COUNTY CORP

Financials

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended September 30, 2025, highest compensation first.

Address and contacts

Address (IRS master file)

130 W 2ND ST STE 1420, DAYTON, OH 45402-1502

Principal officer (990 for 2024)

STEPHEN NAAS, 130 W 2ND STREET 1420, DAYTON, OH 45402

Signed the 990

STEPHEN NAAS, PRESIDENT

Phone

(937) 225-6328

Return prepared by

CLARK SCHAEFER HACKETT & CO

Mission

TO IMPROVE OUR GREATER DAYTON-MONTGOMERY COUNTY COMMUNITY BY OFFERING AFFORDABLE HOUSING AND ECONOMIC PROGRAMS FOR RESIDENTS AND SMALL BUSINESSES.

Program accomplishments

• AFFORDABLE RENTAL AND HOMEOWNERSHIP PROGRAMS: COUNTY CORP STARTED PHASE III OF THE PATHWAYS TO HOMEOWNERSHIP PROGRAM IN FISCAL 2025. PHASES I AND II WERE COMPLETED IN PRIOR YEARS RESULTING IN THE SALE OF 19 SINGLE FAMILY HOMES WHICH WERE SOLD TO FIRST-TIME HOMEBUYERS. IN 2022, COUNTY CORP ESTABLISHED DAYTON CENTURY HOMES LLC TO ACQUIRE 100 SINGLE FAMILY HOMES AND THREE UNIMPROVED RESIDENTIAL LOTS, ALL LOCATED WITHIN THE CITY LIMITS OF DAYTON. THESE HOMES WERE ORIGINALLY DEVELOPED AS A LIHTC FUNDED LEASE-TO-PURCHASE COMMUNITY PROVIDING HOMEOWNERSHIP OPPORTUNITIES FOR THE RESIDENTS. THOSE RESIDENTS THAT DO NOT PURSUE HOMEOWNERSHIP WILL REMAIN AS TENANTS.AS OF THE END OF THE FISCAL YEAR, 10 OF THESE HOMES HAVE BEEN SOLD TO QUALIFYING FIRST-TIME-HOMEBUYER TENANTS.IN JULY 2025, COUNTY CORP ACQUIRED CONTROL OF THE 33-UNIT SCATTERED SITE SINGLE FAMILY COMMUNITY KNOWN AS THE RISING AT PHOENIX, LLC, ALSO IN DAYTON. THESE HOMES WERE ORIGINALLY DEVELOPED AS A LIHTC FUNDED LEASE-TO-PURCHASE COMMUNITY PROVIDING HOMEOWNERSHIP OPPORTUNITIES FOR THE RESIDENTS. THOSE RESIDENTS THAT DO NOT PURSUE HOMEOWNERSHIP WILL REMAIN AS TENANTS. AS OF THE END OF THE FISCAL YEAR, ZERO (0) OF THESE HOMES HAVE BEEN SOLD.COUNTY CORP IS A PROVIDER OF AFFORDABLE HOUSING RENTALS IN MONTGOMERY COUNTY, OHIO WHICH SERVES LOW- AND MODERATE-INCOME HOUSEHOLDS AND HOUSEHOLDS CONSIDERED SPECIAL POPULATIONS: HOMELESS, DISABLED VETERANS, THOSE RECOVERING FROM ADDICTION, AND THOSE WITH ACCESSIBILITY NEEDS.FROM TIME TO TIME, COUNTY CORP WILL SELL UNITS FROM ITS LONG-TERM RENTAL PORTFOLIO IN AN EFFORT TO ADVANCE HOMEOWNERSHIP OPPORTUNITIES. DURING THE FISCAL YEAR, NO HOMES WERE SOLD TO FIRST TIME HOMEBUYERS.TAX CREDIT FUNDED DEVELOPMENT OF NEW AND PRESERVATION OF EXISTING AFFORDABLE HOUSING: COUNTY CORP SERVES AS SPONSOR, MANAGING MEMBER, DEVELOPER AND/OR GENERAL PARTNER IN SEVERAL AFFORDABLE HOUSING COMMUNITIES. THESE HOUSING DEVELOPMENTS INCLUDE NEW CONSTRUCTION AND PRESERVATION OF EXISTING AFFORDABLE UNITS LOCATED WITHIN MONTGOMERY COUNTY OHIO AND THROUGHOUT THE BALANCE OF THE STATE OF OHIO. DEVELOPMENTS FUNDED PRIMARILY WITH LOW-INCOME HOUSING TAX CREDITS INVOLVE COUNTY CORP ESTABLISHING A SINGLE PURPOSE ENTITY FOR EACH DEVELOPMENT. SINCE 2009, THESE DEVELOPMENTS INCLUDE PROJECTS KNOWN AS BRANDT MEADOWS (55-UNITS), CAMBRIDGE HOUSE APARTMENTS (45-UNITS), HEMPSTEAD LANDING (40-UNITS), WOLF CREEK HOMES (27-UNITS), DARBY RUN (50-UNITS), THE LOFTS AT KETTERING TOWN CENTER (51-UNITS), CJ MCLIN SENIOR APARTMENTS (46-UNITS), PARKWAY LOFTS (43-UNITS), AND THE FOLLOWING COMMUNITIES UNDER CONSTRUCTION: CAMBRIDGE HOUSE II (47-UNITS), ROBERTS RUN LANDING (76-UNITS), BLACKBURN LANDING (50-UNITS), THE MEADOWS (76-UNITS), PAINT CREEK CROSSING (54-UNITS), AND AT MAIN (63-UNITS).THE REVENUE REPRESENTS DEVELOPER FEES AND INTEREST INCOME ON LOANS AND THE EXPENSE REPRESENTS INTEREST RELATED TO THESE PROJECTS.
  Expenses $2,064,476 · grants $302,400 · revenue $2,173,810
• HOME IMPROVEMENT GRANT PROGRAMS:COUNTY CORP ADMINISTERS A VARIETY OF HOME IMPROVEMENT GRANT PROGRAMS WITH THE INTENDED PRIMARY OUTCOME BEING THE RENOVATION OF SINGLE FAMILY, OWNER-OCCUPIED HOMES THROUGHOUT MONTGOMERY COUNTY. FUNDING FROM A VARIETY OF LOCAL, STATE, AND FEDERAL SOURCES IN ADDITION TO PHILANTHROPIC FUNDING FROM DONATIONS AND FOUNDATIONS ENABLE COUNTY CORP TO ASSIST THESE HOUSEHOLDS. THESE INCLUDE:A. EMERGENCY ASSISTANCE AND ACCESSIBILITY PROGRAM TO ASSIST HOUSEHOLDS EARNING AT OR BELOW 80% OF THE AREA MEDIAN INCOME ("AMI"). FOR EMERGENCY ASSISTANCE FOR REPAIRS OR ACCESSIBILITY IMPROVEMENTS, HOMEOWNERS CAN APPLY FOR A GRANT UP TO $10,000. THIS PROGRAM IS AVAILABLE TO RESIDENTS WHO LIVE IN MONTGOMERY COUNTY BUT OUTSIDE THE CITIES OF KETTERING AND DAYTON. B. FUNDING PROVIDED BY THE OHIO DEPARTMENT OF DEVELOPMENT FOR EMERGENCY REPAIRS AND ACCESSIBILITY MODIFICATIONS. THIS FUNDING IS AVAILABLE TO ASSIST HOUSEHOLDS AT 50% OF THE AREA MEDIAN INCOME OR LESS WHO RESIDE IN MONTGOMERY COUNTY. THE MAXIMUM AMOUNT OF ASSISTANCE AVAILABLE PER HOUSEHOLD IS $10,000. ADDITIONAL CDBG FUNDING WAS ALSO PROVIDED BY MONTGOMERY COUNTY AND CITY OF DAYTON FOR THIS PROGRAM.C. CITY OF MIAMISBURG OWNER OCCUPIED HOME REPAIR & IMPROVEMENT PROGRAM MADE POSSIBLE BY FUNDING MADE AVAILABLE BY MONTGOMERY COUNTY AND THE CITY OF MIAMISBURG. THIS FUNDING WAS PROVIDED TO RESIDENTS IN THE CITY WITH HOUSEHOLD INCOME AT OR BELOW 80% OF THE AREA MEDIAN INCOME. THE MAXIMUM AMOUNT OF ASSISTANCE IS $10,000. D. ARPA PROGRAMS WITH THE CITY OF DAYTON - PROVIDED FUNDS FOR OWNER OCCUPIED REPAIRS AND IMPROVEMENTS WITH A MAXIMUM DISBURSEMENT OF $25,000, WITH THE APPROVED EXCEPTION OF UP TO $75,000. WITH A FOCUS ON QUALIFIED CENSUS TRACTS IN THE FOLLOWING NEIGHBORHOODS: WOLF CREEK, CARILLON, EDGEMONT, MIAMI CHAPEL, FIVE OAKS, AND OLD NORTH DAYTON. ARPA FUNDS WERE ALSO PROVIDED FOR THE CONSTRUCTION OF 4 MARKET RATE HOMES TO BE SOLD IN THE WOLF CREEK NEIGHBORHOOD. THESE HOMES WERE UNDER CONSTRUCTION BUT NOT YET COMPLETED AS OF THE END OF THE REPORTING PERIOD.E. FUNDING WAS PROVIDED FOR THE STATE OF OHIO LEAD SAFE OHIO PROGRAM THROUGH MONTGOMERY COUNTY AND WAS USED FOR THE REMEDIATION, ABATEMENT AND MITIGATION OF LEAD CONTAMINATION.FINANCED OR FACILITATED 93 LOANS AND/OR GRANTS USED TO REHABILITATE RESIDENTIAL PROPERTIES. THE ORGANIZATION ALSO SERVICED 194 LOANS.
  Expenses $3,230,331 · grants $2,576,184 · revenue $4,739
• YOUTHBUILD/AMERICORPS PROGRAM:YOUTHBUILD IS AN EDUCATIONAL AND WORKFORCE DEVELOPMENT PROGRAM SERVICING OPPORTUNITY YOUTH AGES 16-22 INCLUDING AT-RISK AND JUSTICE-INVOLVED YOUNG ADULTS. THE PROGRAM ASSISTS PARTICIPANTS IN IMPROVING THEIR LITERACY AND NUMERACY SKILLS BY AT LEAST ONE EDUCATIONAL FUNCTIONING LEVEL, AND EARNING A HIGH SCHOOL DIPLOMA, AND COMPLETING OCCUPATIONAL TRAINING AND INDUSTRY RECOGNIZED CERTIFICATIONS IN THE CONSTRUCTION, ADVANCED MANUFACTURING OR HEALTHCARE FIELD. IN 2023 AND 2025, COUNTY CORP WAS AWARDED A DEPARTMENT OF LABOR YOUTHBUILD GRANT IN THE AMOUNT OF $1,500,000 EACH WHICH PROVIDED FUNDING FOR 40 MONTHS TO PREPARE OPPORTUNITY YOUTH FOR THE WORKFORCE OR HIGHER EDUCATION AND FOLLOW-UP AND MONITORING OF THEIR PROGRESS. ALL STUDENTS IN THE PROGRAM ARE THEN AIDED IN JOB PLACEMENT OR MOVE ON TO POST-SECONDARY EDUCATION. THE YOUTHBUILD STUDENTS WILL LEARN JOB READINESS AND CONSTRUCTION, ADVANCED MANUFACTURING OR HEALTHCARE SKILLS WHILE WORKING WITH TRADE PROFESSIONALS CONSTRUCTING A SINGLE-FAMILY HOME OR VOLUNTEERING IN HOSPITALS OR NURSING HOMES OR MANUFACTURING COMPANIES IN THE AREA. COUNTY CORP CONTRACTED WITH ADMINISTRATORS AND TEACHERS FOR THE PROGRAM. COUNTY CORP WAS AWARDED AN AMERICORPS GRANT FOR THE 2023-2024 GRANT YEAR IN THE AMOUNT OF $88,889 , AND THE SAME AMOUNT FOR THE 2024-2025 GRANT YEAR. YOUTHBUILD USA'S AMERICORPS PROGRAM WORKS TOGETHER WITH THE DEPARTMENT OF LABOR YOUTHBUILD PROGRAM TO HELP MEMBERS EARN THEIR HIGH SCHOOL DIPLOMA WHILE COMPLETING SERVICE HOURS IN THE CONSTRUCTION OR HEALTHCARE FIELDS. ONCE THE MEMBERS HAVE COMPLETED THEIR SERVICE HOURS, THEY EARN AN EDUCATION AWARD TO AID IN THEIR SECONDARY EDUCATION OR APPRENTICESHIP PROGRAMS THEY MAY PURSUE AFTER THEY COMPLETE THE PROGRAM. THE DOL YOUTHBUILD GRANT AND THE YOUTHBUILD USA AMERICORPS GRANTS ARE COMPLIMENTED WITH ADDITIONAL FUNDING FROM PARTNERS OF THE COMMUNITY VIA MATCH AND LEVERAGED FUNDS. THESE COMBINED RESOURCES ALLOW COUNTY CORP TO EXPAND THE EDUCATIONAL, WORKFORCE DEVELOPMENT, SERVICE, AND SERVICES AVAILABLE TO YOUTHBUILD PARTICIPANTS. THESE PROGRAMS HAVE ASSISTED 70 STUDENTS WITH THE 2023 GRANT AND 66 WITH THE 2025 GRANT.
  Expenses $879,921
• HOUSING, FINANCIAL COUNSELING, AND DOWN PAYMENT ASSISTANCE:THE HOMEOWNERSHIP CENTER IS A PROGRAM OF COUNTY CORP AND SERVES AS A HUD-APPROVED HOUSING COUNSELING AGENCY. THE AGENCY PROVIDES HOUSING AND FINANCIAL COUNSELING INDIVIDUALLY AND IN GROUP SETTINGS. HOUSING COUNSELING INCLUDES EDUCATION AND GUIDANCE ABOUT THE HOME PURCHASE PROCESS, PREPARATION FOR MORTGAGE READINESS, FINANCIAL LITERACY, AND RESOURCES TO SUPPORT SUSTAINABLE HOMEOWNERSHIP. THE AGENCY PROVIDES SERVICES TO EXISTING HOMEOWNERS EXPERIENCING MORTGAGE DIFFICULTY, INCLUDING EDUCATION AND GUIDANCE REGARDING OPTIONS TO AVOID FORECLOSURE, FACILITATING PAYMENT ARRANGEMENTS WITH LENDERS, EXPLORING ALTERNATIVE FINANCING, AND LONG-TERM GOALS FOR SUSTAINABILITY. THE AGENCY ADMINISTERS VARIOUS DOWN PAYMENT ASSISTANCE FUNDS ON BEHALF OF GOVERNMENTAL AND NON-PROFIT AGENCIES. THE DOWN PAYMENT ASSISTANCE TYPICALLY SUPPORTS LOW- AND MODERATE-INCOME HOUSEHOLDS IN ACHIEVING HOMEOWNERSHIP, THOUGH IT CAN ALSO ENCOURAGE HOMEOWNERSHIP IN AREAS WHICH HAVE EXPERIENCED SYSTEMIC AND/OR LONG-TERM DISINVESTMENT. THE CITY OF DAYTON PROVIDED ARPA FUNDS TO ASSIST HOMEBUYERS WITH A DOWN PAYMENT ASSISTANCE LOAN. THE MAXIMUM LOAN AMOUNT WAS UP TO $10,000 PER HOMEBUYER AND IT WAS STRUCTURED AS A 5 YEAR FORGIVABLE DOWN PAYMENT ASSISTANCE LOAN FOR QUALIFYING BUYERS.MEN'S GATEWAY SHELTER: THE ORGANIZATION LEASES A FACILITY KNOWN AS THE MEN'S GATEWAY SHELTER LOCATED AT 1921 SOUTH GETTYSBURG ROAD IN DAYTON AND DELEGATES THE MANAGEMENT OF THE SHELTER TO A THIRD PARTY. THE FACILITY PROVIDED AREA HOMELESS MEN 24-HOUR SHELTER WITH 178 BEDS AND 60 EMERGENCY COTS. THE ORGANIZATION MANAGED A RESERVE ACCOUNT, FUNDED BY LOCAL GOVERNMENTS FOR THE REPLACEMENT OF MAJOR SYSTEMS OF THE BUILDING. THE LEASEHOLD IMPROVEMENTS THIS YEAR WERE $137,841. THE VALUE OF THE DONATED FACILITIES OF $273,000 HAS BEEN RECOGNIZED.RESIDENTIAL HOME WEATHERIZATION PROGRAM:FUNDING PROVIDED FROM THE LOCAL UTILITY SERVICE PROVIDERS ENABLES COUNTY CORP TO PROVIDE ASSISTANCE TO HOUSEHOLDS AT OR BELOW 80% OF THE AREA MEDIAN INCOME TO ADDRESS ISSUES RELATED TO WEATHERIZATION, INSULATION, HVAC AND WATER HEATER REPAIR/REPLACEMENT AND SUPPORTING OF THE ADDITIONAL EXPENSE OF UPGRADING MECHANICAL AND BUILDING COMPONENTS FROM STANDARD GRADE TO ENERGY-STAR RATED EQUIPMENT IN HOUSING UNITS WITH NATURAL GAS HEATING. DISBURSED 15 GRANTS IN CONJUNCTION WITH RESIDENTIAL REHABILITATION AND RENTAL AND HOME OWNERSHIP PROJECTS.HOUSING TRUST & COMMUNITY DEVELOPMENT FINANCIAL INSTITUTION PROGRAMS:PROVIDED FUNDING FOR LOW- AND MODERATE-INCOME HOUSING UNITS IN MONTGOMERY COUNTY. PROJECTS INCLUDED ACQUISITION, REHABILITATION, AND CONSTRUCTION OF HOUSING UNITS. FINANCED OR FACILITATED LOANS AND/OR GRANTS IMPACTING 51 HOUSING UNITS, 4 OF WHICH WERE USED TO REHABILITATE RESIDENTIAL PROPERTIES. THE REMAINING 47 UNITS WERE ASSOCIATED WITH A LOW-INCOME HOUSING TAX CREDIT PROJECT LOAN. THE ORGANIZATION ALSO SERVICED 89 LOANS. MONTGOMERY COUNTY LAND REUTILIZATION CORPORATION: THE ORGANIZATION CONTRACTED WITH THE MONTGOMERY COUNTY LAND REUTILIZATION CORP TO ACCESS COUNTY CORP RESOURCES. LOAN SERVICING FOR MONTGOMERY COUNTY:SERVICED ONE CDBG LOAN PORTFOLIO CREATED WITH FUNDING FROM MONTGOMERY COUNTY (OUTSIDE THE CITY OF DAYTON). PORTFOLIO OF 10 LOANS.
  Expenses $1,170,907 · grants $63,101 · revenue $719,026

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

IRS record

EIN

31-0978908

Tax-exempt status

501(c)(3): Charitable, religious, educational or scientific organization

Foundation status

Publicly supported organization (170(b)(1)(A)(vi))

Donations deductible (Pub 78)

Public charity, 50% deduction limit

Exempt since

1980

Accounting year ends

September

Files

Form 990 or 990-EZ

Category (NTEE)

Housing and shelter (L210)

Assets (IRS master file)

$27,882,804

Income (IRS master file)

$11,528,477

Filing history

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.

Questions about COUNTY CORP

What is the EIN of COUNTY CORP?

The employer identification number (EIN) of COUNTY CORP is 31-0978908.

Is COUNTY CORP tax-exempt?

Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.

Are donations to COUNTY CORP tax-deductible?

Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).

Which annual return does COUNTY CORP file?

Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.

When is the next return of COUNTY CORP due?

The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.

When did COUNTY CORP last file with the IRS?

The latest return in the IRS public files is the 990 for the year ended September 2025.

Who is the principal officer of COUNTY CORP?

The 990 for the year ended September 30, 2025 names STEPHEN NAAS.

Who are the officers and directors of COUNTY CORP?

The 990 for the year ended September 30, 2025 lists 27 people; 6 received compensation from the organization, the highest $185,996 (MIKE GRAUWELMAN, EXECUTIVE DIRECTOR LAND BANK).

How much revenue does COUNTY CORP have?

On its 990 for the year ended September 30, 2025 it reported revenue of $11,232,751, expenses of $8,083,341 and total assets of $27,882,804 at year end.

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