The Disability Foundation Inc

What it reported doing in 2024

Once again, it is a pleasure to present our annual report. Fiscal Year 2025 was year of growth as we welcomed 169 new participants to our family of trusts. We grew to 958 active accounts in 56 Ohio counties (up from 51 in 2024.)We take our nonprofit role very seriously. We are here to help our community by assisting in understanding options to protect public benefits. We have a responsibility to educate. Our reach is continually growing as we expand across Ohio. Every week we hear from families, providers and attorneys who need a pooled special needs trust that come to us because they trust us. They hear from their peers that we are easy to work with, listen to their questions seriously and fulfill our fiduciary responsibilities to protect their trust to make sure they are used in accordance with regulations, protecting their ability for quality of life.Deposits to accounts totaled 9.3 million dollars, putting our beneficiaries funds under the protection of our trusts. The careful administration of the trusts is always our focus, as we distributed 5 million dollars back to our beneficiarys benefit.As you review the information in our report, we hope you will see why we are proud of the work we do and how it helps enrich the lives of our beneficiaries. Our trusts foster independence; help create a sense of security and combat isolation. Our investment trustee, KeyBank, demonstrates that same dedication in their fiduciary role. The ability to make a deposit into a trust at a local KeyBank branch is a tremendous benefit afforded to our partners.We remain tremendously grateful to the attorneys, financial advisors, families, individuals living with disabilities, professional organizations, probate courts, advocacy groups, and other foundations we serve. The work we do is a collective effort, and there is much to be grateful for this year.2025 Highlights We are now in 56 counties across Ohio, up from 51 last year. Created instructional videos How to Read the KeyBank Statement and How to Request a Distribution and placed them on our website. Marketing materials have been updated with critical information and a fresher look. For the first time since 2005 (20 years ago) we revised our fee schedule. Although it necessitated a small increase, it assures our service viability for many years to come.

Financial Efficiency

• Mission deployment rate: 54.8%; rating input score 55
• Program expense ratio: 85.2%; rating input score 85
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Limited
• Related-party transparency: Limited

Accountability

• Independent voting board: 94.4%; rating input score 94; 25th percentile among comparable filings
• Governance controls: 6 of 9 controls in place; rating input score 75
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Limited
  • Other executive compensation review process: Fail
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Fail
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: 36%; rating input score 87; 87th percentile among comparable filings
• Total-asset coverage ratio: 4.25; rating input score 82; 82nd percentile among comparable filings
• Liabilities to assets ratio: 0.01; rating input score 72; 72nd percentile among comparable filings
• Officer compensation ratio: 0.6%; rating input score 60; 60th percentile among comparable filings

Growth

• Program expense growth: 8% per year; rating input score 100; 55th percentile among comparable filings
• Revenue growth: 5.5% per year; rating input score 100; 47th percentile among comparable filings
• Asset growth: 10.3% per year; rating input score 100; 60th percentile among comparable filings