Civic Intelligence

Campus District Inc.

990 • Fiscal year 2019 • EIN 34-1387460

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 15, 2019

1717 Euclid Avenue Ur120Cleveland, OH 44115

(216) 815-0150

Siviq Scores

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

Liabilities / Assets

68th percentile

0.14x

Higher debt load relative to assets than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

67th percentile

0.10x

Higher debt load relative to revenue than 67% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

81st percentile

26%

Higher net margin than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$82,235

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

93rd percentile

95%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

95th percentile

152%

Faster revenue growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$406,502

Up $198,376 (+95%) from 2018

Net Assets

Up

$350,512

Up $147,878 (+73%) from 2018

Liabilities

Up

$55,990

Up $50,498 (+919%) from 2018

Revenue

Up

$563,139

Up $339,509 (+152%) from 2018

Expenses

Up

$416,763

Up $181,904 (+77%) from 2018

Net Income

Up

$146,376

Up $157,605 (+1404%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $316,190Liabilities 2012: $132,257Net Assets 2012: $183,9332012Assets 2013: $311,937Liabilities 2013: $125,264Net Assets 2013: $186,6732013Assets 2014: $188,102Liabilities 2014: $3,917Net Assets 2014: $184,1852014Assets 2015: $185,727Liabilities 2015: $5,627Net Assets 2015: $180,1002015Assets 2016: $260,615Liabilities 2016: $39,828Net Assets 2016: $220,7872016Assets 2017: $236,106Liabilities 2017: $22,243Net Assets 2017: $213,8632017Assets 2018: $208,126Liabilities 2018: $5,492Net Assets 2018: $202,6342018Assets 2019: $406,502Liabilities 2019: $55,990Net Assets 2019: $350,5122019Assets 2021: $242,786Liabilities 2021: $40,663Net Assets 2021: $202,1232021Assets 2022: $440,679Liabilities 2022: $5,381Net Assets 2022: $435,2982022Assets 2025: $245,856Liabilities 2025: $0Net Assets 2025: $245,8562025

Highlighted filing

2019

Assets$406,502
Liabilities$55,990
Net Assets$350,512

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $306,2552012Expenses 2013: $189,2722013Revenue 2014: $209,755Expenses 2014: $212,243Net Income 2014: -$2,4882014Revenue 2015: $207,121Expenses 2015: $211,206Net Income 2015: -$4,0852015Revenue 2016: $296,572Expenses 2016: $255,885Net Income 2016: $40,6872016Revenue 2017: $244,844Expenses 2017: $251,768Net Income 2017: -$6,9242017Revenue 2018: $223,630Expenses 2018: $234,859Net Income 2018: -$11,2292018Revenue 2019: $563,139Expenses 2019: $416,763Net Income 2019: $146,3762019Revenue 2021: $273,557Expenses 2021: $359,998Net Income 2021: -$86,4412021Revenue 2022: $1,081,763Expenses 2022: $848,588Net Income 2022: $233,1752022Revenue 2025: $633,659Expenses 2025: $1,096,858Net Income 2025: -$463,1992025

Highlighted filing

2019

Revenue$563,139
Expenses$416,763
Net Income$146,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 15, 2019
Return Version
2018v3.1
Gross Receipts
$563,139
Mission and Program Overview

Mission

Campus District connects Cleveland's downtown campuses including Cleveland State University, Cuyahoga Community College Metro Campus, Sisters of Charity Health System, and Cuyahoga Metropolitan Housing Authority by leading, providing and promoting community development services. Campus District gives people from all walks of life a place to live, learn, build businesses, produce artistry, and access quality care. Founded in 1983 by three of downtown Cleveland's anchor institutions, we work to create conditions that fuel our vibrant and resilient community.

Campus district connects cleveland's downtown campuses by leading, providing, and promoting community development services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$33,210$202,561▲ $169,351
Accounts Receivable$41,631$106,940▲ $65,309
Savings and Temporary Cash Investments$130,394$90,755▼ $39,639
Land, Buildings, and Equipment, Net$426$3,839▲ $3,413
Prepaid Expenses and Deferred Charges$2,465$2,407▼ $58
Total Assets$208,126$406,502▲ $198,376
Liabilities
Accounts Payable and Accrued Expenses$1,502$52,492▲ $50,990
Other Liabilities$3,990$3,498▼ $492
Total Liabilities$5,492$55,990▲ $50,498
Net Assets / Fund Balance
Unrestricted Net Assets$139,424$296,424▲ $157,000
Temporarily Rstr Net Assets$63,210$54,088▼ $9,122
Total Net Assets Fund Balance$202,634$350,512▲ $147,878
Total Liabilities and Net Assets / Fund Balance$208,126$406,502▲ $198,376

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,839$742$4,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark LammonExecutive DiFT$82,235$82,235

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$253,703
Program Service Revenue
$309,057
Investment Income
$379
Other Revenue
$0
All Other Contributions
$199,833
Change in Net Assets
$146,376

Audited Revenue Reconciliation

Revenue per Audited Statements
$563,139
Total Revenue per Audited Statements
$563,139
Total Revenue per Form 990
$563,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$276,982
Salaries, Compensation, and Employee Benefits$139,781
Total Fundraising Expense$13,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$212,999$7,856-$220,855
Current Officers, Directors, Trustees, and Key Employees$41,940$27,960$12,335$82,235
Other Salaries and Wages$43,829$4,860-$48,689
Conferences and Meetings$2,350$9,627-$11,977
Fees for Services Accounting-$11,382-$11,382
Payroll Taxes$5,800$2,222$835$8,857
Office Expenses$2,614$952$330$3,896
Advertising$3,671--$3,671
Travel$3,535--$3,535
Insurance$2,021$774$291$3,086
Occupancy$1,969--$1,969
Depreciation Depletion$280$107$40$427
Information Technology$119$45$17$181
Other Expenses$159--$159
Total Functional Expenses$337,130$65,785$13,848$416,763

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$416,763
Total Expenses per Audited Statements$416,763
Total Expenses per Form 990$416,763
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
Fiscal Agent Funds$2,513
Credit Card Payable$985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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

A copy of federal form 990 was provided to and approved by the board of directors prior to filing

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

Board members are given a copy of the conflict of interest policy annually and are required to read and notify the president of the board of any conflicts which may exist.

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

Executive director's salary was determined by the executive committee using sources such are other organization's 990 and industry standards.

Form 990, Page 6, Part VI, Line 19

Consistent with the requirements of section 6104(d) of the irc and the regulations thereunder, copies of the organization's form 990 and governing documents shall be made available upon request, in a timely manner, and subject to the charges permitted by law to any individuals who request it.

Filing and Contact Details

Filer

Filer Name
Campus District Inc
EIN
34-1387460
Phone
2168150150
Address
1717 EUCLID AVENUE UR120, CLEVELAND, OH 44115

Signing Officer

Name
Mark Lammon
Title
Executive Director
Phone
2163449200
Signed
2019-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Lammon
Formed
1983
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
3
Volunteers
339

Preparer

Firm
Koester Disalvo and Fried
Address
5587 TURNEY ROAD, GARFIELD HTS, OH 44125
Preparer
Kc Koester
Phone
2164757844
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

22 volunteer campus district board members 55 property owners worked on safety issues in the northern campus district as part of quarterly safety meetings 7 property owners volunteered on the business improvement district steering committee 40 superior avenue stakeholder working on the superior initiative at monthly superior gathering meetings 175 participants designed, painted, and posed for two pieces of public artwork 40 payne avenue stakeholders working on streetscape improvements

Form 990, Page 2, Part III, Line 4A

We are a district of downtown cleveland made up of four unique neighborhoods, each with its own history, personality, assets and drivers of change. Campus district, inc. (cdi) works to foster growth and vibrancy in all four of the neighborhoods in the district in different ways based on what's needed and the opportunities that can be leveraged. Key to creating a truly thriving district is our work to connect them all through high quality physical infrastructure, catalytic initiatives and relationship building. Cdi exists to mobilize the assets in the campus district for economic growth, vibrancy and sustainability. Cdi's work is to ensure that there is a "connectedness" in the target area by serving as a conduit between those who live, work and play in the district and the entities that have the resources to produce tangible and recognizable change. Cdi aspires to cultivate and elevate voices of stakeholders while also identifying opportunities to facilitate initiatives that complement the rich assets of the district. The vision for the future of the campus district entails creating a neighborhood that is vibrant, walkable, safe, connected to downtown and the lake erie and rich with public art and quality schools. The major areas of work that the campus district is engaged in are the following: promote and enhance livability and viability of the campus district market and advocate on behalf of the entire campus district support physical and economic development assist people and organizations to initiate bold and innovative development projects facilitate stakeholder and resident connectivity foster relationships and partnerships among campus district stakeholders create sufficient organizational capacity to accomplish the strategic objectives increase staffing capacity and bandwith of the cdi organization during fiscal year 2018, the campus district carried out the following work to meet our objectives: carried out two pieces of community artwork. First cdi completed the bridge mural on east 22nd street and cedar avenue in the central neighborhood. For the creation of this mural cdi and partners facilitated a dialogue group on race and equity with 15 stakeholders. The mural design was inspired by these conversations. Over 100 neighborhood volunteers joined us to paint the mural. Second cdi and midtown cleveland worked in partnership to commission artwork for a wind screen to go on the euclid avenue bridge over 1-90. Artist, darius steward, worked with the cleveland state university and tri-c student communities to represent their likeness in the original work that's theme was "international welcome".

Form 990, Page 2, Part III, Line 4B

Planned and carried out the superior initiative to engage stakeholders in safety, community improvement and branding work; worked with property owners, residents, artists, homeless service agencies, cleveland police and city council members on safety and community relationship issues in the superior arts district. Cdi connected with stakeholders by holding quarterly business and safety meetings for local property owners and business managers and cdi also held monthly superior gathering neighborhood meetings geared towards residents, students, and employees in the district. The superior initiative continued to work with rta on plans for art stop, a bus shelter that will act as a rotating art gallery. Cdi also worked with members of the initiative to plan a local gallery hop along superior ave called avenue of the arts, the events themselves occurred in fy 2019.

Form 990, Page 2, Part III, Line 4D

4d. Connected and informed residents, businesses, institutions and civic leaders through the bi-monthly digital campus district e-news. 4e.cdi facilitated connection between cmsd's campus international school with residents of the norma herr women's center in an effort to improve the streetscape on payne avenue. As part of this connection cdi led programming with the students about the importance of public design and created opportunities for students to interview their peers, teachers, administrators, and norma herr residents about

Form 990, Part IX, Line 11G

Contract expense 212,999 0 0 contract labor 0 7,856 0 total 212,999 7,856 0

Financial Statement Notes

Schedule D, Page 3, Part X

Campus district, inc. Complies with fasb asc 740- accounting for uncertainty in income taxes. Fasb asc 740 details how companies should recognize, measure, present and disclose uncertain tax positions that have been or are expected to be taken. As such, the financial statements would reflect expected future tax consequences of uncertain tax positions presuming the taxing authorities' full knowledge of the position and all relevant facts, if they existed. Management believes that there are no uncertain tax positions. Campus district's tax years that remain subject to examination by the internal revenue service are fiscal years ended june 30, 2016 and forward.

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IRS990/Desc0WE ARE A DISTRICT OF DOWNTOWN CLEVELAND MADE UP OF FOUR UNIQUE NEIGHBORHOODS, EACH WITH ITS OWN HISTORY, PERSONALITY, ASSETS AND DRIVERS OF CHANGE. CAMPUS DISTRICT, INC. (CDI) WORKS TO FOSTER GROWTH AND VIBRANCY IN ALL FOUR OF THE NEIGHBORHOODS IN THE DISTRICT IN DIFFERENT WAYS BASED ON WHAT'S NEEDED AND THE OPPORTUNITIES THAT CAN BE LEVERAGED. KEY TO CREATING A TRULY THRIVING DISTRICT IS OUR WORK TO CONNECT THEM ALL THROUGH HIGH QUALITY PHYSICAL INFRASTRUCTURE, CATALYTIC INITIATIVES AND RELATIONSHIP BUILDING. CDI EXISTS TO MOBILIZE THE ASSETS IN THE CAMPUS DISTRICT FOR ECONOMIC GROWTH, VIBRANCY AND SUSTAINABILITY. CDI'S WORK IS TO ENSURE THAT THERE IS A "CONNECTEDNESS" IN THE TARGET AREA BY SERVING AS A CONDUIT BETWEEN THOSE WHO LIVE, WORK AND PLAY IN THE DISTRICT AND THE ENTITIES THAT HAVE THE RESOURCES TO PRODUCE TANGIBLE AND RECOGNIZABLE CHANGE. CDI ASPIRES TO CULTIVATE AND ELEVATE VOICES OF STAKEHOLDERS WHILE ALSO IDENTIFYING OPPORTUNITIES TO FACILITATE INITIATIVES THAT COMPLEMENT THE RICH ASSETS OF THE DISTRICT. THE VISION FOR THE FUTURE OF THE CAMPUS DISTRICT ENTAILS CREATING A NEIGHBORHOOD THAT IS VIBRANT, WALKABLE, SAFE, CONNECTED TO DOWNTOWN AND THE LAKE ERIE AND RICH WITH PUBLIC ART AND QUALITY SCHOOLS. THE MAJOR AREAS OF WORK THAT THE CAMPUS DISTRICT IS ENGAGED IN ARE THE FOLLOWING: PROMOTE AND ENHANCE LIVABILITY AND VIABILITY OF THE CAMPUS DISTRICT MARKET AND ADVOCATE ON BEHALF OF THE ENTIRE CAMPUS DISTRICT SUPPORT PHYSICAL AND ECONOMIC DEVELOPMENT ASSIST PEOPLE AND ORGANIZATIONS TO INITIATE BOLD AND INNOVATIVE DEVELOPMENT PROJECTS FACILITATE STAKEHOLDER AND RESIDENT CONNECTIVITY FOSTER RELATIONSHIPS AND PARTNERSHIPS AMONG CAMPUS DISTRICT STAKEHOLDERS CREATE SUFFICIENT ORGANIZATIONAL CAPACITY TO ACCOMPLISH THE STRATEGIC OBJECTIVES INCREASE STAFFING CAPACITY AND BANDWITH OF THE CDI ORGANIZATION DURING FISCAL YEAR 2018, THE CAMPUS DISTRICT CARRIED OUT THE FOLLOWING WORK TO MEET OUR OBJECTIVES: CARRIED OUT TWO PIECES OF COMMUNITY ARTWORK. FIRST CDI COMPLETED THE BRIDGE MURAL ON EAST 22ND STREET AND CEDAR AVENUE IN THE CENTRAL NEIGHBORHOOD. FOR THE CREATION OF THIS MURAL CDI AND PARTNERS FACILITATED A DIALOGUE GROUP ON RACE AND EQUITY WITH 15 STAKEHOLDERS. THE MURAL DESIGN WAS INSPIRED BY THESE CONVERSATIONS. OVER 100 NEIGHBORHOOD VOLUNTEERS JOINED US TO PAINT THE MURAL. SECOND CDI AND MIDTOWN CLEVELAND WORKED IN PARTNERSHIP TO COMMISSION ARTWORK FOR A WIND SCREEN TO GO ON THE EUCLID AVENUE BRIDGE OVER 1-90. ARTIST, DARIUS STEWARD, WORKED WITH THE CLEVELAND STATE UNIVERSITY AND TRI-C STUDENT COMMUNITIES TO REPRESENT THEIR LIKENESS IN THE ORIGINAL WORK THAT'S THEME WAS "INTERNATIONAL WELCOME".
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0PLANNED AND CARRIED OUT THE SUPERIOR INITIATIVE TO ENGAGE STAKEHOLDERS IN SAFETY, COMMUNITY IMPROVEMENT AND BRANDING WORK; WORKED WITH PROPERTY OWNERS, RESIDENTS, ARTISTS, HOMELESS SERVICE AGENCIES, CLEVELAND POLICE AND CITY COUNCIL MEMBERS ON SAFETY AND COMMUNITY RELATIONSHIP ISSUES IN THE SUPERIOR ARTS DISTRICT. CDI CONNECTED WITH STAKEHOLDERS BY HOLDING QUARTERLY BUSINESS AND SAFETY MEETINGS FOR LOCAL PROPERTY OWNERS AND BUSINESS MANAGERS AND CDI ALSO HELD MONTHLY SUPERIOR GATHERING NEIGHBORHOOD MEETINGS GEARED TOWARDS RESIDENTS, STUDENTS, AND EMPLOYEES IN THE DISTRICT. THE SUPERIOR INITIATIVE CONTINUED TO WORK WITH RTA ON PLANS FOR ART STOP, A BUS SHELTER THAT WILL ACT AS A ROTATING ART GALLERY. CDI ALSO WORKED WITH MEMBERS OF THE INITIATIVE TO PLAN A LOCAL GALLERY HOP ALONG SUPERIOR AVE CALLED AVENUE OF THE ARTS, THE EVENTS THEMSELVES OCCURRED IN FY 2019.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTED THE CAMPUS DISTRICT TO POTENTIAL RETAILERS AND DEVELOPERS; ASSISTED BUSINESSES IN SOLVING PROBLEMS RELATED TO THEIR LOCATION (SAFETY, PROBLEM LOCAL ESTABLISHMENTS, ETC.) WITH ASSISTANCE FROM DOWNTOWN CLEVELAND ALLIANCE, WORKED WITH OVER 75 BUSINESSES TO SET UP A SPECIAL IMPROVEMENT DISTRICT CALLED THE CLEVELAND SUPERIOR ARTS IMPROVEMENT DISTRICT THAT IS LOCATED FROM PAYNE AVENUE TO ST. CLAIR AVENUE. CDI NOW MANAGES THE CLEVELAND SUPERIOR ARTS IMPROVEMENT CORPORATION AND IS RESPONSIBLE FOR FISCAL AND MARKETING DECISIONS OF THE IMPROVEMENT DISTRICT. THE SUPERIOR ARTS DISTRICT CLEAN AND SAFE AMBASSADORS WHO ARE FUNDED BY THE SAID WERE DEPLOYED AND NOW DELIVER THEIR SERVICES TO THE NEIGHBORHOOD FROM 7 AM TO 12 AM EVERY DAY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc04D. CONNECTED AND INFORMED RESIDENTS, BUSINESSES, INSTITUTIONS AND CIVIC LEADERS THROUGH THE BI-MONTHLY DIGITAL CAMPUS DISTRICT E-NEWS. 4E.CDI FACILITATED CONNECTION BETWEEN CMSD'S CAMPUS INTERNATIONAL SCHOOL WITH RESIDENTS OF THE NORMA HERR WOMEN'S CENTER IN AN EFFORT TO IMPROVE THE STREETSCAPE ON PAYNE AVENUE. AS PART OF THIS CONNECTION CDI LED PROGRAMMING WITH THE STUDENTS ABOUT THE IMPORTANCE OF PUBLIC DESIGN AND CREATED OPPORTUNITIES FOR STUDENTS TO INTERVIEW THEIR PEERS, TEACHERS, ADMINISTRATORS, AND NORMA HERR RESIDENTS ABOUT
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