Civic Intelligence

Downs Designs Dreams

990 • Fiscal year 2017 • EIN 47-2906724

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 19, 2026

8796 Tyler BlvdMentor, OH 44060

(216) 410-4489

Siviq Scores

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

Liabilities / Assets

98th percentile

5.50x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

98th percentile

3.04x

Higher debt load relative to revenue than 98% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

54th percentile

5.0%

Higher net margin than 54% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

8th percentile

-53%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

3rd percentile

-90%

Faster revenue growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,987

Down $5,676 (-53%) from 2016

Net Assets

Down

-$22,465

Down $28,690 (-461%) from 2016

Liabilities

Up

$27,452

Up $23,014 (+519%) from 2016

Revenue

Down

$9,041

Down $81,004 (-90%) from 2016

Expenses

Down

$8,588

Down $84,661 (-91%) from 2016

Net Income

Up

$453

Up $3,657 (+114%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2015: $225,832Liabilities 2015: $216,462Net Assets 2015: $9,3702015Assets 2016: $10,663Liabilities 2016: $4,438Net Assets 2016: $6,2252016Assets 2017: $4,987Liabilities 2017: $27,452Net Assets 2017: -$22,4652017Assets 2018: $5,806Liabilities 2018: $26,742Net Assets 2018: -$20,9362018

Highlighted filing

2017

Assets$4,987
Liabilities$27,452
Net Assets-$22,465

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2015: $169,441Expenses 2015: $160,084Net Income 2015: $9,3572015Revenue 2016: $90,045Expenses 2016: $93,249Net Income 2016: -$3,2042016Revenue 2017: $9,041Expenses 2017: $8,588Net Income 2017: $4532017Revenue 2018: $2,145Expenses 2018: $616Net Income 2018: $1,5292018

Highlighted filing

2017

Revenue$9,041
Expenses$8,588
Net Income$453
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 19, 2026
Return Version
2017v2.3
Gross Receipts
$19,057
Mission and Program Overview

Mission

The mission of downs designs dreams advocates disability awareness, promotes independence and instills confidence by designing, developing and marketing a special clothing line for special people to meet the needs of individuals with disabilities. It is our duty to provide adaptive wear clothing for individuals with disabilities and to help improve the quality of their lives through our designs and styles that aid in independent dressing. Everyone deserves independence, right? By creating two lines of jeans, we have begun to fulfill our mission of creating a special clothing line for special people that meet the needs of individuals with disabilities. We have two lines of jeans as of this date: downs designs has 18 styles of jeans for individuals from ages 2 and up. Nbz jeans has men sizes 30, 32, 34, 36, 38, 40, 42 and 44 and boy sizes 8,10,12,14,16 and 18. They are easy to put on and take off, comfortable and stylish.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,025$3,347▲ $2,322
Cash and Non-Interest-Bearing Accounts$9,558$1,560▼ $7,998
Other Notes and Loans Receivable, Net$80$80→ $0
Total Assets$10,663$4,987▼ $5,676
Liabilities
Accounts Payable and Accrued Expenses$-11,815$16,284▲ $28,099
Other Liabilities$7,253$5,728▼ $1,525
Unsecured Notes Loans Payable$9,000$5,440▼ $3,560
Total Liabilities$4,438$27,452▲ $23,014
Net Assets / Fund Balance
Unrestricted Net Assets$6,225$-22,465▼ $28,690
Total Net Assets Fund Balance$6,225$-22,465▼ $28,690
Total Liabilities and Net Assets / Fund Balance$10,663$4,987▼ $5,676
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan PetersBoard Chair
Tischa MochanBoard Secret
Sean BlakeBoard Vice C
Adam RosplockDirector
Chester Karchefsky JrDirector
Harold BowersoxDirector
Michelle KoehlerDirector
Trenton Tipton-fletcherDirector
Karen BowersoxExecutive Di
Jill JankovskyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$784
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$8,257
All Other Contributions
$784
Change in Net Assets
$453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,588
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$3,300--$3,300
Information Technology$1,949--$1,949
Office Expenses$1,100--$1,100
Insurance$1,092--$1,092
Advertising$487--$487
Fees for Services Other$482--$482
Fees for Services Legal$100--$100
Travel$78--$78
Total Functional Expenses$8,588$0$0$8,588
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$6,642
Sales Tax Payable$-109
Other$-805
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 2

David bowersox karen bowersox director married trenton tipton-fletcher director business relationship karen bowersox david bowersox exec direct married karen bowersox michelle koehler exec direct mother david bowersox michelle koehler director step father

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

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

Policy requires disclosure of any potential conflicts. Such disclosure, including a report of "no conflicts" are recorded and maintained in the books and records.an annual review by the board of the policy and proper adherence to the policy.

Form 990, Page 6, Part VI, Line 19

Copy of governing documents are available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Downs Designs Dreams
EIN
47-2906724
Address
8796 TYLER BLVD, MENTOR, OH 44060

Signing Officer

Name
Karen Bowersox
Title
Executive Director
Signed
2026-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Bowersox
Formed
2015
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
5
Employees
5

Preparer

Firm
Jlp Cpas LLC
Address
8952 TYLER BLVD, MENTOR, OH 44060-2185
Preparer
Paul R Pahoresky CPA
Phone
4409741040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of downs designs dreams advocates disability awareness, promotes independence and instills confidence by designing, developing and marketing a special clothing line for special people to meet the needs of individuals with disabilities. It is our duty to provide adaptive wear clothing for individuals with disabilities and to help improve the quality of their lives through our designs and styles that aid in independent dressing. Everyone deserves independence, right? By creating two lines of jeans, we have begun to fulfill our mission of creating a special clothing line for special people that meet the needs of individuals with disabilities. We have two lines of jeans as of this date: downs designs has 18 styles of jeans for individuals from ages 2 and up. Nbz jeans has men sizes 30, 32, 34, 36, 38, 40, 42 and 44 and boy sizes 8,10,12,14,16 and 18. They are easy to put on and take off, comfortable and stylish.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF DOWNS DESIGNS DREAMS ADVOCATES DISABILITY AWARENESS, PROMOTES INDEPENDENCE AND INSTILLS CONFIDENCE BY DESIGNING, DEVELOPING AND MARKETING A SPECIAL CLOTHING LINE FOR SPECIAL PEOPLE TO MEET THE NEEDS OF INDIVIDUALS WITH DISABILITIES. IT IS OUR DUTY TO PROVIDE ADAPTIVE WEAR CLOTHING FOR INDIVIDUALS WITH DISABILITIES AND TO HELP IMPROVE THE QUALITY OF THEIR LIVES THROUGH OUR DESIGNS AND STYLES THAT AID IN INDEPENDENT DRESSING. EVERYONE DESERVES INDEPENDENCE, RIGHT? BY CREATING TWO LINES OF JEANS, WE HAVE BEGUN TO FULFILL OUR MISSION OF CREATING A SPECIAL CLOTHING LINE FOR SPECIAL PEOPLE THAT MEET THE NEEDS OF INDIVIDUALS WITH DISABILITIES. WE HAVE TWO LINES OF JEANS AS OF THIS DATE: DOWNS DESIGNS HAS 18 STYLES OF JEANS FOR INDIVIDUALS FROM AGES 2 AND UP. NBZ JEANS HAS MEN SIZES 30, 32, 34, 36, 38, 40, 42 AND 44 AND BOY SIZES 8,10,12,14,16 AND 18. THEY ARE EASY TO PUT ON AND TAKE OFF, COMFORTABLE AND STYLISH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAVID BOWERSOX KAREN BOWERSOX DIRECTOR MARRIED TRENTON TIPTON-FLETCHER DIRECTOR BUSINESS RELATIONSHIP KAREN BOWERSOX DAVID BOWERSOX EXEC DIRECT MARRIED KAREN BOWERSOX MICHELLE KOEHLER EXEC DIRECT MOTHER DAVID BOWERSOX MICHELLE KOEHLER DIRECTOR STEP FATHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICY REQUIRES DISCLOSURE OF ANY POTENTIAL CONFLICTS. SUCH DISCLOSURE, INCLUDING A REPORT OF "NO CONFLICTS" ARE RECORDED AND MAINTAINED IN THE BOOKS AND RECORDS.AN ANNUAL REVIEW BY THE BOARD OF THE POLICY AND PROPER ADHERENCE TO THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt08588
IRS990/TotalFunctionalExpensesGrp/TotalAmt08588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04438
IRS990/TotalLiabilitiesEOYAmt027452
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IRS990/TotalLiabilitiesGrp/EOYAmt027452
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-22465
IRS990/TotalProgramServiceExpensesAmt08588
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08257
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09041
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04987
IRS990/TravelGrp/ProgramServicesAmt078
IRS990/TravelGrp/TotalAmt078
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06225
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-22465
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt09000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05440
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09354 LORI JEAN DRIVE
IRS990/USAddress/CityNm0MENTOR
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IRS990/USAddress/ZIPCd044060
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IRS990/WebsiteAddressTxt0DOWNSDESIGNSDREAMS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN BOWERSOX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNS DESIGNS DREAMS
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ReturnHeader/Filer/EIN0472906724
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E0D5549DADD4B01361EE20AC617CE31A82C393A5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E0D5549DADD4B01361EE20AC617CE31A82C393A5
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.58.193.195
ReturnHeader/FilingSecurityInformation/IPDt02018-10-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:42:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200766572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JLP CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08952 TYLER BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MENTOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440602185
ReturnHeader/PreparerPersonGrp/PhoneNum04409741040
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL R PAHORESKY CPA
ReturnHeader/ReturnTs02018-10-30T13:42:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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