Civic Intelligence

Citywide Neighborhood Development

EIN 31-0885010 • 501(c)3 • Dayton, OH

Profile

To create and implement comprehensive community development strategies and programs to build communities and revitalize neighborhoods within the city of dayton.

8 N Main StreetDayton, OH 45402

www.citywidedev.com

Siviq Scores

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

Liabilities / Assets

91st percentile

0.82x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

4.62x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

23rd percentile

-9.0%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$267,392

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 37.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

4.4%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,999,787

Up $169,501 (+4.4%) from 2023

Liabilities

Up

$3,280,472

Up $233,680 (+7.7%) from 2023

Net Assets

Down

$719,315

Down $64,179 (-8.2%) from 2023

Revenue

Down

$709,496

Down $256,930 (-27%) from 2023

Expenses

Up

$773,675

Up $57,317 (+8.0%) from 2023

Net Income

Down

-$64,179

Down $314,247 (-126%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $3,819,107Liabilities 2016: $3,333,974Net Assets 2016: $485,1332016Assets 2017: $4,025,675Liabilities 2017: $3,464,300Net Assets 2017: $561,3752017Assets 2018: $3,981,620Liabilities 2018: $3,136,747Net Assets 2018: $844,8732018Assets 2019: $3,867,433Liabilities 2019: $3,033,127Net Assets 2019: $834,3062019Assets 2020: $3,704,379Liabilities 2020: $2,991,686Net Assets 2020: $712,6932020Assets 2021: $3,555,091Liabilities 2021: $2,929,953Net Assets 2021: $625,1382021Assets 2022: $3,596,454Liabilities 2022: $3,063,028Net Assets 2022: $533,4262022Assets 2023: $3,830,286Liabilities 2023: $3,046,792Net Assets 2023: $783,4942023Assets 2024: $3,999,787Liabilities 2024: $3,280,472Net Assets 2024: $719,3152024

Highlighted filing

2024

Assets$3,999,787
Liabilities$3,280,472
Net Assets$719,315

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $825,014Expenses 2016: $700,824Net Income 2016: $124,1902016Revenue 2017: $899,675Expenses 2017: $823,433Net Income 2017: $76,2422017Revenue 2018: $1,015,564Expenses 2018: $732,066Net Income 2018: $283,4982018Revenue 2019: $700,981Expenses 2019: $711,548Net Income 2019: -$10,5672019Revenue 2020: $566,042Expenses 2020: $687,655Net Income 2020: -$121,6132020Revenue 2021: $639,582Expenses 2021: $727,137Net Income 2021: -$87,5552021Revenue 2022: $661,410Expenses 2022: $753,122Net Income 2022: -$91,7122022Revenue 2023: $966,426Expenses 2023: $716,358Net Income 2023: $250,0682023Revenue 2024: $709,496Expenses 2024: $773,675Net Income 2024: -$64,1792024

Highlighted filing

2024

Revenue$709,496
Expenses$773,675
Net Income-$64,179

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 11, 2025
Return Version
2024v5.2
Gross Receipts
$709,496
Mission and Program Overview

Mission

To create and implement comprehensive community development strategies and programs in order to build communities and revitalize neighborhoods within the city of dayton.

To create and implement comprehensive community development strategies and programs to build communities and revitalize neighborhoods within the city of dayton.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,001,950$1,117,088▲ $115,138
Accounts Receivable$213,750$261,326▲ $47,576
Total Assets$3,830,286$3,999,787▲ $169,501
Other Assets Total$2,614,586$2,621,373▲ $6,787
Liabilities
Other Liabilities$2,992,343$3,272,501▲ $280,158
Accounts Payable and Accrued Expenses$54,449$7,971▼ $46,478
Total Liabilities$3,046,792$3,280,472▲ $233,680
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$783,494$719,315▼ $64,179
Total Net Assets Fund Balance$783,494$719,315▼ $64,179
Total Liabilities and Net Assets / Fund Balance$3,830,286$3,999,787▲ $169,501

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,575--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David MelinChairman
Daniel KanePresident
Terri BethelVice Chairman
Heather CorbinSba Director/sr Business D
Amy RiegelTrustee
Bob RuzinskyTrustee
Dave DickersonTrustee
Frank FerranteTrustee
Frank PetrieTrustee
Gina Mcfarlane-elTrustee
Joseph GordonTrustee
Kena BrownTrustee
Kiya PatrickTrustee
Kristin FinchTrustee
Mark WilliamsTrustee
Nikol MillerTrustee
Shelley DicksteinTrustee
Steve GondolTrustee
Steve SkerlTrustee
Walt HibnerTrustee
Karen DemasiAssistant Secretary
Rosalie GehrichCFO/asst Treasurer
Roddell McculloughSecretary
Shane WilkinSenior Business Developmen
Todd PleimanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$708,996
Investment Income
$0
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$-64,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$496,904$190,598-$687,502
Advertising$2,250--$2,250
Fees for Services Accounting$2,100--$2,100
Fees for Services Legal$1,850--$1,850
Other Expenses$1,830--$1,830
Conferences and Meetings$1,621--$1,621
Travel$1,600--$1,600
Office Expenses$615--$615
Information Technology$269--$269
Total Functional Expenses$583,077$190,598$0$773,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pass Thru Loans Payable$2,520,298
Other Payable$612,155
Pass Thru Interest Payable$97,471
A/p Affiliate$41,701
Other Accrued Liabilities$847
Interest Payable$29
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The organization has delegated control over management to a related nonprofit organization - city wide development corporation. They handle all administrative functions for the entity.

Form 990, Part VI, Section A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

The organization has delegated control over management to a related nonprofit organization - city wide development corporation. They handle all administrative functions for the entity.

Form 990, Part VI, Section B, Line 11B

The organization contracts with an accounting firm to prepare the information return, which is reviewed by internal management. Internal management forwards a copy of the return to an oversight committee that approves the return. The board is provided a copy of the approved return before the return is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The organization reviews the conflict of interest policy with board of trustees annually. During board meetings members are asked if they have any conflict of interest regarding any agenda items. If so, they do not vote.

Form 990, Part VI, Section B, Line 15

The organization does not pay any compensation and has delegated control over management to a related nonprofit organization - citywide development corporation. Citywide development corporation pays all the salaries and wages. Citywide development corporation has a compensation committee that reviews the executive salaries. The compensation committee hires an outside consultant which provided a compensation survey.

Form 990, Part VI, Section C, Line 19

The organization makes the form 1024 and the form 990 available upon request. The public can review these documents in the organization's administrative office.

Filing and Contact Details

Filer

Filer Name
Citywide Neighborhood Development
EIN
31-0885010
Phone
9378532529
Address
8 N MAIN STREET, DAYTON, OH 45402

Signing Officer

Name
Rosalie Gehrich
Title
Chief Financial Officer
Phone
9378532529
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosalie Gehrich
Formed
1975
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
0
Volunteers
0

Preparer

Firm
Brady Ware & Schoenfeld Inc
Address
3601 RIGBY ROAD SUITE 400, DAYTON, OH 45342
Preparer
Mary T Colegate CPA
Phone
9372235247
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

The organization has not made any changes in processes or procedures.

Financial Statement Notes

PART X, LINE 2:

Accounting for uncertainty in income taxes - accounting standards require the evaluation of tax positions taken or expected to be taken, in the course of preparing the tax returns for citywide to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. This statement provides that tax benefit from an uncertain tax position may be recognized in the combined financial statements only when it is "more-likely-than-not" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Management has determined that citywide has no significant uncertain tax positions as of december 31, 2024 or 2023.

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