The 103rd O.V.I. of Sheffield Lake celebrates the lives and service of Cuyahoga, Lorain and Medina County soldiers serving in the 103rd regiment of the Ohio Volunteer Infantry during the Civil War. We are the oldest Civil War organization composed of direct descendants that continues to meet annually.

501(c)(3) charity; gifts are tax-deductible.
94¢ of each $1 spent went to programs.
Run by 100 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $150K a year · 61% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
94%
of spending
Looks good: 94% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Plus $180K in investments, Pt X · Ln 11–13
Looks good: 8.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6K
0.7% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$113K
-34% vs prior year
Spent
$84K
To programs
94%
Net assets
$785K
By yearFY2021–FY2025
Revenue
$113K
FY2025▼ -34%
Tap a bar for its year
Revenue by fiscal year
FY2021$39K
FY2022$48K
FY2023$449K
FY2024$173K
FY2025$113K
Expenses
$84K
FY2025▼ -26%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$85K
FY2024$114K
FY2025$84K
Net assets
$785K
FY2025▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2021$304K
FY2022$320K
FY2023$693K
FY2024$757K
FY2025$785K

From the FY2025 Form 990 (year ending July 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

94 cents of each dollar spent went to programs.

Program services 94% · $79K Management & general 6% · $5K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
See 103rd Ovi Memorial Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Honors Civil War soldiers and their descendants with annual gatherings.

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Provided by the organization

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3 programs · $79K · in their own filed words · FY2024
01

We care for the reunion property and for the buildings built by the Veterans when they purchased the reunion property.

$75Kprogram expense
02

We care for the historical artifacts of the 103rd O.V.I. soldiers and educate the community on the soldiers' lives during the Civil War. We also educate the community on the annual reunions of the veterans and their descendants since the Civil War.

$3Kprogram expense
03

The Foundation works to insure that the annual reunion of the descendants occurs as it has since 1866.

$1Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$250

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$113K
Ln 12
Gifts and grantsLn 1h$55K
Other incomeLn 4–11$38K
Investment incomeLn 3$20K
Money outPt IX
$84K
Ln 25
Programscol B$79K
Managementcol C$5K
Owns and owesPt X
$785K
net assets · Ln 32
Cash and savingsLn 1–2$60K
Total assetsLn 16$791K
LiabilitiesLn 26$6K
PeoplePt VI, VII
15
listed · VII A
PaidVII A0
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$55K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$15K
Fees for servicesLn 2g$1K
Investment incomeLn 3$20K
Other incomeLn 4–11$38K
Gains on assetsLn 7$0
Total revenueLn 12$113K
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$60K
InvestmentsLn 11–13$180K
Land, buildings, equipmentLn 10c$536K
Total assetsLn 16$791K
LiabilitiesLn 26$6K
Net assetsLn 32$785K
OperationsPt I, VI
EmployeesI 50
VolunteersI 6100
Fiscal year endsHeaderJuly
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$30K$60K
InvestmentsLn 11–13$156K$180K
Land, buildings, equipmentLn 10c$564K$536K
Total assetsLn 16$764K$791K
LiabilitiesLn 26$7K$6K
Net assetsLn 32$757K$785K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1K$1K
Legal feesLn 11b$4K$4K
Advertising and promotionLn 12$2K$1K$393
Office expensesLn 13$936$936
Information technologyLn 14$263$263
OccupancyLn 16$43K$43K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$260$155$105$0
All other expensesLn 24e$0$0
Total functional expensesLn 25$84K$79K$5K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $113K$84K$29K$785K 990 PDF
FY2024 $173K$114K$59K$757K 990 PDF
FY2023 $449K$85K$363K$693K 990 PDF
FY2022 $48K$320K 990 PDF
FY2021 $39K$304K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $113,350 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $98,410$54,787
I-9 Program service revenuePrior year $5,477$1,106
I-10 Investment incomePrior year $19,255$19,600
I-11 Other revenuePrior year $49,589$37,857
I-12 Total revenuePrior year $172,731$113,350
I-13 Grants and similar amounts paidPrior year $1,000$1,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $112,730$83,127
I-18 Total expensesPrior year $113,730$84,127
I-19 Revenue less expensesPrior year $59,001$29,223
Part VI · Governance 15 of 15 board members independent, 4 to look at
VI-1a Voting members of the governing body15
VI-1b Independent voting members15
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $113,350 across 15 lines filed
Lines not itemized here account for $4,648 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$20
VIII-1c Fundraising events$14,957
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$39,810
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$54,787
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,106 · Unrelated business $0 · Excluded from tax $0$1,106
VIII-3 Investment incomeRelated to mission $19,600 · Unrelated business $0 · Excluded from tax $0$19,600
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $33,209 · Unrelated business $0 · Excluded from tax $0$33,209
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $58,563 · Unrelated business $0 · Excluded from tax $0$113,350
Part IX · Statement of functional expenses $84,127 across 10 lines filed
IX-2 Grants to domestic individualsPrograms $1,000$1,000
IX-11b Legal feesManagement $3,603$3,603
IX-12 Advertising and promotionPrograms $1,332 · Management $393$1,725
IX-13 Office expensesManagement $936$936
IX-14 Information technologyManagement $263$263
IX-16 OccupancyPrograms $42,666$42,666
IX-22 Depreciation, depletion and amortizationPrograms $27,199$27,199
IX-23 InsurancePrograms $6,475$6,475
IX-24 Other expenses (24a–d)Programs $155 · Management $105 · Fundraising $0$260
IX-24e All other expensesPrograms $0$0
IX-25 Total functional expensesPrograms $78,827 · Management $5,300 · Fundraising $0$84,127
Part X · Balance sheet $791,149 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $6,843$15,123
X-2 Savings and temporary cash investmentsStart of year $23,123$44,876
X-4 Accounts receivableStart of year $2,694$1,060
X-8 Inventories for sale or useStart of year $10,388$12,555
X-9 Prepaid expenses and deferred chargesStart of year $1,416$1,049
X-10c Land, buildings and equipment, netStart of year $563,624$536,425
X-11 Publicly traded securitiesStart of year $155,772$180,061
X-16 Total assetsStart of year $763,860$791,149
X-17 Accounts payable and accrued expensesStart of year $2,121$4,726
X-19 Deferred revenueStart of year $4,779$1,000
X-26 Total liabilitiesStart of year $6,900$5,726
X-27 Net assets without donor restrictionsStart of year $597,035$573,734
X-28 Net assets with donor restrictionsStart of year $159,925$211,689
X-32 Total net assets or fund balancesStart of year $756,960$785,423
X-33 Total liabilities and net assetsStart of year $763,860$791,149
Part XI · Reconciliation of net assets $785,423 net assets at year end
XI-1 Total revenue$113,350
XI-2 Total expenses$84,127
XI-3 Revenue less expenses$29,223
XI-4 Net assets at start of year$756,960
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$14
XI-9 Other changes in net assets−$774
XI-10 Net assets at end of year$785,423

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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