Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 19.4% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$98,472
No earlier filing loaded for comparison.
Net Assets
$85,979
No earlier filing loaded for comparison.
Liabilities
$12,493
No earlier filing loaded for comparison.
Revenue
$339,527
No earlier filing loaded for comparison.
Expenses
$330,164
No earlier filing loaded for comparison.
Net Income
$9,363
No earlier filing loaded for comparison.
Futureheights seeks to inspire and facilitate collaboration and empowerment across our communities to ensure a vibrant and sustainable future for cleveland heights and university heights.
Futureheights serves to ensure a vibrant and sustainable future for cleveland heights and university heights. We work as change agents by inspiring and facilitating communication, collaboration, engagement and empowerment among our residents, businesses, other community-based organizations and local government. Public forums, voter education, the heights observer community newspaper, historic neighborhood tours, volunteer opportunities, preservation and community planning education, shop local advocacy, community partnerships, and more.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $60,299 | $82,375 | ▲ $22,076 |
| Accounts Receivable | - | $5,676 | - |
| Pledges and Grants Receivable | - | $5,602 | - |
| Land, Buildings, and Equipment, Net | $4,435 | - | - |
| Savings and Temporary Cash Investments | - | $3,719 | - |
| Prepaid Expenses and Deferred Charges | - | $1,100 | - |
| Total Assets | $64,734 | $98,472 | ▲ $33,738 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $12,493 | - |
| Total Liabilities | $0 | $12,493 | ▲ $12,493 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $64,734 | $56,498 | ▼ $8,236 |
| Temporarily Rstr Net Assets | - | $29,481 | - |
| Total Net Assets Fund Balance | $64,734 | $85,979 | ▲ $21,245 |
| Total Liabilities and Net Assets / Fund Balance | $64,734 | $98,472 | ▲ $33,738 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Deanna Bremer Fisher | Executive Di | FT | $64,314 | $1,584 | $65,898 |
| Name | Title |
|---|---|
| Julia Kious Zabell | President |
| Barbara Anderson | Director |
| Calvin Singleton | Director |
| David Keller | Director |
| Dennis Keating | Director |
| Joy Roller | Director |
| Julie Sabroff | Director |
| Lute Quintrell | Director |
| Mark Phillips | Director |
| Micah Kirman | Director |
| Michael Bier | Director |
| Thomas Eastman | Director |
| Rebecca Price | Secretary |
| Vince Reddy | Treasurer |
| Bob Brown | Vice Preside |
| Rhonda Davis Lovejoy | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $188,865 |
| Salaries, Compensation, and Employee Benefits | $141,299 |
| Total Fundraising Expense | $21,655 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $32,157 | $16,079 | $16,078 | $64,314 |
| Other Salaries and Wages | $53,132 | $9,975 | - | $63,107 |
| All Other Expenses | $34,200 | $155 | $1,448 | $35,803 |
| Other Expenses | $24,936 | - | $1,312 | $26,248 |
| Office Expenses | $10,122 | $2,844 | $259 | $13,225 |
| Payroll Taxes | $7,044 | $2,103 | $1,366 | $10,513 |
| Insurance | $3,223 | $900 | - | $4,123 |
| Pension Plan Contributions | $2,255 | $673 | $437 | $3,365 |
| Fees for Services Other | $2,640 | $330 | $330 | $3,300 |
| Information Technology | $2,773 | $149 | $60 | $2,982 |
| Fees for Services Accounting | - | $2,836 | - | $2,836 |
| Occupancy | $2,397 | $129 | $51 | $2,577 |
| Advertising | $1,735 | $264 | $314 | $2,313 |
| Travel | $1,034 | - | - | $1,034 |
| Total Functional Expenses | $272,072 | $36,437 | $21,655 | $330,164 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $330,164 |
| Total Expenses per Audited Statements | $330,164 |
| Total Expenses per Form 990 | $330,164 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $10,860 |
| Fundraising Gross Income | $10,860 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Big Fun Event | $55,585 | $10,860 | $8,175 | $2,685 |
| Total Events | $55,585 | $10,860 | $10,860 | - |
“Prior to filing, the form 990 is presented to the executive director, board treasurer and finance staff for review and approval. The form 990 is then electronically distributed to the board of directors in advance of filing. The board president signs the 990 (or 8879-eo) and the 990 is electronically filed.”
“Each year, the board members are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the board, officers, and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.”
“The executive committee annually evaluates the performance of the executive director. Compensation is based on performance and compared to other area mission-comparable organizations of similar size. The board has adopted the irs-written "rebuttable presumption" checklist which is completed contemporaneous with the performance review. Compensation for staff within the organization is determined by the executive director. The level of compensation is set based on performance and in relation to other area mission-comparable organizations of similar size. This compensation is a component of the budget, which is reviewed and approved by the finance committee and also by the board as a whole.”
“The organization's governing documents, form 1023, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990, without schedule b) can also be found on several publicly-accessible websites.”
“Our civic engagement committee remains as committed as ever to addressing the topics that most concern and interest our residents through informative, free public forums and administering our neighborhood leadership workshop series and mini-grants program. Our dedication to public discourse remains strong as the heights observer celebrated its 10th anniversary with a banner year that supported our neighborhood voices and local businesses, with work from the past 10 years sharing space with the issues dear to many residents' hearts today. In september of this past year, we solidified a formal partnership with the city of cleveland heights as the city's official community development corporation, which includes a city investment to help us implement our new housing programs and real estate development projects in 2019. Futureheights' robust planning & development committee has supported workshops to support our small business community and facilitated relationships with ethical developers, city staff, and others in order to support the growth and stabilization of our market. The committee has built on past momentum in the cedar lee business district to move the cedar lee mini-park project forward, as well as to support engagement for the development project at lee and meadowbrook-both of which will be high priorities as we move into 2019. This strong committee, with help from greater cleveland congregations, was able to garner a 70,000 grant from us bank in order to initiate a focused planning study for the noble road corridor-a much needed study that will support the important noble neighborhood of cleveland ceights. Through the sixth annual heights music hop, we were able to bring out more than 8,500 people to enjoy free music, excellent food, and to remember how great being in the heights is.”
“The mission of the heights observer is to serve as a self-sustaining media outlet that strengthens the communities of cleveland heights and university heights. Our goals: to be a community advocate to be a catalyst for public discourse to keep residents informed to promote citizen involvement to reflect diversity and improve the overall quality of life for residents to be a resource for the local, independent businesses that are central to the community's unique and vibrant character the heights observer serves cleveland heights and university heights as a forum for members of the community to write about and discuss local issues, ideas, events and other goings on that people who live here want to discuss. It seeks to encourage community engagement, transparency in governance and an appreciation for the qualities that make the community desirable to those who live here. A copy of our mission is available here. The heights observer is published by the nonprofit futureheights. The futureheights board of directors is responsible for maintaining the observers financial sustainability and adherence to its basic role as a community soapbox. The board is served in this function by the heights observer advisory committee. The heights observer advisory committee is made up of individuals from the community and is chaired (or co-chaired) by a member of the futureheights board. The committee exists to assure community representation and transparency in the ongoing operation of the heights observer. In that role, it discusses and makes recommendations to the board and publisher on issues including: editorial policy operating processes financial and operating sustainability projects, partnerships, affiliations and initiatives other issues as they arise the size and makeup of the advisory committee is not specifically defined, but includes a board-member chair and the publisher/futureheights executive director. Members of the committee will generally meet the following requirements: resident of one of the communities served (cleveland heights and university heights) a current or previous contributor to the heights observer project in some capacity (writer, editor, distribution volunteer, specialized advisor, etc.) interested in the heights observer project as defined above a practitioner in civility and civil discourse able and willing, given reasonable advance notice, to attend committee meetings, generally held on weekday evenings, as often as once a month able and willing to participate actively in projects or initiatives that may be undertaken as a result of committee discussion”
“Sales commission 22,650 0 0 community building 4,813 0 0 other 3,725 0 0 equip maint and repair 2,881 155 62 event expenses 0 0 1,386 bad debt 131 0 0 total 34,200 155 1,448”
“Prior period adjustment 11,882”
“2018 is the first year the organization recived indpendent assurance services.”
“The organization is incorporated as a not-for-profit that is exempt from federal income taxes under internal revenue code section 501(c)(3) and is not considered a private foundation under section 509(a)(1). Accordingly, no provision for income taxes has been recorded. The organization's policy is to record a liability for any tax position taken that is beneficial to the organization, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of december 31, 2018 and, accordingly, no liability has been accrued. Income taxes are provided for the tax effects of unrelated business transactions for the organization reported in the financial statements and consist of taxes due plus deferred taxes, if any. Unrelated business income is primarily derived from advertising sales generated from the publishing of the heights observer, net of any related expenses. In 2018, the unrelated business generated a loss, resulting in no provision for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, measured by enacted tax rates for years in which taxes are expected to be paid or recovered. Deferred tax assets are recognized only to the extent that is more likely than not that they will be realized based on available evidence. At december 31, 2018, there were no deferred taxes reported.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5676 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FUTUREHEIGHTS SERVES TO ENSURE A VIBRANT AND SUSTAINABLE FUTURE FOR CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS. WE WORK AS CHANGE AGENTS BY INSPIRING AND FACILITATING COMMUNICATION, COLLABORATION, ENGAGEMENT AND EMPOWERMENT AMONG OUR RESIDENTS, BUSINESSES, OTHER COMMUNITY-BASED ORGANIZATIONS AND LOCAL GOVERNMENT. PUBLIC FORUMS, VOTER EDUCATION, THE HEIGHTS OBSERVER COMMUNITY NEWSPAPER, HISTORIC NEIGHBORHOOD TOURS, VOLUNTEER OPPORTUNITIES, PRESERVATION AND COMMUNITY PLANNING EDUCATION, SHOP LOCAL ADVOCACY, COMMUNITY PARTNERSHIPS, AND MORE. |
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| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 264 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1735 |
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| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1448 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 155 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 34200 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 35803 |
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| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DEANNA BREMER FISHER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2163201423 |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND HTS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44118 |
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| IRS990/ContriRptFundraisingEventAmt | 0 | 44725 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 208348 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 33 |
| IRS990/CYOtherExpensesAmt | 0 | 188865 |
| IRS990/CYOtherRevenueAmt | 0 | 608 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 130538 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9363 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 141299 |
| IRS990/CYTotalExpensesAmt | 0 | 330164 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 21655 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 339527 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | OUR CIVIC ENGAGEMENT COMMITTEE REMAINS AS COMMITTED AS EVER TO ADDRESSING THE TOPICS THAT MOST CONCERN AND INTEREST OUR RESIDENTS THROUGH INFORMATIVE, FREE PUBLIC FORUMS AND ADMINISTERING OUR NEIGHBORHOOD LEADERSHIP WORKSHOP SERIES AND MINI-GRANTS PROGRAM. OUR DEDICATION TO PUBLIC DISCOURSE REMAINS STRONG AS THE HEIGHTS OBSERVER CELEBRATED ITS 10TH ANNIVERSARY WITH A BANNER YEAR THAT SUPPORTED OUR NEIGHBORHOOD VOICES AND LOCAL BUSINESSES, WITH WORK FROM THE PAST 10 YEARS SHARING SPACE WITH THE ISSUES DEAR TO MANY RESIDENTS' HEARTS TODAY. IN SEPTEMBER OF THIS PAST YEAR, WE SOLIDIFIED A FORMAL PARTNERSHIP WITH THE CITY OF CLEVELAND HEIGHTS AS THE CITY'S OFFICIAL COMMUNITY DEVELOPMENT CORPORATION, WHICH INCLUDES A CITY INVESTMENT TO HELP US IMPLEMENT OUR NEW HOUSING PROGRAMS AND REAL ESTATE DEVELOPMENT PROJECTS IN 2019. FUTUREHEIGHTS' ROBUST PLANNING & DEVELOPMENT COMMITTEE HAS SUPPORTED WORKSHOPS TO SUPPORT OUR SMALL BUSINESS COMMUNITY AND FACILITATED RELATIONSHIPS WITH ETHICAL DEVELOPERS, CITY STAFF, AND OTHERS IN ORDER TO SUPPORT THE GROWTH AND STABILIZATION OF OUR MARKET. THE COMMITTEE HAS BUILT ON PAST MOMENTUM IN THE CEDAR LEE BUSINESS DISTRICT TO MOVE THE CEDAR LEE MINI-PARK PROJECT FORWARD, AS WELL AS TO SUPPORT ENGAGEMENT FOR THE DEVELOPMENT PROJECT AT LEE AND MEADOWBROOK-BOTH OF WHICH WILL BE HIGH PRIORITIES AS WE MOVE INTO 2019. THIS STRONG COMMITTEE, WITH HELP FROM GREATER CLEVELAND CONGREGATIONS, WAS ABLE TO GARNER A 70,000 GRANT FROM US BANK IN ORDER TO INITIATE A FOCUSED PLANNING STUDY FOR THE NOBLE ROAD CORRIDOR-A MUCH NEEDED STUDY THAT WILL SUPPORT THE IMPORTANT NOBLE NEIGHBORHOOD OF CLEVELAND CEIGHTS. THROUGH THE SIXTH ANNUAL HEIGHTS MUSIC HOP, WE WERE ABLE TO BRING OUT MORE THAN 8,500 PEOPLE TO ENJOY FREE MUSIC, EXCELLENT FOOD, AND TO REMEMBER HOW GREAT BEING IN THE HEIGHTS IS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 152065 |
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| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3300 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
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| IRS990/MissionDesc | 0 | FUTUREHEIGHTS SEEKS TO INSPIRE AND FACILITATE COLLABORATION AND EMPOWERMENT ACROSS OUR COMMUNITIES TO ENSURE A VIBRANT AND SUSTAINABLE FUTURE FOR CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS. |
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| IRS990/OtherExpensesGrp/Desc | 3 | MUSIC HOP FESTIVAL PROG |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | HEIGHTS OBSERVER |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE MISSION OF THE HEIGHTS OBSERVER IS TO SERVE AS A SELF-SUSTAINING MEDIA OUTLET THAT STRENGTHENS THE COMMUNITIES OF CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS. OUR GOALS: TO BE A COMMUNITY ADVOCATE TO BE A CATALYST FOR PUBLIC DISCOURSE TO KEEP RESIDENTS INFORMED TO PROMOTE CITIZEN INVOLVEMENT TO REFLECT DIVERSITY AND IMPROVE THE OVERALL QUALITY OF LIFE FOR RESIDENTS TO BE A RESOURCE FOR THE LOCAL, INDEPENDENT BUSINESSES THAT ARE CENTRAL TO THE COMMUNITY'S UNIQUE AND VIBRANT CHARACTER THE HEIGHTS OBSERVER SERVES CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS AS A FORUM FOR MEMBERS OF THE COMMUNITY TO WRITE ABOUT AND DISCUSS LOCAL ISSUES, IDEAS, EVENTS AND OTHER GOINGS ON THAT PEOPLE WHO LIVE HERE WANT TO DISCUSS. IT SEEKS TO ENCOURAGE COMMUNITY ENGAGEMENT, TRANSPARENCY IN GOVERNANCE AND AN APPRECIATION FOR THE QUALITIES THAT MAKE THE COMMUNITY DESIRABLE TO THOSE WHO LIVE HERE. A COPY OF OUR MISSION IS AVAILABLE HERE. THE HEIGHTS OBSERVER IS PUBLISHED BY THE NONPROFIT FUTUREHEIGHTS. THE FUTUREHEIGHTS BOARD OF DIRECTORS IS RESPONSIBLE FOR MAINTAINING THE OBSERVERS FINANCIAL SUSTAINABILITY AND ADHERENCE TO ITS BASIC ROLE AS A COMMUNITY SOAPBOX. THE BOARD IS SERVED IN THIS FUNCTION BY THE HEIGHTS OBSERVER ADVISORY COMMITTEE. THE HEIGHTS OBSERVER ADVISORY COMMITTEE IS MADE UP OF INDIVIDUALS FROM THE COMMUNITY AND IS CHAIRED (OR CO-CHAIRED) BY A MEMBER OF THE FUTUREHEIGHTS BOARD. THE COMMITTEE EXISTS TO ASSURE COMMUNITY REPRESENTATION AND TRANSPARENCY IN THE ONGOING OPERATION OF THE HEIGHTS OBSERVER. IN THAT ROLE, IT DISCUSSES AND MAKES RECOMMENDATIONS TO THE BOARD AND PUBLISHER ON ISSUES INCLUDING: EDITORIAL POLICY OPERATING PROCESSES FINANCIAL AND OPERATING SUSTAINABILITY PROJECTS, PARTNERSHIPS, AFFILIATIONS AND INITIATIVES OTHER ISSUES AS THEY ARISE THE SIZE AND MAKEUP OF THE ADVISORY COMMITTEE IS NOT SPECIFICALLY DEFINED, BUT INCLUDES A BOARD-MEMBER CHAIR AND THE PUBLISHER/FUTUREHEIGHTS EXECUTIVE DIRECTOR. MEMBERS OF THE COMMITTEE WILL GENERALLY MEET THE FOLLOWING REQUIREMENTS: RESIDENT OF ONE OF THE COMMUNITIES SERVED (CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS) A CURRENT OR PREVIOUS CONTRIBUTOR TO THE HEIGHTS OBSERVER PROJECT IN SOME CAPACITY (WRITER, EDITOR, DISTRIBUTION VOLUNTEER, SPECIALIZED ADVISOR, ETC.) INTERESTED IN THE HEIGHTS OBSERVER PROJECT AS DEFINED ABOVE A PRACTITIONER IN CIVILITY AND CIVIL DISCOURSE ABLE AND WILLING, GIVEN REASONABLE ADVANCE NOTICE, TO ATTEND COMMITTEE MEETINGS, GENERALLY HELD ON WEEKDAY EVENINGS, AS OFTEN AS ONCE A MONTH ABLE AND WILLING TO PARTICIPATE ACTIVELY IN PROJECTS OR INITIATIVES THAT MAY BE UNDERTAKEN AS A RESULT OF COMMITTEE DISCUSSION |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS INCORPORATED AS A NOT-FOR-PROFIT THAT IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND IS NOT CONSIDERED A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ORGANIZATION'S POLICY IS TO RECORD A LIABILITY FOR ANY TAX POSITION TAKEN THAT IS BENEFICIAL TO THE ORGANIZATION, INCLUDING PENALTIES AND INTEREST, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF DECEMBER 31, 2018 AND, ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. INCOME TAXES ARE PROVIDED FOR THE TAX EFFECTS OF UNRELATED BUSINESS TRANSACTIONS FOR THE ORGANIZATION REPORTED IN THE FINANCIAL STATEMENTS AND CONSIST OF TAXES DUE PLUS DEFERRED TAXES, IF ANY. UNRELATED BUSINESS INCOME IS PRIMARILY DERIVED FROM ADVERTISING SALES GENERATED FROM THE PUBLISHING OF THE HEIGHTS OBSERVER, NET OF ANY RELATED EXPENSES. IN 2018, THE UNRELATED BUSINESS GENERATED A LOSS, RESULTING IN NO PROVISION FOR INCOME TAXES. DEFERRED TAX ASSETS AND LIABILITIES ARE RECOGNIZED FOR THE FUTURE TAX CONSEQUENCES ATTRIBUTABLE TO TEMPORARY DIFFERENCES BETWEEN THE FINANCIAL STATEMENT CARRYING AMOUNTS OF EXISTING ASSETS AND LIABILITIES AND THEIR RESPECTIVE TAX BASES, MEASURED BY ENACTED TAX RATES FOR YEARS IN WHICH TAXES ARE EXPECTED TO BE PAID OR RECOVERED. DEFERRED TAX ASSETS ARE RECOGNIZED ONLY TO THE EXTENT THAT IS MORE LIKELY THAN NOT THAT THEY WILL BE REALIZED BASED ON AVAILABLE EVIDENCE. AT DECEMBER 31, 2018, THERE WERE NO DEFERRED TAXES REPORTED. |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OUR CIVIC ENGAGEMENT COMMITTEE REMAINS AS COMMITTED AS EVER TO ADDRESSING THE TOPICS THAT MOST CONCERN AND INTEREST OUR RESIDENTS THROUGH INFORMATIVE, FREE PUBLIC FORUMS AND ADMINISTERING OUR NEIGHBORHOOD LEADERSHIP WORKSHOP SERIES AND MINI-GRANTS PROGRAM. OUR DEDICATION TO PUBLIC DISCOURSE REMAINS STRONG AS THE HEIGHTS OBSERVER CELEBRATED ITS 10TH ANNIVERSARY WITH A BANNER YEAR THAT SUPPORTED OUR NEIGHBORHOOD VOICES AND LOCAL BUSINESSES, WITH WORK FROM THE PAST 10 YEARS SHARING SPACE WITH THE ISSUES DEAR TO MANY RESIDENTS' HEARTS TODAY. IN SEPTEMBER OF THIS PAST YEAR, WE SOLIDIFIED A FORMAL PARTNERSHIP WITH THE CITY OF CLEVELAND HEIGHTS AS THE CITY'S OFFICIAL COMMUNITY DEVELOPMENT CORPORATION, WHICH INCLUDES A CITY INVESTMENT TO HELP US IMPLEMENT OUR NEW HOUSING PROGRAMS AND REAL ESTATE DEVELOPMENT PROJECTS IN 2019. FUTUREHEIGHTS' ROBUST PLANNING & DEVELOPMENT COMMITTEE HAS SUPPORTED WORKSHOPS TO SUPPORT OUR SMALL BUSINESS COMMUNITY AND FACILITATED RELATIONSHIPS WITH ETHICAL DEVELOPERS, CITY STAFF, AND OTHERS IN ORDER TO SUPPORT THE GROWTH AND STABILIZATION OF OUR MARKET. THE COMMITTEE HAS BUILT ON PAST MOMENTUM IN THE CEDAR LEE BUSINESS DISTRICT TO MOVE THE CEDAR LEE MINI-PARK PROJECT FORWARD, AS WELL AS TO SUPPORT ENGAGEMENT FOR THE DEVELOPMENT PROJECT AT LEE AND MEADOWBROOK-BOTH OF WHICH WILL BE HIGH PRIORITIES AS WE MOVE INTO 2019. THIS STRONG COMMITTEE, WITH HELP FROM GREATER CLEVELAND CONGREGATIONS, WAS ABLE TO GARNER A 70,000 GRANT FROM US BANK IN ORDER TO INITIATE A FOCUSED PLANNING STUDY FOR THE NOBLE ROAD CORRIDOR-A MUCH NEEDED STUDY THAT WILL SUPPORT THE IMPORTANT NOBLE NEIGHBORHOOD OF CLEVELAND CEIGHTS. THROUGH THE SIXTH ANNUAL HEIGHTS MUSIC HOP, WE WERE ABLE TO BRING OUT MORE THAN 8,500 PEOPLE TO ENJOY FREE MUSIC, EXCELLENT FOOD, AND TO REMEMBER HOW GREAT BEING IN THE HEIGHTS IS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MISSION OF THE HEIGHTS OBSERVER IS TO SERVE AS A SELF-SUSTAINING MEDIA OUTLET THAT STRENGTHENS THE COMMUNITIES OF CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS. OUR GOALS: TO BE A COMMUNITY ADVOCATE TO BE A CATALYST FOR PUBLIC DISCOURSE TO KEEP RESIDENTS INFORMED TO PROMOTE CITIZEN INVOLVEMENT TO REFLECT DIVERSITY AND IMPROVE THE OVERALL QUALITY OF LIFE FOR RESIDENTS TO BE A RESOURCE FOR THE LOCAL, INDEPENDENT BUSINESSES THAT ARE CENTRAL TO THE COMMUNITY'S UNIQUE AND VIBRANT CHARACTER THE HEIGHTS OBSERVER SERVES CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS AS A FORUM FOR MEMBERS OF THE COMMUNITY TO WRITE ABOUT AND DISCUSS LOCAL ISSUES, IDEAS, EVENTS AND OTHER GOINGS ON THAT PEOPLE WHO LIVE HERE WANT TO DISCUSS. IT SEEKS TO ENCOURAGE COMMUNITY ENGAGEMENT, TRANSPARENCY IN GOVERNANCE AND AN APPRECIATION FOR THE QUALITIES THAT MAKE THE COMMUNITY DESIRABLE TO THOSE WHO LIVE HERE. A COPY OF OUR MISSION IS AVAILABLE HERE. THE HEIGHTS OBSERVER IS PUBLISHED BY THE NONPROFIT FUTUREHEIGHTS. THE FUTUREHEIGHTS BOARD OF DIRECTORS IS RESPONSIBLE FOR MAINTAINING THE OBSERVERS FINANCIAL SUSTAINABILITY AND ADHERENCE TO ITS BASIC ROLE AS A COMMUNITY SOAPBOX. THE BOARD IS SERVED IN THIS FUNCTION BY THE HEIGHTS OBSERVER ADVISORY COMMITTEE. THE HEIGHTS OBSERVER ADVISORY COMMITTEE IS MADE UP OF INDIVIDUALS FROM THE COMMUNITY AND IS CHAIRED (OR CO-CHAIRED) BY A MEMBER OF THE FUTUREHEIGHTS BOARD. THE COMMITTEE EXISTS TO ASSURE COMMUNITY REPRESENTATION AND TRANSPARENCY IN THE ONGOING OPERATION OF THE HEIGHTS OBSERVER. IN THAT ROLE, IT DISCUSSES AND MAKES RECOMMENDATIONS TO THE BOARD AND PUBLISHER ON ISSUES INCLUDING: EDITORIAL POLICY OPERATING PROCESSES FINANCIAL AND OPERATING SUSTAINABILITY PROJECTS, PARTNERSHIPS, AFFILIATIONS AND INITIATIVES OTHER ISSUES AS THEY ARISE THE SIZE AND MAKEUP OF THE ADVISORY COMMITTEE IS NOT SPECIFICALLY DEFINED, BUT INCLUDES A BOARD-MEMBER CHAIR AND THE PUBLISHER/FUTUREHEIGHTS EXECUTIVE DIRECTOR. MEMBERS OF THE COMMITTEE WILL GENERALLY MEET THE FOLLOWING REQUIREMENTS: RESIDENT OF ONE OF THE COMMUNITIES SERVED (CLEVELAND HEIGHTS AND UNIVERSITY HEIGHTS) A CURRENT OR PREVIOUS CONTRIBUTOR TO THE HEIGHTS OBSERVER PROJECT IN SOME CAPACITY (WRITER, EDITOR, DISTRIBUTION VOLUNTEER, SPECIALIZED ADVISOR, ETC.) INTERESTED IN THE HEIGHTS OBSERVER PROJECT AS DEFINED ABOVE A PRACTITIONER IN CIVILITY AND CIVIL DISCOURSE ABLE AND WILLING, GIVEN REASONABLE ADVANCE NOTICE, TO ATTEND COMMITTEE MEETINGS, GENERALLY HELD ON WEEKDAY EVENINGS, AS OFTEN AS ONCE A MONTH ABLE AND WILLING TO PARTICIPATE ACTIVELY IN PROJECTS OR INITIATIVES THAT MAY BE UNDERTAKEN AS A RESULT OF COMMITTEE DISCUSSION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRIOR TO FILING, THE FORM 990 IS PRESENTED TO THE EXECUTIVE DIRECTOR, BOARD TREASURER AND FINANCE STAFF FOR REVIEW AND APPROVAL. THE FORM 990 IS THEN ELECTRONICALLY DISTRIBUTED TO THE BOARD OF DIRECTORS IN ADVANCE OF FILING. THE BOARD PRESIDENT SIGNS THE 990 (OR 8879-EO) AND THE 990 IS ELECTRONICALLY FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH YEAR, THE BOARD MEMBERS ARE ASKED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY. AMONG OTHER THINGS, THE POLICY MAKES CLEAR THAT ALL DECISIONS OF THE BOARD, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION ARE MADE SOLELY ON THE BASIS OF A DESIRE TO PROMOTE THE BEST INTEREST OF THE ORGANIZATION AND THE PUBLIC GOOD. THE CONFLICT OF INTEREST STATEMENT REQUESTS BOARD MEMBERS TO IDENTIFY TO THE BEST OF THEIR KNOWLEDGE AFFILIATIONS WITH ORGANIZATIONS THAT MAY BE POTENTIALLY RELATED TO THE FINANCIALS OR OTHER SUBSTANTIVE OPERATIONS OF THE ORGANIZATION. THEY ARE ALSO ASKED TO IDENTIFY CIRCUMSTANCES INVOLVING EITHER THEMSELVES, OR A MEMBER OF THEIR EXTENDED FAMILY, THAT MAY BE CONSTRUED AS A CONFLICT OF INTEREST. AT THE STAFF LEVEL, THE ORGANIZATION'S PERSONNEL ALSO ENSURE THAT THERE ARE NO CONFLICTS OF INTEREST WHEN CONSIDERING THE ENGAGEMENT OF A NEW VENDOR. IF A POTENTIAL CONFLICT IS IDENTIFIED, APPROPRIATE STEPS ARE TAKEN TO BOTH ASSESS THE NATURE OF THE POTENTIAL CONFLICT AND, SUBSEQUENTLY, TO ENSURE THAT THE POSSIBILITY OF AN ACTUAL CONFLICT IS MITIGATED. SUCH MITIGATION IS MANAGED AND THE LETTER AND SPIRIT OF THE CONFLICTS POLICY ARE UPHELD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE COMMITTEE ANNUALLY EVALUATES THE PERFORMANCE OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON PERFORMANCE AND COMPARED TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THE BOARD HAS ADOPTED THE IRS-WRITTEN "REBUTTABLE PRESUMPTION" CHECKLIST WHICH IS COMPLETED CONTEMPORANEOUS WITH THE PERFORMANCE REVIEW. COMPENSATION FOR STAFF WITHIN THE ORGANIZATION IS DETERMINED BY THE EXECUTIVE DIRECTOR. THE LEVEL OF COMPENSATION IS SET BASED ON PERFORMANCE AND IN RELATION TO OTHER AREA MISSION-COMPARABLE ORGANIZATIONS OF SIMILAR SIZE. THIS COMPENSATION IS A COMPONENT OF THE BUDGET, WHICH IS REVIEWED AND APPROVED BY THE FINANCE COMMITTEE AND ALSO BY THE BOARD AS A WHOLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, FORM 1023, FORM 990 CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990, WITHOUT SCHEDULE B) CAN ALSO BE FOUND ON SEVERAL PUBLICLY-ACCESSIBLE WEBSITES. |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.