Civic Intelligence

Downtown Dayton Special Improvement District Inc.

990 • Fiscal year 2017 • EIN 31-1433378

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

Organization ProfileN/A
10 W Second Street No 611Dayton, OH 45402

(937) 224-1518

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.02x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

42nd percentile

0.5%

Higher net margin than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

2.2%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$25,894

Up $2,884 (+13%) from 2016

Net Assets

Up

$25,335

Up $7,755 (+44%) from 2016

Liabilities

Down

$559

Down $4,871 (-90%) from 2016

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin42nd percentile

Revenue

Up

$1,463,060

Up $31,690 (+2.2%) from 2016

Expenses

Up

$1,455,305

Up $25,883 (+1.8%) from 2016

Net Income

Up

$7,755

Up $5,807 (+298%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth72nd percentile

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

$300K$200K$100K$0Assets 2012: $22,143Liabilities 2012: $0Net Assets 2012: $22,1432012Assets 2013: $19,401Liabilities 2013: $0Net Assets 2013: $19,4012013Assets 2014: $107,740Liabilities 2014: $80,278Net Assets 2014: $27,4622014Assets 2015: $85,561Liabilities 2015: $64,935Net Assets 2015: $20,6262015Assets 2016: $23,010Liabilities 2016: $5,430Net Assets 2016: $17,5802016Assets 2017: $25,894Liabilities 2017: $559Net Assets 2017: $25,3352017Assets 2018: $19,602Liabilities 2018: $510Net Assets 2018: $19,0922018Assets 2019: $277,926Liabilities 2019: $202,203Net Assets 2019: $75,7232019Assets 2020: $51,691Liabilities 2020: $9,020Net Assets 2020: $42,6712020Assets 2021: $250,056Liabilities 2021: $9,021Net Assets 2021: $241,0352021Assets 2022: $104,724Liabilities 2022: $9,233Net Assets 2022: $95,4912022Assets 2023: $56,851Liabilities 2023: $10,113Net Assets 2023: $46,7382023Assets 2024: $38,386Liabilities 2024: $233Net Assets 2024: $38,1532024

Highlighted filing

2017

Assets$25,894
Liabilities$559
Net Assets$25,335
Open 2017 Filing

Operations Trend

Revenue Growth44th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,276,1452012Revenue 2013: $1,278,379Expenses 2013: $1,281,121Net Income 2013: -$2,7422013Revenue 2014: $1,230,164Expenses 2014: $1,222,103Net Income 2014: $8,0612014Revenue 2015: $1,209,265Expenses 2015: $1,216,101Net Income 2015: -$6,8362015Revenue 2016: $1,431,370Expenses 2016: $1,429,422Net Income 2016: $1,9482016Revenue 2017: $1,463,060Expenses 2017: $1,455,305Net Income 2017: $7,7552017Revenue 2018: $1,431,968Expenses 2018: $1,438,211Net Income 2018: -$6,2432018Revenue 2019: $1,689,386Expenses 2019: $1,632,755Net Income 2019: $56,6312019Revenue 2020: $1,544,983Expenses 2020: $1,578,035Net Income 2020: -$33,0522020Revenue 2021: $1,602,139Expenses 2021: $1,403,775Net Income 2021: $198,3642021Revenue 2022: $1,577,370Expenses 2022: $1,724,028Net Income 2022: -$146,6582022Revenue 2023: $1,613,922Expenses 2023: $1,662,675Net Income 2023: -$48,7532023Revenue 2024: $1,712,270Expenses 2024: $1,720,855Net Income 2024: -$8,5852024

Highlighted filing

2017

Revenue$1,463,060
Expenses$1,455,305
Net Income$7,755
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$1,463,060
Mission and Program Overview

Mission

Dedicated to strengthening downtown dayton by making it a better place to live, work and visit. The sid works with downtown property owners, businesses, residents, and contracts services to provide strategic planning, business development and marketing.

Dedicated to strengthening downtown dayton by making it a better place to live, work and visit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$23,010$25,894▲ $2,884
Total Assets$23,010$25,894▲ $2,884
Liabilities
Accounts Payable and Accrued Expenses$5,430$559▼ $4,871
Total Liabilities$5,430$559▼ $4,871
Net Assets / Fund Balance
Unrestricted Net Assets$17,580$25,335▲ $7,755
Total Net Assets Fund Balance$17,580$25,335▲ $7,755
Total Liabilities and Net Assets / Fund Balance$23,010$25,894▲ $2,884
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Buddy LachanceChair
Ryan PowellVice-chair
Dan FoleyTrustee
Dan MeixnerTrustee
Maha KashaniTrustee
Shelley DicksteinTrustee
Gary GottschlichSecretary
Joey WilliamsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,463,059
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$7,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,455,305
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$1,435,104--$1,435,104
Fees for Services Accounting-$7,499-$7,499
Fees for Services Legal-$6,135-$6,135
Conferences and Meetings$3,077--$3,077
Insurance-$1,936-$1,936
Office Expenses$1,554--$1,554
Total Functional Expenses$1,439,735$15,570$0$1,455,305
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“There is one trustee that works for the city of dayton and one officer that is serving as a city commissioner for the city of dayton.”

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

“Each year at the special improvement district annual meeting held in november, members nominate and vote to elect ddsid board members for any vacant sid board of trustees seat. This is a majority vote of those present.”

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

“A draft of the form 990 is reviewed by the board of trustees prior to filing with the internal revenue service.”

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

“Upon or before election, each trustee makes full written disclosure on interests, relationships and holdings that could potentially result in a conflict of interest. The disclosures are kept on file and updated as appropriate. The trustees are required to disclose any interests at regular meetings.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Downtown Dayton Special Improvement
EIN
31-1433378
Phone
9372241518
Address
10 W SECOND STREET NO 611, DAYTON, OH 45402

Signing Officer

Name
Daniel Meixner
Title
Chair
Phone
9372241518
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Buddy Lachance
Formed
1994
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
6 S PATTERSON BLVD, DAYTON, OH 45402
Preparer
Karen O Crim
Phone
9372980201
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization has not changed its oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The district is exempt from federal income taxes under internal revenue code section 501(c)(3). Accordingly, no provision for income taxes is included in the accompanying financial statements. Accounting standards require the evaluation of tax positions taken, or expected to be taken, in the course of preparing the district's tax returns, to determine whether the tax positions are "more-likely-than-not" of being sustained by the applicable tax authority. This statement provides that a tax benefit from an uncertain tax position may be recognized in the 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. Based on its review, management does not believe the organization has taken any material uncertain tax positions, including any position that would place the district's exempt status in jeopardy, as of december 31, 2017.”

Raw XML Appendix339 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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IRS990/MissionDesc0DEDICATED TO STRENGTHENING DOWNTOWN DAYTON BY MAKING IT A BETTER PLACE TO LIVE, WORK AND VISIT. THE SID WORKS WITH DOWNTOWN PROPERTY OWNERS, BUSINESSES, RESIDENTS, AND CONTRACTS SERVICES TO PROVIDE STRATEGIC PLANNING, BUSINESS DEVELOPMENT AND MARKETING.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE DISTRICT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE DISTRICT'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE 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. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE DISTRICT'S EXEMPT STATUS IN JEOPARDY, AS OF DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE IS ONE TRUSTEE THAT WORKS FOR THE CITY OF DAYTON AND ONE OFFICER THAT IS SERVING AS A CITY COMMISSIONER FOR THE CITY OF DAYTON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR AT THE SPECIAL IMPROVEMENT DISTRICT ANNUAL MEETING HELD IN NOVEMBER, MEMBERS NOMINATE AND VOTE TO ELECT DDSID BOARD MEMBERS FOR ANY VACANT SID BOARD OF TRUSTEES SEAT. THIS IS A MAJORITY VOTE OF THOSE PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT OF THE FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON OR BEFORE ELECTION, EACH TRUSTEE MAKES FULL WRITTEN DISCLOSURE ON INTERESTS, RELATIONSHIPS AND HOLDINGS THAT COULD POTENTIALLY RESULT IN A CONFLICT OF INTEREST. THE DISCLOSURES ARE KEPT ON FILE AND UPDATED AS APPROPRIATE. THE TRUSTEES ARE REQUIRED TO DISCLOSE ANY INTERESTS AT REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt023010
IRS990/TotalAssetsEOYAmt025894
IRS990/TotalAssetsGrp/BOYAmt023010
IRS990/TotalAssetsGrp/EOYAmt025894
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01463059
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015570
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01439735
IRS990/TotalFunctionalExpensesGrp/TotalAmt01455305
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05430
IRS990/TotalLiabilitiesEOYAmt0559
IRS990/TotalLiabilitiesGrp/BOYAmt05430
IRS990/TotalLiabilitiesGrp/EOYAmt0559
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025335
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01439735
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01463060
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt023010
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025894
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017580
IRS990/UnrestrictedNetAssetsGrp/EOYAmt025335
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt010 W SECOND STREET NO 611
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045402
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL MEIXNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum09372241518
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNTOWN DAYTON SPECIAL IMPROVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT
ReturnHeader/Filer/BusinessNameControlTxt0DOWN
ReturnHeader/Filer/EIN0311433378
ReturnHeader/Filer/PhoneNum09372241518
ReturnHeader/Filer/USAddress/AddressLine1Txt010 W SECOND STREET NO 611
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045402
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D9E0490F019F58C2AF9FD1887DDAFC3ABE7CF410
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08E3EBBF997F84E7749D5DC7767F6718D90CB9793
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.171.130.187
ReturnHeader/FilingSecurityInformation/IPDt02018-11-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm011:36:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 S PATTERSON BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045402
ReturnHeader/PreparerPersonGrp/PhoneNum09372980201
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN O CRIM
ReturnHeader/ReturnTs02018-11-15T12:47:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,894
Liabilities
$559
Net assets
$25,335
Revenue
$1,463,060
Expenses
$1,455,305
Net income
$7,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$1.71$1.72$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$1.61$1.66$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.10$1.58$1.72$0.15
2021Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$1.60$1.40$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.05$0.01$0.04$1.54$1.58$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.20$0.08$1.69$1.63$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.43$1.44$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$1.46$1.46$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.02$1.43$1.43$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.06$0.02$1.21$1.22$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.11$0.08$0.03$1.23$1.22$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.28$1.28$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.00$0.02$1.28