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Nonprofit · EIN 31-6229734

ELMA M LAPP FOUNDATION

Tax-exempt · CINCINNATI, OH 45263

Financials

$2.4M$3.9M2022$1.8M$3.5M2023$3M$3.7M2024
Revenue Expenses · by fiscal year end
Financials of ELMA M LAPP FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$3,032,911$3,658,255-$625,344$44,639,143$0$44,639,143
September 30, 2024990$1,815,467$3,541,222-$1,725,755$45,271,686$0$45,271,686
September 30, 2023990$2,362,806$3,908,564-$1,545,758$46,998,429$0$46,998,429
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$0
Investment income
$3,032,911
Net gain from sales of assets
$1,164,478
Other revenue
$0

Expenses

Grants and similar amounts paid
$3,467,336
Compensation of officers, directors and key employees
$158,255
Salaries, compensation and benefits (total)
$158,255
Professional fundraising fees
$0
Accounting fees
$1,470
Program services (functional)
$3,491,074
Management and general (functional)
$167,181

Balance sheet and other

Total assets, start of year
$45,271,686
Total assets, end of year
$44,639,143
Total liabilities, end of year
$0
Net assets, end of year
$44,639,143
Publicly traded securities
$44,051,078
Net assets without donor restrictions
$44,639,143
Gross receipts
$8,427,014
Employees
0
Year formed
1982
State of legal domicile
OH

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.

NameTitleHours / weekCompensation
FIFTH THIRD BANK N ATRUSTEE
Institutional trustee
1$158,255
990 for the year ended September 30, 2024: 1 people
NameTitleHours / weekCompensation
FIFTH THIRD BANK N ATRUSTEE
Institutional trustee
–$143,441
990 for the year ended September 30, 2023: 1 people
NameTitleHours / weekCompensation
FIFTH THIRD BANK N ATRUSTEE
Institutional trustee
1$131,837

Address and contacts

Address (IRS master file)
PO BOX 630858, CINCINNATI, OH 45263-0858
In care of
% FIFTH THIRD BANK TRUSTEE
Principal officer (990 for 2024)
FIFTH THIRD BANK NA, PO BOX 630858, CINCINNATI, OH 45243
Signed the 990
MATTHEW CAROTHERS, Trustee
Phone
(513) 534-5310
Return prepared by
PWC US TAX LLP

Mission

TRUST ASSETS ARE INVESTED TO PROVIDE INCOME TO BE DISTRIBUTED TO THE CHARITIES NAMED IN THE GOVERNING DOCUMENT.

990 for the year ended September 30, 2025

Program accomplishments

  • UNIVERSITY OF CINCINNATI
    Expenses $2,327,385 · grants $2,311,558
  • CINCINNATI MUSEUM ASSOCIATION
    Expenses $387,897 · grants $385,260
  • CINCINNATI SYMPHONY ORCHESTRA
    Expenses $387,896 · grants $385,259
  • Expenses $387,896 · grants $385,259

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.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 15, 2027Not due yet
2024September 30, 2025February 16, 2026990 on file
2023September 30, 2024February 17, 2025990 on file

IRS record

EIN
31-6229734
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type I
Exempt since
2017
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$44,639,143
Income (IRS master file)
$8,427,014

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$3,032,911$3,658,255$44,639,143XML
990September 2024$1,815,467$3,541,222$45,271,686XML
990September 2023$2,362,806$3,908,564$46,998,429XML
990September 2022$2,777,654$3,617,674$48,551,204IRS
990September 2021–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 31-6229734).

Questions about ELMA M LAPP FOUNDATION

What is the EIN of ELMA M LAPP FOUNDATION?
The employer identification number (EIN) of ELMA M LAPP FOUNDATION is 31-6229734.
Is ELMA M LAPP FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
Which annual return does ELMA M LAPP FOUNDATION 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 ELMA M LAPP FOUNDATION 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 ELMA M LAPP FOUNDATION 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 ELMA M LAPP FOUNDATION?
The 990 for the year ended September 30, 2025 names FIFTH THIRD BANK NA.
Who are the officers and directors of ELMA M LAPP FOUNDATION?
The 990 for the year ended September 30, 2025 lists 1 person; 1 received compensation from the organization, the highest $158,255 (FIFTH THIRD BANK N A, TRUSTEE).
How much revenue does ELMA M LAPP FOUNDATION have?
On its 990 for the year ended September 30, 2025 it reported revenue of $3,032,911, expenses of $3,658,255 and total assets of $44,639,143 at year end.

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