Civic Intelligence

Neighborhood Design Center

EIN 34-1049478 • 501(c)3 • Columbus, OH

View Organization Page

Profile

To provide affordable conceptual design and planning services to central city neighborhoods, businesses, property owners, associations and developers. The services extend beyond the city of columbus into surrounding municipaties and central ohio counties.

1445 Summit StreetColumbus, OH 43201

columbusndc.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.33x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.42x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-7.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$135,150

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

64th percentile

9.5%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

51st percentile

7.8%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$1,489,170

Down $179,322 (-11%) from 2024

Liabilities

Down

$495,338

Down $107,891 (-18%) from 2024

Net Assets

Down

$993,832

Down $71,431 (-6.7%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin25th percentile

Revenue

Up

$1,184,016

Up $50,186 (+4.4%) from 2024

Expenses

Up

$1,273,564

Up $263,922 (+26%) from 2024

Net Income

Down

-$89,548

Down $213,736 (-172%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $1,062,405Liabilities 2020: $43,774Net Assets 2020: $1,018,6312020Assets 2021: $1,111,178Liabilities 2021: $43,264Net Assets 2021: $1,067,9142021Assets 2022: $1,135,627Liabilities 2022: $34,113Net Assets 2022: $1,101,5142022Assets 2023: $1,385,862Liabilities 2023: $458,558Net Assets 2023: $927,3042023Assets 2024: $1,668,492Liabilities 2024: $603,229Net Assets 2024: $1,065,2632024Assets 2025: $1,489,170Liabilities 2025: $495,338Net Assets 2025: $993,8322025

Highlighted filing

2025

Assets$1,489,170
Liabilities$495,338
Net Assets$993,832
Open 2025 Filing

Operations Trend

Revenue Growth51st percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $859,307Expenses 2020: $617,871Net Income 2020: $241,4362020Revenue 2021: $643,164Expenses 2021: $593,881Net Income 2021: $49,2832021Revenue 2022: $946,446Expenses 2022: $902,797Net Income 2022: $43,6492022Revenue 2023: $582,079Expenses 2023: $742,415Net Income 2023: -$160,3362023Revenue 2024: $1,133,830Expenses 2024: $1,009,642Net Income 2024: $124,1882024Revenue 2025: $1,184,016Expenses 2025: $1,273,564Net Income 2025: -$89,5482025

Highlighted filing

2025

Revenue$1,184,016
Expenses$1,273,564
Net Income-$89,548
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,489,170
Liabilities
$495,338
Net assets
$993,832
Revenue
$1,184,016
Expenses
$1,273,564
Net income
-$89,548
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.49$0.50$0.99$1.18$1.27$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.67$0.60$1.07$1.13$1.01$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.46$0.93$0.58$0.74$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.03$1.10$0.95$0.90$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.04$1.07$0.64$0.59$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.04$1.02$0.86$0.62$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Dec 11, 2025
Return Version
2024v5.0
Gross Receipts
$1,184,016
Mission and Program Overview

Mission

To provide affordable conceptual design and planning services to central city neighborhoods, businesses, property owners, associations, and developers. The services extend beyond the city of columbus into surrounding municipalities and central ohio counties.

To provide affordable conceptual design and planning services to central city neighborhoods, businesses, property owners, associations and developers. The services extend to municipalities and central ohio counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$529,087$487,939▼ $41,148
Accounts Receivable$370,314$243,502▼ $126,812
Savings and Temporary Cash Investments$150,000$158,250▲ $8,250
Land, Buildings, and Equipment, Net$43,535$36,303▼ $7,232
Prepaid Expenses and Deferred Charges-$13,134-
Total Assets$1,668,492$1,489,170▼ $179,322
Other Assets Total$575,556$550,042▼ $25,514
Liabilities
Other Liabilities$395,066$367,086▼ $27,980
Accounts Payable and Accrued Expenses$199,903$75,213▼ $124,690
Deferred Revenue$8,260$53,039▲ $44,779
Total Liabilities$603,229$495,338▼ $107,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$970,839$829,267▼ $141,572
Net Assets With Donor Restrictions$94,424$164,565▲ $70,141
Total Net Assets Fund Balance$1,065,263$993,832▼ $71,431
Total Liabilities and Net Assets / Fund Balance$1,668,492$1,489,170▼ $179,322

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,316$90,807$120,123
Leasehold Improvements$6,987$52,725$59,712
Other Assets Org$3,885--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$192,008-▲ $18,986-$210,125
2023$179,232-▲ $12,276-$192,008
2022$193,802-▼ $14,750-$179,232
2021-$200,000▼ $6,198-$193,802
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Isabela GouldSecretary /FT$118,052$17,098$135,150

Board Members and Trustees

NameTitle
Shelbi ToonePresident
Aaron WassermanMember
Alex SauresmithMember
Andie McdonaldMember
Carla Williams-scottMember
Carmine RussoMember
Kay Bea JonesMember
Linda SilvaMember
Matthew HansenMember
Tim HawkMember
Tobias DunbarMember
Yakima DouglasMember
Christopher HostettlerTresurer
Jennifer WaltonVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$216,494
Program Service Revenue
$940,906
Investment Income
$25,016
Other Revenue
$1,600
All Other Contributions
$216,494
Change in Net Assets
$-89,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,184,016
Revenue Not Reported on Form 990
$18,117
Total Revenue per Audited Statements
$1,202,133
Total Revenue per Form 990
$1,184,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$704,189
Salaries, Compensation, and Employee Benefits$569,375
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$236,790$197,435-$434,225
Fees for Services Other$194,711$19,111-$213,822
Office Expenses$120,224$31,820-$152,044
Current Officers, Directors, Trustees, and Key Employees$73,700$61,450-$135,150
Occupancy$33,215$20,341-$53,556
Fees for Services Management$46,681$4,582-$51,263
Fees for Services Accounting$25,583$2,511-$28,094
Travel$6,643$2,153-$8,796
Depreciation Depletion$4,263$2,969-$7,232
Insurance$1,608$2,109-$3,717
Other Expenses$2,112$1,035-$3,147
Advertising-$1,637-$1,637
Conferences and Meetings$27$119-$146
Total Functional Expenses$926,267$347,297$0$1,273,564

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,273,564
Total Expenses per Audited Statements$1,273,564
Total Expenses per Form 990$1,273,564
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
Operating Lease Liability$357,462
Fiscal Agent Payable$9,624
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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, Page 6, Part VI, Line 11B

“The treasurer and executive director review the form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“The board members are charged with disclosing conflicts of interest during the board meetings in which such a conflict becomes evident.”

Form 990, Page 6, Part VI, Line 15A

“The executive director goes through a review process annually conducted by the board of directors. Any compensation adjustments are decided upon the governing board and documented as part of the board minutes.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflicts of interest policy, and financial statements are made available after a written request is submitted to the board of directors. The board then reviews and approves the request, which then enables the requested documents to be released to the requesting party.”

Filing and Contact Details

Filer

Filer Name
Neighborhood Design Center
EIN
34-1049478
Phone
6142215001
Address
1445 SUMMIT STREET, COLUMBUS, OH 43201

Signing Officer

Name
Isabela Gould
Title
Secretary / Ed
Phone
6142215001
Signed
2025-12-11

Organization Details

Principal Officer
Isabela Gould
Formed
1982
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
26
Volunteers
7

Preparer

Firm
Wells CPA LLC
Address
215 N FRONT ST STE 110, COLUMBUS, OH 43215
Preparer
Donald Wells
Phone
6143968974
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To provide affordable, conceptual design and planning services to central city neighborhoods, businesses, property owners, associations and developers. The services extend beyond the city of columbus into surrounding municipalities and central ohio counties.”

Form 990, Part IX, Line 11G

“Other fees 194,711 19,111 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“Ndc is a tax-exempt corporation under section 501(c)(3) of the internal revenue code. Consequently, no provisions for income taxes have been made in the accompanying financial statements. Additionally, ndc has not been classified as a private foundation because it is a corporation of the type described in sections 509(a)(1) and 170 (b)(a)(vi) of the internal revenue code. Ndc follows financial accounting standards board ("fasb") guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, ndc may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the tax position. Examples of tax positions include the tax-exempt status of ndc, and various tax positions related to the potential sources of unrelated business taxable income ("ubit"). The tax benefits recognized in the financial statements from such a tax position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. On january 31, 2025, there were no material unrecognized tax benefits identified or recorded as liabilities.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NDC IS A TAX-EXEMPT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, NDC HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION BECAUSE IT IS A CORPORATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE INTERNAL REVENUE CODE. NDC FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, NDC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF NDC, AND VARIOUS TAX POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME ("UBIT"). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JANUARY 31, 2025, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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