Trust is built on discipline.
We hold ourselves to governance standards worthy of the families and donors who trust us. Here is how the Foundation is structured, overseen, and held accountable.
Leadership & oversight
A board of up to eleven directors, maintained with a majority of independent directors who provide arm’s-length oversight of any decision where private interest could arise.
Brandon Murphy
Tiffany Kenny
Moriah Murphy
Chaleia Hill
Raymond L. Jobes
Office of the President: president@eldfoundation.org
Safeguards built into everything
Conflict of Interest Policy
Every director and officer discloses conflicts annually and recuses from any matter where they or a family member has an interest.
Independent Director Review
Compensation and related-party decisions are made only by directors with no personal stake — documented in writing.
Financial Discipline
Dual-approval thresholds, monthly reconciliations, and a target of 75–85% of spending directed to programs.
Scholarship Integrity
Awards are paid to a child’s tuition account, never as cash, with extra review when a connected operator is involved.
Whistleblower Protection
Anyone can report a concern in good faith without fear of retaliation. Reports are investigated by disinterested parties.
Records & Compliance
A compliance calendar tracks every filing — Form 990, Ohio Attorney General, and state reports — with permanent recordkeeping.
Transparency you can verify
As a nonprofit, we make our key documents available. As we complete formation and our first operating year, these become publicly downloadable here.
IRS 501(c)(3) Determination Letter
Available on request — we are recognized by the IRS as a 501(c)(3) public charity.
IRS Form 990
Our annual information return, posted each year after filing.
Annual Impact Report
Programs, outcomes, and financials, published at year-end.
Governance Policies
Bylaws, conflict-of-interest, and financial policies available on request.