﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-13T10:54:07-00:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>371399931</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Sam Phillips CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>413 N Broadway Ave</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62881</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208559313</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The Greater Salem Area Foundation</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Brian Gansauer</InCareOfNm>
      <BusinessNameControlTxt>GREA</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>311 Roddy Road</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62881</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Brian Gansauer</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2026-07-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Sam Phillips</PreparerPersonNm>
      <PTIN>P00175787</PTIN>
      <PhoneNum>6185489033</PhoneNum>
      <PreparationDt>2026-07-13</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="990EZ" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>33780</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2961</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1987</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="990G">28832</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>150</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28682</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>33630</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>21895</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>600</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>642</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>1369</OtherExpensesTotalAmt>
      <TotalExpensesAmt>24506</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>9124</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>145276</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>4077</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>158477</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>145276</BOYAmt>
        <EOYAmt>158477</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>145276</BOYAmt>
        <EOYAmt>158477</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>145276</BOYAmt>
        <EOYAmt>158477</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Humanitarian aid in the form of financial assistance for area individuals during a time of need.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Individual grants were provided for basic housing or utility assistance, medical costs or related travel, vehicle or home repairs or payments or other needs for those approved through the required application process.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>David Coryell</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Beverly Jones</PersonNm>
        <TitleTxt>Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brian Gansauer</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>001.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Brian Gansauer</PersonNm>
        <USAddress>
          <AddressLine1Txt>311 Roddy Road</AddressLine1Txt>
          <CityNm>Salem</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62881</ZIPCd>
        </USAddress>
        <PhoneNum>6185487222</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>70333</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2280</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5899</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2961</CurrentTaxYearAmt>
        <TotalAmt>84473</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>26627</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>42895</CurrentTaxYearMinus3YearsAmt>
        <TotalAmt>69522</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>96960</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5899</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2961</CurrentTaxYearAmt>
        <TotalAmt>153995</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>153995</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1987</CurrentTaxYearAmt>
        <TotalAmt>3349</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp>
        <TotalAmt>0</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>1</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1987</CurrentTaxYearAmt>
        <TotalAmt>3349</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <TotalAmt>0</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <OtherIncome509Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>96961</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>45175</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>5899</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4361</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4948</CurrentTaxYearAmt>
        <TotalAmt>157344</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.97870</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99020</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.02130</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00980</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="990G" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <SpecialFundraisingEventsInd>X</SpecialFundraisingEventsInd>
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>Letter Campaign</Event1Nm>
        <GrossReceiptsEvent1Amt>25200</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>25200</GrossRevenueEvent1Amt>
        <Event2Nm>Swim Night</Event2Nm>
        <GrossReceiptsEvent2Amt>3632</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>3632</GrossRevenueEvent2Amt>
        <FoodAndBeverageEvent2Amt>150</FoodAndBeverageEvent2Amt>
        <GrossReceiptsTotalAmt>28832</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>28832</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>150</FoodAndBeverageTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>150</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28682</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleN documentId="990N" softwareId="25022248" softwareVersionNum="25.0.1.0"></IRS990ScheduleN>
    <IRS990ScheduleO documentId="990O" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Fees 10</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance 866</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Filing Fee 115</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Website 378</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20, Net Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Unrealized gain/loss 4,077</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>