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Governance Register
US nonprofit · EIN 201992844 · Cincinnati, OHiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 201992844) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe tenure.Latest return IRS Form 990 series e-file data - 990 for the year to 31 December 2024: assets, liabilities, staff, website, telephone, pay, grants paid (Schedule I).Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue (us-approach-v4-clean). Not a statement that the organisation is recruiting.Deductibility IRS Publication 78 data (code SOUNK), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Altiora Fund's network

15 people5 organisationsi15 people and 5 organisations on this map.The large node is the subject of this page. Solid lines are what the register itself records (15). Violet dotted lines (6) are likely: the same full name sits on the current board of another organisation in the same register and region. Form 990 filings give names without a person identifier; SEC insider filings carry a CIK. It may be a different person.

The board

15 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations in the tables. The network map shows same-name matches as likely links only, never as confirmed.Tenure and departures are observed across annual filings. Observed tenure is a lower bound - a member may have joined before the first year on record. The organisation reported 15 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Brett NiehauserDirector2020
6 yrs
Brian LinnemanDirector2020
6 yrs
Dan BrossDirector2023
3 yrs
Dave DickmanDirector2023
3 yrs
Dennis BerningDirector2018
8 yrs
Gregory HylandDirector2018
8 yrs
James DaffinDirector2018
8 yrs
James JansingDirector2018
8 yrs
Kenneth StecherDirector2018
8 yrs
Kurt RuffingDirector2018
8 yrs
Robert BuchertDirector2018
8 yrs
Scott DetersDirector2020
6 yrs
Steven SoloriaDirector2018
8 yrs
Thomas ButlerDirector2018
8 yrs
Thomas OttenDirector2018
8 yrs
Under 5 years5 to 6 years6 years or moreShow all 15 →

Pay and hours

year to 31 December 2024iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Dennis BerningDirector$0
Dan BrossDirector$0
Robert BuchertDirector$0
Thomas ButlerDirector$0
James DaffinDirector$0
Scott DetersDirector$0
Dave DickmanDirector$0
Gregory HylandDirector$0
James JansingDirector$0
Brian LinnemanDirector$0
Brett NiehauserDirector$0
Thomas OttenDirector$0
Kurt RuffingDirector$0
Steven SoloriaDirector$0
Kenneth StecherDirector$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Altiora Fund
EIN
201992844
Address
3900 Vincent Ave, Cincinnati, OH, 45205-1672
State
Ohio
Mission
To provide funding for the support of the operations of elder high school. (as filed on the Form 990)
Activity (NTEE)
B112 Education
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Education
Size band
8 (IRS master file code)
Formed
2004
Principal officer
Kurt Ruffing (as named on the Form 990)
IRS ruling date
1 June 2006
Status
Code 01 (unconditional exemption)
Form 990 filings on record
7, latest 2024
IRS Publication 78
SOUNK (contributions deductible)

Most connected

Longest observed on the filings

≥8years on the filingsDennis Berning
≥8years on the filingsGregory Hyland
≥8years on the filingsJames Daffin
≥8years on the filingsJames Jansing

Latest return

year to 31 December 2024iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 31 December 2024. US dollars, as filed.
Total assets
$14.8m
Total liabilities
$0
Net assets or fund balances
$14.8m
Contributions and grants received
$461k
Program service revenue
$0
Grants and similar paid out
$156k
Employees
0

Filed finances

1 yeariTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$1.4m$638k$737k

As filed on the IRS Form 990. US dollars.

Grants paid

1 listediFrom Schedule I of the Form 990: grants and assistance to organisations in the United States, largest first (up to 25). Schedule I is filed only by organisations that gave more than $5,000 to any one recipient.
RecipientPurposeAmount
Elder High School$156k