Civic Intelligence

Downtown Lexington Corporation

EIN 61-1189677 • 501(c)4 • Lexington, KY

Profile

Downtown lexington corporation (dlc) with more than 350 members who represent the largest businesses, the smallest proprietors and entrepreneurs, neighborhood associations, churches, educational institutions, and individuals, is a community and business advocacy group founded in 1988. Dlc encourages responsible economic development in the downtown business core and in the various neighborhoods surrounding this central area. Dlc advocates diversity, communication and leadership in assisting property owners, businesses, employees and residents in making downtown lexington a location for retail businesses, restaurants, offices, arts and cultural activities as well as a wonderful place to live and work.

Refreshing map…

333 West Vine Street Ste 206Lexington, KY 40507

www.downtownlex.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.03x

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

501(c)4 • $500k-$1M nonprofits • Source year 2024

Net Margin

39th percentile

1.1%

Higher net margin than 39% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$121,096

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2024

Asset Growth

64th percentile

8.5%

Faster asset growth than 64% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

5.5%

Faster revenue growth than 50% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$302,734

Up $22,663 (+8.1%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$302,734

Up $22,663 (+8.1%) from 2022

Operations
Liabilities / Revenue57th percentileNet Margin39th percentile

Revenue

Up

$588,790

Up $48,819 (+9.0%) from 2022

Expenses

Down

$566,127

Down $19,961 (-3.4%) from 2022

Net Income

Up

$22,663

Up $68,780 (+149%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth64th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $160,296Liabilities 2011: $0Net Assets 2011: $160,2962011Assets 2012: $133,179Liabilities 2012: $173Net Assets 2012: $133,0062012Assets 2013: $165,588Liabilities 2013: $0Net Assets 2013: $165,5882013Assets 2014: $170,233Liabilities 2014: $0Net Assets 2014: $170,2332014Assets 2015: $151,180Liabilities 2015: $823Net Assets 2015: $150,3572015Assets 2016: $124,352Liabilities 2016: $889Net Assets 2016: $123,4632016Assets 2017: $520,016Liabilities 2017: $142,886Net Assets 2017: $377,1302017Assets 2018: $359,403Liabilities 2018: $124,590Net Assets 2018: $234,8132018Assets 2019: $307,946Liabilities 2019: $3,517Net Assets 2019: $304,4292019Assets 2020: $257,192Liabilities 2020: $9,184Net Assets 2020: $248,0082020Assets 2021: $326,188Liabilities 2021: $0Net Assets 2021: $326,1882021Assets 2022: $280,071Liabilities 2022: $0Net Assets 2022: $280,0712022Assets 2023: $302,734Liabilities 2023: $0Net Assets 2023: $302,7342023

Highlighted filing

2023

Assets$302,734
Liabilities$0
Net Assets$302,734
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $979,2222011Expenses 2012: $820,1472012Revenue 2013: $1,303,749Expenses 2013: $1,281,093Net Income 2013: $22,6562013Revenue 2014: $1,267,541Expenses 2014: $1,262,896Net Income 2014: $4,6452014Revenue 2015: $1,401,202Expenses 2015: $1,422,999Net Income 2015: -$21,7972015Revenue 2016: $1,325,391Expenses 2016: $1,356,812Net Income 2016: -$31,4212016Revenue 2017: $1,298,389Expenses 2017: $1,338,714Net Income 2017: -$40,3252017Revenue 2018: $1,730,757Expenses 2018: $1,614,670Net Income 2018: $116,0872018Revenue 2019: $1,169,376Expenses 2019: $1,057,873Net Income 2019: $111,5032019Revenue 2020: $605,234Expenses 2020: $553,655Net Income 2020: $51,5792020Revenue 2021: $630,042Expenses 2021: $551,862Net Income 2021: $78,1802021Revenue 2022: $539,971Expenses 2022: $586,088Net Income 2022: -$46,1172022Revenue 2023: $588,790Expenses 2023: $566,127Net Income 2023: $22,6632023

Highlighted filing

2023

Revenue$588,790
Expenses$566,127
Net Income$22,663
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$302,734
Liabilities
$0
Net assets
$302,734
Revenue
$588,790
Expenses
$566,127
Net income
$22,663
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.30$0.00$0.30$0.59$0.57$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.54$0.59$0.05
2021Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.63$0.55$0.08
2020Summary only. Only limited summary data is available for this year.$0.26$0.01$0.25$0.61$0.55$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.00$0.30$1.17$1.06$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.12$0.23$1.73$1.61$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.14$0.38$1.30$1.34$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$1.33$1.36$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.00$0.15$1.40$1.42$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.27$1.26$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.00$0.17$1.30$1.28$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.00$0.16$0.98
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 22, 2023
Return Version
2022v5.0
Gross Receipts
$547,130
Mission and Program Overview

Mission

Downtown lexington corporation (dlc) with more than 400 members who represent the largest businesses, the smallest proprietors and entrepreneurs, neighborhood associations, churches, educational institutions, and individuals, is a community and business advocacy group founded in 1988. Dlc encourages responsible economic development in the downtown business core and in the various neighborhoods surrounding this central area. Dlc advocates diversity, communication and leadership in assisting property owners, businesses, employees and residents in making downtown lexington a location for retail businesses, restaurants, offices, arts and cultural activities as well as a wonderful place to live and work.

Downtown lexington corporation dlc with more than 200 members who represent the largest businesses, the smallest proprietors and entrepreneurs, neighborhood associations, churches, educational institutions, and individuals, is a community and business advocacy group founded in 1988. Dlc encourages responsible economic development in the downtown business core and in the various neighborhoods surrounding this central area. Dlc advocates diversity, communication and leadership in assisting property owners, businesses, employees and residents in making downtown lexington a location for retail businesses, restaurants, offices, arts and cultural activities as well as a wonderful place to live and work.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$308,289$266,393▼ $41,896
Accounts Receivable$8,876$13,678▲ $4,802
Land, Buildings, and Equipment, Net$9,023$0▼ $9,023
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$326,188$280,071▼ $46,117
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$326,188$280,071▼ $46,117
Total Net Assets Fund Balance$326,188$280,071▼ $46,117
Total Liabilities and Net Assets / Fund Balance$326,188$280,071▼ $46,117

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$32,151$32,151
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Terry SweeneyPresident & CEOFT$134,169$134,169

Board Members and Trustees

NameTitle
Jennifer TaylorChairman
Melody FlowersChairman
Ame SweetallDirector
Andy WalkerDirector
Ann BakhausDirector
Barry KunkeDirector
Bart DailyDirector
Becky ReinholdDirector
Bob QuickDirector
Brandy HarmonDirector
Brian SipeDirector
Brien LewisDirector
Camden SkidmoreDirector
Chad NeedhamDirector
Christi HilerDirector
Chuck EllingerDirector
Craig TurnerDirector
Dave Bob GasparDirector
Dougie AllenDirector
Gabe IsaacDirector
Garrett CoatsDirector
Gary MeansDirector
George WallaceDirector
Gordy HoaglandDirector
James BrownDirector
Jim FrazierDirector
John GohmannDirector
Jonathan PliszkaDirector
Kimra ColeDirector
Larry JonesDirector
Lawrence WetherbyDirector
Leslie CatronDirector
Leslie SmartDirector
Lt Donnell GordonDirector
Marci Krueger-SidebottomDirector
Mary Beth WrightDirector
Mary Catherine JonesDirector
Mike HarrisDirector
Monica ConradDirector
Morgan RichardsonDirector
Paula HansonDirector
Ryan FosterDirector
Steve GrossmanDirector
Steve KellyDirector
Tate RussellDirector
Tim GuthrieDirector
Whit WhitakerDirector
Woodford WebbSecretary
Paul JohnstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$232,575
Program Service Revenue
$314,257
Investment Income
$-6,861
Other Revenue
$0
Change in Net Assets
$-46,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,792
Other Expenses$272,296
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$134,169-$134,169
Other Salaries and Wages$122,423$4,120-$126,543
Other Employee Benefits$14,249$11,947-$26,196
Fees for Services Accounting-$25,280-$25,280
Occupancy-$25,013-$25,013
Payroll Taxes$9,582$10,936-$20,518
All Other Expenses-$10,876-$10,876
Office Expenses-$8,576-$8,576
Insurance-$7,899-$7,899
Information Technology-$6,963-$6,963
Pension Plan Contributions$3,673$2,693-$6,366
Other Expenses$169,407$2,754-$2,754
Conferences and Meetings-$2,395-$2,395
Depreciation Depletion-$1,863-$1,863
Fees for Services Other-$951-$951
Fees for Services Legal-$795-$795
Total Functional Expenses$319,334$266,754$0$586,088
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section B, Line 11B

“The president reviews the form 990 with the cpa firm preparing the form 990 and then distributes a copy to the board for their review.”

Form 990, Part VI, Section B, Line 12C

“Policies are reviewed for compliance quarterly by the board.”

Form 990, Part VI, Section C, Line 19

“Dlc's organizational documents along with any copies of dlc's form 990 are available upon request.”

Filing and Contact Details

Filer

Filer Name
Downtown Lexington Corporation
EIN
61-1189677
Phone
8593358640
Address
333 West Vine Street Ste 206, Lexington, KY 40507

Signing Officer

Name
Paul Johnston
Title
Treasurer
Signed
2023-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Johnston
Formed
1988
Legal Domicile
Ky
Voting Board Members
50
Independent Board Members
50
Employees
4
Volunteers
20

Preparer

Firm
Vaughn Hall PLLC
Address
1795 Alysheba Way Ste 6204, Lexington, KY 40509
Preparer
Richard Hall CPA
Phone
8594886630
Raw XML AppendixShowing 400 of 760 raw XML fields

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/BOYAmt08876
IRS990/AccountsReceivableGrp/EOYAmt013678
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DOWNTOWN LEXINGTON CORPORATION DLC WITH MORE THAN 200 MEMBERS WHO REPRESENT THE LARGEST BUSINESSES, THE SMALLEST PROPRIETORS AND ENTREPRENEURS, NEIGHBORHOOD ASSOCIATIONS, CHURCHES, EDUCATIONAL INSTITUTIONS, AND INDIVIDUALS, IS A COMMUNITY AND BUSINESS ADVOCACY GROUP FOUNDED IN 1988. DLC ENCOURAGES RESPONSIBLE ECONOMIC DEVELOPMENT IN THE DOWNTOWN BUSINESS CORE AND IN THE VARIOUS NEIGHBORHOODS SURROUNDING THIS CENTRAL AREA. DLC ADVOCATES DIVERSITY, COMMUNICATION AND LEADERSHIP IN ASSISTING PROPERTY OWNERS, BUSINESSES, EMPLOYEES AND RESIDENTS IN MAKING DOWNTOWN LEXINGTON A LOCATION FOR RETAIL BUSINESSES, RESTAURANTS, OFFICES, ARTS AND CULTURAL ACTIVITIES AS WELL AS A WONDERFUL PLACE TO LIVE AND WORK.
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IRS990/BooksInCareOfDetail/PersonNm0Organization
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IRS990/BooksInCareOfDetail/USAddress/CityNm0Lexington
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040507
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0232575
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0-6861
IRS990/CYOtherExpensesAmt0272296
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IRS990/CYTotalRevenueAmt0539971
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01863
IRS990/DepreciationDepletionGrp/TotalAmt01863
IRS990/Desc0OTHER EVENT PROGRAMMING - INCLUDES STATE OF DOWNTOWN EVENT, ICE RINK, ANNUAL MEETING, HOLIDAYS, AND OTHER EVENTS
IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
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