GARDEN CITY DEVELOPMENT CORPORATION: Form 990EZ, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
GARDEN CITY DEVELOPMENT CORPORATION (EIN 83-4586449)
Tax period
2019-04-29 to 2019-12-31
Filed
2022-01-11
IRS object ID
202220119349200527
Schema version
2019v5.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-01-11T12:10:21-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363168081PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SIKICH LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1274 WHITE POND DRIVEAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP443201118ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2019-04-29TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN834586449EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GARDEN CITY DEVELOPMENT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlGARDBusinessNameControlTxt
Phone3306201630PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12874 MOHAWK AVENUEAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44312ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonBRIAN KUNKLERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3306201630PhoneNum
Signature2022-01-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJILL M BOYLE CPAPreparerPersonNm
PTINP01246734PTIN
Phone3308646661PhoneNum
Preparation2022-01-03PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$112,760GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$85,175ContributionsGiftsGrantsEtcAmt
Program Service Revenue$25,055ProgramServiceRevenueAmt
Other Revenue Total$2,530OtherRevenueTotalAmt
Total Revenue$112,760TotalRevenueAmt
Fees And Other Pymt To Ind Cntrct$500FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$4,254OccupancyRentUtltsAndMaintAmt
Other Expenses Total$14,752OtherExpensesTotalAmt
Total Expenses$19,506TotalExpensesAmt
Excess Or Deficit For Year$93,254ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$93,254NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$15,459EOYAmt

Land And Buildings LandAndBuildingsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$68,316EOYAmt

Other Assets Total Detail OtherAssetsTotalDetail

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$9,500EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$93,275EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$21EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$93,254EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
Primary Exempt PurposeGARDEN CITY DEVELOPMENT CORPORATION EXISTS TO PROMOTE COMMUNITY ENGAGEMENT, NEIGHBORHOOD REVITALIZATION, AND HOME OWNERSHIP ON THE NEAR WEST SIDE OF AKRON.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxtGrants And AllocationsGrantsAndAllocationsAmtProgram Service ExpensesProgramServiceExpensesAmt
LAWN CARE INITIATIVE - TO PROMOTE ECONOMIC DEVELOPMENT IN AKRON, OHIO THROUGH A LAWN CARE INITIATIVE AIMED AT PROVIDING JOBS FOR UNDER PRIVILEGED COMMUNITY MEMBERS AND TO BEAUTIFY AKRON, OHIO AND SURROUNDING COMMUNITIES.$0$15,715
LOW COST HOME RENTAL - TO PROMOTE ECONOMIC DEVELOPMENT IN AKRON, OHIO BY PROVIDING LOWER-COST HOME RENTAL OPPORTUNITIES FOR COMMUNITY MEMBERS AS WELL AS A PATH TO HOME OWNERSHIP$0$3,791
FieldValueIRS element (for citing)
Total Program Service Expenses$19,506TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
BRIAN KUNKLER
PRESIDENT1.00$0$0$0
BROCK KERTOY
SECRETARY1.00$0$0$0
JACOB KROSLAK
TREASURER1.00$0$0$0
KEMP BOYD
TRUSTEE1.00$0$0$0
VONTAIRE THOMAS
TRUSTEE1.00$0$0$0
DAVE THOMAS
TRUSTEE1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GEOFFREY ZIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1316 MERRIMAN ROADAddressLine1Txt
CityAKRONCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44303ZIPCd
FieldValueIRS element (for citing)
Phone2164700306PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year$85,175CurrentTaxYearAmt
Total$85,175TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year$85,175CurrentTaxYearAmt
Total$85,175TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$85,175PublicSupportTotal170Amt
Total Support$85,175TotalSupportAmt
Gross Receipts Rltd Activities$27,585GrossReceiptsRltdActivitiesAmt
First5 Years170Yes (X)First5Years170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, SHORT YEAR EXPLANATION:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION BEGAN OPERATIONS IN APRIL OF 2019. AMOUNTS IN THE CURRENT 2019 COLUMN ARE FOR SHORT YEAR 04/29/19 - 12/31/19.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 8 - OTHER REVENUEDESCRIPTION: 123 BALCH STREET. AMOUNT: 2,530. TOTAL TO FORM 990-EZ, LINE 14: 3,791.
FORM 990-EZ, PART I, LINE 14DESCRIPTION: DEPRECIATION. AMOUNT: 696. DESCRIPTION: UTILITIES. AMOUNT: 2,099. DESCRIPTION: WASHER AND DRYER. AMOUNT: 996.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: BANK CHARGES. AMOUNT: 135. DESCRIPTION: EQUIPMENT. AMOUNT: 1,600. DESCRIPTION: FLOWERS. AMOUNT: 827. DESCRIPTION: FUEL. AMOUNT: 1,816. DESCRIPTION: GIFTS. AMOUNT: 200. DESCRIPTION: INSURANCE. AMOUNT: 3,901. DESCRIPTION: MEALS. AMOUNT: 340. DESCRIPTION: MISCELLANEOUS. AMOUNT: 154. DESCRIPTION: MULCH. AMOUNT: 2,308. DESCRIPTION: SOFTWARE LICENSE. AMOUNT: 21. DESCRIPTION: SUPPLIES. AMOUNT: 2,941. DESCRIPTION: TOPSOIL. AMOUNT: 285. DESCRIPTION: VEHICLE REGISTRATION. AMOUNT: 224. TOTAL TO FORM 990-EZ, LINE 16: 14,752.
FORM 990-EZ, PART II, LINE 24 - OTHER ASSETSDESCRIPTION: LOAN RECEIVABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 1,000. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 8,500.
FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIESDESCRIPTION: CREDIT CARD PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 21.

Reasonable Cause Explanation ReasonableCauseExplanation

FieldValueIRS element (for citing)
ExplanationTHE TAXPAYER IS LATE IN FILING FORM 990-EZ - SHORT FORM RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE 2019 FILING YEAR WAS THE ORGANIZATION'S FIRST YEAR OPERATING AS A SMALL NON-PROFIT ORGANIZATION. THE ORGANIZATION DID NOT RECEIVE IRS ACCEPTANCE OF 501(C)(3) STATUS UNTIL JUNE 29, 2021 AND AS A RESULT THE FILING OF THE INITIAL 2019 990-EZ RETURN WAS LATE.AS WILL BE FURTHER EXPLAINED BELOW, WE DO NOT BELIEVE THAT ANY PENALTY SHOULD BE ASSESSED TO THE TAXPAYER AS THE LATE FILING WAS NOT A RESULT OF WILLFUL NEGLECT, AND ASSESSING THIS PENALTY WOULD IMPOSE UNDUE HARDSHIP ON "GARDEN CITY DEVELOPMENT CORPORATION". AS PROVIDED UNDER IRC SECTION 6652(C)(4), NO PENALTY WILL BE IMPOSED FOR LATE FILING IF THE TAXPAYER CAN DEMONSTRATE REASONABLE CAUSE AS TO HOW THE LATE FILING OCCURED. THE FOLLOWING STATEMENT OF REASONABLE CAUSE IS PRESENTED TO JUSTIFY THE POSITION THAT NO PENALTIES SHOULD BE ASSESSED IN THIS SITUATION FOR THE LATE FILING OF THE FORM 990-EZ.GARDEN CITY DEVELOPMENT CORPORATION IS A SMALL NONPROFIT CORPORATION (TAX EXEMPT UNDER IRC SECTION 501(C)(3)) WHOSE PRIMARY PURPOSE IS TO PROMOTE COMMUNITY ENGAGEMENT, NEIGHBORHOOD REVITALIZATION, AND HOME OWNERSHIP ON THE NEAR WEST SIDE OF AKRON.DURING 2019, GARDEN CITY DEVELOPMENT CORPORATION WAS IN THE PROCESS OF ESTABLISHING THEMSELVES AS A SMALL 501(C)(3) ORGANIZATION EFFECTIVE APRIL 29, 2019. GROSS RECEIPTS REQUIRED THE ORGANIZATION TO FILE A 990-EZ RETURN FOR THE 2019 FILING YEAR OF APRIL 29, 2019-DECEMBER 31, 2019. THE ORGANIZATION RECEIVED THEIR EXEMPTION DETERMINATION LETTER FROM THE IRS ON JUNE 29, 2021 SO THE RETURN WAS NOT FILED UNTIL AFTER THIS EXEMPTION STATUS WAS APPROVED.AS MENTIONED ABOVE, THE LATE FILING WAS CAUSED BY A DELAY IN IRS EXEMPTION STATUS APPROVAL AND THE ORGANIZATION BEING IN THEIR FIRST FEW YEARS OF OPERATION. THE ORGANIZATION INTENDS TO TIMELY FILE ALL FUTURE RETURNS.WE RESPECTFULLY REQUEST THAT YOU REMOVE THE LATE FILING PENALTY AS IT WOULD BE AGAINST EQUITY AND GOOD CONSCIENCE TO IMPOSE A PENALTY ON THIS SMALL TAX EXEMPT ORGANIZATION. FURTHERMORE, IT WAS NOT AN ACT OF DELIBERATE LATE FILING BUT WAS DUE TO DELAYS IN IRS ACCEPTANCE AND FIRST YEAR OPERATIONS OF A SMALL NON-PROFIT ORGANIZATION.ExplanationTxt

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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