Civic Intelligence

YWCA Development Corporation

EIN 31-0983874 • 501(c)2 • Cincinnati, OH

Profile

To own and maintain the YWCA facilities for the Protection from Abuse program services.

898 Walnut StreetCincinnati, OH 45202

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.70x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)2 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

28%

Faster asset growth than 91% of similar nonprofits.

501(c)2 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)2 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$7,130,302

Up $1,002,746 (+16%) from 2023

Liabilities

Up

$4,981,706

Up $380,312 (+8.3%) from 2023

Net Assets

Up

$2,148,596

Up $622,434 (+41%) from 2023

Revenue

Flat

$0

Flat from 2023

Expenses

Down

$144,729

Down $13,010 (-8.2%) from 2023

Net Income

Up

-$144,729

Up $13,010 (+8.2%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,972,394Liabilities 2010: $51,262Net Assets 2010: $2,921,1322010Assets 2011: $2,889,788Liabilities 2011: $280Net Assets 2011: $2,889,5082011Assets 2012: $2,793,615Liabilities 2012: $137Net Assets 2012: $2,793,4782012Assets 2013: $2,678,097Liabilities 2013: $8,288Net Assets 2013: $2,669,8092013Assets 2014: $2,613,771Liabilities 2014: $0Net Assets 2014: $2,613,7712014Assets 2015: $2,509,791Liabilities 2015: $5,632Net Assets 2015: $2,504,1592015Assets 2016: $2,610,629Liabilities 2016: $201,727Net Assets 2016: $2,408,9022016Assets 2017: $2,535,752Liabilities 2017: $235,666Net Assets 2017: $2,300,0862017Assets 2018: $2,423,348Liabilities 2018: $230,881Net Assets 2018: $2,192,4672018Assets 2019: $2,507,386Liabilities 2019: $431,110Net Assets 2019: $2,076,2762019Assets 2020: $2,375,489Liabilities 2020: $400,404Net Assets 2020: $1,975,0852020Assets 2021: $2,289,111Liabilities 2021: $11,435Net Assets 2021: $2,277,6762021Assets 2022: $4,346,691Liabilities 2022: $203,874Net Assets 2022: $4,142,8172022Assets 2023: $6,127,556Liabilities 2023: $4,601,394Net Assets 2023: $1,526,1622023Assets 2024: $7,130,302Liabilities 2024: $4,981,706Net Assets 2024: $2,148,5962024

Highlighted filing

2024

Assets$7,130,302
Liabilities$4,981,706
Net Assets$2,148,596

Operations Trend

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

$400K$200K$0-$200K-$400KExpenses 2010: $148,1582010Expenses 2011: $138,3512011Expenses 2012: $129,4742012Revenue 2013: $21,615Expenses 2013: $145,284Net Income 2013: -$123,6692013Revenue 2014: $76,973Expenses 2014: $133,011Net Income 2014: -$56,0382014Revenue 2015: $25,794Expenses 2015: $135,406Net Income 2015: -$109,6122015Revenue 2016: $31,507Expenses 2016: $126,764Net Income 2016: -$95,2572016Revenue 2017: $31,467Expenses 2017: $140,283Net Income 2017: -$108,8162017Revenue 2018: $31,464Expenses 2018: $139,083Net Income 2018: -$107,6192018Revenue 2019: $16,791Expenses 2019: $132,982Net Income 2019: -$116,1912019Revenue 2020: $31,464Expenses 2020: $132,655Net Income 2020: -$101,1912020Revenue 2021: $3,305Expenses 2021: $250,360Net Income 2021: -$247,0552021Revenue 2022: $264,288Expenses 2022: $183,886Net Income 2022: $80,4022022Revenue 2023: $0Expenses 2023: $157,739Net Income 2023: -$157,7392023Revenue 2024: $0Expenses 2024: $144,729Net Income 2024: -$144,7292024

Highlighted filing

2024

Revenue$0
Expenses$144,729
Net Income-$144,729

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$4.98$2.15$0.00$0.14$0.14
2023Detailed filing. Detailed filing data is available for this year.$6.13$4.60$1.53$0.00$0.16$0.16
2022Detailed filing. Detailed filing data is available for this year.$4.35$0.20$4.14$0.26$0.18$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.29$0.01$2.28$0.00$0.25$0.25
2020Detailed filing. Detailed filing data is available for this year.$2.38$0.40$1.98$0.03$0.13$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.51$0.43$2.08$0.02$0.13$0.12
2018Detailed filing. Detailed filing data is available for this year.$2.42$0.23$2.19$0.03$0.14$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.54$0.24$2.30$0.03$0.14$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.61$0.20$2.41$0.03$0.13$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.51$0.01$2.50$0.03$0.14$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.08$0.13$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.68$0.01$2.67$0.02$0.15$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.00$2.79$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.00$2.89$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$0.05$2.92$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

To own and maintain the YWCA facilities for the Protection from Abuse program services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,740,742$2,683,781▼ $56,961
Cash and Non-Interest-Bearing Accounts$1,290,049$579,467▼ $710,582
Total Assets$6,127,556$7,130,302▲ $1,002,746
Other Assets Total$2,096,765$3,867,054▲ $1,770,289
Liabilities
Unsecured Notes Loans Payable$4,597,064$4,610,495▲ $13,431
Accounts Payable and Accrued Expenses$4,330$371,211▲ $366,881
Total Liabilities$4,601,394$4,981,706▲ $380,312
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,526,162$2,148,596▲ $622,434
Total Net Assets Fund Balance$1,526,162$2,148,596▲ $622,434
Total Liabilities and Net Assets / Fund Balance$6,127,556$7,130,302▲ $1,002,746

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,499,873$2,064,383$4,564,256
Land$159,353-$159,353
Equipment$24,555$42,168$66,723
Other Assets Org$3,867,054--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Rene J Cheatham IIIBoard Member/CFO$138,745$138,745
Alexander KuhnsBoard Member/COO$121,696$121,696

Board Members and Trustees

NameTitle
Anne MulderBoard Member
Kyle SkotnickiBoard Member
Rickell Howard SmithBoard Member/CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-144,729

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$144,729
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
Depreciation Depletion---$141,397
Fees for Services Legal---$2,655
Fees for Services Other---$598
Occupancy---$79
Total Functional Expenses$0$0$0$144,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$144,729
Total Expenses per Audited Statements$144,729
Total Expenses per Form 990$144,729
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A link was provided to a secured website so all Board members had access to review before filing.

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

It is sent out yearly to the Board for completion.

Form 990, Part VI, Section C, line 19

The governing documents as well as the conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
YWCA Development Corporation
EIN
31-0983874
Phone
5132417090
Address
898 Walnut Street, Cincinnati, OH 45202

Signing Officer

Name
Rickell Howard Smith
Title
President/CEO
Phone
5132417090
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rickell Howard Smith
Formed
1979
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Barnes Dennig & Co LTD
Address
150 East Fourth Street, Cincinnati, OH 45202
Preparer
Paula Hume
Phone
5132418313
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Transfer of assets from YWCA of Greater Cincinnati 767,163.

Form 990, Part XI, Line 2C:

The audit committee assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant.

Financial Statement Notes

Part X, Line 2:

The Organization is exempt from income taxes under Section 501(c)(2) of the Internal Revenue Code and a similar provision of Ohio law. However, the Organization is subject to federal income tax on any unrelated business taxable income. The Organization's IRS Forms 990 are subject to review and examination by federal and state authorities. The Organization believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements.

Raw XML Appendix365 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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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The organization relied on a related organization that used one or more of the methods in Question #3 to establish the top management official's compensation.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A link was provided to a secured website so all Board members had access to review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1It is sent out yearly to the Board for completion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents as well as the conflict of interest policy are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Transfer of assets from YWCA of Greater Cincinnati 767,163.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The audit committee assumes responsibility for the oversight of the audit of its financial statements and the selection of an independent accountant.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0YWCA Development Corporation
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0YWCA Van Antwerp Shelter LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt03585010
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0Shelter development
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0898 Walnut Street
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Cincinnati
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd045202
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YWCA of Greater Cincinnati
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310537518
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Eliminate racism & empower women
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0898 Walnut Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Cincinnati
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0767163
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YWCA of Greater Cincinnati
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06127556
IRS990/TotalAssetsEOYAmt07130302
IRS990/TotalAssetsGrp/BOYAmt06127556
IRS990/TotalAssetsGrp/EOYAmt07130302
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0144729
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04601394
IRS990/TotalLiabilitiesEOYAmt04981706
IRS990/TotalLiabilitiesGrp/BOYAmt04601394
IRS990/TotalLiabilitiesGrp/EOYAmt04981706
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01526162
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02148596
IRS990/TotalOtherCompensationAmt01104
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06127556
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07130302
IRS990/TotReportableCompRltdOrgAmt0472529
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt04597064
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt04610495
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0898 Walnut Street
IRS990/USAddress/CityNm0Cincinnati
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045202
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Rickell Howard Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05132417090
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0YWCA Development Corporation
ReturnHeader/Filer/BusinessNameControlTxt0YWCA
ReturnHeader/Filer/EIN0310983874
ReturnHeader/Filer/PhoneNum05132417090
ReturnHeader/Filer/USAddress/AddressLine1Txt0898 Walnut Street
ReturnHeader/Filer/USAddress/CityNm0Cincinnati
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311119890
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Barnes Dennig & Co LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 East Fourth Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cincinnati
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045202
ReturnHeader/PreparerPersonGrp/PhoneNum05132418313
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paula Hume
ReturnHeader/ReturnTs02025-11-14T14:54:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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