CINCINNATI CENTER CITY DEVELOPMENT CORPORATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CINCINNATI CENTER CITY DEVELOPMENT CORPORATION (EIN 20-0446324)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202203199349326725
- Schema version
- 2021v4.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T17:07:17-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 366055558 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 171 N CLARK ST SUITE 200 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200446324 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CINCINNATI CENTER CITY DEVELOPMENT CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CINC | BusinessNameControlTxt |
| Phone | 5136214400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT STREET 4TH FLOOR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY SZILASI | PersonNm |
| Person Title | SR. VP & CFO | PersonTitleTxt |
| Phone | 5136214400 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | TIMOTHY | PersonFirstNm |
| Person Last | SZILASI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIDGET T ROCHE | PreparerPersonNm |
| PTIN | P00666837 | PTIN |
| Phone | 3128560200 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIMOTHY SZILASI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT STREET 4TH FLOOR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $48,330,901 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.3CDC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | TO STRENGTHEN THE CORE ASSETS OF DOWNTOWN CINCINNATI, CREATE GREAT CIVIC SPACES, (SEE SCHEDULE O) HIGH-DENSITY/MIXED-USE DEVELOPMENTS, AND PRESERVE HISTORIC STRUCTURES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 29 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 28 | VotingMembersIndependentCnt |
| Total Employee | 345 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $21,000 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,733,139 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,667,683 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $63,858,163 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $34,181,155 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$26,005,873 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,795,128 | CYInvestmentIncomeAmt |
| PY Other Revenue | $818,509 | PYOtherRevenueAmt |
| CY Other Revenue | $616,132 | CYOtherRevenueAmt |
| PY Total Revenue | $43,403,938 | PYTotalRevenueAmt |
| CY Total Revenue | $48,260,098 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $29,845 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $32,704 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,709,691 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,993,454 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $200,437 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $69,754,137 | PYOtherExpensesAmt |
| CY Other Expenses | $41,942,910 | CYOtherExpensesAmt |
| PY Total Expenses | $77,493,673 | PYTotalExpensesAmt |
| CY Total Expenses | $49,969,068 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$34,089,735 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,708,970 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $365,563,062 | TotalAssetsBOYAmt |
| Total Assets EOY | $391,517,750 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $376,213,842 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $404,961,100 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$10,650,780 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$13,443,350 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $26,263,308 | ExpenseAmt |
| Grant | $32,384 | GrantAmt |
| Revenue | $20,166,881 | RevenueAmt |
| Desc | OVER-THE-RHINE: 3CDC CONTINUED ITS SUMMER PROGRAMMING AT WASHINGTON PARK IN 2021, HIGHLIGHTED BY THE INCREASED POPULARITY OF THE DECK IN ITS FIFTH YEAR OF OPERATION. THE ORGANIZATION HOSTED MORE THAN 250 EVENTS AT THE PARK, DRAWING APPROXIMATELY 5 MILLION PEOPLE TO OTR. 2021 SAW BOTH FREE AND TICKETED EVENTS AT MEMORIAL HALL. ZIEGLER PARK AND POOL CONTINUED TO GROW IN POPULARITY AND UTILIZATION WITH MORE THAN 25,000 SWIMMERS, INCLUDING FREE SWIM LESSONS TO OVER 500 INDIVIDUALS. THE NEW IMAGINATION ALLEY CIVIC SPACE WAS OPENED TO THE PULIC WITH PLANS TO HOLD NEIGHBORHOOD EVENTS, SUCH AS, GRILL OUTS AND MOVIE NIGHTS. THE ORGANIZATION ALSO FINISHED CONSTRUCTION ON ITS NEXT PHASE OF AN AFFORDABLE HOUSING INITIATIVE, PERSERVERANCE PROJECT AND IS EXPECTING ALL PHASES OF THE WILLKOMMEN PROJECT TO BE (SEE SCHEDULE O) COMPLETED IN THE SUMMER OF 2022, WHICH COMBINED WILL PRODUCE 104 AFFORDABLE HOUSING UNITS AND 20,000 SQUARE FEET OF NEW COMMERCIAL SPACE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $18,232,336 | ExpenseAmt |
| Grant | $320 | GrantAmt |
| Revenue | $14,014,274 | RevenueAmt |
| Desc | FOUNTAIN SQUARE DISTRICT/CENTRAL BUSINESS DISTRICT: IN 2021, 3CDC HOSTED OVER 300 EVENTS AT FOUNTAIN SQUARE, WELCOMING OVER 7 MILLION VISITORS TO DOWNTOWN CINCINNATI. THE NEW COURT STREET PLAZA CIVIC SPACE WAS OPENED TO THE PUBLIC WITH MONTHLY EVENTS, SUCH AS, OPEN AIR MARKETS, FOOD FESTIVALS AND CAR SHOWS. CONSTRUCTION BEGAN ON THE NEXT PHASE OF COURT STREET MIXED-USE DEVELOPMENT, WHICH WILL CREATE 14 CONDO UNITS AND 4,400 SQUARE FEET OF COMMERICAL SPACE. THIS PROJECT CONTINUES THE STEPS TOWARD STRENGTHENING THE CONNECTION BETWEEN THE CENTRAL BUSINESS DISTRICT AND OVER-THE-RHINE. A KEY INITIAL STEP WAS MADE IN THE REVITALIZATION OF THE CONVENTION CENTER DISTRICT THROUGH THE ON GOING CONTRUCTION OF THE FOUNDRY. THIS PROJECT WILL CREATE A STRONGER CONNECTION FROM FOUNTAIN SQUARE TO THE CONVENTION (SEE SCHEDULE O) CENTER DISTRICT, WILL ADD OVER 700 JOBS TO THE AREA AND COMPLEMENT PRIOR PROJECTS IN THIS AREA OF DOWNTOWN 84.51 HEADQUARTERS AND THE RECENTLY COMPLETED 4TH & RACE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $44,495,644 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | Yes (1) | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 486 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 345 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 29 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 28 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | 0 | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TIMOTHY SZILASI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5136214400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT STREET 4TH FLOOR | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|---|
| STEPHEN G LEEPER | |||||||||
| PRESIDENT & CEO | 45.00 | 5.00 | Yes (X) | Yes (X) | $508,113 | $0 | $74,898 | ||
| CAROLYN TASTAD | |||||||||
| CHAIR | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| RALPH S MICHAEL III | |||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH A PICHLER | |||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| JOHN F BARRETT | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| PATTY BASTI | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| NEIL K BORTZ | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ARCHIE BROWN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CALVIN D BUFORD | |||||||||
| BOARD MEMBER (THRU 12/31/2021) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ROBERT H CASTELLINI | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| MICHAEL FISHER | |||||||||
| BOARD MEMBER (THRU 12/31/2021) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| LEIGH FOX | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| S KAY GEIGER | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| CHRIS HABEL | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN HODGETT | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| KEVIN JONES | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ELLEN M KATZ | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| GARY LINDGREN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| TIMOTHY MALONEY | |||||||||
| BOARD MEMBER (THRU 12/31/2021) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| RODNEY MCMULLEN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN C MERCHANT | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JILL MEYER | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| TODD SCHNEIDER | |||||||||
| BOARD MEMBER (AS OF 11/4/21) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| AMY SPILLER | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES SOWAR | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| THOMAS L WILLIAMS | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JEREMY VAUGHN | |||||||||
| BOARD MEMBER (AS OF 7/21/21) | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| SHANE WRIGHT | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| JAMES M ZIMMERMAN | |||||||||
| BOARD MEMBER | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |||
| ADAM GELTER | |||||||||
| EVP, DEVELOPMENT | 45.00 | 5.00 | Yes (X) | $296,078 | $0 | $49,850 | |||
| TIMOTHY SZILASI | |||||||||
| SECY., TREAS., SR. VP & CFO | 45.00 | 5.00 | Yes (X) | $245,747 | $0 | $39,631 | |||
| CHRISTY VISSMAN | |||||||||
| VP EVENTS | 50.00 | 0.00 | $162,459 | $0 | $38,242 | Yes (X) | |||
| LANN FIELD | |||||||||
| VP DEVELOPMENT | 45.00 | 5.00 | $166,966 | $0 | $20,435 | Yes (X) | |||
| DEANA TAYLOR | |||||||||
| VP HUMAN RESOURCES | 50.00 | 0.00 | $123,860 | $0 | $13,647 | Yes (X) | |||
| DAVID VISSMAN | |||||||||
| VP OPERATIONS | 50.00 | 0.00 | $118,353 | $0 | $9,551 | Yes (X) | |||
| MICHAEL DUMBAULD | |||||||||
| FINANCE DIRECTOR | 50.00 | 0.00 | $108,996 | $0 | $11,368 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,730,572 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $257,622 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 8 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| MESSER CONSTRUCTION CO | |||||
| 643 W COURT STREET | CINCINNATI | OH | 45202 | CONSTRUCTION | $12,488,656 |
| HGC CONSTRUCTION CO | |||||
| 2814 STANTON AVE | CINCINNATI | OH | 45206 | CONSTRUCTION | $3,963,198 |
| URBAN SITES CONSTRUCTION LLC | |||||
| 1209 SYCAMORE STREET | CINCINNATI | OH | 45202 | CONSTRUCTION | $3,698,806 |
| MODEL CONSTRUCTION | |||||
| 2170 GILBERT AVE SUITE 300 | CINCINNATI | OH | 45602 | CONSTRUCTION | $2,863,490 |
| 8K CONSTRUCTION COMPANY LLC | |||||
| 57 E MCMICKEN AVE | CINCINNATI | OH | 45202 | CONSTRUCTION | $2,489,518 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 35 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,660,451 | GovernmentGrantsAmt |
| All Other Contributions | $4,007,232 | AllOtherContributionsAmt |
| Total Contributions | $9,667,683 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CONDOMINIUM SALES | 531390 | $7,714,400 | $7,714,400 |
| LEASE INCOME | 532000 | $6,690,031 | $6,690,031 |
| MANAGEMENT FEE INCOME | 541610 | $6,338,778 | $6,338,778 |
| PARKING INCOME | 812930 | $4,359,758 | $4,359,758 |
| SVC CONCESSION CNTRCT | 541610 | $3,834,979 | $3,834,979 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,243,209 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,243,209 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $34,181,155 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,227,293 | TotalRevenueColumnAmt |
| Exclusion | $1,227,293 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,638,638 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $70,803 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,567,835 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,567,835 | TotalRevenueColumnAmt |
| Exclusion | $2,567,835 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| MISCELLANEOUS REVENUE | 900099 | $258,042 | $258,042 |
| REIMB FROM TENANTS/VEN | 900099 | $219,710 | $219,710 |
| DEBT FORGIVENESS | 900099 | $16,629 | $16,629 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $121,751 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $21,000 | UnrelatedBusinessRevenueAmt |
| Exclusion | $100,751 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $616,132 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,260,098 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $34,181,155 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $21,000 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,390,260 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,704 | TotalAmt |
| Program Services | $32,704 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,349,010 | TotalAmt |
| Program Services | $647,525 | ProgramServicesAmt |
| Management And General | $701,485 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,737,539 | TotalAmt |
| Program Services | $2,189,673 | ProgramServicesAmt |
| Management And General | $2,347,429 | ManagementAndGeneralAmt |
| Fundraising | $200,437 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,145,109 | TotalAmt |
| Program Services | $549,652 | ProgramServicesAmt |
| Management And General | $595,457 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $761,796 | TotalAmt |
| Program Services | $365,662 | ProgramServicesAmt |
| Management And General | $396,134 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $396,868 | TotalAmt |
| Program Services | $396,868 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $444,508 | TotalAmt |
| Program Services | $344,278 | ProgramServicesAmt |
| Management And General | $100,230 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $251,993 | TotalAmt |
| Program Services | $18,119 | ProgramServicesAmt |
| Management And General | $233,874 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $433,598 | TotalAmt |
| Program Services | $433,598 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $524,886 | TotalAmt |
| Program Services | $502,876 | ProgramServicesAmt |
| Management And General | $22,010 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,260,661 | TotalAmt |
| Program Services | $1,152,148 | ProgramServicesAmt |
| Management And General | $108,513 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,858 | TotalAmt |
| Management And General | $355,858 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,212,130 | TotalAmt |
| Program Services | $8,184,004 | ProgramServicesAmt |
| Management And General | $28,126 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,650 | TotalAmt |
| Program Services | $51,861 | ProgramServicesAmt |
| Management And General | $20,789 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,068,803 | TotalAmt |
| Program Services | $10,940,604 | ProgramServicesAmt |
| Management And General | $128,199 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,876,162 | TotalAmt |
| Program Services | $4,858,239 | ProgramServicesAmt |
| Management And General | $17,923 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $771,201 | TotalAmt |
| Program Services | $572,728 | ProgramServicesAmt |
| Management And General | $198,473 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REAL ESTATE DEV CONST | $9,005,116 | $9,005,116 | |
| SAFE & CLEAN PROGRAM | $2,077,729 | $2,077,729 | |
| EVENT & PRGM PLANNING | $1,900,457 | $1,900,457 | |
| PROFESSIONAL MEMBERSHIP | $5,947 | $3,200 | $2,747 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $284,343 | TotalAmt |
| Program Services | $268,603 | ProgramServicesAmt |
| Management And General | $15,740 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,969,068 | TotalAmt |
| Program Services | $44,495,644 | ProgramServicesAmt |
| Management And General | $5,272,987 | ManagementAndGeneralAmt |
| Fundraising | $200,437 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,244,515 | BOYAmt |
| EOY | $31,211,772 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,358,970 | BOYAmt |
| EOY | $1,553,127 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,250,369 | BOYAmt |
| EOY | $1,771,086 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,204,883 | BOYAmt |
| EOY | $22,604,883 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,362,044 | BOYAmt |
| EOY | $4,378,382 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $554,761 | BOYAmt |
| EOY | $7,508,144 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $179,059,627 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $33,061,014 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,175,832 | BOYAmt |
| EOY | $145,998,613 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,056,427 | BOYAmt |
| EOY | $19,816,365 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $160,355,261 | BOYAmt |
| EOY | $156,675,378 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,563,062 | BOYAmt |
| EOY | $391,517,750 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,950,561 | BOYAmt |
| EOY | $14,658,695 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,263,546 | BOYAmt |
| EOY | $24,569,384 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,237,777 | BOYAmt |
| EOY | $154,586,404 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,754,127 | BOYAmt |
| EOY | $203,298,134 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,007,831 | BOYAmt |
| EOY | $7,848,483 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,213,842 | BOYAmt |
| EOY | $404,961,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$12,332,955 | BOYAmt |
| EOY | -$13,443,350 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,682,175 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$10,650,780 | BOYAmt |
| EOY | -$13,443,350 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $365,563,062 | BOYAmt |
| EOY | $391,517,750 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,708,970 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$3,076,911 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $450,000 | DonatedServicesAndUseFcltsAmt |
| Other Changes In Net Assets | $1,543,311 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,596,762 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,744,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,560,428 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,733,139 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,667,683 | CurrentTaxYearAmt |
| Total | $26,302,563 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,596,762 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,744,551 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,560,428 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,733,139 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,667,683 | CurrentTaxYearAmt |
| Total | $26,302,563 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $1,887,157 | SubstantialContributorsTotAmt |
| Public Support Total170 | $24,415,406 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $607,594 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $566,089 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,149,762 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $868,843 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,227,293 | CurrentTaxYearAmt |
| Total | $4,419,581 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $325,553 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $590,501 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,403,769 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $786,759 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $616,132 | CurrentTaxYearAmt |
| Total | $4,722,714 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $35,444,858 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $213,602,050 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.68880 | PublicSupportCY170Pct |
| Public Support PY170 | 0.74670 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | DEBT FORGIVENESS - 2017 AMOUNT: $ 0. 2018 AMOUNT: $ 0. 2019 AMOUNT: $ 1,999,970. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 16,629. INSURANCE PROCEEDS - 2017 AMOUNT: $ 26,416. 2018 AMOUNT: $ 40,872. 2019 AMOUNT: $ 22,628. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 118,513. REIMB FROM TENANTS/VENDORS - 2017 AMOUNT: $ 106,955. 2018 AMOUNT: $ 48,273. 2019 AMOUNT: $ 101,562. 2020 AMOUNT: $ 77,281. 2021 AMOUNT: $ 219,710. PROJECT REIMBURSEMENT - 2017 AMOUNT: $ 103,440. 2018 AMOUNT: $ 179,701. 2019 AMOUNT: $ 58,243. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. REAL ESTATE TAXES - 2017 AMOUNT: $ 30,295. 2018 AMOUNT: $ 71,434. 2019 AMOUNT: $ 193,045. 2020 AMOUNT: $ 86,711. 2021 AMOUNT: $ 0. MISCELLANEOUS REVENUE - 2017 AMOUNT: $ 35,071. 2018 AMOUNT: $ 237,044. 2019 AMOUNT: $ 15,615. 2020 AMOUNT: $ 620,027. 2021 AMOUNT: $ 258,042. VENDING REVENUE - 2017 AMOUNT: $ 23,376. 2018 AMOUNT: $ 13,177. 2019 AMOUNT: $ 12,706. 2020 AMOUNT: $ 2,740. 2021 AMOUNT: $ 3,238. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,106,701 | OtherCostOrOtherBasisAmt |
| Book Value | $12,106,701 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $84,807,719 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,329,606 | DepreciationAmt |
| Book Value | $63,478,113 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $11,568,587 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,909,565 | DepreciationAmt |
| Book Value | $8,659,022 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,880,552 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,760,611 | DepreciationAmt |
| Book Value | $20,119,941 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,696,068 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,061,232 | DepreciationAmt |
| Book Value | $41,634,836 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $145,998,613 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| INVESTMENT IN SUBSIDIARIES | $19,277,551 | F |
| REAL ESTATE HELD FOR INVEST. | $538,814 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Program Rltd | $19,816,365 | TotalBookValueProgramRltdAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| CONTRACT ASSET | $155,313,651 |
| DEFERRED RENT REVENUE | $921,483 |
| LEASE ISSUANCE COSTS, NET | $221,143 |
| ORIGINATION COSTS | $195,866 |
| OTHER ASSET | $23,235 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $156,675,378 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATIONS | $4,641,139 |
| DERIVATIVE INSTRUMENT LIABILITY | $1,506,149 |
| UNEARNED REVENUE | $1,305,965 |
| SECURITY DEPOSITS HELD | $278,943 |
| OTHER LIABILITIES | $116,287 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $7,848,483 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | UNCERTAIN TAX POSITIONS 3CDC AND OTR HOLDINGS, INC (OTR), A WHOLLY OWNED SUBSIDIARY, ARE EXEMPT FROM FEDERAL INCOME TAX UNDER THE APPLICABLE INTERNAL REVENUE CODE (THE CODE) SECTION, THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. 3CDC AND OTR ARE, LIKEWISE, EXEMPT FROM OHIO INCOME TAX UNDER COMPARABLE STATE STATUTES. 3CDC DERIVES REVENUES FROM AN UNRELATED TRADE OR BUSINESS AND FILES A FEDERAL FORM 990-T AND A CINCINNATI BUSINESS TAX RETURN TO PAY ITS ASSOCIATED TAX LIABILITIES. 3CDC IS CURRENTLY OPERATING AT A LOSS, THEREFORE THE CALCULATED INCOME TAX PROVISION IS IMMATERIAL AND NO PROVISION IS RECORDED IN THE FINANCIAL STATEMENTS. 3CDC HAS CREATED NUMEROUS SINGLE MEMBER LIMITED LIABILITY COMPANIES TO CARRY OUT ITS MISSION WHICH ARE DISREGARDED FOR FEDERAL TAX PURPOSES. 3CDC IS THE SOLE MEMBER, THEREFORE, THE TRANSACTIONS OF THESE ENTITIES ARE REPORTED TO THE INTERNAL REVENUE SERVICE ON 3CDC'S TAX RETURN. OTR HAS CREATED A SINGLE MEMBER LIMITED LIABILITY COMPANY TO CARRY OUT ITS MISSION. THAT ENTITY IS DISREGARDED FOR FEDERAL TAX PURPOSES. OTR IS THE SOLE MEMBER, THEREFORE, THE TRANSACTIONS OF THE ENTITY ARE REPORTED TO THE INTERNAL REVENUE SERVICE ON OTR'S TAX RETURN. VARIOUS LIMITED LIABILITY COMPANIES HAVE BEEN CREATED AS PART OF NEW MARKETS TAX CREDIT (NMTC) FINANCING STRUCTURES AND ARE PARTNERSHIPS FOR FEDERAL TAX PURPOSES WHERE 3CDC IS THE MAJORITY MEMBER AND RELATED AND UNRELATED PARTIES ARE THE NON-CONTROLLING MEMBERS. AS PART OF VARIOUS HISTORIC TAX CREDIT (HTC) FINANCING STRUCTURES, ANOTHER WHOLLY OWNED SUBSIDIARY (HTC MANAGER) IS A NOT-FOR-PROFIT ORGANIZATION CREATED AS THE MANAGING MEMBER OF SEVERAL PARTIALLY OWNED ENTITIES (INDIVIDUALLY AND COLLECTIVELY, HTC MT) WHICH OWN A LEASEHOLD INTEREST IN DEPRECIABLE, TANGIBLE PROPERTY AND THAT HAVE AT LEAST ONE MEMBER THAT IS NOT A TAX-EXEMPT ENTITY. THE ORGANIZATION ELECTED NOT TO BE TREATED AS A TAX-EXEMPT ENTITY FOR PURPOSES OF SECTIONS 168(H)(5) AND (6) OF THE CODE. BY THIS ELECTION, ANY GAIN RECOGNIZED BY THE DISPOSITION OF AN INTEREST IN THE HTC MANAGER OR ANY DIVIDENDS PAID TO 3CDC SHALL BE TREATED AS UNRELATED BUSINESS TAXABLE INCOME UNDER SECTION 511 OF THE CODE. 3CDC DID NOT DISPOSE OF ANY INTEREST IN THE HTC MANAGER AND NO DIVIDENDS WERE PAID TO 3CDC IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDING DECEMBER 31, 2021 AND 2020. HTC MANAGER HAS CREATED VARIOUS LIMITED LIABILITY COMPANIES TO CARRY OUT ITS MISSION. 3CDC AND OTR FOLLOW GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. 3CDC AND OTR HAVE PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. 3CDC HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS FOR THE YEAR ENDING DECEMBER 31, 2021 AND 2020. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OVER-THE-RHINE CHAMBER OF COMMERCE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1307 WALNUT STREET | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 311300658 | RecipientEIN |
| IRC Section | 501(C)(6) | IRCSectionDesc |
| Cash Grant | $7,500 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | PROCESS FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. 3CDC'S BOARD APPROVES THE ANNUAL BUDGET EACH YEAR, FOR WHICH AN ALLOCATION OF FUNDS IS SET ASIDE FOR CONTRIBUTIONS AND DONATIONS TO VARIOUS ORGANIZATIONS. 3CDC ALSO HAS AN INTERNAL COMMITTEE, MADE UP OF MANAGERS AND SENIOR MANAGERS, THAT REVIEWS AND APPROVES OR DENIES EACH INDIVIUDAL CONTRIBUTION REQUEST. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| STEPHEN G LEEPER | ||||||||||||||
| PRESIDENT & CEO | $400,502 | $0 | $101,959 | $0 | $5,652 | $0 | $47,450 | $0 | $27,448 | $0 | $583,011 | $0 | $0 | $0 |
| ADAM GELTER | ||||||||||||||
| EVP, DEVELOPMENT | $260,325 | $0 | $27,295 | $0 | $8,458 | $0 | $31,647 | $0 | $18,203 | $0 | $345,928 | $0 | $0 | $0 |
| TIMOTHY SZILASI | ||||||||||||||
| SECY., TREAS., SR. VP & CFO | $223,033 | $0 | $22,660 | $0 | $54 | $0 | $29,330 | $0 | $10,301 | $0 | $285,378 | $0 | $0 | $0 |
| CHRISTY VISSMAN | ||||||||||||||
| VP EVENTS | $114,648 | $0 | $15,141 | $0 | $32,670 | $0 | $25,570 | $0 | $12,672 | $0 | $200,701 | $0 | $0 | $0 |
| LANN FIELD | ||||||||||||||
| VP DEVELOPMENT | $151,906 | $0 | $15,000 | $0 | $60 | $0 | $7,480 | $0 | $12,955 | $0 | $187,401 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 4B: | NON-QUALIFIED RETIREMENT PLAN THE FOLLOWING INDIVIDUALS PARTICIPATE IN A 457(F) NON-QUALIFIED RETIREMENT PLAN. CONTRIBUTIONS MADE TO THE PLAN ARE INCLUDED ON SCHEDULE J, PART II, COLUMN C AS FOLLOWS: STEPHEN G. LEEPER - $33,200 ADAM GELTER - $18,000 TIMOTHY SZILASI - $18,000 CHRISTY VISSMAN - $18,000 |
| PART I, LINE 7: | NON-FIXED PAYMENTS ALL EMPLOYEES OF 3CDC ARE ELIGIBLE FOR A 10% BONUS DEPENDING ON PERFORMANCE METRICS. THE PRESIDENT & CEO'S CONTRACT PERMITS A BONUS OF UP TO 25% OF BASE SALARY. BONUSES WERE REVIEWED AND APPROVED BY THE HUMAN RESOURCES AND GOVERNANCE SUBCOMMITTEE AND DOCUMENTED IN THE BOARD MEETING MINUTES. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| A | 311752368 | NONEAVAIL | 2014-09-03 | $21,535,907 | FACILITY IMPROV. & REFUND 12/28/11 | 0 | 0 | 0 |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| B | 311752368 | NONEAVAIL | 2018-10-19 | $26,730,000 | FACILITY CONSTRUCTION | 0 | 0 | 0 |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| C | 311752368 | NONEAVAIL | 2019-12-21 | $59,555,000 | REFUNDING 6/20/2013, 6/20/2018 & 6/19/2019 | 0 | 0 | 0 |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| D | 311752368 | NONEAVAIL | 2020-07-16 | $13,440,000 | REFUNDING OF AFFILIATE DEBT | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | In Reserve FundInReserveFundAmt | Capital ExpendituresCapitalExpendituresAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $4,726,686 | $21,535,907 | $21,535,907 | 2014 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $26,730,000 | 2020 | 0 | 0 | Yes (1) | Yes (1) | $900,000 | $25,830,000 | |||
| C | $50,000 | $59,555,000 | $56,827,322 | 2019 | Yes (1) | 0 | Yes (1) | Yes (1) | $2,046,503 | $681,175 | |
| D | $160,000 | $13,440,000 | $12,089,900 | 2020 | 0 | 0 | Yes (1) | Yes (1) | $1,081,300 | $268,800 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 |
| B | 0 | 0 | 0 | 0 | Yes (1) | 0 | 0 | |
| C | 0 | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 |
| D | 0 | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PNC | ||||||||||||
| A | 0 | 0 | 0 | Yes (1) | 0 | Yes (1) | 3.100000000000 | Yes (1) | 0 | 0 | 0 | 0 |
| (no name) | ||||||||||||
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | |||
| (no name) | ||||||||||||
| C | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | |||
| (no name) | ||||||||||||
| D | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
| C | 0 |
| D | 0 |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, COLUMN E, LINES C AND D AND CONTINUATION SHEET, COLUMN E, LINE B | AND PART II, LINE 3, COLUMNS C AND D AND CONTINUATION SHEET, LINE 3, COLUMN B ISSUE PRICE AND PROCEEDS TOTAL ISSUE PRICE IN PART I, COLUMN E, LINES C AND D AND CONTINUATION SHEET, COLUMN E, LINE B DOES NOT MATCH THE ISSUE PRICE LISTED ON THE FILED FORM 8038 AND TOTAL PROCEEDS FROM ISSUE IN PART II, LINE 3, COLUMNS C AND D AND CONTINUATION SHEET, LINE 3, COLUMN B DUE TO A DISCOUNT AT TIME OF ISSUE. |
| SCHEDULE K, PART IV, COLUMN A, LINE 2C | REBATE COMPUTATION DATE REBATE COMPUTATION PERFORMED 12/07/2016. |
| SCHEDULE K, PART IV, COLUMN B, LINE 2C | REBATE COMPUTATION DATE TWO SEPARATE BONDS ISSUED 12/28/2011 & THEN CONSOLIDATED & REFUNDED ON 9/3/2014. REBATE COMPUTATIONS WERE PERFORMED FOR ONE BOND ON 5/28/2020 AND THE OTHER 6/1/2020. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| A | 311752368 | NONEAVAIL | 2021-09-21 | $7,444,000 | REFUND DEBT | 0 | 0 | 0 |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | ||||||||
| B | 311752368 | NONEAVAIL | 2017-12-29 | $10,400,000 | FACILITY CONSTRUCTION | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | RetiredRetiredAmt | In Reserve FundInReserveFundAmt | Capital ExpendituresCapitalExpendituresAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $7,444,000 | $147,489 | $7,296,511 | 2021 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $10,400,000 | $50,001 | 0 | 0 | Yes (1) | Yes (1) | $189,601 | $367,699 | $9,982,300 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 |
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | Yes (1) | 0 | 0 |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (no name) | ||||||||||||
| A | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | |||
| PNC & FIFTH THIRD | ||||||||||||
| B | 0 | Yes (1) | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | 3.000000000000 | Yes (1) | 0 |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 1: | ORGANIZATION'S MISSION (1) TO PROMOTE THE WELFARE OF THE PEOPLE OF THE CITY OF CINCINNATI, OHIO (THE "CITY"); (2) TO COMBAT COMMUNITY DETERIORATION, PROVIDE RELIEF TO THE POOR AND DISTRESSED, ELIMINATE DISCRIMINATION AND PREJUDICE, LESSEN NEIGHBORHOOD TENSIONS, FOSTER LOW INCOME HOUSING, STABILIZE, AND GENERALLY TO OTHERWISE PROMOTE COMMUNITY AND ECONOMIC DEVELOPMENT AND REDEVELOPMENT IN THE CITY'S DOWNTOWN; (3) TO LESSEN THE BURDENS OF GOVERNMENT OF THE CITY BY OVERSEEING PROJECTS, INCLUDING THOSE IN THE "CENTER CITY PLAN" PRESENTED TO THE CITY, AND PROGRAMS DESIGNED TO STRENGTHEN AND LEVERAGE THE CITY'S DOWNTOWN CORE ASSETS, INITIALLY FOCUSING ON FOUNTAIN SQUARE, OVER THE RHINE AND THE BANKS; (4) TO IMPROVE THE ECONOMY OF THE CITY BY DEVELOPING, ATTRACTING, EXPANDING, AND RETAINING BUSINESS, INDUSTRIAL, EDUCATIONAL, CULTURAL, CIVIC, COMMUNITY AND OTHER ENTERPRISES IN THE CITY AND THEREBY DEVELOPING, ATTRACTING, EXPANDING, AND RETAINING JOBS FOR THE PEOPLE OF THE CITY; (5) SOLELY FOR THE ABOVE PURPOSES, THE CORPORATION IS EMPOWERED TO TAKE AND HOLD BY BEQUEST, DEVISE, GIFT, CONTRIBUTION, PURCHASE, LEASE, OR ANY OTHER FORM, EITHER ABSOLUTELY OR IN TRUST, ANY PROPERTY, REAL OR PERSONAL, TANGIBLE OR INTANGIBLE, WITHOUT LIMITATION AS TO AMOUNT OR VALUE; TO SELL, CONVEY, USE, ASSIGN AND DISPOSE OF ANY SUCH PROPERTY AND TO INVEST AND REINVEST THE INCOME AND PRINCIPAL THEREOF; TO DEAL WITH AND EXPEND THE INCOME AND PRINCIPAL OF THE CORPORATION; TO MAKE GIFTS OR CONTRIBUTIONS TO OTHER ENTITIES OR PERSONS; TO VOTE THE SHARES OR INTERESTS IN ANY STOCK OR OTHER EQUITY INVESTMENT HELD BY THE CORPORATION; TO MAINTAIN, PROTECT AND ENFORCE ALL RIGHTS, TITLE AND INTERESTS INCIDENTAL TO HOLDING TITLE TO PROPERTY HELD BY THE CORPORATION; TO DO ALL THINGS NECESSARY OR APPROPRIATE TO ACCOMPLISH THE FOREGOING; AND TO EXERCISE ALL OTHER RIGHTS AND POWERS CONFERRED BY THE LAWS OF THE STATE OF OHIO UPON NONPROFIT CORPORATIONS. |
| FORM 990, PART VI, SECTION A, LINE 1A | DELEGATION OF AUTHORITY EXECUTIVE COMMITTEE: THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIRPERSON OF THE BOARD, THE CHAIRPERSON OF EACH BOARD COMMITTEE AND SUCH OTHER DIRECTORS AS MAY BE NOMINATED BY THE CHAIRPERSON OF THE BOARD AND APPROVED BY THE BOARD OF DIRECTORS FROM TIME TO TIME. THE CHAIRPERSON OF THE BOARD SHALL SERVE AS THE CHAIRPERSON OF THE EXECUTIVE COMMITTEE. DURING THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL POSSESS AND MAY EXERCISE ALL OF THE POWERS OF THE BOARD OF DIRECTORS IN THE MANAGEMENT AND CONTROL OF THE BUSINESS OF THE CORPORATION TO THE EXTENT PERMITTED BY LAW. ALL ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT ITS FIRST MEETING THEREAFTER. THE BOARD OF DIRECTORS MAY, AT ANY REGULAR MEETING, REVIEW THE ACTIONS OF THE EXECUTIVE COMMITTEE AND MAY MODIFY, RATIFY OR RESCIND ANY SUCH ACTIONS, SUBJECT TO THE CONTRACT RIGHTS OF THIRD PARTIES. NO MEMBER OF THE EXECUTIVE COMMITTEE WHO IS UNABLE TO ATTEND A MEETING OF THE EXECUTIVE COMMITTEE SHALL BE PERMITTED TO BE REPRESENTED AT SUCH MEETING BY A PROXY. SUBCOMMITTEES: THE BOARD OF DIRECTORS HEREBY DELEGATES ITS POWER TO APPOINT FROM TIME TO TIME CERTAIN OF ITS MEMBERS TO ACT AS A COMMITTEE IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS TO THE EXECUTIVE COMMITTEE, AND THE EXECUTIVE COMMITTEE MAY, ON BEHALF OF THE BOARD OF DIRECTORS, FROM TIME TO TIME DELEGATE TO A COMMITTEE POWER TO BE EXERCISED UNDER THE CONTROL AND DIRECTION OF THE EXECUTIVE COMMITTEE. EACH COMMITTEE SHALL BE COMPOSED OF ONE (1) OR MORE DIRECTORS AND MAY INCLUDE PERSONS WHO ARE NOT DIRECTORS. EACH COMMITTEE AND EACH MEMBER THEREOF SHALL SERVE AT THE PLEASURE OF THE EXECUTIVE COMMITTEE. EITHER THE EXECUTIVE COMMITTEE OR THE CHAIRPERSON OF THE PARTICULAR COMMITTEE MAY FROM TIME TO TIME APPOINT A SUBCOMMITTEE OF SUCH COMMITTEE. SUCH SUBCOMMITTEES MAY INCLUDE PERSONS WHO ARE NOT DIRECTORS, PROVIDED THAT AT LEAST ONE (1) DIRECTOR SHALL BE A MEMBER OF SUCH SUBCOMMITTEE. SUBJECT TO CHANGE BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD OF DIRECTORS, THERE SHALL CURRENTLY BE THE FOLLOWING FIVE (5) COMMITTEES IN ADDITION TO THE EXECUTIVE COMMITTEE: THE AUDIT COMMITTEE, THE DEVELOPMENT AND FINANCE COMMITTEE, THE ASSET COMMITTEE, THE EVENT AND SPONSORSHIP COMMITTEE, AND THE CENTER CITY MANAGEMENT COMMITTEE. COMMITTEE AND SUBCOMMITTEE ACTION: UNLESS OTHERWISE PROVIDED BY THE BOARD OF DIRECTORS OR THE EXECUTIVE COMMITTEE, AS THE CASE MAY BE, A MAJORITY OF THE MEMBERS OF ANY COMMITTEE OR SUBCOMMITTEE APPOINTED BY THE EXECUTIVE COMMITTEE PURSUANT TO SECTION 8.2 SHALL CONSTITUTE A QUORUM AT ANY MEETING THEREOF AND THE ACT OF A MAJORITY OF THE MEMBERS PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT SHALL BE THE ACT OF SUCH COMMITTEE OR SUBCOMMITTEE. ACTION MAY BE TAKEN BY ANY COMMITTEE OR SUBCOMMITTEE WITHOUT A MEETING BY A WRITING SIGNED BY ALL ITS MEMBERS. EACH COMMITTEE OR SUBCOMMITTEE SHALL KEEP A WRITTEN RECORD OF ALL ACTION TAKEN BY IT. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 REVIEW PROCESS THE IRS FORM 990 IS PREPARED BY A NATIONAL EXTERNAL PUBLIC ACCOUNTING FIRM, GRANT THORNTON. THE CFO REVIEWS THE DRAFT PRIOR TO DISSEMINATION TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE IS GIVEN A COPY OF THE FULL TAX RETURN AND REVIEWS THE GOVERNANCE AND COMPENSATION DATA PRIOR TO FILING WITH THE IRS. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BOARD PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT CONFLICT OF INTEREST POLICY IS VERBALLY DISCUSSED AT REGULAR STAFF MEETINGS. EACH YEAR ALL OFFICERS, DIRECTORS AND EMPLOYEES ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST (COI) DISCLOSURE FORM (ALTERNATIVE YEARS A RECONFIRMATION OF PRIOR YEAR). THE FORM IS REVIEWED AND SUMMARIZED INTERNALLY AND SUBMITTED TO THE ORGANIZATION'S GENERAL COUNSEL FOR REVIEW AND DISCLOSURE TO EXECUTIVE COMMITTEE, IF NECESSARY. ANY ACTION TAKEN BY THE BOARD OR COMMITTEE THAT HAS A COI OF AN EMPLOYEE, DIRECTOR OR OFFICER IS DISCLOSED PRIOR TO PASSAGE AND THE INDIVIDUAL IS REQUESTED TO LEAVE THE ROOM DURING THE DISCUSSION AND VOTE. |
| FORM 990, PART VI, SECTION B, LINE 15 | PROCESS FOR DETERMINING COMPENSATION THE EXECUTIVE COMMITTEE UTILIZED COMPARABILITY DATA WHEN DETERMINING THE CEO'S COMPENSATION IN COMPLETING HIS EMPLOYMENT CONTRACT. EACH YEAR THE COMMITTEE REVIEWS THE ORGANIZATION'S SCORECARD AND RESULTS AS WELL AS THE CEO'S PERFORMANCE IN ASSESSING HIS COMPENSATION CHANGES. FINALLY, THE CHAIR DISCUSSES THE RESULTS WITH BOARD MEMBERS. OTHER KEY STAFF COMPENSATION IS DETERMINED BY COMPARING LOCAL OR REGIONAL SALARY DATA AS WELL AS THE INDIVIDUAL'S PERFORMANCE. FORM 990, PART VI, LINES 16A AND 16B: PROCEDURES FOR ENTERING INTO JOINT VENTURE ARRANGEMENTS 3CDC HAS NOT ADOPTED A FORMAL WRITTEN POLICY TO ADDRESS JOINT VENTURE ACTIVITIES BUT THE ORGANIZATION UNDERTAKES PROACTIVE MEASURES TO ENSURE THAT THE ORGANIZATION'S ASSETS ARE PRESERVED FOR EXEMPT PURPOSES. ALL POTENTIAL JOINT VENTURE OPPORTUNITIES ARE TAKEN TO THE DEVELOPMENT & FINANCE COMMITTEE, BOARD OF DIRECTORS, AND, IF DEEMED NECESSARY, THE EXECUTIVE COMMITTEE AND/OR HR & GOVERNANCE SUB-COMMITTEE, TO DISCUSS WHY THE JOINT VENTURE HELPS FURTHER THE MISSION OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION'S ARTICLES OF INCORPORATION, CONSTITUTION, BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | GAIN/(LOSS) ON CHANGE IN VALUE OF INTEREST RATE SWAP 1,543,311. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (61 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|
| FOUNTAIN SQUARE MANAGEMENT GROUP LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 205399588 | SAME AS 3CDC | OH | $2,309,766 | $1,892,462 | N/A |
| FOUNTAIN SQUARE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 200446324 | SAME AS 3CDC | OH | $1,476,609 | $49,203,902 | N/A |
| GATEWAY II LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 204853806 | SAME AS 3CDC | OH | $48,257 | $47,802 | N/A |
| CCCP LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 260285149 | SAME AS 3CDC | OH | $260,486 | $719,898 | N/A |
| AZEOTROPIC PARTNERS LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 264490064 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| OTR PREDEVELOPMENT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 273117811 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| 1202 MAIN STREET LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 452447277 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| 120 EAST SIXTH LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 452246433 | SAME AS 3CDC | OH | $708,672 | $11,400,193 | N/A |
| URBAN LEGACY VII LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 300706445 | SAME AS 3CDC | OH | $410,184 | $1,419,621 | N/A |
| URBAN LEGACY VIII LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320359245 | SAME AS 3CDC | OH | $1,092,031 | $13,907,384 | N/A |
| CINTRIFUSE LANDLORD LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352476904 | SAME AS 3CDC | OH | $1,021,705 | $7,472,118 | N/A |
| 15TH & VINE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 371738643 | SAME AS 3CDC | OH | $1,767,583 | $19,436,093 | N/A |
| 15TH & RACE | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320416176 | SAME AS 3CDC | OH | $0 | $8,000 | N/A |
| 1200 VINE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 030589872 | SAME AS 3CDC | OH | $816,151 | $2,726,138 | N/A |
| 1222 REPUBLIC LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 300488295 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| CONDOMINIUM HOLDINGS LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 611743298 | SAME AS 3CDC | OH | $5,459,900 | $949,099 | N/A |
| FOURTH AND RACE REDEVELOPMENT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 611751654 | SAME AS 3CDC | OH | $883,997 | $41,807,031 | N/A |
| MUSIC HALL DEVELOPMENT | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320459068 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| ELM STREET PARKING | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 364811065 | SAME AS 3CDC | OH | $145,747 | $1,730,179 | N/A |
| ZIEGLER PARK LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320474485 | SAME AS 3CDC | OH | $577,885 | $14,740,353 | N/A |
| MEMORIAL HALL OPERATIONS LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 300889512 | SAME AS 3CDC | OH | $2,324,048 | $821,065 | N/A |
| MEMORIAL HALL LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 810806500 | SAME AS 3CDC | OH | $25,168 | $1,348,071 | N/A |
| ZIEGLER PARK MANAGEMENT GROUP LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320490955 | SAME AS 3CDC | OH | $957,428 | $889,189 | N/A |
| WASHINGTON PARK MANAGEMENT GROUP LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 611789600 | SAME AS 3CDC | OH | $2,269,422 | $2,419,634 | N/A |
| ARP LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 384017318 | SAME AS 3CDC | OH | $36,930 | $1,343,773 | N/A |
| 1415 VINE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 264643526 | SAME AS 3CDC | OH | $1,286,186 | $4,664,789 | N/A |
| NE VINECENTRAL LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 020721452 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| COURT & WALNUT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352590242 | SAME AS 3CDC | OH | $1,314,346 | $30,202,801 | N/A |
| 1423 WALNUT STREET LOT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 371863971 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| OTR DISTRICT MANAGEMENT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 364872881 | SAME AS 3CDC | OH | $641,516 | $14,071 | N/A |
| 1400 RACE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 271251881 | SAME AS 3CDC | OH | $501,416 | $5,330,115 | N/A |
| 1400 VINE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352612868 | SAME AS 3CDC | OH | $656,385 | $4,164,039 | N/A |
| LIBERTY AND RACE LOT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352621507 | SAME AS 3CDC | OH | $231,469 | $4,134,273 | N/A |
| RACE & VINE OFFICES LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 364909065 | SAME AS 3CDC | OH | $55,220 | $1,827,083 | N/A |
| COURT STREET CONDOS LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 371912029 | SAME AS 3CDC | OH | $656,014 | $1,921,519 | N/A |
| PAINT BUILDING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 371654067 | SAME AS 3CDC | OH | $52,090 | $0 | N/A |
| COLUMBIA LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 320583157 | SAME AS 3CDC | OH | $68,719 | $2,244,365 | N/A |
| COLUMBIA COMMERCIAL LEASING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 364914583 | SAME AS 3CDC | OH | $37,156 | $55,080 | N/A |
| B-SIDE LANDLORD LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 300782845 | SAME AS 3CDC | OH | $463,000 | $0 | N/A |
| FOUNTAIN PLACE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 833203630 | SAME AS 3CDC | OH | $306,540 | $2,159,679 | N/A |
| COURT & WALNUT LOT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 611922329 | SAME AS 3CDC | OH | $114,712 | $831,110 | N/A |
| 710 VINE LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 842037890 | SAME AS 3CDC | OH | $282,939 | $4,288,138 | N/A |
| 3CDC MASTER PARKING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 842009843 | SAME AS 3CDC | OH | $4,841,142 | $50,950,385 | N/A |
| PERSEVERANCE LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 843310978 | SAME AS 3CDC | OH | $53,692 | $1,790,764 | N/A |
| WILLKOMMEN HOLDING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 843740683 | SAME AS 3CDC | OH | -$18,579 | $4,335,313 | N/A |
| 3CDC MASTER PARKING II LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 843843177 | SAME AS 3CDC | OH | $0 | $312 | N/A |
| 3CDC MASTER PARKING COMMERCIAL LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 843835769 | SAME AS 3CDC | OH | $637,793 | $43,617,024 | N/A |
| WILLKOMMEN COMMERCIAL LANDLORD LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 850833515 | SAME AS 3CDC | OH | $0 | $7,742,599 | N/A |
| COURT AND VINE HOLDING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 852752787 | SAME AS 3CDC | OH | $460,000 | $7,892,288 | N/A |
| MERCER COMMONS COMMERCIAL 2 LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352469278 | SAME AS 3CDC | OH | $97,983 | $2,790,090 | N/A |
| KEYER LEVERAGE LENDER LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 854093954 | SAME AS 3CDC | OH | $55,066 | $3,522,724 | N/A |
| KEYER COMMERCIAL SUBTENANT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 854016068 | SAME AS 3CDC | OH | $0 | -$6,350 | N/A |
| 1410 VINE COMMERCIAL LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 863960982 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| 3CDC LFD LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 851042543 | SAME AS 3CDC | OH | $111,678 | $108,664 | N/A |
| DOWNTOWN CINCINNATI LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 861338385 | SAME AS 3CDC | OH | $3,584,778 | $745,833 | N/A |
| CINCIVTICA LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 311401294 | SAME AS 3CDC | OH | $13,418 | $3,653 | N/A |
| GLOBE BUILDING LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 364792845 | SAME AS 3CDC | OH | $49,091 | $2,431,840 | N/A |
| ALE HOUSE LANDLORD LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 383927763 | SAME AS 3CDC | OH | $85,211 | $6,137,775 | N/A |
| 1201 WALNUT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 352482329 | SAME AS 3CDC | OH | $872,469 | $5,370,164 | N/A |
| B-SIDE MASTER TENANT LLC | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 300793891 | SAME AS 3CDC | OH | $0 | $0 | N/A |
| THE RENNEN AND BEECHER FLATS CONDO | |||||||||
| 1203 WALNUT STREET | CINCINNATI | OH | 45202 | 833010246 | SAME AS 3CDC | OH | $0 | $0 | N/A |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OTR HOLDINGS INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202363373 | EIN |
| Primary Activities | SAME AS 3CDC | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(2) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 3CDC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (25 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MEMORIAL HALL DEVELOPMENT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 611766136 | SAME AS 3CDC | OH | N/A | EXCLUDED | $299,508 | $6,830,020 | 0 | Yes (1) | 0.80000 |
| MEMORIAL HALL MASTER TENANT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 364821264 | SAME AS 3CDC | OH | N/A | EXCLUDED | $3,622 | $35,794 | 0 | Yes (1) | 0.01000 |
| ZIEGLER PARK LEVERAGE LENDER LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 352548562 | SAME AS 3CDC | OH | N/A | EXCLUDED | $259,187 | $18,516,715 | 0 | Yes (1) | 0.95000 |
| ARP MASTER TENANT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 814203315 | SAME AS 3CDC | OH | N/A | EXCLUDED | $1,219 | $31,347 | 0 | Yes (1) | 0.01000 |
| ARP COMMERCIAL LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 814208905 | SAME AS 3CDC | OH | N/A | EXCLUDED | $66,513 | $2,735,732 | 0 | Yes (1) | 0.90000 |
| 15TH & VINE LEVERAGE LENDER | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 300958288 | SAME AS 3CDC | OH | N/A | EXCLUDED | $550,362 | $8,625,899 | 0 | Yes (1) | 0.95000 |
| FINDLAY KITCHEN LEVERAGE LENDER | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 811806919 | SAME AS 3CDC | OH | N/A | EXCLUDED | 0 | Yes (1) | 0.05000 | ||
| C&E LEVERAGE LENDER LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 473691880 | SAME AS 3CDC | OH | N/A | EXCLUDED | 0 | Yes (1) | 0.01000 | ||
| RACE AND VINE OFFICES LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 364884664 | SAME AS 3CDC | OH | N/A | EXCLUDED | $496,925 | $6,397,123 | 0 | Yes (1) | 0.25000 |
| RACE AND VINE OFFICES MT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 641900674 | SAME AS 3CDC | OH | N/A | EXCLUDED | $7,557 | $237,637 | 0 | Yes (1) | 0.01000 |
| COLUMBIA MT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 611906649 | SAME AS 3CDC | OH | N/A | EXCLUDED | $7,212 | $95,423 | 0 | Yes (1) | 0.01000 |
| COLUMBIA FLATS LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 301145069 | SAME AS 3CDC | OH | N/A | EXCLUDED | $599,447 | $7,845,129 | 0 | Yes (1) | 0.75000 |
| PERSEVERANCE COMMERCIAL LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 843050442 | SAME AS 3CDC | OH | N/A | EXCLUDED | $32,139 | $4,221,215 | 0 | Yes (1) | 0.90000 |
| PERSEVERANCE MASTER TENANT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 843322941 | SAME AS 3CDC | OH | N/A | EXCLUDED | $94 | $45,148 | 0 | Yes (1) | 0.01000 |
| COMMONS ON MAIN COMMERCIAL LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 843865501 | SAME AS 3CDC | OH | N/A | EXCLUDED | $15,344 | $1,842,205 | 0 | Yes (1) | 0.95000 |
| WILLKOMMEN LEVERAGE LENDER LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 844362288 | SAME AS 3CDC | OH | N/A | EXCLUDED | $279,352 | $14,456,492 | 0 | 0 | 0.99000 |
| WILLKOMMEN DEVELOPMENT 2 LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 844362288 | SAME AS 3CDC | OH | N/A | EXCLUDED | $1,352 | $5,503,448 | 0 | Yes (1) | 0.17900 |
| WILLKOMMEN DEVELOPMENT 3 LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 850779367 | SAME AS 3CDC | OH | N/A | EXCLUDED | $81 | $52,596 | 0 | Yes (1) | 0.01000 |
| WILLKOMMEN COMMERCIAL LEVERAGE LENDER LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 851801385 | SAME AS 3CDC | OH | N/A | EXCLUDED | $19,950 | $1,772,982 | 0 | 0 | 0.95000 |
| WILLKOMMEN ZUHAUSE MANAGER | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 843768563 | SAME AS 3CDC | OH | N/A | EXCLUDED | -$9 | $9,532,521 | 0 | 0 | 0.99000 |
| KEYER ROW LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 853995827 | SAME AS 3CDC | OH | N/A | EXCLUDED | $6,273,971 | 0 | 0 | 0.90000 | |
| KEYER ROW MASTER TENANT | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 854071508 | SAME AS 3CDC | OH | N/A | EXCLUDED | $22 | $2,408 | 0 | 0 | 0.01000 |
| 1410 VINE LEVERAGE LENDER LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 870878270 | SAME AS 3CDC | OH | N/A | EXCLUDED | $442 | $27,791 | 0 | 0 | 0.01000 |
| 1410 VINE MASTER TENANT LLC | |||||||||||||
| 1203 WALNUT | CINCINNATI | OH | 45202 | 863989906 | SAME AS 3CDC | OH | N/A | EXCLUDED | -$97 | $1,178 | 0 | 0 | 0.01000 |
| 1410 VINE LLC | |||||||||||||
| 1204 WALNUT | CINCINNATI | OH | 45203 | 863926197 | SAME AS 3CDC | OH | N/A | EXCLUDED | $46,806 | $7,653,354 | 0 | 0 | 0.90000 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALE HOUSE MANAGER INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300815086 | EIN |
| Primary Activities | SAME AS 3CDC | PrimaryActivitiesTxt |
| Legal Domicile State | OH | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 3CDC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $146,061 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $15,021,085 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ALE HOUSE MANAGER INC | ||
| B | $4,431,915 | FMV |
| ZIEGLER PARK LEVERAGE LENDER LLC | ||
| B | $13,720,000 | FMV |
| 15TH & VINE LEVERAGE LENDER LLC | ||
| B | $7,104,094 | FMV |