2024-10-22T07:56:40-07:00 2024-06-30 990 2023-07-01 311445684 NEW LEXINGTON HIGH SCHOOL ALUMNI ASSOCIATION NEWL 7403424802 PO Box 52 New Lexington OH 43764 William Nixon Treasurer 7403424802 2024-10-22 1 2023 2024-10-15 13:58:12Z Theresa Gilligan 7966 Deer Valley Road New Lexington OH 43764 707089 0 X www.nlhsalumni.org X 1988 OH Providing post high school scholarships to deserving graduates of New Lexington High School. 5 3 0 9 0 0 8400 2164 0 0 70448 141408 0 0 78848 143572 48500 47000 0 0 0 0 0 0 0 13656 14463 62156 61463 16692 82109 1415992 1498101 0 0 1415992 1498101 Providing scholarships to deserving graduates of New Lexington High School. 0 0 61463 47000 143573 Providing scholarships to deserving graduates of New Lexington High School. Fifty-two scholarship grants were paid in fiscal year 2022. Two grants of $1,250; Forty-four grants of $1,000; Two grants of $500; and Four grants of $250 0 0 0 61463 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 1 1 1 1 1 1 0 1 0 0 0 0 0 0 OH X William H Nixon 7403424802 204 Mill Street New Lexington OH 43764 X Lorie Tokie Scholarship Trustee 0.25 0 X 0 0 0 Martha Brame Scholarship Trustee 0.25 0 X 0 0 0 B Jane VanHorn Scholarship Trustee 0.25 0 X 0 0 0 Letitia Van Horn Recording Secretary 0.30 0 X 0 0 0 William H Nixon Treasurer 10 0 X 0 0 0 Jeannie M Allen Co-Treasurer 2.5 0 X 0 0 0 Theresa Gilligan President 0.25 0 X 0 0 0 Rhonda Stalter Vice President 0.25 0 X 0 0 0 0 0 0 0 0 0 0 0 0 75 0 0 0 2089 0 2164 0 51315 51315 0 0 84154 84154 0 0 0 0 0 0 0 0 569456 0 563517 0 5939 0 5939 5939 0 0 0 0 143572 141408 0 0 0 0 47000 47000 13002 13002 1461 1461 61463 61463 0 0 154770 26942 124189 1261222 1346970 1415992 1498101 0 0 X 1415992 1498101 0 0 1415992 1498101 1415992 1498101 82109 0 0 0 0 0 X 0 0 0 X 29390 31014 21205 8400 2164 92173 29390 31014 21205 8400 2164 92173 50000 42173 38255 34287 40550 53552 141409 308053 400226 0.10537 0.15151 X Pt II Ln 17a: Facts and Circumstances Test Pt II Ln 17a: New Lexington Alumni Association ("NLAA") meets the "facts and circumstances" test for public support under Treas. Reg. 1.170A-9 (f) (3). Pt II Ln 17a: "NLAA" is organized and operated to attract new and additional public support from its community on a continuous basis. NLAA maintains a continous and bona fide program for solicitation of funds from the community and its membership Treas. Reg. 1.170A-9 (f) (3) (ii). Pt II Ln 17a: NLAA annually solicits contributions from the community served by the New Lexington School District and from graduates of New Lexington High School. Such annual solicitation is conducted (i) primarily by a mail solicitation conducted in the late spring around the time of prom, graduation and NLAA's scholarship and awards banquet, (ii) through an NLAA's annual scholarship and awards banquet and (iii) through the NLAA website. The scope of this fund raising activity is reasonable in light of the NLAA's charitable purpose of providing scholarships to graduates of New Lexington High School. NLAA's solicitation activities are directed to the community that produces the recipients of NLAA's charitable activities and to persons with a past or present relationship with that community. Treas. Reg. 1.170A-9 (f) (3) (ii) Pt II Ln 17a: The percentage of NLAA's public support, 10.537% on this return, is higher than the minimum floor of 10% and nearly a third of the automatic mathematical public support standard of 33.3%. NLAA's percentage dropped below 33.3% in 2018 through 2023 due to substantial annual donations from donor James G. Miller (class of 1955), rather than a decline in public support. Mr. Miller's annual contributions for the five years prior to 2018 were $10,000 in each of 2013, 2014, 2015 and 2016 and $15,000 in 2017. NLAA met the 33.3% mathematical public support standard in the five years leading up to 2018. Mr. Miller was again generous in 2019 and 2020, making a contribution of $25,000 in 2019 and a contribution of $25,000 in 2020. Mr. Miller died January 19, 2021. Pt II Ln 17a: NLAA percentage of public support is skewed for 2019/2020 and 2020/2021 by two factors (i) due to COVID19 restrictions, NLAA could not hold a 2020 scholarship and awards banquet or a 2021 scholarship and awards banquet and (ii) James G. Miller's unusual contribution of $25,000 in 2019/2020. With no banquet, contributions from persons other than James G. Miller dropped from $17,346 in 2018/2019 and to $4,390 in 2019/2020 and increased slightly to $6,014 in 2020/2021. James G. Miller made contributions of of $25,000 in 2019/2020 and $25,000 in 2020/2021. Treas. Reg. 1.170A-9 (f) (3) (iii) (A). Pt II Ln 17a: NLAA's receives support from a representative number of persons. Persons who are alumni of, or who have some other association with, New Lexington High School. Treas. Reg. 1.170A-9 (f) (3) (iii) (B) Pt II Ln 17a: NLAA's leadership is comprised of individuals elected pursuant to NLAA's governing documents by the members of NLAA at the annual scholarship and awards banquet. All such individuals have one common bond of with NLAA and each other; each is an alumnus of New Lexington High School. Treas. Reg. 1.170A-9 (f) (3) (iii) (C). Pt II Ln 17a: NLAA maintains a definitive program to accomplish is charitable Annually, NLAA awards scholarship to worthy graduates of New Lexington work. From 2017 through 2023, NLAA awarded $217,575 in scholarship funds. New Lexington is located in Perry County, Ohio, an economically depressed area on the edge of Appalachia. New Lexington has a population of 4,447* Median household income in New Lexington is $41,339*, well below the Ohio median of $66,990*. The poverty rate for New Lexington is 30.18%*, about 2 times the povery rate for Ohio of 13.4%*. The education level for a bachelor's degree or higher in Ohio is 30.7%*. In New Lexington, the education level for bachelor's degree or higher is 7.00%* less than one-fourth the state level. NLAA's charitable activities meet the needs of the community within the New Lexington School District by providing scholarships to graduates of New Lexington High School, funds that support their opportunity to continue of their education beyond high school, an opportunity they might otherwise not have without an NLAA scholarship. Treas. Reg. 1.170A-9 (f) (3) (iii) (D) (ii). * *Population, income, education statistic from Data USA (online) @10/22/24. Pt II Ln 17a: The precise charitable activity of NLAA, providing "education activities in the case of an alumni association" is specifically recognized as a factor in favor of determining whether an organization is "publicly supported" by Treas. Reg. 1.170A-9 (£) (3) (iii) (E) (3). Pt II Ln 17a: 1 The organization awards scholarships annually that are paid out upon the graduates request in 2 - 4 year increments determined by the length of college originally indicated at the time of application. 57 47000 Schedule I, Part I, Line 2 The recipients must request their annual payment by submitting an update contact information sheet along with proof of enrollment for the upcoming school year. Form 990, Part VI, Section A, Line 2 Treasurer and co-treasurer are uncle and niece. Form 990, Part VI, Section A, Line 6 Members join by submitting membership applications and paying $5 Membership fee. Form 990, Part VI, Section A, Line 7a Members who attend the September planning meeting elect the trustees and officers at that meeting. Form 990, Part VI, Section A, Line 7b Members who attend the monthly planning meetings may act to approve the decisions of the governing body. Form 990, Part VI, Section A, Line 9 Theresa Gilligan, 7966 Deer Valley Rd, New Lexington 43764; Rhonda Stalter, 215 Hill Street, Junction City 43748; William H. Nixon, 204 Mill Street, New Lexington 43764; Jeannie M. Allen 4190 Township Road 215 SE, New Lexington 43764; Letitia VanHorn, 6950 Number 8 Hollow Road, New Lexington 43764; B. Jane VanHorn, 4246 State Route 37 E, New Lexington 43764; Marth Brame, 3636 Township Road 221 SE, New Lexington 43764; Lori Tokie, P.O. Box 925, New Lexington 43764 Form 990, Part VI, Section B, Line 11b The 990 is reviewed by the Treasurer after being prepared by a member as a volunteer. Copies of this 990 are provided to the other officers and the trustees by personal delivery by the Treasurer and Co-treasurer for their review. Form 990, Part VI, Section C, Line 19 None were requested.