Civic Intelligence

The Downtown Foundation Inc

EIN 27-1663969 • 501(c)3 • Bowling Green, OH

Profile

Maintenance beautification of downtown bg

Four Corners Center 217 S Church StBowling Green, OH 43402

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.01x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

8.7%

Faster asset growth than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

70th percentile

17%

Faster revenue growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$406,056

Up $111,288 (+38%) from 2023

Liabilities

Flat

$2,000

Flat from 2023

Net Assets

Up

$404,056

Up $111,288 (+38%) from 2023

Operations
Liabilities / Revenue69th percentileNet Margin93rd percentile

Revenue

Up

$171,565

Up $121,288 (+241%) from 2023

Expenses

Down

$60,277

Down $38,592 (-39%) from 2023

Net Income

Up

$111,288

Up $159,880 (+329%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2017: $367,842Liabilities 2017: $0Net Assets 2017: $367,8422017Assets 2018: $277,524Net Assets 2018: $277,5242018Assets 2019: $274,978Liabilities 2019: $1,675Net Assets 2019: $273,3032019Assets 2020: $288,581Liabilities 2020: $2,069Net Assets 2020: $286,5122020Assets 2021: $337,638Liabilities 2021: $2,000Net Assets 2021: $335,6382021Assets 2022: $343,360Liabilities 2022: $2,000Net Assets 2022: $341,3602022Assets 2023: $294,768Liabilities 2023: $2,000Net Assets 2023: $292,7682023Assets 2024: $406,056Liabilities 2024: $2,000Net Assets 2024: $404,0562024

Highlighted filing

2024

Assets$406,056
Liabilities$2,000
Net Assets$404,056
Open 2024 Filing

Operations Trend

Revenue Growth70th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2017: $374,854Expenses 2017: $21,114Net Income 2017: $353,7402017Revenue 2018: $81,088Expenses 2018: $171,406Net Income 2018: -$90,3182018Revenue 2019: $50,201Expenses 2019: $54,422Net Income 2019: -$4,2212019Revenue 2020: $67,423Expenses 2020: $54,214Net Income 2020: $13,2092020Revenue 2021: $115,543Expenses 2021: $66,417Net Income 2021: $49,1262021Revenue 2022: $125,098Expenses 2022: $119,376Net Income 2022: $5,7222022Revenue 2023: $50,277Expenses 2023: $98,869Net Income 2023: -$48,5922023Revenue 2024: $171,565Expenses 2024: $60,277Net Income 2024: $111,2882024

Highlighted filing

2024

Revenue$171,565
Expenses$60,277
Net Income$111,288
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$406,056
Liabilities
$2,000
Net assets
$404,056
Revenue
$171,565
Expenses
$60,277
Net income
$111,288
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.06$0.02$4.04$1.72$0.60$1.11
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.02$2.93$0.50$0.99$0.49
2022Detailed filing. Detailed filing data is available for this year.$3.43$0.02$3.41$1.25$1.19$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.38$0.02$3.36$1.16$0.66$0.49
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.02$2.87$0.67$0.54$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.75$0.02$2.73$0.50$0.54$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.78$2.78$0.81$1.71$0.90
2017Detailed filing. Detailed filing data is available for this year.$3.68$0.00$3.68$3.75$0.21$3.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$171,565
Mission and Program Overview

Mission

Maintenance beautification of downtown bg

Program Services

DescriptionGrantsExpenses
ALLEY REVITALIZATION PROJECT WHICH INCLUDES LIGHTING AND PAINTING OF MURALS TO BRIGHTEN AND MAKE THEM MORE ENTICING TO WALK THROUGH AND IMPROVE THE OVERALL LOOK AND FEEL OF THE CITY.$100,000$8,798
YEAR AROUND BEAUTIFICATION PROJECTS FOR DOWNTOWN BOWLING GREEN INCLUDING CONSTRUCTION OF GREEN SPACES, PURCHASE OF HOLIDAY LIGHTS/DECORATIONS, AND GENERAL IMPROVEMENT TO THE OVERALL AESTHETICS OF DOWNTOWN.-$10,705
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM EMMERICHPresident-$0--
FLOYD CRAFTTreasurer-$0--
RANDALL ROBERTSSecretary-$0--
RICHARD NEWLOVEVice President-$0--
MICHELE RAINEDirector-$0--
JUDY ENNISDirector-$0--
TOM STRIGGOWDirector-$0--
GREG HALAMAYDirector-$0--
Filing and Contact Details

Filer

Filer Name
The Downtown Foundation Inc
EIN
27-1663969
Address
FOUR CORNERS CENTER 217 S CHURCH ST, Bowling Green, OH 43402

Signing Officer

Name
Randall J Roberts
Title
Secretary
Signed
2025-11-03
Discuss with paid preparer
Yes

Preparer

Firm
Randall J Roberts CPA PC
Address
121 E Wooster St, Bowling Green, OH 43402
Preparer
Randall J Roberts
Phone
4193541612
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Depreciation 7,817”

Form 990-EZ, Part I, Line 16, Other Expenses

“BANK CHARGES 34”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE EXPENSE 112”

Form 990-EZ, Part I, Line 16, Other Expenses

“INSURANCE 1,698”

Form 990-EZ, Part I, Line 16, Other Expenses

“Rental management expense 1,983”

Form 990-EZ, Part I, Line 16, Other Expenses

“UTILITIES 3,113”

Form 990-EZ, Part I, Line 16, Other Expenses

“PROGRAM EXPENSE 31,679”

Form 990-EZ, Part I, Line 16, Other Expenses

“REAL ESTATE TAX 3,897”

Form 990-EZ, Part I, Line 16, Other Expenses

“Repairs and maintenance 6,673”

Form 990-EZ, Part II, Line 26, Liabilities

“SECURITY DEPOSITS Beginning of year 2,000, End of year 2,000”

Raw XML Appendix167 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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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDALL J ROBERTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE DOWNTOWN FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DOWN
ReturnHeader/Filer/EIN0271663969
ReturnHeader/Filer/USAddress/AddressLine1Txt0FOUR CORNERS CENTER 217 S CHURCH ST
ReturnHeader/Filer/USAddress/CityNm0Bowling Green
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043402
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341949933
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Randall J Roberts CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0121 E Wooster St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Bowling Green
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043402
ReturnHeader/PreparerPersonGrp/PhoneNum04193541612
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randall J Roberts
ReturnHeader/ReturnTs02025-11-03T12:08:43-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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