CINCINNATI CENTER CITY DEVELOPMENT CORPORATION: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CINCINNATI CENTER CITY DEVELOPMENT CORPORATION (EIN 20-0446324)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-11-16
- IRS object ID
- 201523209349306762
- Schema version
- 2014v5.0
- 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 J
- Schedule K
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-11-16T11:51:56-06:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 | 4000 SMITH ROAD SUITE 500 | AddressLine1Txt |
| City | CINCINNATI | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | 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) |
|---|---|---|
| In Care Of | % TIMOTHY SZILASI | InCareOfNm |
| Business Name Control | CINC | BusinessNameControlTxt |
| Phone | 5136214400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 Walnut Street | 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 | Interim CFO | PersonTitleTxt |
| Phone | 5136214400 | PhoneNum |
| Signature | 2015-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Bridget Roche | PreparerPersonNm |
| PTIN | P00666837 | PTIN |
| Phone | 5137625000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Timothy Szilasi | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 Walnut Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $42,553,709 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | 3cdc.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | OH | LegalDomicileStateCd |
| Activity Or Mission | To strengthen the core assets of downtown Cincinnati; create great civic spaces, high-density/mixed-use developments, preserve historic structures | ActivityOrMissionDesc |
| Voting Members Governing Body | 32 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 30 | VotingMembersIndependentCnt |
| Total Employee | 123 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $19,593,711 | PYContributionsGrantsAmt |
| CY Contributions Grants | $13,697,187 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,833,341 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,787,642 | CYProgramServiceRevenueAmt |
| PY Investment Income | $404,388 | PYInvestmentIncomeAmt |
| CY Investment Income | -$5,847,217 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$477,222 | PYOtherRevenueAmt |
| CY Other Revenue | $653,142 | CYOtherRevenueAmt |
| PY Total Revenue | $29,354,218 | PYTotalRevenueAmt |
| CY Total Revenue | $21,290,754 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $518,247 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,193,858 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,005,672 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,125,392 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $161,559 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $14,510,115 | PYOtherExpensesAmt |
| CY Other Expenses | $26,372,298 | CYOtherExpensesAmt |
| PY Total Expenses | $20,034,034 | PYTotalExpensesAmt |
| CY Total Expenses | $33,691,548 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $9,320,184 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$12,400,794 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $245,451,613 | TotalAssetsBOYAmt |
| Total Assets EOY | $249,746,097 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $235,628,064 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $251,564,616 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,823,549 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$1,818,519 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To strengthen the core assets of downtown Cincinnati; create great civic spaces, high-density/mixed-use developments, preserve historic structures and create diverse, mixed-income neighborhoods supported by local businesses. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $6,796,074 | ExpenseAmt |
| Grant | $10,920 | GrantAmt |
| Revenue | $7,391,268 | RevenueAmt |
| Desc | Fountain Square District/Central Business District: In 2014, 3CDC hosted over 500 events at Fountain Square, welcoming over 2,000,000 visitors to downtown Cincinnati. In addition, the organization completed work on the brand new 84.510 building (formerly known as the dunnhumby Centre), providing Cincinnati's center city with a 1,000 space parking garage, 30,000 square feet of commercial space, and a 280,000 square foot office building. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $22,483,163 | ExpenseAmt |
| Grant | $1,182,938 | GrantAmt |
| Revenue | $5,396,374 | RevenueAmt |
| Desc | Over-the-Rhine: 3CDC expanded upon its summer programming at Washington Park in 2014, highlighted by the addition of multiple fitness classes and a new world market. The organization hosted more than 300 events at the park, drawing approximately 1,000,000 people to OTR. On the development side, 3CDC completed the first two phases of its Mercer Commons project, which yielded a of total 67 apartments (30 of which are affordable units), 23 condominiums, five townhomes, 14,500 square feet of commercial space, and a 340-space parking garage. Additionally, the fifth phase of 3CDC's OTR development plan was nearly completed by the end of 2014. Phase V included 74 condominiums, 14 apartments and 7,980 square feet of commercial space. The organization also leased 13 of its commercial spaces, bringing restaurants, bars, retail stores, and even a yoga studio online during 2014. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,279,237 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 289 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 123 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 32 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 30 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIMOTHY SZILASI | PersonNm |
| Phone | 5136214400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1203 WALNUT STREET | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (42 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Melanie Healey | |||||||
| Chair | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Joseph A Pichler | |||||||
| Vice Chair | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| James M Zimmerman | |||||||
| Vice Chair | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Brian Carley | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Brian Hodgett | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Calvin D Buford | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Claude Davis | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| J Phillip Holloman | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| James Ellerhorst | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| John C Merchant | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| John F Barrett | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| John F Cassidy | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Karen M Hoguet | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Kenneth W Lowe | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Kevin Jones | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Margaret E Buchanan | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Marc Manly | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Michael Comer | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Michael Fisher | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Neil K Bortz | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Paul F Gelter | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| R Michael Prescott | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Ralph S Michael | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Robert H Castellini | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Rodney McMullen | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Rosaleena Marcellus | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| S Kay Geiger | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Shane Wright | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Thomas L Williams | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Todd Gick | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Yvonne Gray Washington | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | ||
| Stephen G Leeper | |||||||
| President & CEO | 50.0 | Yes (X) | $442,600 | $0 | $42,394 | 5.0 | Yes (X) |
| David Dillion | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | 0.0 | |
| Ellen Van der Horst | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | 0.0 | |
| Michael Fisher | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | 0.0 | |
| Matt Waltz | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | 0.0 | |
| Larry Savage | |||||||
| Board Member | 5.0 | Yes (X) | $0 | $0 | $0 | 0.0 | |
| Stephanie Gaither | |||||||
| EVP & CFO | 50.0 | $224,980 | $0 | $15,432 | 5.0 | Yes (X) | |
| Chad S Munitz through Oct 2014 | |||||||
| EVP, Asset & Captial Mgmt | 45.0 | $146,415 | $0 | $15,082 | 5.0 | Yes (X) | |
| Adam Gelter | |||||||
| EVP, Development | 45.0 | $229,684 | $0 | $6,613 | 5.0 | Yes (X) | |
| Anastasia Mileham | |||||||
| VP, Marketing & Communications | 45.0 | $143,288 | $0 | $8,631 | 5.0 | Yes (X) | |
| JOHN FOX | |||||||
| VICE-PRESIDENT | 5.0 | $92,120 | $0 | $0 | 5.0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,279,087 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $88,152 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| The Turner Corporation | |||||
| 250 West Court St | CINCINNATI | OH | 45202 | Construction | $25,147,661 |
| RJ Beischel Building Co | |||||
| PO Box 32067 | CINCINNATI | OH | 45232 | Construction | $1,906,151 |
| HGC Construction | |||||
| 2814 Stanton Ave | CINCINNATI | OH | 45206 | Construction | $1,683,798 |
| Messer Construction Co | |||||
| 5158 Fishwich Drive | CINCINNATI | OH | 45216 | Construction | $1,567,987 |
| Core Resources Inc | |||||
| 1404 Vine Street | CINCINNATI | OH | 45202 | Construction | $1,514,570 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 47 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $5,284,600 | GovernmentGrantsAmt |
| All Other Contributions | $8,412,587 | AllOtherContributionsAmt |
| Total Contributions | $13,697,187 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MANAGEMENT FEE INCOME | 541610 | $1,861,478 | $1,861,478 |
| DEVELOPER FEE INCOME | 230000 | $2,128,636 | $2,128,636 |
| PARKING INCOME | 812930 | $5,114,790 | $5,114,790 |
| EVENTS AND PROGRAMMING INCOME | 713990 | $1,383,864 | $1,383,864 |
| LEASE REVENUE | 532000 | $1,450,033 | $1,450,033 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $848,841 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $848,841 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,787,642 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $548,692 | TotalRevenueColumnAmt |
| Exclusion | $548,692 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $14,867,046 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $21,262,955 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$6,395,909 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,395,909 | TotalRevenueColumnAmt |
| Exclusion | -$6,395,909 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| DEBT FORGIVENESS | 900099 | $11,475 | $11,475 |
| OTHER | 900099 | $641,667 | $641,667 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $653,142 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,290,754 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,787,642 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | -$5,194,075 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,193,858 | TotalAmt |
| Program Services | $1,193,858 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,186,967 | TotalAmt |
| Program Services | $384,575 | ProgramServicesAmt |
| Management And General | $767,676 | ManagementAndGeneralAmt |
| Fundraising | $34,716 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,684 | TotalAmt |
| Program Services | $229,684 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,344,219 | TotalAmt |
| Program Services | $1,558,762 | ProgramServicesAmt |
| Management And General | $2,666,697 | ManagementAndGeneralAmt |
| Fundraising | $118,760 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,000 | TotalAmt |
| Program Services | $25,000 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,152 | TotalAmt |
| Program Services | $63,152 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,370 | TotalAmt |
| Program Services | $89,544 | ProgramServicesAmt |
| Management And General | $178,743 | ManagementAndGeneralAmt |
| Fundraising | $8,083 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,815 | TotalAmt |
| Program Services | $260,815 | ProgramServicesAmt |
| Management And General | $34,000 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $310,421 | TotalAmt |
| Program Services | $142,060 | ProgramServicesAmt |
| Management And General | $168,361 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $355,580 | TotalAmt |
| Program Services | $355,580 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,638 | TotalAmt |
| Program Services | $150,844 | ProgramServicesAmt |
| Management And General | $19,794 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,618 | TotalAmt |
| Program Services | $159,208 | ProgramServicesAmt |
| Management And General | $40,410 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,048,865 | TotalAmt |
| Program Services | $1,944,850 | ProgramServicesAmt |
| Management And General | $104,015 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,185 | TotalAmt |
| Program Services | $18,981 | ProgramServicesAmt |
| Management And General | $42,204 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,509,124 | TotalAmt |
| Program Services | $5,402,171 | ProgramServicesAmt |
| Management And General | $106,953 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,224,457 | TotalAmt |
| Program Services | $4,204,627 | ProgramServicesAmt |
| Management And General | $19,830 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $515,513 | TotalAmt |
| Program Services | $450,905 | ProgramServicesAmt |
| Management And General | $64,608 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| EVENT AND PROGRAMMING EXP | $817,886 | $817,886 | |
| SAFE AND CLEAN PROGRAM | $464,991 | $464,991 | |
| PROJECT FINANCING COSTS PAID | $10,916,166 | $10,916,166 | |
| PROFESSIONAL MEMBERSHIPS | $6,117 | $560 | $5,557 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,922 | TotalAmt |
| Program Services | $445,018 | ProgramServicesAmt |
| Management And General | $31,904 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,691,548 | TotalAmt |
| Program Services | $29,279,237 | ProgramServicesAmt |
| Management And General | $4,250,752 | ManagementAndGeneralAmt |
| Fundraising | $161,559 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,913,207 | BOYAmt |
| EOY | $18,417,398 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,873,850 | BOYAmt |
| EOY | $1,545,760 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,258,911 | BOYAmt |
| EOY | $5,910,300 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,919,968 | BOYAmt |
| EOY | $16,707,967 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,361,674 | BOYAmt |
| EOY | $6,120,420 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $173,071,448 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $16,255,197 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,560,170 | BOYAmt |
| EOY | $156,816,251 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,487,396 | BOYAmt |
| EOY | $36,450,174 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,094,524 | BOYAmt |
| EOY | $4,833,217 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,981,913 | BOYAmt |
| EOY | $2,944,610 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,451,613 | BOYAmt |
| EOY | $249,746,097 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,017,639 | BOYAmt |
| EOY | $34,050,010 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $19,009,590 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,443 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,821,564 | BOYAmt |
| EOY | $192,054,930 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,677,418 | BOYAmt |
| EOY | $6,450,086 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,628,064 | BOYAmt |
| EOY | $251,564,616 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $454,145 | BOYAmt |
| EOY | -$9,068,511 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,369,404 | BOYAmt |
| EOY | $7,249,992 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,823,549 | BOYAmt |
| EOY | -$1,818,519 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $245,451,613 | BOYAmt |
| EOY | $249,746,097 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$12,400,794 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $758,726 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $5,843,607 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,388,459 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,908,508 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,593,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,697,187 | CurrentTaxYearAmt |
| Total | $49,431,472 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,843,607 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,388,459 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,908,508 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,593,711 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,697,187 | CurrentTaxYearAmt |
| Total | $49,431,472 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,403,783 | SubstantialContributorsTotAmt |
| Public Support Total170 | $42,027,689 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $799,546 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $662,645 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $719,970 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $459,809 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $548,692 | CurrentTaxYearAmt |
| Total | $3,190,662 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $119,041 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,102 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11,922 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $770,890 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $653,142 | CurrentTaxYearAmt |
| Total | $1,593,097 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $54,215,231 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $12,787,642 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.77520 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80265 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
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) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| Agent Trustee Etc | false | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (true) | InclEscrowCustodialAcctLiabInd |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $6,089,105 | InvestmentCostOrOtherBasisAmt |
| Book Value | $6,089,105 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $69,347,020 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $2,472,924 | DepreciationAmt |
| Book Value | $66,874,096 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $73,498,754 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $12,793,859 | DepreciationAmt |
| Book Value | $60,704,895 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $12,975,342 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $652,788 | DepreciationAmt |
| Book Value | $12,322,554 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $111,156,817 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $335,620 | DepreciationAmt |
| Book Value | $10,823,399 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $156,816,251 | TotalBookValueLandBuildingsAmt |
| Financial Derivatives | FinancialDerivativesGrp | |
| Closely Held Equity Interests | CloselyHeldEquityInterestsGrp |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INVESTMENT IN 99% OWNED LLC | Desc |
| Book Value | $36,450,174 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $36,450,174 | TotalBookValueSecuritiesAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| REFUNDABLE ADVANCE | $224,133 |
| SECURITY DEPOSIT | $92,477 |
| OTHER | $13,072 |
| FINANCING LIABILITY | $6,120,404 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,450,086 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part IV, Line 2b | Cost method of evaulation for real estate held for sale and real estate held for investment |
| PART X, LINE 2 | 3CDC EVALUATES ITS UNCERTAIN TAX POSITIONS AS TO WHETHER IT IS MORE LIKELY THAN NOT A TAX POSITION COULD BE SUSTAINED IN THE EVENT OF AN AUDIT BY THE APPLICABLE TAXING AUTHORITY. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS, AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. THE AMOUNT RECOGNIZED IS SUBJECT TO ESTIMATE AND MANAGEMENT JUDGMENT WITH RESPECT TO THE LIKELY OUTCOME OF EACH UNCERTAIN TAX POSITION. THE AMOUNT THAT IS ULTIMATELY SUSTAINED FOR AN INDIVIDUAL UNCERTAIN TAX POSITION OR FOR ALL UNCERTAIN TAX POSITIONS IN THE AGGREGATE COULD DIFFER FROM THE AMOUNT RECOGNIZED. 3CDC ANALYZED ITS INCOME TAX POSITIONS AND CONCLUDED THAT IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2014 AND DECEMBER 31, 2013. TAX YEARS OPEN TO EXAMINATION INCLUDE 2014, 2013, 2012, AND 2011. |
| PART IV, LINE 2B | DURING THE TAX YEAR GATEWAY II, LLC SERVED AS AN ESCROW AGENT OVER FIVE SEPERATE BANK ACCOUNTS, WITH THREE ENDING DURING THE TAX YEAR. THE PURPOSE FOR THIS ROLE IS TO AID MULTIPLE LENDERS ON DEVELOPMENT PROJECTS IN OVER-THE-RHINE IN DISTRIBUTING THE SALES PROCEEDS FROM HOMEOWNERSHIP UNIT SALES ACCORDING TO THE COLLATERAL SHARING AGREEMENTS IN PLACE FOR EACH PROJECT, RESPECTIVELY. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (true) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (true) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | 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 | $328,656 | $0 | $108,689 | $0 | $5,255 | $0 | $25,000 | $0 | $17,394 | $0 | $484,994 | $0 | $0 | $0 |
| Stephanie Gaither | ||||||||||||||
| EVP & CFO | $180,841 | $0 | $26,973 | $0 | $17,166 | $0 | $0 | $0 | $15,432 | $0 | $240,412 | $0 | $0 | $0 |
| Chad S Munitz through Oct 2014 | ||||||||||||||
| EVP, Asset & Captial Mgmt | $130,066 | $0 | $16,349 | $0 | $0 | $0 | $0 | $0 | $15,082 | $0 | $161,497 | $0 | $0 | $0 |
| Adam Gelter | ||||||||||||||
| EVP, Development | $199,684 | $0 | $30,000 | $0 | $0 | $0 | $0 | $0 | $6,613 | $0 | $236,297 | $0 | $0 | $0 |
| Anastasia Mileham | ||||||||||||||
| VP, Marketing & Communications | $126,939 | $0 | $16,349 | $0 | $0 | $0 | $0 | $0 | $8,631 | $0 | $151,919 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule J, Part I, Line 4a | Change of Control or Severance Payment. Chad Munitz received a severance payment of $17,166. John Fox received a severance payment of $58,938. These were included in the individuals W-2. |
| Schedule J, Part I, Line 4b | ANNUAL BONUSES ARE AWARDED BASED ON PERFORMANCE OF THE INDIVIDUAL EMPLOYEE AGAINST POSITION REQUIREMENTS. |
| Schedule J, Part I, Line 7 | All employees of 3CDC are eligible for a 10% bonus depending on performance metrics. The president and CEO, Stephen G. Leeper, as part of his employment contract receives a bonus that this reviewed and approved by the board that was in the amount of $25,000 in 2014. |
| Schedule J, Part I, Line 1a | Discretionary Spending Account Stephen G. Leeper, the president and CEO receives a car allowance in the amount of $5,255 that is included as part of his W-2 income. This amount was reviewed and approved as part of his employment contract by the board. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | |||||||
| A | 311752368 | 2011-12-28 | $14,540,450 | Refunding Prior Issue | false | false | false |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | |||||||
| B | 311752368 | 2011-12-28 | $956,276 | Facility Improvement | false | false | false |
| PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | |||||||
| C | 311752368 | 2011-12-28 | $820,000 | Facility Improvement | false | false | false |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Bond DefeasedBondDefeasedAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Refunding EscrowRefundingEscrowAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Credit EnhancementCreditEnhancementAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Other Spent ProceedsOtherSpentProceedsAmt | UnspentUnspentAmt | Substantial CompletionSubstantialCompletionYr | Current RefundingCurrentRefundingInd | Advance RefundingAdvanceRefundingInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $0 | $0 | $14,540,450 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $14,540,450 | $0 | 2007 | Yes (true) | false | Yes (true) | Yes (true) |
| B | $0 | $0 | $956,276 | $0 | $0 | $0 | $153,560 | $0 | $0 | $0 | $0 | $802,746 | 2007 | Yes (true) | false | Yes (true) | Yes (true) |
| C | $0 | $0 | $820,000 | $0 | $0 | $0 | $15,166 | $0 | $0 | $0 | $0 | $804,834 | 2007 | Yes (true) | false | Yes (true) | Yes (true) |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Private Bus Use By OthersPrivateBusUseByOthersPct | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Remedial Action TakenRemedialActionTakenInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|---|
| A | false | false | false | false | 0 | Yes (true) | false | false | false |
| B | false | false | false | false | 0 | Yes (true) | false | false | false |
| C | false | false | false | false | 0 | Yes (true) | false | false | false |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Business Name Line1GICProviderName/BusinessNameLine1Txt | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|
| 0 | |||||||
| A | Yes (true) | false | false | false | 0 | false | false |
| 0 | |||||||
| B | Yes (true) | false | false | false | 0 | false | false |
| 0 | |||||||
| C | Yes (true) | false | false | false | 0 | false | false |
Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | false |
| B | false |
| C | false |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | S | FormAndLineReferenceDesc |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORT OF GREATER CINCINNATI DEVELOPMENT AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 311752368 | BondIssuerEIN |
| Bond Issued | 2013-06-20 | BondIssuedDt |
| Issue Price | $24,000,000 | IssuePriceAmt |
| Purpose | Refunding and Facility Improvement | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Retired | $0 | RetiredAmt |
| Bond Defeased | $0 | BondDefeasedAmt |
| Total Proceeds | $24,000,000 | TotalProceedsAmt |
| In Reserve Fund | $0 | InReserveFundAmt |
| Capitalized Interest | $0 | CapitalizedInterestAmt |
| Refunding Escrow | $0 | RefundingEscrowAmt |
| Issuance Costs From Proceeds | $0 | IssuanceCostsFromProceedsAmt |
| Credit Enhancement | $0 | CreditEnhancementAmt |
| Working Capital Expenditures | $0 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $0 | CapitalExpendituresAmt |
| Other Spent Proceeds | $3,400,000 | OtherSpentProceedsAmt |
| Unspent | $19,600,000 | UnspentAmt |
| Substantial Completion | 2012 | SubstantialCompletionYr |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Private Bus Use By Others | 0 | PrivateBusUseByOthersPct |
| Bond Iss Meet Prvt Sec Pymt Test | Yes (true) | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Remedial Action Taken | false | RemedialActionTakenInd |
| Procs Nonqualified Bond Remdtd | false | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | Yes (true) | Form8038TFiledInd |
| Variable Rate Issue | Yes (true) | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | Yes (true) | HedgeIdentifiedInBksAndRecInd |
Hedge Provider Name HedgeProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PNC BANK NATIONAL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Of Hedge | 5. | TermOfHedgePct |
| Superintegrated Hedge | Yes (true) | SuperintegratedHedgeInd |
| Hedge Terminated | false | HedgeTerminatedInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
GIC Provider Name GICProviderName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 0 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | false | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | false | ProceduresCorrectiveActionInd |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Adam Gelter Paul Gelter | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Son of board member | RelationshipDescriptionTxt |
| Transaction | $229,684 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 2 | Paul Gelter (board member) is the father of Adam Gelter (executive at 3CDC) |
| Form 990, Part VI, Line 11b | Form 990 is reviewed by CFO and CEO prior to draft given to audit committee for review. Executive committee reviews the governance and compensation data, and is given a copy of the full tax return as well. |
| Form 990, Part VI, Line 12c | 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 discusion and vote. |
| Form 990, Part VI, Line 15a | 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. |
| Form 990, Part VI, Line 15b | Other key staff compensation is determined by comparing local or regional salary data as well as the individual's performance. |
| Form 990, Part VI, Line 19 | Documents are available to the public upon request. |
| FORM 990, Part VI, Section C, Line 18: | THE EXEMPTION APPLICATION AND 990 IS AVAILABLE UPON REQUEST OR ON THE GUIDE-STAR WEBSITE. |
| 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. |
| Part XI, Line 9 | Change in net assets is due to member distributions and change in value of variable interest entities. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (31 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| Fountain Square LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 200446324 | Same as 3CDC | OH | $3,930,816 | $35,270,071 | NA |
| Gateway II LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 204853806 | Same as 3CDC | OH | $2,797,459 | $7,024,598 | NA |
| CCCP LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 260285149 | Same as 3CDC | OH | $286,289 | $839,458 | NA |
| Fountain Square Management Group LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 205399588 | Same as 3CDC | OH | $2,232,680 | $1,071,529 | NA |
| Azeotropic Partners LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 264490064 | Same as 3CDC | OH | $278 | $682,857 | NA |
| Washington Park Restoration LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 271436027 | Same as 3CDC | OH | $2,043,506 | $40,908,769 | NA |
| 1400 Race Leveraged Lender LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 272610479 | Same as 3CDC | OH | $242,900 | $4,393,446 | NA |
| 1400 Race Master Tenant Manager LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 272610288 | Same as 3CDC | OH | $3,306 | $0 | NA |
| OTR Predevelopment LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 273117811 | Same as 3CDC | OH | $80,333 | $2,243,785 | NA |
| 1202 Main Street LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 452447277 | Same as 3CDC | OH | $189,575 | $1,163,363 | NA |
| 120 East Sixth Street LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 452246433 | Same as 3CDC | OH | $685,717 | $1,099,038 | NA |
| 032811 Holdings LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 364702169 | Same as 3CDC | OH | $5,491,801 | $15,546,406 | NA |
| Urban Legacy VII LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 300706445 | Same as 3CDC | OH | $265,330 | $4,271,029 | NA |
| Urban Legacy VIII LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 320359245 | Same as 3CDC | OH | $13,037,668 | $743,144 | NA |
| Paint Building Master Sub-Tenant LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 611665699 | Same as 3CDC | OH | $269,500 | $13,886,706 | NA |
| Paint Building Leveraged Lender LLC | |||||||||
| 1410 Race Street | Cincinnati | OH | 45202 | 383857641 | Same as 3CDC | OH | $81,742 | $4,480,714 | NA |
| Mercer Commons OTR LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 383877916 | Same as 3CDC | OH | $6,174,884 | $1,478,769 | NA |
| Mercer Commons Garage OTR LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 364735410 | Same as 3CDC | OH | $515,952 | $3,609,804 | NA |
| Fifth and Race LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 320374707 | Same as 3CDC | OH | $102,230 | $8,527,287 | NA |
| Cintrifuse Landlord LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 352476904 | Same as 3CDC | OH | $4,613,481 | $59,818,578 | NA |
| 15th & Vine LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 371738643 | Same as 3CDC | OH | $5,911,259 | NA | |
| 15th & Race | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 320416176 | Same as 3CDC | OH | $2,176,132 | NA | |
| Mercer Commons Leveraged Lender 2 LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 352468974 | Same as 3CDC | OH | $3,103,961 | NA | |
| 1200 Vine LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 030589872 | Same as 3CDC | OH | $80,769 | $3,305,290 | NA |
| 1100 Vine LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 030589869 | Same as 3CDC | OH | $242,299 | $1,968,769 | NA |
| 1100 Vine Commercial LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 870773183 | Same as 3CDC | OH | $84,891 | $661,738 | NA |
| 1222 Republic LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 300488295 | Same as 3CDC | OH | $194,778 | $1,287,204 | NA |
| Condo Holdings LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 611743298 | Same as 3CDC | OH | $4,401,091 | NA | |
| Fourth and Race Redevelopment LLC | |||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | 611751654 | Same as 3CDC | OH | $103 | $2,949,159 | NA |
| Elm Street Acquisitions LLC | |||||||||
| 383859201 | Revelopment | OH | OTR Holdings | ||||||
| Interstate Holdings LLC | |||||||||
| 383859201 | Same as 3CDC | OH | 032811 Holdi | ||||||
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 | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| OTR Holdings Inc | |||||||||
| 1410 Race Streeet | Cincinnati | OH | 45202 | 202363373 | Redevelopment | OH | 501 ( C)(2) | NA | Yes (true) |
| CBD Holdings Inc | |||||||||
| 1410 Race Streeet | Cincinnati | OH | 45202 | 262835540 | Renovation | OH | 501 ( C)(2) | NA | Yes (true) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (12 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct | EINEIN |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1400 Race Master Sub-Tenant LLC | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | $569,966 | $381,100 | false | Yes (true) | 0.99000 | |
| WPR Leveraged Lender LLC | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | $446,601 | $34,844,102 | false | Yes (true) | 0.99000 | |
| 120 East Sixth Leverage Lender | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | $150,695 | $11,601,357 | false | Yes (true) | 0.99000 | |
| Mercer Commons Leverage Lender | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | $190,375 | $14,909,405 | false | Yes (true) | 0.99000 | |
| Fifth and Race Leverage Lender | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | $825,000 | $26,691,119 | false | Yes (true) | 0.99000 | |
| Ale House Master Tenant | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | -$84 | $3,915,590 | false | Yes (true) | 0.99000 | |
| 1201 Walnut Master Tenant | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | -$6,916 | $6,346,255 | false | Yes (true) | 0.99000 | |
| Globe Building Master Tenant | ||||||||||||
| 1203 Walnut | Cincinnati | OH | 45202 | Same as 3CDC | OH | NA | -$23,308 | $228,933 | false | Yes (true) | 0.99000 | |
| CBD Holdings Inc | ||||||||||||
| same as 3cdc | OH | na | false | Yes (true) | 0.99000 | 262835540 | ||||||
| 1201 Walnut LLC | ||||||||||||
| same as 3cdc | OH | na | false | Yes (true) | 0.99000 | 352482329 | ||||||
| Ale House Landlord LLC | ||||||||||||
| same as 3cdc | OH | na | false | Yes (true) | 0.99000 | 383927763 | ||||||
| Globe Building LLC | ||||||||||||
| same as 3cdc | OH | na | false | Yes (true) | 0.99000 | 364792845 | ||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | Yes (true) | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| 120 E 6th St Leverage Lender LLC | ||
| B | $294,073 | Capital Contrib |
| WPR Leveraged Lender LLC | ||
| C | $90,000 | Capital Contrib |
| Mercer Commons Leveraged Lender | ||
| b | $3,757,540 | Purchase Price- |
| OTR Holdings Inc | ||
| n | $50,400 | Rent Paid to 14 |
| 1400 Race Master Sub-Tenant LLC | ||
| k | $108,738 | MGMT Fee Paid |