Civic Intelligence

Campus District Inc.

990 • Fiscal year 2022 • EIN 34-1387460

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

1717 Euclid AvenueCleveland, OH 44115

(216) 815-0150

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.01x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

72nd percentile

22%

Higher net margin than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

61st percentile

$83,100

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

92nd percentile

82%

Faster asset growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

97th percentile

295%

Faster revenue growth than 97% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$440,679

Up $197,893 (+82%) from 2021

Net Assets

Up

$435,298

Up $233,175 (+115%) from 2021

Liabilities

Down

$5,381

Down $35,282 (-87%) from 2021

Revenue

Up

$1,081,763

Up $808,206 (+295%) from 2021

Expenses

Up

$848,588

Up $488,590 (+136%) from 2021

Net Income

Up

$233,175

Up $319,616 (+370%) from 2021

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 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

2022

Assets$440,679
Liabilities$5,381
Net Assets$435,298

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 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

2022

Revenue$1,081,763
Expenses$848,588
Net Income$233,175
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$1,081,763
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$153,821$322,425▲ $168,604
Savings and Temporary Cash Investments$84,198$84,224▲ $26
Accounts Receivable$2,500$32,500▲ $30,000
Land, Buildings, and Equipment, Net$2,267$1,530▼ $737
Total Assets$242,786$440,679▲ $197,893
Liabilities
Accounts Payable and Accrued Expenses$40,663$5,381▼ $35,282
Total Liabilities$40,663$5,381▼ $35,282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$199,623$435,298▲ $235,675
Net Assets With Donor Restrictions$2,500--
Total Net Assets Fund Balance$202,123$435,298▲ $233,175
Total Liabilities and Net Assets / Fund Balance$242,786$440,679▲ $197,893

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,530$4,124$5,654
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark LammonExecutive DiFT$83,100$83,100

Board Members and Trustees

NameTitle
Antonin RobertBoard Member
Courtni BeganBoard Member
David EddyBoard Member
David JewellBoard Member
David KaufmanBoard Member
Dr Claude JonesBoard Member
Dr Denise MccoryBoard Member
Dr Michael SchoopBoard Member
Jeff SpadaBoard Member
Jeffery PattersonBoard Member
Jennifer BlumhagenBoard Member
Jerome ValcoBoard Member
John DoyleBoard Member
John SkrticBoard Member
Karen PerkowskiBoard Member
Kate CardenBoard Member
Maria FoschiaBoard Member
Rev Bj OwensBoard Member
Richard StarrBoard Member
Rob CurryBoard Member
Scott MaloneyBoard Member
Susan NethBoard Member
Susanna KreyBoard Member
Tom EinhouseBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$845,736
Program Service Revenue
$235,997
Investment Income
$30
Other Revenue
$0
All Other Contributions
$817,736
Change in Net Assets
$233,175
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$709,510
Salaries, Compensation, and Employee Benefits$139,078
Total Fundraising Expense$9,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$633,847$33,360-$667,207
Current Officers, Directors, Trustees, and Key Employees$63,987$10,803$8,310$83,100
Other Salaries and Wages$37,912$3,255-$41,167
Fees for Services Accounting$4,791$11,729-$16,520
Payroll Taxes$6,666$975$488$8,129
Pension Plan Contributions$3,142$460$230$3,832
Conferences and Meetings$2,833$622-$3,455
Other Employee Benefits$2,337$342$171$2,850
Travel$1,910$419-$2,329
Office Expenses$1,415$278$72$1,765
Information Technology$1,235$271-$1,506
Depreciation Depletion$604$88$44$736
Occupancy$129$483-$612
Insurance$467$68$34$569
Other Expenses$300$811-$300
Total Functional Expenses$774,969$64,270$9,349$848,588
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
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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 18

A copy of the federal form 990 is provided to anyone who request it.

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 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, CLEVELAND, OH 44115

Signing Officer

Name
Mark Lammon
Title
Executive Director
Phone
2168150150
Signed
2023-05-15

Organization Details

Principal Officer
Mark Lammon
Formed
1983
Legal Domicile
Oh
Voting Board Members
24
Independent Board Members
24
Employees
2

Preparer

Firm
Mcmanamon & Co LLC
Address
1651 CROSSINGS PKWY D, WESTLAKE, OH 44145-1959
Preparer
Jeff Firestone CPA Cfe
Phone
4408928900
Supplemental Narrative

Additional Explanations

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

Covid-19 response: in fy 2021 campus district transitioned from immediate covid-19 response that included working with cleveland state university and our local homeless shelters to deconcentrate their populations, to helping our community stay safe and retain access to basic needs. For the past 18 months we have coordinated a fresh produce delivery to over 80 households at an apartment complex in downtown cleveland, for residents who lost access to fresh foods during lockdown. We also provided lunch and dinners to our business improvement district clean & safe ambassadors, who were deemed essential personnel, working in a public facing capacity throughout the pandemic. Lastly, we developed collateral material for our businesses to display that encourage mask wearing, social distancing, and hand washing. Campus district has played a crucial role in acting as an intermediary between major master planning processes at cleveland state university, st. Vincent charity medical center, and cuyahoga county metropolitan housing authority that are happening simultaneously in the district. Business improvement district managers meeting: in fy21, campus district spearheaded the formation of a business improvement district managers meeting. This group has grown to include thirteen organizations that either manage business improvement districts or offer main street services. The purpose of the group is to share resources, best practices, and work together on larger-scale projects.

Form 990, Part IX, Line 11G

Contract expense 633,847 33,360 0

Financial Statement Notes

Schedule D, Page 3, Part X

Campus district 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, 2018 and forward.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CAMPUS DISTRICT MASTER PLAN AND AUGMENTED REALITY (AR) INSTALLATION: CAMPUS DISTRICT WORKED WITH CITY ARCHITECTURE TO CONSOLIDATE OVER TWENTY YEARS WORTH OF PLANNING DOCUMENTS AND DEVELOP CURRENT MAPS AND DATA SETS THAT WILL BE USED TO GUIDE FUTURE CDI PROJECTS. AS PART OF THE MASTER PLANNING EFFORT, CAMPUS DISTRICT BEGAN DEVELOPING AN AUGMENTED REALITY INSTALLATION THAT WOULD ALLOW PEOPLE TO INTERACT WITH PARTS OF THE NEIGHBORHOOD FROM THE COMFORT AND SAFETY OF THEIR OWN HOMES. THE AR EFFECTS WILL INCLUDE WORKS OF LOCAL ARTISTS SHOWCASED IN FY22.
IRS990/ProgSrvcAccomActy3Grp/Desc0PEOPLES STREETS: CAMPUS DISTRICT PROJECT-MANAGED A RESIDENT-LED GROUP WORKING TOWARD MORE EQUITABLE AND WELCOMING STREET DESIGN ALONG PAYNE AVENUE. OVER 20 VOLUNTEERS MET TWICE A MONTH TO DEVELOP DESIGNS FOR A TEMPORARY STREET INSTALLATION THAT INCLUDES DECORATIVE CROSSWALKS, CURB EXTENSIONS, ADA RAMPS, AND PUBLIC ART.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COVID-19 RESPONSE: IN FY 2021 CAMPUS DISTRICT TRANSITIONED FROM IMMEDIATE COVID-19 RESPONSE THAT INCLUDED WORKING WITH CLEVELAND STATE UNIVERSITY AND OUR LOCAL HOMELESS SHELTERS TO DECONCENTRATE THEIR POPULATIONS, TO HELPING OUR COMMUNITY STAY SAFE AND RETAIN ACCESS TO BASIC NEEDS. FOR THE PAST 18 MONTHS WE HAVE COORDINATED A FRESH PRODUCE DELIVERY TO OVER 80 HOUSEHOLDS AT AN APARTMENT COMPLEX IN DOWNTOWN CLEVELAND, FOR RESIDENTS WHO LOST ACCESS TO FRESH FOODS DURING LOCKDOWN. WE ALSO PROVIDED LUNCH AND DINNERS TO OUR BUSINESS IMPROVEMENT DISTRICT CLEAN & SAFE AMBASSADORS, WHO WERE DEEMED ESSENTIAL PERSONNEL, WORKING IN A PUBLIC FACING CAPACITY THROUGHOUT THE PANDEMIC. LASTLY, WE DEVELOPED COLLATERAL MATERIAL FOR OUR BUSINESSES TO DISPLAY THAT ENCOURAGE MASK WEARING, SOCIAL DISTANCING, AND HAND WASHING. CAMPUS DISTRICT HAS PLAYED A CRUCIAL ROLE IN ACTING AS AN INTERMEDIARY BETWEEN MAJOR MASTER PLANNING PROCESSES AT CLEVELAND STATE UNIVERSITY, ST. VINCENT CHARITY MEDICAL CENTER, AND CUYAHOGA COUNTY METROPOLITAN HOUSING AUTHORITY THAT ARE HAPPENING SIMULTANEOUSLY IN THE DISTRICT. BUSINESS IMPROVEMENT DISTRICT MANAGERS MEETING: IN FY21, CAMPUS DISTRICT SPEARHEADED THE FORMATION OF A BUSINESS IMPROVEMENT DISTRICT MANAGERS MEETING. THIS GROUP HAS GROWN TO INCLUDE THIRTEEN ORGANIZATIONS THAT EITHER MANAGE BUSINESS IMPROVEMENT DISTRICTS OR OFFER MAIN STREET SERVICES. THE PURPOSE OF THE GROUP IS TO SHARE RESOURCES, BEST PRACTICES, AND WORK TOGETHER ON LARGER-SCALE PROJECTS.
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