Civic Intelligence

Downtown Lancaster Special Improvement District Inc.

990EZ • Fiscal year 2014 • EIN 81-0651589

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 17, 2015

109 N Broad StreetLancaster, OH 43130

(740) 653-8251

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

51st percentile

3.7%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$34,650

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 37.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

60th percentile

8.0%

Faster asset growth than 60% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-9.2%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$65,893

Up $4,878 (+8.0%) from 2013

Net Assets

Up

$61,743

Up $728 (+1.2%) from 2013

Liabilities

$4,150

No earlier filing loaded for comparison.

Revenue

Down

$92,363

Down $9,347 (-9.2%) from 2013

Expenses

Down

$88,968

Down $14,791 (-14%) from 2013

Net Income

Up

$3,395

Up $5,444 (+266%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2010: $43,448Liabilities 2010: $0Net Assets 2010: $43,4482010Assets 2011: $48,639Liabilities 2011: $0Net Assets 2011: $48,6392011Assets 2012: $63,043Net Assets 2012: $63,0432012Assets 2013: $61,015Net Assets 2013: $61,0152013Assets 2014: $65,893Liabilities 2014: $4,150Net Assets 2014: $61,7432014Assets 2015: $66,322Net Assets 2015: $66,3222015Assets 2016: $74,917Net Assets 2016: $74,9172016Assets 2017: $77,467Net Assets 2017: $77,4672017Assets 2018: $87,269Liabilities 2018: $2,180Net Assets 2018: $85,0892018Assets 2019: $88,332Net Assets 2019: $88,3322019Assets 2020: $89,582Net Assets 2020: $89,5822020Assets 2021: $81,648Net Assets 2021: $81,6482021Assets 2022: $52,680Net Assets 2022: $52,6802022Assets 2023: $31,932Liabilities 2023: $02023Assets 2024: $34,550Net Assets 2024: $34,5502024

Highlighted filing

2014

Assets$65,893
Liabilities$4,150
Net Assets$61,743

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $84,7202010Expenses 2011: $84,0132011Revenue 2012: $97,218Expenses 2012: $83,891Net Income 2012: $13,3272012Revenue 2013: $101,710Expenses 2013: $103,759Net Income 2013: -$2,0492013Revenue 2014: $92,363Expenses 2014: $88,968Net Income 2014: $3,3952014Revenue 2015: $89,611Expenses 2015: $85,032Net Income 2015: $4,5792015Revenue 2016: $94,051Expenses 2016: $85,457Net Income 2016: $8,5942016Revenue 2017: $87,975Expenses 2017: $85,425Net Income 2017: $2,5502017Revenue 2018: $91,668Expenses 2018: $84,045Net Income 2018: $7,6232018Revenue 2019: $88,795Expenses 2019: $85,552Net Income 2019: $3,2432019Revenue 2020: $93,432Expenses 2020: $92,182Net Income 2020: $1,2502020Revenue 2021: $95,636Expenses 2021: $103,569Net Income 2021: -$7,9332021Revenue 2022: $83,012Expenses 2022: $111,981Net Income 2022: -$28,9692022Revenue 2023: $102,862Expenses 2023: $123,606Net Income 2023: -$20,7442023Revenue 2024: $95,632Expenses 2024: $93,014Net Income 2024: $2,6182024

Highlighted filing

2014

Revenue$92,363
Expenses$88,968
Net Income$3,395
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$92,363
Mission and Program Overview

Mission

To encourage and participate in programs that will maintain, improve and build the downtown area of the city of lancaster,ohio as a viable place of business, cultural and recreational activity. To assist the city of lancaster,fairfield county,other agencies and groups by providing programming that will preserve the economic well being and opportunities in the downtown area. Also, to encourage and participate in programs that preserve the aesthetic, architectural, and historic character of the downtown area.

Program Services

DescriptionGrantsExpenses
TO ENCOURAGE AND PARTICIPATE IN PROGRAMS THAT WILL MAINTAIN, IMPROVE AND BUILD THE DOWNTOWN AREA OF THE CITY OF LANCASTER, OHIO AS A VIABLE PLACE OF BUSINESS, CULTURAL AND RECREATIONAL ACTIVITY. TO ASSIST THE CITY OF LANCASTER, FAIRFIELD COUNTY, OTHER AGENCIES AND GROUPS BY PROVIDING PROGRAMMING THAT WILL PRESERVE THE ECONOMIC WELL BEING AND OPPORTUNITIES TO THE DOWNTOWN AREA.-$88,968
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KATHRYN ERVINPresident ReFT$34,650-$34,650
DAVID SCHEFFLERExecutive DiPT$5,219-$5,219
DAN SINGERChair-$0--
JIM HUBERVice Chair-$0--
MELODY BOBBITSec. City Ap-$0--
TRAVIS MARKWOODTreasurer-$0--
JON SLATER JRCounty Appoi-$0--
DAVE SMITHMayoral Seat-$0--
JAMEY BINKLEYBoard Member-$0--
DAVE DRYDENBoard Mmber-$0--
ROSEMARY HAJOSTBoard Member-$0--
KRISTAL RAKEBoard Member-$0--
LINDA JOHNSONBoard Member-$0--
MATT JOHNSONBoard Member-$0--
JENNIFER WALTERSBoard Member-$0--
DEWARD WATTS RESIGNED 09-14Board Member-$0--
Filing and Contact Details

Filer

Filer Name
Downtown Lancaster Special
EIN
81-0651589
Phone
7406538251
Address
109 N BROAD STREET, LANCASTER, OH 43130

Signing Officer

Name
David Scheffler
Title
Executive Director
Phone
7406538251
Signed
2015-08-17
Discuss with paid preparer
Yes

Preparer

Firm
Jc & Company
Address
125 W MULBERRY ST, LANCASTER, OH 43130-3014
Preparer
Brian D Long CPA
Phone
7406539581
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Msl reimbursement 5,876 storm water credit 4,840 insurance refund 594 total 11,310

Form 990-ez, Part I, Line 16

Expenses marketing 29 office expense 830 annual meeting 606 meeting & mileage 34 insurance 1,168 state of ohio annual fee 75 non-investment depreciation 2,512 total 5,254

Form 990-ez, Part I, Line 20

Prior period adjustment -2,667

Form 990-ez, Part II, Line 24

Accounts receivable 0 6,530 equipment 22,918 22,917 less accumulated depreciation 14,847 17,359 total 8,071 12,088

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 0 4,150

Form 990-ez, Part III

To encourage and participate in programs that will maintain, improve and build the downtown area of the city of lancaster,ohio as a viable place of business, cultural and recreational activity. To assist the city of lancaster,fairfield county,other agencies and groups by providing programming that will preserve the economic well being and opportunities in the downtown area. Also, to encourage and participate in programs that preserve the aesthetic, architectural, and historic character of the downtown area.

Form 990-ez, Part III, Line 28

To encourage and participate in programs that will maintain, improve and build the downtown area of the city of lancaster, ohio as a viable place of business, cultural and recreational activity. To assist the city of lancaster, fairfield county, other agencies and groups by providing programming that will preserve the economic well being and opportunities to the downtown area.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0STORM WATER CREDIT 14,935 MSL REIMBURSEMENT 30,430 MISCELLANEOUS REFUND 595
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MSL REIMBURSEMENT 5,876 STORM WATER CREDIT 4,840 INSURANCE REFUND 594 TOTAL 11,310
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES MARKETING 29 OFFICE EXPENSE 830 ANNUAL MEETING 606 MEETING & MILEAGE 34 INSURANCE 1,168 STATE OF OHIO ANNUAL FEE 75 NON-INVESTMENT DEPRECIATION 2,512 TOTAL 5,254
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR PERIOD ADJUSTMENT -2,667
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS RECEIVABLE 0 6,530 EQUIPMENT 22,918 22,917 LESS ACCUMULATED DEPRECIATION 14,847 17,359 TOTAL 8,071 12,088
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 4,150
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO ENCOURAGE AND PARTICIPATE IN PROGRAMS THAT WILL MAINTAIN, IMPROVE AND BUILD THE DOWNTOWN AREA OF THE CITY OF LANCASTER,OHIO AS A VIABLE PLACE OF BUSINESS, CULTURAL AND RECREATIONAL ACTIVITY. TO ASSIST THE CITY OF LANCASTER,FAIRFIELD COUNTY,OTHER AGENCIES AND GROUPS BY PROVIDING PROGRAMMING THAT WILL PRESERVE THE ECONOMIC WELL BEING AND OPPORTUNITIES IN THE DOWNTOWN AREA. ALSO, TO ENCOURAGE AND PARTICIPATE IN PROGRAMS THAT PRESERVE THE AESTHETIC, ARCHITECTURAL, AND HISTORIC CHARACTER OF THE DOWNTOWN AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TO ENCOURAGE AND PARTICIPATE IN PROGRAMS THAT WILL MAINTAIN, IMPROVE AND BUILD THE DOWNTOWN AREA OF THE CITY OF LANCASTER, OHIO AS A VIABLE PLACE OF BUSINESS, CULTURAL AND RECREATIONAL ACTIVITY. TO ASSIST THE CITY OF LANCASTER, FAIRFIELD COUNTY, OTHER AGENCIES AND GROUPS BY PROVIDING PROGRAMMING THAT WILL PRESERVE THE ECONOMIC WELL BEING AND OPPORTUNITIES TO THE DOWNTOWN AREA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 28
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANCASTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431303014
ReturnHeader/PreparerPersonGrp/PhoneNum07406539581
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN D LONG CPA
ReturnHeader/ReturnTs02015-08-20T06:28:42-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.35$0.35$0.96$0.93$0.03
2023Summary only. Only limited summary data is available for this year.$0.32$0.00$1.03$1.24$0.21
2022Summary only. Only limited summary data is available for this year.$0.53$0.53$0.83$1.12$0.29
2021Summary only. Only limited summary data is available for this year.$0.82$0.82$0.96$1.04$0.08
2020Summary only. Only limited summary data is available for this year.$0.90$0.90$0.93$0.92$0.01
2019Summary only. Only limited summary data is available for this year.$0.88$0.88$0.89$0.86$0.03
2018Summary only. Only limited summary data is available for this year.$0.87$0.02$0.85$0.92$0.84$0.08
2017Summary only. Only limited summary data is available for this year.$0.77$0.77$0.88$0.85$0.03
2016Summary only. Only limited summary data is available for this year.$0.75$0.75$0.94$0.85$0.09
2015Summary only. Only limited summary data is available for this year.$0.66$0.66$0.90$0.85$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$0.92$0.89$0.03
2013Summary only. Only limited summary data is available for this year.$0.61$0.61$1.02$1.04$0.02
2012Summary only. Only limited summary data is available for this year.$0.63$0.63$0.97$0.84$0.13
2011Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$0.84
2010Summary only. Only limited summary data is available for this year.$0.43$0.00$0.43$0.85