Civic Intelligence

Beautiful Downtown Lewiston Revitalization Corporation

990EZ • Fiscal year 2023 • EIN 26-2200307

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 22, 2024

Organization Profilebeautifuldowntownlewiston.com
528 Main StreetLewiston, ID 83501

(208) 790-1148

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

0.78x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

21st percentile

-17%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$77,958

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 39.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

75th percentile

23%

Faster asset growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$179,993

Up $33,573 (+23%) from 2022

Net Assets

Down

$24,646

Down $33,909 (-58%) from 2022

Liabilities

Up

$155,347

Up $67,482 (+77%) from 2022

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin21st percentile

Revenue

Down

$199,155

Down $27,698 (-12%) from 2022

Expenses

Down

$233,064

Down $198 (-0.1%) from 2022

Net Income

Down

-$33,909

Down $27,500 (-429%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth75th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2012: $34,067Net Assets 2012: $34,0672012Assets 2014: $69,321Net Assets 2014: $69,3522014Assets 2015: $78,994Net Assets 2015: $78,9942015Assets 2018: $53,275Net Assets 2018: $53,2752018Assets 2019: $29,101Net Assets 2019: $29,1012019Assets 2020: $48,444Liabilities 2020: $12,401Net Assets 2020: $36,0432020Assets 2021: $166,916Liabilities 2021: $101,952Net Assets 2021: $64,9642021Assets 2022: $146,420Liabilities 2022: $87,865Net Assets 2022: $58,5552022Assets 2023: $179,993Liabilities 2023: $155,347Net Assets 2023: $24,6462023Assets 2024: $9,304Liabilities 2024: $8,919Net Assets 2024: $3852024

Highlighted filing

2023

Assets$179,993
Liabilities$155,347
Net Assets$24,646
Open 2023 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KRevenue 2012: $68,970Expenses 2012: $62,286Net Income 2012: $6,6842012Revenue 2014: $86,287Expenses 2014: $71,617Net Income 2014: $14,6702014Revenue 2015: $80,539Expenses 2015: $70,866Net Income 2015: $9,6732015Revenue 2018: $126,872Expenses 2018: $123,267Net Income 2018: $3,6052018Revenue 2019: $162,102Expenses 2019: $186,276Net Income 2019: -$24,1742019Revenue 2020: $90,291Expenses 2020: $83,349Net Income 2020: $6,9422020Revenue 2021: $165,416Expenses 2021: $136,494Net Income 2021: $28,9222021Revenue 2022: $226,853Expenses 2022: $233,262Net Income 2022: -$6,4092022Revenue 2023: $199,155Expenses 2023: $233,064Net Income 2023: -$33,9092023Revenue 2024: $135,056Expenses 2024: $159,317Net Income 2024: -$24,2612024

Highlighted filing

2023

Revenue$199,155
Expenses$233,064
Net Income-$33,909
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 22, 2024
Return Version
2023v5.1
Gross Receipts
$199,155
Mission and Program Overview

Mission

To create a vital, inviting downtown district in Lewiston which promotes quality business, cultural, and community growth.

To create a vital, inviting downtown district in Lewiston, Idaho which promotes quality business, cultural representation, and community growth.

Program Services

DescriptionGrantsExpenses
Beautiful Downtown Lewiston administers downtown events and activities, pursuant to the Main Street Program, to promote the vitality of Lewiston's downtwown business and residental district.-$169,605
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brenda MorganExecutive DirectorFT$77,958-$77,958
Magen FairleyDirector-$0--
Amanda CollinsChairman-$0--
Doug PurdyTreasurer-$0--
Courtney RobinsonDirector-$0--
Deb ZennerDirector-$0--
Morgan CarsonSecretary-$0--
Crystal NelsonDirector-$0--
John TaylorDirector-$0--
Filing and Contact Details

Filer

Filer Name
Beautiful Downtown Lewiston
EIN
26-2200307
Phone
2087901148
Address
528 Main Street, Lewiston, ID 83501

Signing Officer

Name
John Taylor
Title
Treasurer
Signed
2024-08-22
Discuss with paid preparer
Yes

Preparer

Firm
Carmel Minogue CPA & Associates
Address
105 E Main St, Pullman, WA 99163
Preparer
Carmel Minogue CPA
Phone
5093321225
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $9707”

Other Expenses.1003

“Information Technology $6427”

Other Expenses.1005

“Travel $9360”

Other Expenses.1012

“Insurance $1695”

Other Expenses.1

“Program Events $67645”

Other Expenses.3

“Storage $2374”

Other Expenses.4

“Dues and Subscriptions $982”

Other Expenses.5

“Bank Service Charges $572”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $6630 Accounts Payable and Accrued Expenses - Ending $2097”

Total Liabilities.1

“BID Fund Reserve - Beginning $81235 BID Fund Reserve - Ending $153250”

Raw XML Appendix185 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt677958
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Magen Fairley
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Amanda Collins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Doug Purdy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Courtney Robinson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Deb Zenner
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Morgan Carson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Brenda Morgan
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Crystal Nelson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8John Taylor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Executive Dir.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt098762
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To create a vital, inviting downtown district in Lewiston, Idaho which promotes quality business, cultural representation, and community growth.
IRS990EZ/PrintingPublicationsPostageAmt04759
IRS990EZ/ProgramServiceRevenueAmt0119660
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Beautiful Downtown Lewiston administers downtown events and activities, pursuant to the Main Street Program, to promote the vitality of Lewiston's downtwown business and residental district.
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt087865
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0beautifuldowntownlewiston.com
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt061580
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt079890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt075885
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt083993
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt074367
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0375715
IRS990ScheduleA/TotalSupportAmt0376360
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $9707
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Information Technology $6427
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $9360
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $1695
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Program Events $67645
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Storage $2374
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Dues and Subscriptions $982
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Bank Service Charges $572
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Payable and Accrued Expenses - Beginning $6630 Accounts Payable and Accrued Expenses - Ending $2097
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BID Fund Reserve - Beginning $81235 BID Fund Reserve - Ending $153250
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Total Liabilities.1
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Taylor
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Beautiful Downtown Lewiston
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Revitalization Corp
ReturnHeader/Filer/BusinessNameControlTxt0BEAU
ReturnHeader/Filer/EIN0262200307
ReturnHeader/Filer/PhoneNum02087901148
ReturnHeader/Filer/USAddress/AddressLine1Txt0528 Main Street
ReturnHeader/Filer/USAddress/CityNm0Lewiston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083501
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464395488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Carmel Minogue CPA & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 E Main St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pullman
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd099163
ReturnHeader/PreparerPersonGrp/PhoneNum05093321225
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Carmel Minogue CPA
ReturnHeader/ReturnTs02024-08-22T11:01:26-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$179,993
Liabilities
$155,347
Net assets
$24,646
Revenue
$199,155
Expenses
$233,064
Net income
-$33,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.09$0.00$1.35$1.59$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.80$1.55$0.25$1.99$2.33$0.34
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.88$0.59$2.27$2.33$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.67$1.02$0.65$1.65$1.36$0.29
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.12$0.36$0.90$0.83$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.29$1.62$1.86$0.24
2018Detailed filing. Detailed filing data is available for this year.$0.53$0.53$1.27$1.23$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.81$0.71$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.86$0.72$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.34$0.69$0.62$0.07