2026-09-21T09:04:26+00:00 2025-12-31 331498605 PLANTE & MORAN PLLC 995 YARD STREET SUITE 450 GRANDVIEW HEIGHTS OH 43212 990 2025-01-01 341696794 HATTIE LARLHAM FOUNDATION HATT 3302742272 9772 DIAGONAL ROAD MANTUA OH 44255 STEPHEN COLECCHI CEO 3302742272 2026-09-21 true AMY TOPALOV CPA P00796388 6148493000 2026-09-17 2025 STEPHEN COLECCHI 9772 DIAGONAL ROAD MANTUA OH 44255 31537419 false X WWW.HATTIELARLHAM.ORG X 1991 OH THE HATTIE LARLHAM FOUNDATION SUPPORTS THE IMPORTANT SERVICES AND PROGRAMS AT HATTIE LARLHAM. 11 10 0 10 0 0 2303544 8505797 103611 112895 554931 5539694 -49722 -37869 2912364 14120517 0 0 0 0 0 0 0 832045 733293 832045 733293 832045 2179071 13288472 28882732 39239990 12774 25675 28869958 39214315 BECAUSE WE BELIEVE LIFE IS SACRED, HATTIE LARLHAM ENHANCES THE QUALITY OF LIFE FOR PEOPLE WITH DISABILITIES AND THEIR FAMILIES THROUGH OUR COMMITMENT TO COMFORT, JOY AND ACHIEVEMENT. false false 0 0 0 THE FOUNDATION PLAYS A VITAL ROLE IN CONNECTING DONORS, VOLUNTEERS, AND COMMUNITY MEMBERS TO THE MISSION OF HATTIE LARLHAM. THE FOUNDATION'S SIGNATURE FUNDRAISING EVENTS, INCLUDING $5 FRIDAYS, THRIVEK ALL ABILITIES SERIES, HOME RUN FOR HATTIE LARLHAM, THE HATTIE LARLHAM GOLF CLASSIC, AND THE BRIGHT & BLUE GALA. THOSE RAISED FROM THESE EVENTS, IN ADDITION TO OTHER DOLLARS RAISED THROUGHOUT THE YEAR, MAKE A SIGNIFICANT IMPACT IN THE LIVES OF THE PEOPLE HATTIE LARLHAM SERVES THROUGH ITS PROGRAMS AND SERVICES. 0 0 112895 THE FOUNDATION OWNS SEVERAL PROPERTIES THAT ARE LEASED TO CLIENTS OF HATTIE LARLHAM CENTER FOR CHILDREN WITH DISABILITIES. BASED ON OHIO DEPARTMENT OF DEVELOPMENTAL DISABILITIES RULE, HLCCD AS THE PROVIDER IS NOT ALLOWED TO OWN PROPERTY THAT IS LEASED TO ITS CLIENTS, THEREFORE THE FOUNDATION IS THE OWNER AND LESSOR. THE RENTAL IS NET AFTER EXPENSES. 0 true true false false false false false false false true true true false false true true false true false false false false false false true false false false false true false false false false false false false false false false true false false false false true false false false false true 0 1 true 0 false false false false false true true false false false false false false X 11 10 false false false false false false false true true false false false true true true true true true false false false false X RICK BRADLEY 3308406868 9772 DIAGONAL ROAD MANTUA OH 44255 BRUCE HEAREY PRESIDENT 5.0 0 X X 0 0 0 CHRIS BAKER SECRETARY 1.0 0 X X 0 0 0 GREG MCDONALD TREASURER 1.0 0 X X 0 0 0 RONALD KOTKOWSKI VICE PRESIDENT 1.0 0 X X 0 0 0 STEPHEN COLECCHI CEO 5.0 45.0 X X 0 362922 39302 ADRIENNE VICHILL DIRECTOR 1.0 0 X 0 0 0 CLAUDIA AMRHEIN DIRECTOR 1.0 0 X 0 0 0 DR CHRISTINA HARDESTY DIRECTOR 1.0 0 X 0 0 0 JULIE BRANDEL DIRECTOR 1.0 0 X 0 0 0 LANCE JOHNSON DIRECTOR 1.0 0 X 0 0 0 LORA LEWIS DIRECTOR 1.0 0 X 0 0 0 JOHN KEVERKAMP CFO 5.0 45.0 X 0 220273 46130 MARY HOROSZKO CHIEF DEVELOPMENT OFFICER 35.0 15.0 X 0 211253 21035 0 794448 106467 0 false true false 0 572753 7933044 1023840 8505797 RENTAL FROM AFFILIATE 623990 112895 112895 0 0 0 0 112895 494993 494993 0 0 22388634 17343933 5044701 0 5044701 5044701 35100 572753 72969 -37869 -37869 0 0 0 0 0 14120517 112895 0 5501825 799901 799901 0 0 0 0 32095 32095 FOREIGN/DOMESTIC TAXES 49 49 0 0 0 0 832045 0 0 832045 1415077 393374 1019207 2663930 14206 256020 0 0 0 6958000 1438891 558665 895693 880226 25538549 28088440 0 0 0 28882732 39239990 0 12774 25675 12774 25675 X 11683243 17834587 17186715 21379728 28869958 39214315 28882732 39239990 X 13288472 -3016470 72355 X X false true true false X 3965829 1687017 1370278 2303544 8505797 17832465 0 0 0 0 3965829 1687017 1370278 2303544 8505797 17832465 1859202 15973263 403885 284473 429680 495605 494993 2108636 0 0 60676 25431 8349 14108 35100 143664 20084765 414273 0.79529 0.7196 X SCHEDULE A, PART II, LINE 10 OTHER INCOME DESCRIPTION - FUNDRAISING INCOME, COLUMN A - 60676.0, COLUMN B - 25431.0, COLUMN C - 8349.0, COLUMN D - 14108.0, COLUMN E - 35100.0, COLUMN F - 143664.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17022934 2455286 19478220 14549000 2473934 17022934 12233062 2315938 14549000 15511771 -3278709 12233062 13515259 1996512 15511771 0.0 0.5479 0.4521 false false 197212 197212 1129487 512802 616685 112192 45863 66329 880226 CLOSELY-HELD EQUITY INTERESTS FINANCIAL DERIVATIVES REINHART FOUNDATION 6787201 F INTERNATIONAL 4114534 F SMALL CAP VALUE 2676317 F GIFT ANNUITY ACCOUNT 9444 F DAVID D MYERS GIFT ACCOUNT 343975 F CAPITAL CAMPAIGN GIFT ACCOUNT 123907 F INTER-TERM FIXED INCOME 2698816 F AKRON COMMUNITY FOUNDATION 36955 F LARGE CAP VALUE 10855460 F WITHERSPOON TRUST 305754 F CLEVELAND FOUNDATION 136077 F 28088440 FEDERAL INCOME TAXES DUE TO AFFILIATES 25675 25675 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS THE ORGANIZATION HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. UNDER THIS POLICY, AS APPROVED BY THE BOARD OF DIRECTORS, THE ENDOWMENT ASSETS ARE INVESTED IN A PART V, LINE 4: MANNER THAT IS INTENDED TO PRODUCE RESULTS THAT EARN A RESPECTABLE, LONG-TERM, RATE OF RETURN. THE ORGANIZATION SETS AN ANNUAL SPENDING POLICY FOR ASSETS IN THE ENDOWMENT. THE ORGANIZATION'S GOAL IS TO LIMIT ANNUAL SPENDING FROM THE ENDOWMENT WITHIN THE SAFE HARBOR GUIDELINES AS ESTABLISHED IN THE OHIO REVISED CODE. THE TARGET PERCENTAGE WILL BE 5% OF THE AVERAGE ENDOWMENT VALUATION CALCULATED AS FOLLOWS, 5% OF THE AVERAGE VALUATION FOR THE PREVIOUS THREE YEARS USING THE ROLLING 12 QUARTER VALUATIONS. VARIANCE FROM THIS TARGET MAY OCCUR WITHIN THE GUIDELINES OF THE OHIO REVISED CODE, CONSIDERATION MUST BE GIVEN TO THE ORGANIZATION'S MISSION, THE MARKETS, THE ECONOMY, FUNDRAISING SUCCESS AND THE DONOR'S GUIDELINES. VARIANCE FROM THIS TARGET REQUIRES A MAJORITY VOTE BY THE FOUNDATION BOARD. THE ORGANIZATION CONSIDERS THE LONG-TERM EXPECTED RETURN ON ITS ENDOWMENT WHEN APPROVING FUNDS FOR SPENDING. THIS IS CONSISTENT WITH THE ORGANIZATION'S OBJECTIVE TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS HELD IN PERPETUITY OR FOR A SPECIFIED TERM AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS AND INVESTMENT RETURN. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS SINCE THE ORGANIZATION IS EXEMPT FROM SUCH TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. BRIGHT & BLUE GALA 395175 381975 13200 35876 1600 10024 GOLF OUTING 146617 124717 21900 1750 8194 3448 3472 1 66061 66061 0 6753 1852 607853 572753 35100 1750 14947 39324 1600 15348 72969 -37869 false false false false false false false false false STEPHEN COLECCHI CEO 0 362922 0 0 0 0 0 14517 0 24785 0 402224 0 0 MARY HOROSZKO CHIEF DEVELOPMENT OFFICER 0 211253 0 0 0 0 0 8450 0 12585 0 232288 0 0 JOHN KEVERKAMP CFO 0 220273 0 0 0 0 0 8811 0 37319 0 266403 0 0 SCHEDULE J, PART I, LINE 3 COMPENSATION PAID TO THE ORGANIZATION'S CEO, CFO, VICE PRESIDENTS, TOP MANAGEMENT AND KEY EMPLOYEES IS ESTABLISHED BY A RELATED ORGANIZATION, INCLUDES USE OF A COMPENSATION COMMITTEE, AN INDEPENDENT COMPENSATION OR COMPENSATION COMMITTEE. HATTIE LARLHAM CENTER FOR CHILDREN WITH DISABILITIES [34-0963865], AND CONSULTANT, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD 1 1023840 MARKET VALUE 0 false false false SCHEDULE M, PART I EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED - THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY FORM 990 IS REVIEWED BY THE CFO & CONTROLLER. IT IS THEN PRESENTED TO THE ORGANIZATION'S AUDIT & FINANCE COMMITTEE BY THE TAX ACCOUNTANT/PREPARER AND CFO FOR COMMITTEE REVIEW AND APPROVAL. AFTER COMMITTEE APPROVAL, THE BOARD OF DIRECTORS THEN RECEIVES A COPY OF FORM 990 TO REVIEW/COMMENT ON PRIOR TO THE TAX RETURN BEING FILED WITH THE IRS. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY EACH MEMBER OF THE BOARD OF DIRECTORS RECEIVES TRAINING ON ETHICAL CONDUCT BY THE DIRECTOR OF CORPORATE COMPLIANCE DURING THEIR ORIENTATION TO THE BOARD AND ON AN ANNUAL BASIS. HATTIE LARLHAM DISTRIBUTES TO THE BOARD OF DIRECTORS AT THE ANNUAL MEETING AND DURING ORIENTATION THE CONFLICT OF INTEREST POLICY. EACH BOARD MEMBER HAS AN OBLIGATION TO MAKE FULL DISCLOSURE OF CONFLICTS OF INTEREST EACH YEAR THEY RECEIVE THE CONFLICT OF INTEREST POLICY AND A DECLARATION STATEMENT TO READ AND SIGN. IF A CONFLICT OF INTEREST IS REPORTED, THE DISCLOSURE IS PLACED ON THE AGENDA OF A BOARD MEETING WHERE A MOTION IS MADE TO ACKNOWLEDGE THE DISCLOSURE AND VOTE TO DETERMINE IF THE SERVICES ARE APPROPRIATE TO THE NEEDS OF THE ORGANIZATION. HATTIE LARLHAM HAS SPECIFIC POLICIES IN REGARDS TO GIFTS AND GRATUITIES AND EMPLOYMENT OF RELATIVES. THE EXECUTIVE STAFF OF HL AGENCIES MUST ALSO REPORT ANY CONFLICT OF INTEREST TO THE CEO IN REGARDS TO GIFTS, GRATUITIES, AND RELATIVES EMPLOYED AT HL UNDER AN EXECUTIVES SPAN OF CONTROL. IF A CONFLICT OF INTEREST IS REPORTED TO THE CEO, HE/SHE WILL FOLLOW THE SAME POLICY AS IT APPLIES TO THE BOARD OF DIRECTORS UNDER THE CONFLICT OF INTEREST POLICY. HL HAS A CORPORATE COMPLIANCE COMMITIEE WHICH MEETS MONTHLY TO MONITOR ALL CORPORATE COMPLIANCE ACTIVITIES. A CORPORATE COMPLIANCE EVALUATION IS COMPLETED ON AN ANNUAL BASIS BY THE DIRECTOR OF CORPORATE COMPLIANCE, A VICE PRESIDENT OF ONE OF THE HL AGENCIES, AND THE QUALITY IMPROVEMENT COORDINATOR TO DETERMINE WHICH ACTIVITIES NEED TO BE ADDRESSED. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES ADJUSTMENTS TO AFFILIATES ACCOUNTS - 72355; TOTAL - 72355; FORM 990, PART XII, LINE 2C CHANGE OF OVERSIGHT PROCESS OR SELECTION PROCESS THE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION FROM THE PRIOR YEAR. HL CENTER FOR CHILDREN WITH DISABILITIES 9772 DIAGONOL ROAD MANTUA OH 44255 340963865 RESIDENTIAL OH 501(C)(3) 3 NA false false false false false false false false false false true false false false true true false false false true