fiduciary role. The ability to make a deposit into a trust at a local KeyBank branch is a tremendous benefit afforded to our partners.We remain tremendously grateful to the attorneys, financial advisors, families, individuals living with disabilities, professional organizations, probate courts, advocacy groups, and other foundations we serve. The work we do is a collective effort, and there is much to be grateful for this year.2025 Highlights We are now in 56 counties across Ohio, up from 51 last year. Created instructional videos How to Read the KeyBank Statement and How to Request a Distribution and placed them on our website. Marketing materials have been updated with critical information and a fresher look. For the first time since 2005 (20 years ago) we revised our fee schedule. Although it necessitated a small increase, it assures our service viability for many years to come. 112730 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) 281826 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 18 17 true false false false true true true true true true 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 122579 2016 Gregory D Darling Executive Dir. 40.00 0.00 X X 0 102222 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 Kelly Ross Trustee 1.00 0.00 X 0 0 0 Ashley Burke vice Chair 1.00 0.00 X X 0 0 0 Caryl Segalewicz Trustee 1.00 0.00 X 0 0 0 Pamela Combs Trustee 1.00 0.00 X 0 0 0 Brittany O'Diam Horseman Trustee 1.00 0.00 X 0 0 0 Kat Cornell Trustee 1.00 0.00 X 0 0 0 Richard Schultze Trustee 1.00 0.00 X 0 0 0 224801 2092 0 false false false 0 301 301 BTF Adm Fees 10000 10000 Flex Spending Trust Adm 409634 409634 OCPAT Adm Fees 41084 41084 460718 25809 25809 0 0 0 29984 29984 29984 29984 0 0 0 0 516812 460718 55793 0 0 0 0 102222 95066 7156 0 146796 136520 10276 0 8649 8044 605 914 850 64 0 1948 1948 3880 3880 0 0 5533 5533 0 19433 19433 0 0 0 0 0 0 1303 1303 0 0 0 0 Dayton Foundation fees 20000 20000 community investment fee 5893 5480 413 Postage and Shipping 3927 3652 275 telephone 2463 2291 172 7755 7239 516 330716 281826 48890 0 0 54054 15084 0 8703 -5687 0 0 0 0 0 0 1122386 1396788 0 0 0 0 1185143 1406185 52080 8916 52080 8916 X 1133063 1397269 1133063 1397269 1185143 1406185 186096 78110 X X false true X false false X X 1 Dayton Fdn 316027287 7 true 281826 0 1 281826 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, 2025. 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 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 false false false false false false