Cheviot Charitable Foundation EIN 30-0228735 Form 990 (PDF) Claim this org

Cheviot Charitable Foundation

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A private foundation based in Cincinnati, OH. It reported about $57K in revenue for 2025. For fiscal year 2025 it reported $57K in revenue, $87K in expenses, and $1.2M in net assets.Pt I

Type
Private foundation / grantmaker · Nonprofit
Location
Cincinnati, OH
Filings
6 on file (2020–2025)
Revenue
$57KFY2025
Expenses
$87K
Net assets
$1.2M
People
4
Filings
6
Updates
0
More identity details & actions ⌄
EIN  30-0228735 Private foundation / grantmaker Cincinnati, OH
Form 990 (PDF)
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Size
<$100K
What they do
A private foundation based in Cincinnati, OH. It reported about $57K in revenue for 2025.
Leadership
Scott T Smith · Treasurer · $1K
Money in and out
$57K revenue, $87K expenses
Bottom line
Grants paid & assets · FY2025
Total revenue
$57K
Pt VIII · Ln 12
Total expenses
$87K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$30K
Total assets
1.2M
deployed as grants and operations
Grants paid
80K
in FY2025
Grants made
29grants
total in period
Payout rate
6%
of assets (5% rule)

Who They Fund

Part XV · grants paid · 29 grants · $80K · 2025–2025
Seton High SchoolFY2025$10,000
Lasalle High SchoolFY2025$5,500
Brighter Day 4 Kids Fund (bdk Fund)FY2025$4,500
Western Hills High SchoolFY2025$4,000
Taylor High SchoolFY2025$4,000
Oak Hills High SchoolFY2025$4,000
Mercy McAuley High SchoolFY2025$4,000
Harrison High SchoolFY2025$4,000
Elder High SchoolFY2025$4,000
Colerain High SchoolFY2025$4,000
Cheviot Historical SocietyFY2025$4,000
Anderson Ferry Food Pantry - DelhiFY2025$3,500
Oak Hills Alumni & EducationFY2025$3,000
The Childrens Heart FoundationFY2025$2,500
Covedale Young People's TheatreFY2025$2,500
Cancer Family CareFY2025$2,500
City LinkFY2025$2,000
Working in NeighborhoodsFY2025$1,800
See all 29 grants →

Grantmaking Profile

Patterns in foundation giving
Average grantPart XV$3K
Median grantPart XV$2K
Largest grantPart XV$10K

Summary of the Filing

Part I · fiscal year 2025 · Form 990-PF
Revenue
$57K
FY2025▲ +29%
Expenses
$87K
FY2025▲ +7%
Total assets
$1.2M
FY2025▼ -9%
Total liabilities
$0
FY2025
Total revenue
$57K
Pt VIII · Ln 12
Total expenses
$87K
Pt IX · Ln 25
Net assets
$1.2M
Pt X · Ln 32
Total assetsPt II$1.2M

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCheviot Charitable Foundation
EINHdr · item D30-0228735
Principal addressHdr · item CCincinnati, OH
WebsiteHdr · item Jnone reported
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFMar 2004

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1apending
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12a
Whistleblower policyPt VI · Ln 13
Document retention policyPt VI · Ln 14
CEO/top-official compensation independently reviewedPt VI · Ln 15a
Family or business relationships among officers/directorsPt VI · Ln 2

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Treasurer
$1,250Pt VII · Sec A
Director/Chair
$1,250Pt VII · Sec A
$1,000Pt VII · Sec A
Director/Vice Chair
$1,000Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024
Scott T Smith$1,250$1,250
Kevin Kappa$1,250$1,250
James Williamson$1,000$1,000
Jeffrey Lenzer$1,000$1,000

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Investment income100%$57K
Total revenueLn 12$57K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Grants & contributions paid $0.91 Operating & administrative $0.09
Grants & contributions paid91%$80K
Operating & administrative9%$8K
Total functional expensesLn 25$87K

Balance Sheet

Part X · end of year
CashLn 1$45K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$0
Total net assetsLn 32$1.2M
Months of cash on handcomputed6.2

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Payout rate
Grants paid $0 · Total assets $1.2M
0%
Where the money comes from
Contribution dependence
Contributions & grants — · Total revenue $57K
Government reliance
not reported
Earned-income share
not reported
Investment reliance
Investment income $0 · Total revenue $57K
0%
Program self-sufficiency
not reported
Growth & trend
Revenue growth (YoY)
This year $57K · Prior year $44K
+29%
Revenue CAGR
FY2020 $48K · FY2025 $57K
+4%
Net-asset trend (YoY)
End of year $1.2M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $57K · Expenses $87K
-53%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
Net-asset ratio
Net assets $1.2M · Total assets $1.2M
100%
People & payroll
Highest Reported Total Compensation
Individual Scott T Smith · Reported title TREASURER · Highest reported compensation $1K · Total expenses $87K
1%
Personnel share
not reported
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Revenue growth 29%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$57K revenue · viewing · ⤓ 990 PDF
FY2024$44K revenue · ⤓ 990 PDF
FY2023$48K revenue · ⤓ 990 PDF
FY2022$47K revenue · ⤓ 990 PDF
FY2021$49K revenue · ⤓ 990 PDF
FY2020$48K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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