2016-11-14T14:27:07-06:00 2015-12-31 341599718 Card Palmer Sibbison & Co 4545 Hinckley Parkway Cleveland OH 441096009 990 2015-01-01 464386832 Cuyahoga County Convention Facilities Development Corporation CUYA 2165880930 1 St Clair Avenue NE Cleveland OH 44114 GEORGE HILLOW Executive Director 2165880930 2016-11-11 1 Leonard Sott Jr CPA P01238880 2166216100 2015 2017-02-10 21:41:12Z GEORGE A HILLOW 1 St Clair Avenue NE Cleveland OH 44114 60878367 0 X WWW.CCCFDC.ORG X 2013 OH THE ORGANIZATION IS OPERATED FOR THE PURPOSES OF PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE RESIDENTS OF CUYAHOGA COUNTY, OHIO BY ENGAGING IN ACTIVITIES TO PROMOTE THE REVITALIZATION OF GREATER CLEVELAND AND CUYAHOGA COUNTY, TO ENHANCE THE CREATION OF NEW EMPLOYMENT OPPORTUNITIES IN GREATER CLEVELAND AND CUYAHOGA COUNTY, TO SUPPORT THE ECONOMIC GROWTH OF CLEVELAND, OHIO AND CUYAHOGA COUNTY, AND TO LESSEN THE BURDENS OF GOVERNMENT BY CONDUCTING ACTIVITIES FOR AND ON BEHALF OF CUYAHOGA COUNTY, OHIO.THE ORGANIZATION'S MOST SIGNIFICANT ACTIVITY IS OPERATING AND MANAGING THE CLEVELAND CONVENTION CENTER AND THE GLOBAL CENTER FOR HEALTH INNOVATION FOR AND ON BEHALF OF CUYAHOGA COUNTY, OHIO. THE ORGANIZATION RECEIVES RENTS AND CERTAIN OTHER PAYMENTS FROM CUYAHOGA COUNTY, OHIO IN CONNECTION WITH ITS OPERATION AND MAINTENANCE OF THE CLEVELAND CONVENTION CENTER AND THE GLOBAL CENTER FOR HEALTH INNOVATION PURSUANT TO CERTAIN AGREEMENTS WITH CUYAHOGA COUNTY, OHIO. 3 3 2 0 0 0 0 0 52224870 60878263 0 104 0 0 52224870 60878367 0 0 0 0 0 69793 0 0 0 46259832 57462691 46259832 57532484 5965038 3345883 8154991 11979582 2189953 2668661 5965038 9310921 X THE ORGANIZATION IS OPERATED FOR THE PURPOSES OF PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE RESIDENTS OF CUYAHOGA COUNTY, OHIO BY ENGAGING IN ACTIVITIES TO PROMOTE THE REVITALIZATION OF GREATER CLEVELAND AND CUYAHOGA COUNTY, TO ENHANCE THE CREATION OF NEW EMPLOYMENT OPPORTUNITIES IN GREATER CLEVELAND AND CUYAHOGA COUNTY, TO SUPPORT THE ECONOMIC GROWTH OF CLEVELAND, OHIO AND CUYAHOGA COUNTY, AND TO LESSEN THE BURDENS OF GOVERNMENT BY CONDUCTING ACTIVITIES FOR AND ON BEHALF OF CUYAHOGA COUNTY, OHIO. 0 0 56505472 60878263 The organization operates to promote the common good and general welfare of the residents of Cuyahoga County by operating and managing the Cleveland Convention Center and Global Center for Health Innovation for and on behalf of Cuyahoga County, Ohio.The Organization assists Cuyahoga County in the promotion of Greater Cleveland as a destination location for conventions, forums, meetings, and other events to enhance the economic revitalization of the region and, in that connection, acts as a convener among the facilities manager, the Convention and Visitors Bureau of Greater Cleveland, Inc., an Ohio nonprofit corporation doing business as Positively Cleveland, the convention headquarters hotel and other hoteliers associated with the Cleveland Convention Center and the Global Center for Health Innovation and other key stakeholders in the Cleveland Convention Center and the Global Center for Health Innovation, including among those activities coordinating regular meetings among the foregoing parties. 56505472 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 2 1 0 0 0 0 0 0 X 3 3 0 1 0 0 0 1 0 1 1 0 0 1 0 0 0 1 0 0 X George A Hillow CPA 2165880930 1 St Clair Avenue NE Cleveland OH 44114 Matt Carroll President and Treasurer 5.00 X X 0 0 0 Dan Brady end 7-10-15 Secretary & Director 5.00 X X 0 0 0 Joe Roman Director 5.00 X X 0 0 0 TREVOR MCALEER Start 7-10-15 SECretary & Director 5.00 X X 0 0 0 GEORGE HILLOW EXECUTIVE DIRECTOR 40.00 X 47328 0 6650 47328 0 6650 0 0 0 0 Aramark Sports and Entertainment 1 St Clair Ave NE Cleveland OH 44114 Setup/Housekeping/Event Services 1680008 Tenable Protective Services 2423 Payne Ave Cleveland OH 44114 Security Services 354186 SMG 300 Four Falls Corporate Center W Conshohocken PA 19428 Facility Management Services 333995 THE ADCOM GROUP INC 1370 WEST 6TH STREET Cleveland OH 44114 ADVERTISING SERVICES 259217 David Shute 19715 Frazier Drive Rocky River OH 44116 Consulting Services 235562 9 RENTAL INCOME 531120 41400000 41400000 Event Income 531390 19251799 19251799 OTHER INCOME 531390 226464 226464 60878263 104 104 60878367 60878263 0 104 X 55208 55208 7162 7162 1021 1021 462 462 5940 5940 331814 331814 60000 60000 31441 31441 8117275 7769847 347428 434268 434268 311678 280510 31168 226854 204169 22685 2812255 2531029 281226 2628 2628 127054 127054 77410 69669 7741 PROJECT FUNDING EXPENSE 36000000 36000000 CONVENTION CENTER AND G 8881538 8881538 TRAINING 32164 32164 BAD DEBT EXPENSE 16312 16312 57532484 56505472 1027012 0 6942360 1820264 1124496 178889 88135 109895 0 9870534 8154991 11979582 1411972 1482429 777981 1186232 2189953 2668661 X 0 0 0 0 5965038 9310921 5965038 9310921 8154991 11979582 3345883 0 X X 0 0 0 0 BOARD DESIGNATED RESERVE - CAPITAL REPAIR AND REPLACEMENT 9279512 CONSTRUCTION IN PROGRESS 591022 9870534 Form 990, Part IV - Line 34 THE TAXPAYER IS NOT RELATED TO ANY OTHER ORGANIZATION. FOR PURPOSES OF DETERMINING RELATED ORGANIZATIONS: CONTROL OF A NONPROFIT ORGANIZATION EXISTS IF ONE ORGANIZATION HAS THE POWER TO REMOVE AND REPLACE A MAJORITY OF THE NONPROFIT ORGANIZATION'S DIRECTORS OR TRUSTEES. IN ACCORDANCE WITH ARTICLE II OF THE TAXPAYER'S CODE OF REGULATIONS, A REPRESENTATIVE OF CUYAHOGA COUNTY APPOINTS A MAJORITY OF ALL DIRECTORS BUT THEY DO NOT HAVE THE POWER TO REMOVE AND REPLACE THE DIRECTORS. THEREFORE, THE RELATIONSHIP BETWEEN THE ORGANIZATION AND CUYAHOGA COUNTY DID NOT INCLUDE CONTROL AS DEFINED IN IRS INSTRUCTIONS TO FORM 990. Form 990, Part VI, Section A, line 3 THE ORGANIZATION HAS ENGAGED SMG FOR DAILY MANAGEMENT OF THE CONVENTION CENTER. SMG IS A WORLDWIDE VENUE MANAGEMENT COMPANY THAT IS UNRELATED TO THE ORGANIZATION OR ANY CURRENT OR FORMER DIRECTOR, OFFICER OR EMPLOYEE. SMG RECEIVES A MANAGEMENT FEE FOR THEIR SERVICES. Form 990, Part VI, Section A, line 7a The majority of the board of directors must be comprised of individuals who are appointed or selected by the Cuyahoga County Executive and the President of the Cuyahoga County Council. Form 990, Part VI, Section B, line 11 The Executive Director along with the Board of Directors are each supplied with a copy of Form 990. The Executive Director and the Board of Directors review Form 990. After all questions about the return are answered and any applicable changes are made, the Board votes to approve the filing of Form 990. Form 990, Part VI, Section B, line 15a The Board of Directors reviewed salary and compensation levels within organizations of similar size and comparable structure. The Board of Directors then votes to approve the salary. The current executive director was hired in August 2015. Form 990, Part VI, Section C, line 19 Copies of the organization's federal form 990 and governing documents shall be made available upon request, in a timely manner and subject to the charges permitted by law to any individual who request it. FORM 990, PART VI , LINE 12A, 13 AND 14 THE ORGANIZATION IS IN ITS ORGANIZATIONAL STAGES. THESE POLICIES ARE IN THE PROCESS OF DEVELOPMENT. Form 990, Part IX, line 11g CONSULTING: Program service expenses 0. Management and general expenses 162,058. Fundraising expenses 0. Total expenses 162,058. FOOD AND BEVERAGE FEE: Program service expenses 3,058,336. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,058,336. CONTRACTED SERVICES: Program service expenses 1,579,463. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,579,463. MANAGEMENT COMPANY PAID SALARIES, BENEFITS AND PAYROL TAXES: Program service expenses 3,132,048. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,132,048. PUBLIC RELATION CONSULTING FEES: Program service expenses 0. Management and general expenses 164,690. Fundraising expenses 0. Total expenses 164,690. PAYROLL PROCESSING FEES: Program service expenses 0. Management and general expenses 8,758. Fundraising expenses 0. Total expenses 8,758. PROFESSIONAL FEES - OTHER: Program service expenses 0. Management and general expenses 11,922. Fundraising expenses 0. Total expenses 11,922. FORM 990, PART IX, LINE 24A THE ORGANIZATION ENTERED INTO A PROJECT FUNDING AGREEMENT WITH CUYAHOGA COUNTY. PURSUANT TO THE AGREEMENT AND IN CONSIDERATION OF THE COUNTY MAKING FUNDS AVAILABLE FOR THE CONVENTION CENTER CONSTRUCTION AND CONDITIONED UPON THE COUNTY MAKING CERTAIN RENT PAYMENTS THE ORGANIZATION AGREED TO MAKE MONTHLY PAYMENTS OF $3,000,000 TO CUYAHOGA COUNTY. FORM 990, PART XII LINE 1 The Organization is using the modified cash basis for both internal accounting and Form 990 purposes. The Organization believes that the modified cash basis more clearly reflects income AND EXPENSES. The major modification COMPARED TO the full accrual basis OF ACCOUNTING involves the lease agreement AND PROJECT FUNDING AGREEMENT between the Organization and Cuyahoga County. For tax reporting purposes, the lease AND PROJECT FUNDING AGREEMENT is accounted for on THE cash basis.