OFNE - Foundation Center990s.foundationcenter.org/990pf_pdf_archive/316/316019723/... · Z. Foreign organizations meeting the 85% test, , O check here and attach computation E If

Form 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust

Department of the Treasury Treated as a Private Foundation Internal Revenue Service Note : The organization may be able to use a copy of this return to satisfy state reporting requirements.

OMB No 1545-0052

LOOL

For calendar year 2002, or tax year beginning OCT 1, 2002 G Check all that a I 0 Initial return 0 Final return ~ Ame

Use the IRS Name of organization

label . R U/ I / 8 /W ELEANORA ALMS Otherwise, F IFTH THIRD BANK, TRUSTEE

print Number and street (or P O box number If mall is not delivered to street address)

ortype . RUST TAX DEPARTMENT M/D #1COM31 See Specific

City or town, state, and ZIP code Instructions . INCINNATI OH 45263 H Check type of organization . M Section 501(c)(3) exempt private foundation 0 Section 4947(a)(1) nonexempt charitable trust 0 Other taxable private foundation

I Fair market value of all assets at end of year J Accounting method . M Cash (from Part ll, col. (c), line 16) 0 Other (specify) 101. $ 3 5 8 4 9 2 7 . (Part 1, column (d) must be on cash base Pad l Analysis of Revenue and Expenses (a) Revenue and (The total of amounts In columns (b), (c), and (d) may not

necessarily equal the amounts in column (a) ) expenses per books

1 Contributions, gifts, grants, etc , received Check 111~ _ FX ~ It the IoundaUon is not required to attach SUB B

2 Distributions from split-interest trusts . Interest on savings and temporary ash 74 , 420 . h Investments

4 Dividends and interest from securities 23,369 . 5a Gross rents b (Net rental income or (loss) 1

d 6a Not ga In or Qoss) horn sale of assets not on 326 904 . line 10 << , � b Gross sales price for all assets online 6a

Capital gain net income (horn Part IV, line 2)

~' 8 Net short-term

L~ 9 Income mo ficatio4p) , 1

OFNE 0a Gross sales I s reN

and allowan

,? b Less cost or od6`s 14~1

i t c Gross profit V ~. 11 Other income

12 Total . Add inn s K,

9 424 , 69 3 . "--- 13 Compensation of officers, directors, trustees, etc 44 r 895 .

14 Other employee salaries and wages 15 Pension plans, employee benefits

y 16a legal fees STMT 3 545 . b Accounting fees STMT 4 583 . CIL c Other professional fees

> 17 Interest 1s taxes S TMT 5 2 , 300 .

~~ 19 Depreciation and depletion 20 Occupancy

a 21 Travel, conferences, and meetings C 22 Printing and publications X 23 Other expenses STMT 6 200 . 0 24 Total operating and administrative a expenses . Add pines 13 through 23 48,523 . X 25 Contributions, gifts, grants paid 567 , 000 .

26 Total expenses and disbursements . Add pines 24 and 25 615 4 52 .3 .

27 Subtract line 26 from line 12 2 Excess of revenue over expenses and disbursements -190 , 830 .

b Net Investment Income (it negative, enter-a) c Ad justed net Income (r negative, enter-a)

fz~°o3-a LHA For Paperwork Reduction Act Notice, see the Instructions .

31-6019723

74,420 . STATEMENT 23 , 369 . STATEMENT 2

326,904 .

424 693 . 31 , 426 . 13 , 469 .

382 . 163 . 408 . 175 .

1 , 610 . 690 .

140 . 60 .

33 1K 966 . 14 , 557 ._ 567 000 .

33 F 966 . 581 557 .

390 727 . N/A

Form 990-PF(2002) 1 S

2002 .07000 TR U/I/8/W ELEANORA ALMS FI 031370011Ii~ ~, 12481216 739919 0313700

,andending SEP 30, 2003

A Employer Identification number

Roo^,/Sulta B Telephone number 513/579-5310

If exemption application is pending, check here D 1 . Foreign organizations, check here

Z . Foreign organizations meeting the 85% test, , O check here and attach computation

E If private foundation status was terminated Accrual under section 507(b)(1)(A), check here " D

F If the foundation is in a 60-month termination s.) under section 507(b)( 1 ) B), check here " 0

(b) Net investment (c) Adjusted net (d) Disbursements income income for charitable purposes

(cash basis only)

I NIP

31-6019723 Page 2 End of near

3,584,927 .

1,550,460 . 1,359,630 . i p~ ~~) Analysis of Changes in Net Assets or Fund Balances

1 Total net assets or fund balances at beginning of year- Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year's return)

2 Enter amount from Part 1, line 27a 3 Other increases not included m line 2 (itemize) 4 Add lines 1, 2, and 3 5 Decreases not included m line 2 (itemize) 6 Total net assets or fund balances at end of year (line 4 minus line 5) - Part II, column (b), tine 30

1,550,460 . -190,830 .

0 . 1,359,630 .

0 . ,359,630 . From 990-PF (2002)

2 2002 .07000 TR U/I/8/W ELEANORA ALMS FI 03137001 12481216 739919 0313700

Beginning of year (a) Book Value

10,036 .

1,540,424 .

1,550,460 .

1,550,460 .

0 . 1,550,460 .

Book Value

30,625 .

1,329,005 .

1,359,630 .

0 .

1,359,630 . 0 . 0 .

1,359,630 .

(c) Fair Market Value

30,625 .

3,554,302 .

223511 01 .23-03

f

TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK TRUSTEE

~~ Balance Sheets "chedschedules andamounts in medescription column should be for end-o1-year amounts only

1 Cash - non-interest-beanng 2 Sarongs and temporary cash investments 3 Accounts receivable 1

Less allowance for doubtful accounts 4 Pledges receivable 00,

Less allowance for doubtful accounts 5 Grants receivable 6 Recewables due from officers, directors, trustees, and other

disqualified persons 7 Other notes and loans receivable

Less allowance for doubtful accounts 8 Inventories for sale or use

G1 y 9 Prepaid expenses and deferred charges

10a Investments - U S and state government obligations b Investments - corporate stock c Investments -corporate bonds

11 InvesstrrenIs - land. buildings, and equipment basis

Less accurnulatcd depreciation

12 Investments - mortgage loans . 13 Investments - other STMT 7 14 Land, buildings, and equipment basis " .

Lem accumulated depreciation

15 Other assets (describe

16 Total assets to be comp leted b all filers 17 Accounts payable and accrued expenses . _ 18 Grants payable . 19 Deferred revenue 20 Loons from officers, directors, trustees, end other disqualified persons 21 Mortgages and other notes payable

J 22 Other liabilities (describe " )

23 Total liabilities add lines 17 throu gh 22 Organizations that follow SFAS 117, check here " 0

H and complete lines 24 through 26 and lines 30 and 31 .

00 24 Unrestricted W 25 Temporarily restricted . . m 26 Permanently restricted .

Organizations that do not follow SFAS 117, check here " . OX and complete lines 27 through 31 .

,°~ 27 Capital stock, trust principal, or current funds y 28 Paid-in or capital surplus, or land, bldg , and equipment fund

29 Retained earnings, accumulated income, endowment, or other funds 4' Z 30 Total net assets or fund balances _ .

3 12481216 739919 0313700 2002 .07000 TR U/I/8/W ELEANORA ALMS FI 03137001

TR U/I/8/W ELEANORA ALMS Form 990-PF 2002) FIFTH THIRD BANK TRUSTEE 31-6019723 Page 3 P~krE IY Capital Gains and Losses for Tax on Investment Income

(a) List and describe the kind(s) of property sold (e g , real estate, (b How acquired (c Date acquired (d) Date sold 2-story back warehouse, or common stock, 200 shs MLC Co ) ~' - Purchase Imo , day, yr ) (mo , day, yr ) D - Donation

1a CONVERGYS CORP P 05/10/21 05/09/03 b PROCTER & GAMBLE P 05/10/21 05/09/03 c PROCTER & GAMBLE P 05/10/21 08/13/03 d SMUCKER P 05/10/21 12/12/02 e US TREASIRY NOTE P 07/26/99 12/12/02

(e) Gross sales price (1) Depreciation allowed (g) Cost or other basis (h) Gam or (loss) (or allowable) plus expense of sale (e) plus (f) minus (g)

a 48 j 118 . 1 , 175 . 46,943 . b 89 , 096 . 4 , 093 . 85 , 003 . c 188 051 . 8 , 627 . 179 424 . d 9 , 808 . 407 . 9,401 . e 205,883 . 199,750 . 6 , 133 .

Complete only for assets showing gam in column (h) and owned by the foundation on 12/31/69 (I) Gams (Col (h) gain minus

(I) F M V. as of 12/31/69 Q) Adjusted basis (k) Excess of col (i) col . (k), but not less than -0-) or as of 12/31/69 over col (1),d any Losses (from col . (h))

a 46 , 943 . a 85,003 . c 179 424 . a 9 , 401 . e 6 , 133 .

2 Capital gam net income or (net capital loss) { If gam,; also enter m Part I, line 7 1 2 326 , 904 . If (loss ,enter-0- in Part I, line 7 1 3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6)

If gain, also enter in Part I, line 8, column (c) . If (loss), enter-0- in Part I, line 8 3 N/A

Pas~kV,. I Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income (For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income )

If section 4940(d)(2) applies, leave this part blank

Was the organization liable for the section 4942 tax on the distnbutable amount of any year in the base periods . . ~ Yes M No If 'Yes,'the organization does not qualify under section 4940(e) . Do not complete this part . 1 Enter the appropriate amount in each column for each year, see instructions before making any entries .

Base period years Adjusted qualifying distributions Net value of nonchantable-use assets Distribution ratio Calendar ear or tax ear be inmn in j4 ~'~ A (col (b) divided by col (c))

2001 497 407 . 4 , 581 , 767 . .1085623 2000 297 550 . 6 , 377 , 243 . .0466581 1sss 253,858 . 6 , 936 , 834 . .0365957 1ss8 218 078 . 5 , 581 , 896 . .0390688 1ss7 271,793 . 5,044,503 . .0538790

2 Total of pine t, column (d) 2 .2847639 3 Average distribution ratio for the 5-year base period - divide the total on line 2 by 5, or by the number of years

the foundation has been in existence if less than 5 years 3 . 0569528

4 Enter the net value of nonchantable-use assets for 2002 from Part X, line 5 1 4 1 3,669,240 .

5 Multiply line 4 by line 3 . _ [ 51 208,973 . -- -

6 Enter 1 % of net investment income (1 % of Part I, line 27b) [ 6 3,907 .

7 Add lines 5 and 6 1 7 1 212,880 .

8 Enter qualifying distributions from Part XII, line 4 1 8 ~ 581,557 . It line 8 is equal to or greater than line 7, check the box m Part VI, line 1 b, and complete that part using a 1% tax rate See the Part VI instructions

223521iD1-23-03 Form 990-PF aooz)

b If the answer is 'Yes'to line 7, has the organization furnished a copy of Form 990-PF to the Attorney General (or designate) of each state as required by General Instruction G? If "No," attach explanation 8b X

9 Is the organization claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(1)(5) for calendar year 2002 or the taxable year beginning in 2002 (see instructions for Part XIV)? If "Yes," complete Part XIV 9

10 Did any persons become substantial contributors during the tax year? it ~ves, " attach a schedule listing their names and addresses 10 11 Did the organization comply with the public inspection requirements for its annual returns and exemption application? 11 X

Web site address " N/A 12 The books are in care of " FIFTH THIRD HANK Telephone no lo- 513/579-5310

Locatedat " 38 FOUNTAIN SQUARE PLAZA, CINCINNATI, OHIO ZAP+4 .45263 13 Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF m lieu of Form 1041 - Check here " OX

and enter the amount of tax-exempt interest received or accrued during the year 10- 1 13 223531 01 -23-03 Form 990-PF (2ooz)


TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK TRUSTEE 31-6019723 Page 4

F ~I1't VI Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948 - see instructions) 1 a Exempt operating foundations described m section 4940(d)(2), check here " 0 and enter "N/A' on line 1

Date of ruling letter (attach copy of ruling letter if necessary-see Instructions) b Domestic organizations that meet the section 4940(e) requirements in Part V, check here " OX and enter 1% 1 3,907 .

of Part I, line 27b c All other domestic organizations enter 2% of line 27b . Exempt foreign organizations enter 4% of Part I, line 12, col (b)

2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0 . 3 Add lines 1 and 2 3 3 , 907 . 4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only . Others enter -0-) 4 0 . 5 Tax based on investment Income . Subtract line 4 from line 3 . If zero or less, enter-0- 5 3,907 . 6 Credits/Payments a 2002 estimated tax payments and 2001 overpayment credited to 2002 6a 4 , 421 . b Exempt foreign organizations-tax withheld at source 6h c Tax paid with application for extension of time to file (Form 8868) 6c d Backup withholding erroneously withheld 6d

7 Total credits and payments Add lines 6a through 6d 7 4 4 21 . 8 Enter any penalty for underpayment of estimated tax . Check here 0 if Form 2220 is attached 8 9 Tax due . If the total of lines 5 and 8 is more than line 7, enter amount owed _ " 9

10 Overpayment . If line 7 is more than the total of lines 5 and 8, enter the amount overpaid " 10 514 . 11 Enter the amount of line 10 to be Credited to 2003 estimated tax " 514 . Refunded " 11 0 . Pert VIr~A Statements Regarding Activities 1 a During the tax year, did the organization attempt to influence any national, state, or local legislation or did it participate or intervene in Yes NO

any political campaigns . 1a X b Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see instructions for definition) 1 b K

If the answer is "Yes" to 1 a or 1 b, attach a detailed description of the activities and copies of any materials published or distributed by the organization in connection with the activities .

c Did the organization file Form 1120-POL for this years 1 c X d Enter the amount (if arty) of tax on political expenditures (section 4955) imposed during the year

(1) On the organization " $ 0 . (2) On organization managers " $ 0 . 1 e Enter the reimbursement (if any) paid by the organization during the year for political expenditure tax imposed on organization

managers " $ 0 . 2 Has the organization engaged in any activities that have not previously been reported to the IRS 2 X

If "Yes, " attach a detailed description of the activities. 3 Has the organization made any changes, not previously reported to the IRS, in its governing instrument, articles of incorporation, or

bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes 3 K 4a Did the organization have unrelated business gross income of $1,000 or more during the year? 4a X b If 'Yes,' has d filed a tax return on Form 990-T for this years N/A 4b 5 Was there a liquidation, termination, dissolution, or substantial contraction during the years 5

1/ "Yes, " attach the statement required by General Instruction T. 6 Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either :

" By language in the governing instrument or " By state legislation that effectively amends the governing instrument so that no mandatory directions that conflict with the state law

remain in the governing instrument? 6 X 7 Did the organization have at least $5,000 in assets at any time during the years 7 X

11 "Yes, " complete Part ll, coL (c), and Part XV. 8a Enter the states to which the foundation reports or with which it is registered (see instructions) 1

OHIO

TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK TRUSTEE Part 111111 .0 Statements Regarding Activities for Which Form

31-6019723 Pages Be Required

b If any answer is 'Yes'to 1a(1)-(6), did any of the acts fad to quality under the exceptions described m Regulations section 53.4941(d)-3 or m a current notice regarding disaster assistance (see page 19 of the instructions)? N/A 1h Organizations relying on a current notice regarding disaster assistance check here

c Did the organization engage in a prior year m any of the acts described in 1a, other than excepted acts, that were not corrected before the first day of the tax year beginning in 2002? 1 c

2 Taxes on failure to distribute income (section 4942) (does not apply for years the organization was a private operating foundation defined in section 4942(j)(3) or 4942(j)(5))-

a At the end of tax year 2002, did the organization have any undistributed income (lines 6d and 6e, Part XIII) for tax year(s) beginning before 2002 Yes D No If 'Yes," list the years 10,

b Are there any years listed m 2a for which the organization is not applying the provisions of section 4942(a)(2) (relating to incorrect valuation of assets) to the year's undistributed income? (If applying section 4942(a)(2) to all years listed, answer "No' and attach statement-see instructions ) N/A 2b

e If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here

3a Did the organization hold more than a 2% direct or indirect interest in any business enterprise at any time during the year? 0 Yes ~ No

b If 'Yes,' did it have excess business holdings in 2002 as a result of (1) any purchase by the organization or disqualified persons after May 26, 1969, (2) the lapse of the 5-year period (or longer period approved by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest, or (3) the lapse of the 10-,15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine if the organization had excess business holdings in 2002 .) N/A 36

4a Did the organization invest during the year any amount in a manner that would jeopardize its charitable purposes? b Did the organization make any investment in a prior year (but after December 31, 1969) that could jeopardize its charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2002 .

5a During the year did the organization pay or incur any amount to' (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))') 0 Yes D No (2) Influence the outcome of any specific public election (see section 4955) ; or to carry on, directly or indirectly,

any voter registration dnve? ~ Yes 0 No (3) Provide a grant to an individual for travel, study, or other similar purposes? 0 Yes 0 No (4) Provide a grant to an organization other than a charitable, etc , organization described m section

509(a)(1), (2), or (3), or section 4940(d)(2)? ~ Yes ~ No (5) Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for

the prevention of cruelty to children or animals'? 0 Yes OX No

X

4b I I X

b If any answer is 'Yes'to 5a(1)-(5), did any of the transactions fad to qualify under the exceptions described in Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? N/A 5b Organizations relying on a current notice regarding disaster assistance check here 10

c If the answer is 'Yes'to question 5a(4), does the organization claim exemption from the tax because it maintained expenditure responsibility for the grant? N/A Yes No If "Yes, " attach the statement required by Regulations section 53.4945-5(d).

6a Did the organization, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contracts ~ Yes ~ No

b Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? 6b X It you answered "Yes" to 6b, also file Form 8870.

Form 990-PF R002)

223541 01-23-03


File Form 4720 ii any item is checked in the "Yes" column, unless an exception applies . 1 a During the year did the organization (either directly or indirectly)

(1) Engage m the sale or exchange, or leasing of property with a disqualified persons [--1 Yes 0 No (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? 0 Yes EKI No (3) Furnish goods, services, or facilities to (or accept them from) a disqualified persons 0 Yes EK No (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified persons ~ Yes OX No (5) Transfer any income or assets to a disqualified person (or make any of either available

for the benefit or use of a disqualified person) 0 Yes ~ No (6) Agree to pay money or property to a government officials (Exception . Check 'No'

if the organization agreed to make a grant to or to employ the official for a period after termination of government service, if terminating within 90 days ) 0 Yes 0 No

X

TR U/I/8/W ELEANORA ALMS FIFTH THIRD BANK, TRUSTEE 31-6019723

Information ayeesuanOdfContraDtCors

tors, Trustees, Foundation Managers, Highly Page s

1 List all officers, directors, trustees, foundation managers and their compensation :

(a) Name and address (b) Title, and avera g e (c) Compensation (d~Conmbueonsto (e) Expense

hours per week devoted (If not paid, ~"p a~~h~ylans account, other to p osition enter -0- comp ensation allowances

FIFTH THIRD BANK TRUSTEE 38 FOUNTAIN SQUARE PLAZA CINCINNATI, OHIO 45263 0 . 44,895 . 0 . 0 .

Total number of other employees paid over $50,000 3 Five highest-paid independent contractors for professional services . Ii none, enter "NONE."

(a) Name and address of each person paid more than $50,000 NONE

" 1 0

(c) Compensation of service

1l 0 Total number of others receiving over $50,000 for professional services

01-23-Q3

6 Form 990-PF soon

12481216 739919 0313700 2002 .07000 TR U/I/8/W ELEANORA ALMS FI 03137001

2 Compensation of five highest-paid employees (other than those included on line 1 (b) Title and

(a) Name and address of each employee paid more than $50,000 hours per devoted to

NONE

enter "NONE."

(c) Compensation ? I (e) Expense

account, other allowances

List the foundation's four largest direct charitable activities during the tax year Include relevant statistical information such as the Expenses number of organizations and other beneficiaries served, conferences convened, research papers produced, etc . t N/A

2

3

4

Total . Add lines 1 through 3 1 1 0 ,

PTr X Minimum Investment Return (All domestic foundations must complete this part . Foreign foundations, see instructions .)

1 Fair market value of assets not used (or held for use) directly in carrying out charitable, etc , purposes' a Average monthly fair market value of securities b Average of monthly cash balances c Fair market value of all other assets d Total (add lines 1a, b, and c) e Reduction claimed for blockage or other factors reported on lines to and

1c (attach detailed explanation) 1e 2 Acquisition indebtedness applicable to line 1 assets 3 Subtract line 2 from line 1d . 4 Cash deemed hold for charitable activities Enter 1 1/2% of line 3 (for greater amount, see instructions) 5 Net value of noncharltable-use assets . Subtract line 4 from line 3 Enter here and on Part V, line 4 6 Minimum Investment return . Enter 5% of line 5

Ia 3 , 647 , 695 . ie 77 , 422 . 1c 11d 3 , 725 , 117 .

0 . 2 0 . 3 3 , 725 , 117 .

. 4 55 , 877 5 3 , 669 , 240 . s 183,462 .

~)a Dlstrlbutable Amount (see instructions) (Section 4942(j)(3) and (1)(5) private operating foundations and certain ' foreign organizations check here " = and do not complete this part.)

1 Minimum investment return from Part X, line 6 2a Tax on investment income for 2002 from Part VI, line 5 2a b Income tax for 2002 . (This does not include the tax from Part VI .) 2b c Add lines 2a and 2b

3 Distnbutable amount before adjustments Subtract line 2c from line 1 4 a Recoveries of amounts treated as qualifying distributions 4a b Income distributions from section 4947(a)(2) trusts 4b c Add lines 4a and 4b

5 Add lines 3 and 4c g Deduction from distnbutable amount (see instructions) 7 Distributable amount as adwsted Subtract line 6 from line 5 Enter here and on Part XIII . line 1

181,462 .

3,907 . 179,555 .

0 . 179,555 .

0 . 179,555 .

3,907 .

0 .

Rat`t Xil Qualifying Distributions (see instructions)

7


TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK, TRUSTEE 31-6019723 Page?

P~ lX~B Summary of Program-Related Investments

Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2 Amount 1 N/A

All other program-related investments See instructions 3

1 Amounts paid (including administrative expenses) to accomplish charitable, etc ., purposes- a Expenses, contributions, gifts, etc - total from Part I, column (d), line 26 1 a 581 , 557 . b Program-related investments -Total from Part IX-B _ 1b 0

2 Amounts paid to acquire assets used (or held for use) directly m carrying out charitable, etc , purposes 2 3 Amounts set aside for specific charitable projects that satisfy the- a Suitability test (prior IRS approval required) 3a b Cash distribution test (attach the required schedule) 3b

4 Qualifying distributions . Add lines 1 a through 3b Enter here and on Part V, line 8, and Part XIII, line 4 4 581 , 557 . 5 Organizations that qualify under section 4940(e) for the reduced rate of tax on net investment

income Enter 1 °/, of Part I, line 27b 5 3 , 907 . 6 Adjusted qualifying distributions . Subtract line 5 from fine 4 ~ 6 ~ 577,650 .

Note : The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for the section 4940(e) reduction of tax in those years.

Form 990-PF (2002)

223561 01-23 .03

TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK, TRUSTEE 31-6019723 Page e

Pat't Xil1 Undistributed Income (see instructions)

(a) (b) (c) (d) Corpus Years prior to 2001 2001 2002

1 Distnbutable amount for 2002 from Part XI, line 7 179 , 555 .

2 Undistributed Income, d any, as of the end of 2001 a Enter amount for 2001 only 0 . b Total for prior years-

0 . 3 Excess distributions carryover, if any, to 2002 a From 1997 b From 1998 c From 1999 d From 2000 e From 200 197 , 813 . f Total of lines 3a through e 197 , 813 .

4 Qualifying distributions for 2002 from Part XII, pine a~ " g 581 , 557 .

a Applied to 2001, but not more than line 2a 0 . b Applied to undistributed income of prior years (Election required - see instructions) 0 .

c Treated as distributions out of corpus (Election required -see instructions) 0 .

d Applied to 2002 distnbutable amount . 179 , 555 . e Remaining amount distributed out of corpus 402 , 002 .

5 Excess distributions carryover applied to 2002 0 . (If en amount appears In column (d), the same amount must be shown in column (a),)

6 Enter the net total of each column as indicated below :

8 Corpus Add lines 3f, 4c, end 4e Subtract line s 599 ,815 . b Prior years' undistributed income Subtract

line 4b from line 2b 0 . c Enter the amount of prior years' undistributed income for which a notice of deficiency has been issued, or on which the section 4942(a) tax has been previously assessed 0 .

d Subtract line 6c from line 6b Taxable amount-see instructions 0 .

e Undistributed income for 2001 . Subtract line 4a from line 2a . Taxable amount - see mstr 0 .

f Undistributed income for 2002 Subtract lines 4d and 5 from line 1 This amount must be distributed in 2003 0 .

7 Amounts treated as distributions out of corpus 4o satisfy requirements imposed by section 170(b)(1)(E) or 4942(8)(3) 0 .

8 Excess distributions carryover from 1997 not applied on line 5 or line 7 0 .

9 Excess distributions carryover to 2003 . Subtract lines 7 and 8 from line 6a 599 , 815 .

10 Analysis of line 9 a Excess from 1998 b Excess from 1999 C Excess from 2000 d Excess from 2001 197 , 813 . e Excess from 2002 402 , 002 .

Form 990-PF (2ooz) 223571 01-23-03 8


foundation, and the ruling is effective for 2002, enter the date of the ruling 1

Prior 3 years (b) 2001 (c) 2000

c Qualifying distributions from Part XII, line 4 for each year listed

d Amounts included m line 2c not used directly for active conduct of exempt activities

e Qualifying distributions made directly for active conduct of exempt activities Subtract line 2d from line 2c Complete 3a, b, or c for the alternative test relied upon

a 'Assets' alternative test - enter' (1) Value of all assets

(2) Value of assets qualifying under section 49a2(1)(3)(B)(i)

b 'EndowmenC alternative test - Enter 2/3 of minimum investment return shown m Part X, line 6 for each year listed

c 'SupporC alternative test enter: (1) Total support other than gross

investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties)

(2) Support from general public and 5 or more exempt organizations as provided m section 4942(j)(3)(B)(m)

(3) Largest amount of support from an exempt organization _

SEE STATEMENT 8 223581/01-23-00 Form 990-PF (2ooz)


TR U/I/8/W ELEANORA ALMS Form 990-PF (2002) FIFTH THIRD BANK . TRUSTEE

017S (see instructions and Part VII-A,

1 a If the foundation has received a ruling or determination letter that it is a private operating

b Check box to indicate whether the organization is a nvat 2 a Enter the lesser of the adjusted net Tax ear

income from Part I or the minimum (a) 2002

investment return from Part X for each year listed

b 85% of line 2a

31-6019723 Page 9 N/A

1420)(3) or EJ 4942(j)(5)

(d) 1999 (e) Total

o investment income I I I I I Supplementary Information (Complete this part only if the organization had $5,000 or more in assets at any time during the year-see page 25 of the instructions .)

1 Information Regarding Foundation Managers: a List any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation before the close of any tax

year (but only if they have contributed more than $5,000) (See section 507(d)(2) )

NONE b List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the ownership of a partnership or

other entity) of which the foundation has a 10% or greater interest

NONE 2 Information Regarding Contribution, Grant, Gin, Loan, Scholarship, etc., Programs :

Check here 1 = if the organization only makes contributions to preselected charitable organizations and does not accept unsolicited requests for funds If the organization makes gifts, grants, etc. (see instructions) to individuals or organizations under other conditions, complete items 2a, b, c, and d .

a The name, address, and telephone number of the person to whom applications should be addressed . TR U/W ELEANORA ALMS, C/0 FIFTH THIRD BANK, TRUSTEE, ATTN : HEIDI JARK, 38 FOUNTAIN SQUARE PLAZA, CINCINNATI, OHIO 45263 - PH : 513/534-4397

b The form m which applications should be submitted and information and materials they should include . AVAILABLE UPON REQUEST

c Any submission deadlines QUARTERLY ON THE 10TH OF FEBRUARY, MAY, AUGUST & NOVEMBER

d Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other factors'

TR U/I/8/W ELEANORA ALMS

223601/01-23-03 Form 990-PF (2002)

10


Enter gross amounts unless otherwise indicated unreiateu uusmebs uicume Licauaea c section siz si-s orsia

(a) (b) ~~L (d) Related or exempt Business Amount sio" Amount function income 1 Program service revenue code was

a b C d e t g Fees and contracts from government agencies

2 Membership dues and assessments 3 Interest on savings and temporary cash

investments 14 74 , 420 . 4 Dividends and interest from securities 14 23,369 . 5 Net rental income or (loss) from real estate a Debt-financed property b Not debt-financed property

6 Net rental income or (loss) from personal property

7 Other investment income 8 Gam or (loss) from sales of assets other

than inventory 18 326 , 904 . 9 Net income or (loss) from special events

10 Gross profit or (loss) from sales of inventory 11 Other revenue

a b c d e

12 Subtotal Add columns (b), (d), and (e) 0-L 424,693 . 0 . 13 Total . Add pine 12, columns (b), (d), and (e) 13 424,693 . (See worksheet in line 13 instructions to verity calculations

Pr XVt-B Relationship of Activities to the Accomplishment of Exempt Purposes

223611 01-23-03 Fog 990-PF (2ooz)

11


. TR U/I/8/W ELEANORA ALMS Form 990-PF(2002) FIFTH THIRD BANK, TRUSTEE 31-6019723 Page 11 Part XVI~A Analysis of Income-Producing Activities

TR U/I/8/W ELEANORA ALMS Form 990-PF (2002) FIFTH THIRD BANK, TRUSTEE 31-6019723 Pag e 12 -Pad Xltl1 Information Regarding Transfers To and Transactions and Relationships With Noncharitable

Exempt Organizations

(1) Sales of assets to a nonchantable exempt organization 1 b 1 (2) Purchases of assets from a nonchantable exempt organization 1b( 2 ) (3) Rental of facilities, equipment, or other assets 1b 3 (4) Reimbursement arrangements 1b ( 4 ) (5) Loans or loan guarantees 1b 5 (6) Performance of services or membership or fundraising solicitations 1 b ( 6) Sharing of facilities, equipment, mailing lists, other assets, or paid employees 1 c If the answer to any of the above is 'Yes,' complete the following schedule Column (b) should always show the fair market value of the goods, other assets, or services given by the reporting organization If the organization received less than fair market value in any transaction or sharing arrangement, show in

X

2a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501(c) of the Code (other than section 501(c)(3)) or m section 527? 1--] Yes EKI No

plate the following schedule Name of organization pe of organization

N/A Description of relationship

223621 01-23-03

12481216 739919 0313700 2002 .07000

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations Transfers from the reporting organization to a nonchantable exempt organization of (1) Cash (2) Other assets Other Transactions

X

X

Under penalties of penury, I declare that I have examined this return, Including accompanying schedules and statements, end to the best of my knowledge and belief, It Is true, correct and complete Declaration of preparer (other than taxpayer or fiduciary) Is based on all information of which preparer has any knowledge

d 'Signature of officer or trustee

CCD Preparor's' signature

o a a y Firm s name (or yours U) u seutmplayea

aONess, an0 ZIP code'

FORM 990-PF LEGAL FEES STATEMENT 3

(A) (B) (C) (D) EXPENSES NET INVEST- ADJUSTED CHARITABLE PER BOOKS MENT INCOME NET INCOME PURPOSES

545 . 382 . 163 .

545 . 382 . 163 .

DESCRIPTION

LEGAL FEES

TO FM 990-PF, PG 1, LN 16A

13 STATEMENT S) 1, 2, 3, 4 12481216 739919 0313700 2002 .07000 TR U/I/8/W ELEANORA ALMS FI 03137001

w TR U/I/8/W ELEANORA ALMS FIFTH THIRD BAN 31-6019723

i FORM 990-PF INTEREST ON SAVINGS AND TEMPORARY CASH INVESTMENTS STATEMENT 1

SOURCE AMOUNT

INTEREST 74,420 .

TOTAL TO FORM 990-PF, PART I, LINE 3, COLUMN A 74,420 .

FORM 990-PF DIVIDENDS AND INTEREST FROM SECURITIES STATEMENT 2

CAPITAL GAINS COLUMN (A) SOURCE GROSS AMOUNT DIVIDENDS AMOUNT

STOCKS & BONDS 23,369 . 0 . 23,369 .

TOTAL TO FM 990-PF, PART I, LN 4 23,369 . 0 . 23,369 .

FORM 990-PF ACCOUNTING FEES STATEMENT 4

(A) (B) (C) (D) EXPENSES NET INVEST- ADJUSTED CHARITABLE

DESCRIPTION PER BOOKS MENT INCOME NET INCOME PURPOSES

TAX PREP FEE 500 . 350 . 150 . COURT ACCOUNTING 83 . 58 . 25 .

TO FORM 990-PF, PG 1, LN 16B 583 . 408 . 175 .

FORM 990-PF OTHER INVESTMENTS STATEMENT 7

1,246,254 . 82,751 .

1,368,073 . 2,186,229 .

TOTAL TO FORM 990-PF, PART II, LINE 13 1,329,005 . 3,554,302 .

14 STATEMENT S) 5, 6, 7, 8 12481216 739919 0313700 2002 .07000 TR U/I/8/W ELEANORA ALMS FI 03137001

TR " U/I/8/W ELEANORA ALMS FIFTH THIRD BAN 31-6019723

FORM 990-PF TAXES STATEMENT 5



ESTIMATED EXCISE TAX FOR 9-30-03 2,300 . 1,610 . 690 .

TO FORM 990-PF, PG 1, LN 18 2,300 . 1,610 . 690 .

FORM 990-PF OTHER EXPENSES STATEMENT 6



ANNUAL FILING FEE 200 . 140 . 60 .

TO FORM 990-PF, PG 1, LN 23 200 . 140 . 60 .

DESCRIPTION

BONDS STOCKS

BOOK VALUE FAIR MARKET

VALUE

FORM 990-PF PART XV, LINE 2D STATEMENT 8 AWARD RESTRICTIONS AND LIMITATIONS

DESCRIPTION

SHOULD BE LIMITED TO THE CITY OF CINCINNATI, MUST BE A TAX-EXEMPT ORGANIZATION AND PREFER NOT TO MAKE GRANTS FOR RELIGIOUS OR POLITICAL PURPOSES .

Fifth Third Bank 38 FOUNTAIN SQUARE PLAZA CINCINNATI, OHIO 45263 1-800-336-6782

MD 1090F1 THE FIFTH THIRD BANK TRUSTEE U/I/8/W OF ELEANORA C . U . ALMS

ADMINISTRATOR -- MS . PAULA WHARTON INVESTlMNTS -- tom . BRIAN L . VAN J1RA

(513) 579-5498 (513) 534-6437

TOTAL VALUE $1,359,629 .82 $3,5$4,927.19 100 .00% $87,372 .53 2 .43%

TAX DEPARTMENT ATTN : KEVIN HARPERINK M/D #1COM31

0fi-275

PAGE

ACCOUNT #1 01-01-000-0313700

SUMMARY OF BALANCES AS OF 09/30/03

CASH MONEY MARKET INVESTMENTS SHORT TEAM INVESTMENTS CAI TOTAL BONDS BONDS BOND FUNDS TOTAL

EQUITIES COMMON STOCK PREFERRED STOCK EQUITY FUNDS TOTAL

OTHER ASSETS LIABILITIES TOTAL

` % OF ESTIMATED MARKET COST BASIS MARKET VAl-t1F MARKET ANNUAL TN('.(lMF YT I p

$43,417,00 $43,417 .-O0 1 .21 $191 .03 0 .43% 0,00 0.00 0 .00 0 .00 0 .00

12 , 792 , 11- 12 792.1l- -0 . 35 0 . 00 0.00 $30,624 .89 $30,624 .89 0.85% $191 .03 0.62%

1,246,253 .93 1,368$073.30 38 .16 67,362 .50 4.92 0.00 0.00 0.00 0 . 00 0 . 00

$1,246,253 .93 $1,368,E333 .30 38 .16% $67,362 .50 4 .92

82,751 .00 2t186,229.00 60 .98 19,819 .00 0.90 0 .00 0,00 0.00 0 .00 0 .00 0 .00 0.00 0.00 0 .00 0 . 00

$82,751 .00 $2,1$Ss229.QD 60,98% $19,819 .00 0 .90%

0 .00 0 .00 0 .00 0 .00 0 .00 0 . 00 OEl0 0 . 00 0 . 00 0 . 00 $0,00 $0.00 0.00% $0 .00 O.OOX

SHARES/ UNIT MARKET °,6 OF ESTIMATED MARKET PAR VALUE SECURITY PRICE COST BASIS MARKET VALUE MARKET ANNUAL INCOME YIELD

CASH

MONEY MARKET INVESTMENTS

43,417 FIFTH THIRD GOVERNMENT $1 .00 $43,417 .00 $43,417 .00 1 .2% $191 .03 .4% MONEY MARKET FUND (N)

TOTAL MONEY MARKET INVESTMENTS $43,417 .00 $43,417 .06 1 .2% $191 .0i . 4%

BONDS

U .S . GOVERNMENT BONDS

200,000 US TREAS NOTE 109 .094 199,414 .43 218,188 .00 6 .1 11,750 .00 5 .4 DTD 11/24/95 5 .875% 11/15/05

200,000 US TREAS NOTE 109 .281 198,834 .50 218,562 .00 6 .1 11,250 .00 5 .1 DTD 02/15/96 5 .625% 02/15/06

200,000 UNITED STATES TREAS NTS 112 .781 197,400 .39 225,562 .00 6 .3 11,250 .00 5 .0 DTD 05/15/1998 5.625% 05/15/2008

145,000 UNITED STATES TREAS NTS 102 .594 144,630 .99 148,761 .30 4 .1 7,612 .50 5 .1 DTD 5/17/99 5 .25% DUE 05/15/04

400,000 UNITED STATES TREAS NTS 113 .125 407,779 .47 452,500,00 12 .6 22,000 .00 4 .9 DTD 05/15/99 5 .50% DUE 05/15/09

100,000 UNITED STATES TREAS NTS 104 .50 98,194 .15 104,500 .00 2 .9 3,500,00 3.3 DTD 11/15/01 3 .5% DUE 11/15/06

TOTAL U .S . GOVERNMENT BONDS $1,246,253 .93 $1,368,073 .30 38 .0% $67,362 .50 4 .9%

COMMON STOCK

HOUSEHOLD PRODUCTS

9,500 PROCTER & GAMBLE CO 92 .82 38,880 .67 881,790 .00 24 .5 17,290 .00 2 .0 COM

TOTAL HOUSEHOLD PRODUCTS $38,880 .67 $881,790 .00 24 .5% $17,290 .00 2 .0%

06-275

PAGE 2

STATEMENT OF INVESTMENTS" 01701-000-031,3700, AS 'OF OSIS0103

06-275

PAGE 3

A:S OF 0913'0103 s ol'701- 0- 13700 TATEMENT OF INVESTMENTS 03,

SHARES/ UNIT MARKET % OF ESTIMATED MARKET PAR VALUE SECURITY PRICE COST BASIS MARKET VALUE MARKET ANNUAL INCOME YIELD

INSURANCE

5,058 AMERICAN FINL GRP $21 .75 $6,973 .05 $110,011 .50 3 .1% $2,529 .00 2 .3% COM

TOTAL INSURANCE $6,973 .05 $110,011 .50 3 .1% $2,529 .00 2 .36

SERVICES & CONSULTING

48,225 CONVERGYS CORP 18 .34 18,895,80 884,446,50 24 .6 COM

TOTAL SERVICES & CONSULTING $18,895 .80 $884,446 .50 24 .6%

INTEGRATED TELECOMM

60,900 CINCINNATI BELL INC 5 .09 18,001 .48 309,981 .00 8 .6

TOTAL INTEGRATED TELECOMM $18,001 .48 $309,981 .00 8 .6%

TOTAL INCOME AND PRINCIPAL INVESTMENTS $1,372,421 .93 $3,597,719 .30 100 .0% $87,372.53 2 .4%

CASH $12,792 .11- $12,792 .11-

ACCOUNT VALUE $1,359,629 .82 $3,584,927 .19

Organization Street Address City State Zip Code Support Type Payment Amt Paid Date 1125 St Gregory Street 650 Walnut Street 1555 Central Parkway 2649 Ene Avenue 312 Elm Street 12th Floor 316 Pike Street 1223 Central Parkway 1105 Elm Street

Cincinnati OH 45202-1799 Capital Fund Support $250,00000 511612003 Cincinnati OH 45202-2517 Capital Fund Support $100,00000 8/1912003 Cincinnati OH 45214 Capital Fund Support $80,00000 811912003 Cincinnati OH 45208 Annual Fund $20,00000 711012003 Cincinnati OH 45202 Capital Fund Support $50,00000 12/2312002

Cincinnati OH 452021293 Capital Fund Support $42,00000 12123/2002 Cincinnati OH 45214 Capital Fund Support $10,00000 4/2912003 Cincinnati OH 45202 Capital Fund Support $15,00000 12/2312002

$567,00000 Grand Total (8 items)

Eleanora C.U . Alms Trust Contribution

Fiscal Year Ending 9/30/03

Art Academy of Cincinnati Cincinnati Arts Association Cincinnati Ballet Fine Arts Fund National Underground Railroad Freedom Center Taft Museum of Art WCET 48 YMCA of Greater Cincinnati

Documents

OFNE - Foundation Center990s.foundationcenter.org/990pf_pdf_archive/316/316019723/... · Z. Foreign organizations meeting the 85% test, , O check here and attach computation E If