Civic Intelligence

Campus District Inc.

990 • Fiscal year 2024 • EIN 34-1387460

Jul 01, 2023 to Jun 30, 2024 • Filed on Mar 20, 2025

1717 Euclid AveCleveland, OH 44115

(216) 815-0150

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.06x

Higher debt load relative to revenue than 65% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$111,648

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 28.8% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

70th percentile

15%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-9.9%

Faster revenue growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$733,568

Up $292,889 (+66%) from 2022

Net Assets

Up

$709,055

Up $273,757 (+63%) from 2022

Liabilities

Up

$24,513

Up $19,132 (+356%) from 2022

Revenue

Down

$387,140

Down $694,623 (-64%) from 2022

Expenses

Down

$287,040

Down $561,548 (-66%) from 2022

Net Income

Down

$100,100

Down $133,075 (-57%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$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 2024: $733,568Liabilities 2024: $24,513Net Assets 2024: $709,0552024Assets 2025: $245,856Liabilities 2025: $0Net Assets 2025: $245,8562025

Highlighted filing

2024

Assets$733,568
Liabilities$24,513
Net Assets$709,055

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 2024: $387,140Expenses 2024: $287,040Net Income 2024: $100,1002024Revenue 2025: $633,659Expenses 2025: $1,096,858Net Income 2025: -$463,1992025

Highlighted filing

2024

Revenue$387,140
Expenses$287,040
Net Income$100,100
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 20, 2025
Return Version
2023v6.0
Gross Receipts
$387,140
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
Savings and Temporary Cash Investments$522,462$660,606▲ $138,144
Accounts Receivable$1,000$51,000▲ $50,000
Cash and Non-Interest-Bearing Accounts$114,603$21,962▼ $92,641
Total Assets$638,065$733,568▲ $95,503
Liabilities
Accounts Payable and Accrued Expenses$23,242$24,513▲ $1,271
Total Liabilities$23,242$24,513▲ $1,271
Net Assets / Fund Balance
Net Assets With Donor Restrictions$398,578$517,596▲ $119,018
Net Assets Without Donor Restrictions$216,245$191,459▼ $24,786
Total Net Assets Fund Balance$614,823$709,055▲ $94,232
Total Liabilities and Net Assets / Fund Balance$638,065$733,568▲ $95,503
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark LammonExecutive DiFT$107,937$3,711$111,648

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$129,000
Program Service Revenue
$250,661
Investment Income
$7,479
Other Revenue
$0
All Other Contributions
$50,000
Change in Net Assets
$100,100

Audited Revenue Reconciliation

Revenue per Audited Statements
$387,140
Revenue Not Reported on Form 990
$6,000
Total Revenue per Audited Statements
$393,140
Total Revenue per Form 990
$387,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,230
Salaries, Compensation, and Employee Benefits$136,810
Total Fundraising Expense$1,370
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$119,976$2,423$1,238$123,637
Payroll Taxes$9,178$189$95$9,462
Fees for Services Accounting-$8,604-$8,604
Conferences and Meetings$6,451--$6,451
Pension Plan Contributions$3,600$74$37$3,711
Other Expenses$2,493$129-$2,622
Insurance$2,431--$2,431
Office Expenses$1,955$40-$1,995
Occupancy$1,188$61-$1,249
Information Technology$1,116$59-$1,175
Travel$785$41-$826
Advertising$207--$207
Total Functional Expenses$274,050$11,620$1,370$287,040

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$293,040
Expenses per Audited Statements$287,040
Total Expenses per Form 990$287,040
Expenses Not Reported on Form 990$6,000
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
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
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 complete copy of the 990 is distributed to 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 chair of the board of any conflicts which may exist.

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

The executive director's compensation is determined by the executive committee using sources such as other peer organization 990's and industry standards.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and form 1023 are made available to the public upon request. The public inspection version of the form 990 can also be found on several publicly-accessible websites.

Filing and Contact Details

Filer

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

Signing Officer

Name
Mark Lammon
Title
Executive Director
Phone
2168150150
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Antonin Robert
Formed
1983
Legal Domicile
Oh
Voting Board Members
22
Independent Board Members
22
Employees
2
Volunteers
22

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

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

Our goal is to create opportunities. Opportunities that enhance education, improve access to health care, and spur real estate and business development. And to inspire people to live, work, and play in our downtown cleveland neighborhood. The campus district actively engages residents, businesses, and institutional stakeholders in ongoing dialogue, issue-solving, and hands- on, collaborative improvement projects. Major initiatives that were accomplished in fy24 by campus district, inc. Include: east 22nd street innerbelt cap the advocacy efforts of campus district resulted in cuyahoga county ultimately deciding to demolish the former juvenile court complex on east 22nd street. As a result, the ohio department of transportation agreed to redesign the upcoming i-90 innerbelt project to accommodate the new east 22nd street bridge. The new bridge will reconnect the central neighborhood to downtown cleveland after it was cut off from the city during the highway's construction. There will be new greenspace areas, a multi-use trail, public art, and unique lighting features. Portland loo public restroom project the portland loo public restroom project addresses the need for accessible public restrooms throughout campus district and downtown. The neighborhood quickly learned during the pandemic that access to restrooms is a critical need. By providing clean and safe facilities, the project aims to enhance the quality of life for residents and visitors, promote hygiene, and support the overall development of the community. Four public restrooms will be installed by the city of cleveland. Superior avenue streetscape refresh superior avenue in the campus district, is the main throughfare in the superior arts district. Campus district developed a landscaping refresh plan that included native plants. This also included new street pole banners that featured artwork from artists located within the neighborhood.

Form 990, Part XI, Line 9

PRIOR PERIOD ADJ -5,868

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code (the "code") as a charitable organization whereby only unrelated business income, as defined by section 509(a)(1) of the code, is subject to federal income tax. The organization currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.

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IRS990/Desc0OUR GOAL IS TO CREATE OPPORTUNITIES. OPPORTUNITIES THAT ENHANCE EDUCATION, IMPROVE ACCESS TO HEALTH CARE, AND SPUR REAL ESTATE AND BUSINESS DEVELOPMENT. AND TO INSPIRE PEOPLE TO LIVE, WORK, AND PLAY IN OUR DOWNTOWN CLEVELAND NEIGHBORHOOD. THE CAMPUS DISTRICT ACTIVELY ENGAGES RESIDENTS, BUSINESSES, AND INSTITUTIONAL STAKEHOLDERS IN ONGOING DIALOGUE, ISSUE-SOLVING, AND HANDS- ON, COLLABORATIVE IMPROVEMENT PROJECTS. MAJOR INITIATIVES THAT WERE ACCOMPLISHED IN FY24 BY CAMPUS DISTRICT, INC. INCLUDE: EAST 22ND STREET INNERBELT CAP THE ADVOCACY EFFORTS OF CAMPUS DISTRICT RESULTED IN CUYAHOGA COUNTY ULTIMATELY DECIDING TO DEMOLISH THE FORMER JUVENILE COURT COMPLEX ON EAST 22ND STREET. AS A RESULT, THE OHIO DEPARTMENT OF TRANSPORTATION AGREED TO REDESIGN THE UPCOMING I-90 INNERBELT PROJECT TO ACCOMMODATE THE NEW EAST 22ND STREET BRIDGE. THE NEW BRIDGE WILL RECONNECT THE CENTRAL NEIGHBORHOOD TO DOWNTOWN CLEVELAND AFTER IT WAS CUT OFF FROM THE CITY DURING THE HIGHWAY'S CONSTRUCTION. THERE WILL BE NEW GREENSPACE AREAS, A MULTI-USE TRAIL, PUBLIC ART, AND UNIQUE LIGHTING FEATURES. PORTLAND LOO PUBLIC RESTROOM PROJECT THE PORTLAND LOO PUBLIC RESTROOM PROJECT ADDRESSES THE NEED FOR ACCESSIBLE PUBLIC RESTROOMS THROUGHOUT CAMPUS DISTRICT AND DOWNTOWN. THE NEIGHBORHOOD QUICKLY LEARNED DURING THE PANDEMIC THAT ACCESS TO RESTROOMS IS A CRITICAL NEED. BY PROVIDING CLEAN AND SAFE FACILITIES, THE PROJECT AIMS TO ENHANCE THE QUALITY OF LIFE FOR RESIDENTS AND VISITORS, PROMOTE HYGIENE, AND SUPPORT THE OVERALL DEVELOPMENT OF THE COMMUNITY. FOUR PUBLIC RESTROOMS WILL BE INSTALLED BY THE CITY OF CLEVELAND. SUPERIOR AVENUE STREETSCAPE REFRESH SUPERIOR AVENUE IN THE CAMPUS DISTRICT, IS THE MAIN THROUGHFARE IN THE SUPERIOR ARTS DISTRICT. CAMPUS DISTRICT DEVELOPED A LANDSCAPING REFRESH PLAN THAT INCLUDED NATIVE PLANTS. THIS ALSO INCLUDED NEW STREET POLE BANNERS THAT FEATURED ARTWORK FROM ARTISTS LOCATED WITHIN THE NEIGHBORHOOD.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A CHARITABLE ORGANIZATION WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION CURRENTLY HAS NO UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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