CAPITOL SOUTH COMMUNITY URBAN REDEVELOPMENT CORPORATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CAPITOL SOUTH COMMUNITY URBAN REDEVELOPMENT CORPORATION (EIN 31-0868417)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202543189349304799
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T10:15:50-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202122306 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GBQ PARTNERS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 230 WEST STREET SUITE 700 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 310868417 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CAPITOL SOUTH COMMUNITY URBAN | BusinessNameLine1Txt |
| Business Name Line2 | REDEVELOPMENT CORPORATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAPI | BusinessNameControlTxt |
| Phone | 6145455042 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 SOUTH FRONT STREET 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432153416 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOSEPH SCHUELER | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 6145455042 | PhoneNum |
| Signature | 2025-11-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KATHLEEN M MOSELEY | PreparerPersonNm |
| PTIN | P00116760 | PTIN |
| Phone | 6142211120 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CC PARKING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GREG DAVIES | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 SOUTH FRONT STREET 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 432153416 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,320,217 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | SEE SCHEDULE O | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $102,231 | PYContributionsGrantsAmt |
| CY Contributions Grants | $152,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,668,801 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,777,732 | CYProgramServiceRevenueAmt |
| PY Investment Income | $299,494 | PYInvestmentIncomeAmt |
| CY Investment Income | $373,730 | CYInvestmentIncomeAmt |
| PY Other Revenue | $11,997 | PYOtherRevenueAmt |
| CY Other Revenue | $16,755 | CYOtherRevenueAmt |
| PY Total Revenue | $10,082,523 | PYTotalRevenueAmt |
| CY Total Revenue | $9,320,217 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,079,851 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,271,017 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,863,832 | PYOtherExpensesAmt |
| CY Other Expenses | $9,478,411 | CYOtherExpensesAmt |
| PY Total Expenses | $12,943,683 | PYTotalExpensesAmt |
| CY Total Expenses | $11,749,428 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,861,160 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$2,429,211 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $31,211,403 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,304,463 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,668,612 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,922,237 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $28,542,791 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $26,382,226 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE PURPOSES FOR WHICH THE CORPORATION IS FORMED ARE EXCLUSIVELY CHARITABLE AND EDUCATIONAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,090,019 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $8,429,419 | RevenueAmt |
| Desc | MANAGEMENT OF PUBLIC PARKING GARAGES AND AN ATTACHED RETAIL CENTER. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $489,752 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $199,107 | RevenueAmt |
| Desc | IN 2024, COLUMBUS COMMONS WELCOMED MORE THAN 215,000 VISITORS, AN INCREASE OF 12% FROM THE PREVIOUS YEAR. THE PARK HAS CONTINUED TO EXPERIENCE CONSISTENT GROWTH IN PATRON ENGAGEMENT EACH YEAR FOLLOWING THE 2020 COVID-19 PANDEMIC. THE PROGRAMMING OFFERED AT COLUMBUS COMMONS FOCUSES HEAVILY ON INTERNALLY PRODUCED EVENTS THAT ARE FREE FOR THE COMMUNITY TO ATTEND. THAT YEAR, COLUMBUS COMMONS HOSTED NEARLY 8,000 ATTENDEES BETWEEN TWO FREE CONCERTS FEATURING BELOVED 2000S MUSICAL ARTISTS COLBIE CAILLAT, GAVIN DEGRAW AND SUGAR RAY, AND OVER 18,000 ATTENDEES AT CHILD-FOCUSED PROGRAMMING INCLUDING LARGE-SCALE FAMILY FUN DAYS, WEEKLY EDUCATIONAL COMMONS FOR KIDS EVENTS AND MULTIPLE FREE ANIMATED MOVIE SCREENINGS - ALONG WITH OVER 10,000 SPINS ON THE FREE CAROUSEL. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,008,607 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $149,206 | RevenueAmt |
| Desc | IN 2020, CAPITOL SOUTH ENTERED INTO A CONTRACT WITH THE CITY OF COLUMBUS FOR THE DESIGN AND CONSTRUCTION OF TWO PARKING GARAGES TOTALING 1,400 SPACES TO SERVE THE SCIOTO PENINSULA DEVELOPMENT. CONSTRUCTION OF THE GARAGES CONTINUED THOUGH OUT 2021. THE GARAGES WERE SUBSTANTIALLY COMPLETED AND OPENED TO THE PUBLIC IN 2022. CLOSE OUT OF THE CONSTRUCTION PUNCH LIST WAS COMPLETED IN 2024.DURING 2021, CAPITOL SOUTH CONTRIBUTED $3,584,193 OF ITS DOWNTOWN HOUSING INCENTIVE FUND TO CDDC TO ASSIST WITH FUNDING OF THE TOPIARY PARK CROSSING PROJECT, A 98-UNIT AFFORDABLE HOUSING PROJECT BEING DEVELOPED IN DOWNTOWN COLUMBUS. CONSTRUCTION OF THE PROJECT COMMENCED IN 2022 AND OPENED IN THE FALL OF 2023. SEE SCHEDULE O.BEGINNING IN THE SUMMER OF 2021, CAPITOL SOUTH PROVIDED ADDITIONAL SECURITY AND PROGRAMMING TO THE COLUMBUS RIVERFRONT PARK AREA KNOWN AS THE SCIOTO MILE. THESE SERVICES WERE COORDINATED WITH THE CITY OF COLUMBUS DEPARTMENT OF RECREATION AND PARKS TO ACTIVATE THE AREA AFTER THE COVID PANDEMIC. THESE SERVICES CONTINUED IN 2024. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $10,588,378 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | 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 | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (1) | 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 | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| IRP Document | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREG DAVIES PRESIDENT & CEO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6145454700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 S FRONT ST STE 210 | AddressLine1Txt |
| City | COLUMBUS | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43215 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (24 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 |
|---|---|---|---|---|---|---|---|---|---|
| ALEX FISCHER | |||||||||
| BOARD MEMBER/CHAIR | 0.30 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| TIM ROBINSON | |||||||||
| BOARD MEMBER/VICE CHAIR | 0.30 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| SANDY DOYLE-AHERN | |||||||||
| BOARD MEMBER/SECRETARY | 0.30 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| DR STEPHEN MARKOVICH | |||||||||
| BOARD MEMBER/TREASURER | 0.30 | 0.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| CHRISTIE ANGEL | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| FREDERIC BERTLEY | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| BRUCE A SOLL | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| JEFFREY EDWARDS | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| BRIAN ELLIS | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| JULIE SLOAT | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| HEATHER BRILLIANT | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| SUE ZAZON | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| MATT SCANTLAND | |||||||||
| BOARD MEMBER | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| TED CARTER | |||||||||
| BOARD MEMBER (BEGIN 2024) | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| TRACI MARTINEZ | |||||||||
| BOARD MEMBER (BEGIN 2024) | 0.30 | 0.30 | Yes (X) | $0 | $0 | $0 | |||
| GREG DAVIES | |||||||||
| CEO | 25.00 | 25.00 | Yes (X) | $315,322 | $315,322 | $48,566 | |||
| MATTHEW LUTZ | |||||||||
| ASST SECRETARY/GENERAL COUNSEL | 25.00 | 25.00 | Yes (X) | $162,708 | $162,708 | $35,546 | |||
| AMY TAYLOR | |||||||||
| PRESIDENT | 25.00 | 25.00 | Yes (X) | $336,900 | $336,900 | $22,930 | |||
| JOSEPH SCHUELER | |||||||||
| CFO | 25.00 | 25.00 | $147,214 | $147,214 | $44,710 | Yes (X) | |||
| ASHLEY MYERS | |||||||||
| DIRECTOR OF COLUMBUS COMMONS | 25.00 | 25.00 | $81,671 | $81,671 | $9,462 | Yes (X) | |||
| EMILYN HALL | |||||||||
| DIRECTOR OF ACCOUNTING | 25.00 | 25.00 | $66,965 | $66,965 | $13,078 | Yes (X) | |||
| MADISON ANN COLE | |||||||||
| DIRECTOR OF COMMUNICATIONS | 25.00 | 25.00 | $61,978 | $61,978 | $35,352 | Yes (X) | |||
| COLETTA A BLACK | |||||||||
| DIRECTOR OF ADMINISTRATION | 25.00 | 25.00 | $61,767 | $61,767 | $25,886 | Yes (X) | |||
| ANGELINA M VEGA | |||||||||
| PROJECT COUNCEL | 25.00 | 25.00 | $59,300 | $59,300 | $24,636 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,293,825 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,293,825 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $260,166 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| LAZ KARP ASSOCIATES LLC DBA LAZ PARKING | |||||
| ONE FINANCIAL PLAZA FLOOR 14 | HARTFORD | CT | 06103 | PARKING FACILITY MANAGEMENT | $1,772,534 |
| IP PATHWAYS | |||||
| 3600 109TH STREET | URBANDALE | IA | 50322 | IT SUPPORT | $109,430 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $112,000 | MembershipDuesAmt |
| Government Grants | $40,000 | GovernmentGrantsAmt |
| Total Contributions | $152,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| 3RD STREET RETAIL & GA | 531390 | $8,429,419 | $8,429,419 |
| PROGRAM FEES/COLUMBUS | 713990 | $199,107 | $199,107 |
| CONTRACT REVENUE | 812930 | $149,206 | $149,206 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,777,732 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $373,730 | TotalRevenueColumnAmt |
| Exclusion | $373,730 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS REVENUE | Desc |
| Business | 812930 | BusinessCd |
| Total Revenue Column | $16,755 | TotalRevenueColumnAmt |
| Exclusion | $16,755 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,755 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,320,217 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,777,732 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $390,485 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,057,770 | TotalAmt |
| Program Services | $634,662 | ProgramServicesAmt |
| Management And General | $423,108 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $899,981 | TotalAmt |
| Program Services | $755,441 | ProgramServicesAmt |
| Management And General | $144,540 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,930 | TotalAmt |
| Program Services | $39,558 | ProgramServicesAmt |
| Management And General | $26,372 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,875 | TotalAmt |
| Program Services | $68,925 | ProgramServicesAmt |
| Management And General | $45,950 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,461 | TotalAmt |
| Program Services | $92,325 | ProgramServicesAmt |
| Management And General | $40,136 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,907 | TotalAmt |
| Program Services | $296 | ProgramServicesAmt |
| Management And General | $31,611 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,488 | TotalAmt |
| Management And General | $38,488 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,000 | TotalAmt |
| Management And General | $50,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $273,937 | TotalAmt |
| Program Services | $272,268 | ProgramServicesAmt |
| Management And General | $1,669 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $219,595 | TotalAmt |
| Program Services | $226,733 | ProgramServicesAmt |
| Management And General | -$7,138 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,057 | TotalAmt |
| Program Services | $3,333 | ProgramServicesAmt |
| Management And General | $71,724 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,602 | TotalAmt |
| Program Services | $1,761 | ProgramServicesAmt |
| Management And General | $68,841 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,354 | TotalAmt |
| Management And General | $69,354 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,113 | TotalAmt |
| Program Services | $95 | ProgramServicesAmt |
| Management And General | $12,018 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,847,231 | TotalAmt |
| Program Services | $2,805,276 | ProgramServicesAmt |
| Management And General | $41,955 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,225 | TotalAmt |
| Program Services | $64,826 | ProgramServicesAmt |
| Management And General | $40,399 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PARKING GARAGE EXPENSES | $3,823,615 | $3,823,615 | |
| COLUMBUS COMMONS PROGRA | $1,628,239 | $1,628,239 | |
| REDEVELOPMENT | $109,290 | $109,290 | |
| OTHER EXPENSES | $91,932 | $61,735 | $30,197 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,826 | TotalAmt |
| Management And General | $31,826 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,749,428 | TotalAmt |
| Program Services | $10,588,378 | ProgramServicesAmt |
| Management And General | $1,161,050 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,553,665 | BOYAmt |
| EOY | $4,867,938 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200,618 | BOYAmt |
| EOY | $136,764 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $836,071 | BOYAmt |
| EOY | $1,345,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $213,714 | BOYAmt |
| EOY | $224,723 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,069,170 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $64,434,238 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,751,887 | BOYAmt |
| EOY | $15,634,932 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,051,624 | BOYAmt |
| EOY | $4,413,474 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,350,000 | BOYAmt |
| EOY | $1,317,273 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $253,824 | BOYAmt |
| EOY | $363,950 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,211,403 | BOYAmt |
| EOY | $28,304,463 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,366,801 | BOYAmt |
| EOY | $1,666,391 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,256 | BOYAmt |
| EOY | $43,321 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,555 | BOYAmt |
| EOY | $212,525 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,668,612 | BOYAmt |
| EOY | $1,922,237 | 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 | $28,542,791 | BOYAmt |
| EOY | $26,382,226 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,542,791 | BOYAmt |
| EOY | $26,382,226 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,211,403 | BOYAmt |
| EOY | $28,304,463 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$2,429,211 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $268,646 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 1 | TotalEasementsCnt |
| Total Acreage | 7.22 | TotalAcreageCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | 0 | WrittenPolicyMonitoringInd |
| Section170h Rqr Stsfd | 0 | Section170hRqrStsfdInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | 0 | InclEscrowCustodialAcctLiabInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $74,614,881 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,886,863 | DepreciationAmt |
| Book Value | $14,728,018 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,645 | OtherCostOrOtherBasisAmt |
| Depreciation | $42,657 | DepreciationAmt |
| Book Value | $2,988 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,780,585 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,527,099 | DepreciationAmt |
| Book Value | $253,486 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,628,059 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,977,619 | DepreciationAmt |
| Book Value | $650,440 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,634,932 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITIES | Desc |
| Amt | $212,525 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $212,525 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,588,863 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $268,646 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $268,646 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,320,217 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $9,320,217 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,749,428 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,749,428 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,749,428 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 9: | THE CONSERVATION EASEMENT WAS ACQUIRED IN 2019 AND IS REPORTED AS AN INTANGIBLE ASSET ON THE ORGANIZATION'S BALANCE SHEET. THE AMORTIZATION IS ON A STRAIGHT-LINE BASIS THROUGH 2065, CORRESPONDING WITH THE NVMMH LEASEHOLD INTEREST ON THE PROPERTY. |
| PART X, LINE 2: | CAPITOL SOUTH HAS ADOPTED THE PROVISIONS OF THE FASB ACCOUNTING STANDARDS CODIFICATION RELATING TO UNCERTAIN TAX POSITIONS. CAPITOL SOUTH ANNUALLY EVALUATES TAX POSITIONS WHICH INCLUDES AN ANALYSIS OF WHETHER TAX POSITIONS CAPITOL SOUTH TAKES WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MAY JEOPARDIZE THEIR TAX EXEMPT STATUS, WOULD MEET THE DEFINITION OF UNCERTAIN TAX POSITION. NO TAX ACCRUAL WAS RECORDED AS MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN TAX POSITIONS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | 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 | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AMY TAYLOR | ||||||||||||||
| PRESIDENT | $233,681 | $233,681 | $97,500 | $97,500 | $5,719 | $5,719 | $9,850 | $9,850 | $1,615 | $1,615 | $348,365 | $348,365 | $0 | $0 |
| GREG DAVIES | ||||||||||||||
| CEO | $211,822 | $211,822 | $97,500 | $97,500 | $6,000 | $6,000 | $10,350 | $10,350 | $13,933 | $13,933 | $339,605 | $339,605 | $0 | $0 |
| MATTHEW LUTZ | ||||||||||||||
| ASST SECRETARY/GENERAL COUNSEL | $151,160 | $151,160 | $11,548 | $11,548 | $0 | $0 | $8,122 | $8,122 | $9,651 | $9,651 | $180,481 | $180,481 | $0 | $0 |
| JOSEPH SCHUELER | ||||||||||||||
| CFO | $136,708 | $136,708 | $10,506 | $10,506 | $0 | $0 | $8,441 | $8,441 | $13,914 | $13,914 | $169,569 | $169,569 | $0 | $0 |
| ASHLEY MYERS | ||||||||||||||
| DIRECTOR OF COLUMBUS COMMONS | $73,101 | $73,101 | $8,570 | $8,570 | $0 | $0 | $4,229 | $4,229 | $502 | $502 | $86,402 | $86,402 | $0 | $0 |
| MADISON ANN COLE | ||||||||||||||
| DIRECTOR OF COMMUNICATIONS | $57,223 | $57,223 | $4,755 | $4,755 | $0 | $0 | $4,088 | $4,088 | $13,588 | $13,588 | $79,654 | $79,654 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 1A | FormAndLineReferenceDesc |
| Explanation | SOCIAL CLUB DUES ARE PAID BY THE ORGANIZATION. THE DEVELOPMENT ACTIVITIES OF THE ORGANIZATION REQUIRE EXTENSIVE COOPERATION AND COORDINATION OF PUBLIC AND PRIVATE SUPPORT FOR SUCCESSFUL DOWNTOWN ECONOMIC REDEVELOPMENT. BREAKFAST AND LUNCH MEETINGS ARE THE OPTIMUM WAY TO SCHEDULE SCARCE TIME TO CONFIDENTIALLY DISCUSS COOPERATIVE PROJECT ACTIVITIES. THE BOARD SUGGESTED MEMBERSHIP IN THE SOCIAL CLUBS TO FACILITATE NECESSARY MEETINGS WITH BUSY EXECUTIVES. | ExplanationTxt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)
| Relationship With OrgRelationshipWithOrgTxt | Loan PurposeLoanPurposeTxt | Loan From OrganizationLoanFromOrganizationInd | Original PrincipalOriginalPrincipalAmt | Balance DueBalanceDueAmt | DefaultDefaultInd | Board Or Committee ApprovalBoardOrCommitteeApprovalInd | Written AgreementWrittenAgreementInd |
|---|---|---|---|---|---|---|---|
| GREGORY JAMES DAVIES | |||||||
| OFFICER | SPLIT DOLLAR LIFE INSURANCE POLICY | Yes (X) | $159,085 | $822,075 | 0 | Yes (1) | Yes (1) |
| AMY E TAYLOR | |||||||
| OFFICER | SPLIT DOLLAR LIFE INSURANCE POLICY | Yes (X) | $79,543 | $523,334 | 0 | Yes (1) | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,345,409 | TotalBalanceDueAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART II | FormAndLineReferenceDesc |
| Explanation | IN 2021, CAPITOL SOUTH ESTABLISHED A SPLIT DOLLAR LIFE INSURANCE PROGRAM FOR THE BENEFIT OF TWO OF ITS EXECUTIVES, GREG DAVIES AND AMY TAYLOR. UNDER THIS PROGRAM, CAPITOL SOUTH FUNDS LIFE INSURANCE POLICIES FOR THE EXECUTIVES OR THEIR SPOUSES THROUGH THE PAYMENT OF ANNUAL AND BIWEEKLY PREMIUMS. PER THE AGREEMENTS, CAPITOL SOUTH COMMITTED TO MAKE ANNUAL AND BIWEEKLY PREMIUMS PAYMENTS FOR THE THREE YEARS BEGINNING JUNE 14, 2021. THE PREMIUMS PAID ARE TREATED AS A LOAN TO THE EMPLOYEE, WITH PRINCIPAL AND INTEREST BEING REPAID TO CAPITOL SOUTH UPON THE EMPLOYEE'S DEATH. THE LOANS ARE COLLATERALIZED BY THE CASH SURRENDER VALUE OF THE RESPECTIVE LIFE INSURANCE POLICIES. CAPITOL SOUTH HAS AN AGREEMENT WITH CDDC TO SHARE IN THE FUNDING OF THIS PROGRAM. THE TOTAL VALUE OF THE LOANS OUTSTANDING WAS $2,744,720 AT DECEMBER 31, 2024. CDDC'S SHARE OF THE LOANS WAS $1,399,311. IN DECEMBER 2023, THE AGREEMENTS WERE EXTENDED TO COVER THE PERIOD THROUGH JUNE 30, 2028. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | TO SERVE A PUBLIC PURPOSE AND SEEK THE IMPROVEMENT OF URBAN CONDITIONS, INCLUDING WITHOUT LIMITATION THE ELIMINATION OF URBAN BLIGHT, THROUGH DIRECT AND INDIRECT PARTICIPATION IN ACTIVITIES RELATING TO DEVELOPMENT, REDEVELOPMENT, AND OTHER PROJECTS LOCATED IN (I) THE GEOGRAPHIC AREA LOCATED IN THE CITY OF COLUMBUS, OHIO, THAT IS BOUNDED GENERALLY ON THE NORTH BY ROUTE 670, ON THE EAST BY ROUTE 71, ON THE SOUTH BY ROUTE 70 AND ON THE WEST BY THE RAILROAD PROPERTIES AND RIGHTS OF WAY SEPARATING FRANKLINTON FROM THE SCIOTO PENINSULA, AND (II) SUCH OTHER GEOGRAPHIC AREAS AS SHALL BE APPROVED FROM TIME TO TIME, BY THE CITY COUNCIL OF THE CITY OF COLUMBUS, OHIO. THE PURPOSES FOR WHICH THE CORPORATION IS FORMED ARE EXCLUSIVELY CHARITABLE AND EDUCATIONAL PURPOSES, INCLUDING WITHOUT LIMITATION, (A) COMBATING COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY, (B) LESSENING THE BURDENS OF GOVERNMENT, AND (C) MAKING DISTRIBUTIONS TO ORGANIZATIONS THAT QUALIFY AS A EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (OR THE CORRESPONDING PROVISION OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAW) AND (II) AGREE TO APPLY SUCH DISTRIBUTIONS EXCLUSIVELY FOR CHARITABLE OR EDUCATIONAL PURPOSES IN FRANKLIN COUNTY, OHIO. |
| FORM 990, PART V, LINES 2A & 2B: | CAPITOL SOUTH CONTRACTS WITH RESOURCING EDGE, A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) TO PERFORM WORKFORCE MANAGEMENT SERVICES INCLUDING PAYROLL SERVICES, ADMINISTRATION OF BENEFIT AND WORKERS' COMPENSATION PLANS AND MANAGEMENT OF HUMAN RESOURCE PROCESSES. THE PEO IS THE EMPLOYER OF RECORD FOR THE EMPLOYEES WORKING FOR THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 2 | THE BOARD HAS MEMBERS WHO CONTROL OR ARE EMPLOYED BY AREA FINANCIAL INSTITUTIONS, LAW FIRMS, CONSULTING FIRMS AND VARIOUS OTHER BUSINESS ENTERPRISES. THROUGHOUT THE YEAR, VARIOUS OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES HAVE BUSINESS RELATIONS WITH THESE ORGANIZATIONS IN THE NORMAL COURSE OF THEIR BUSINESS AND PERSONAL LIVES. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED AND APPROVED BY THE CFO AND PRESIDENT & CEO PRIOR TO ITS FILING. FURTHER, THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S AUDIT & FINANCE COMMITTEE PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL ACKNOWLEDGEMENT THEY HAVE READ THE CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL CONFLICTS. THE CONFLICT OF INTEREST FORMS ARE DISTRIBUTED ANNUALLY BY THE EXECUTIVE ASSISTANT TO EMPLOYEES, MANAGEMENT AND BOARD MEMBERS FOR COMPLETION AND SIGNATURE. THE EXECUTIVE ASSISTANT AND THE GENERAL COUNSEL ENSURE ALL FORMS ARE RETURNED AND ANY POTENTIAL CONFLICTS ARE ADDRESSED. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE BOARD DETERMINES THE COMPENSATION OF THE ORGANIZATION'S CEO. THE BOARD CONSIDERS GOALS, ACCOMPLISHMENTS, COMPENSATION LEVEL OF OTHER LOCAL NON-PROFIT CEO'S, AND COMPENSATION HISTORY. REGARDING THE COMPENSATION OF THE KEY/HIGHLY COMPENSATED EMPLOYEES, THE ORGANIZATION'S CEO AND PRESIDENT CONDUCT A PROCESS SIMILAR TO THE ONE DONE BY THE BOARD FOR THEM. |
| FORM 990, PART VI, SECTION C, LINE 18 | THE ORGANIZATION'S FORMS 1024 AND 990 ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FURTHER, THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION THROUGH ANOTHER'S WEBSITE, WWW.GUIDESTAR.ORG. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 2C: THE ORGANIZATION HAS AN AUDIT REVIEW COMMITTEE | WHICH OVERSEES THE AUDIT PROCESS, ULTIMATELY APPROVING THE AUDITED FINANCIAL STATEMENTS AND PRESENTING THEM TO THE BOARD. THIS COMMITTEE ALSO COORDINATES THE PROCESS FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| CAPITOL SOUTH ASSOCIATION | |||||||||||
| 150 SOUTH FRONT STREET STE 210 | COLUMBUS | OH | 43215 | 310886552 | INACTIVE | OH | 501(C)(3) | LINE 7 | CAPITOL SOUTH COMMUNITY URBAN REDEVELOPMENT CORPORATION | 0 | |
| COLUMBUS DOWNTOWN DEVELOPMENT CORPORATION | |||||||||||
| 150 SOUTH FRONT STREET STE 210 | COLUMBUS | OH | 43215 | 760704655 | DOWNTOWN DEVELOPMENT | OH | 501(C)(3) | LINE 7 | 0 | N/A | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | 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 | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| COLUMBUS DOWNTOWN DEVELOPMENT CORPORATION | ||
| K | $61,578 | ACCRUAL BASIS |
| COLUMBUS DOWNTOWN DEVELOPMENT CORPORATION | ||
| N | $226,671 | ACCRUAL BASIS |
| COLUMBUS DOWNTOWN DEVELOPMENT CORPORATION | ||
| O | $1,704,436 | ACCRUAL BASIS |
| COLUMBUS DOWNTOWN DEVELOPMENT CORPORATION | ||
| S | $404,580 | ACCRUAL BASIS |
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