Civic Intelligence

Historic Courthouse Square Development Inc.

EIN 81-1991432 • 501(c)3 • Lexington, KY

Pub. 78 Eligible990-N Coverage

Profile

The organization provides financing for rehabilitation of historic government owned structures.

200 East Main StreetLexington, KY 40507

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2019

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

38th percentile

-11%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$494

Down $60 (-11%) from 2018

Liabilities

Flat

$0

Flat from 2018

Net Assets

Down

$494

Down $60 (-11%) from 2018

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2018

Expenses

Up

$60

Up $30 (+100%) from 2018

Net Income

Down

-$60

Down $30 (-100%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$600$400$200$0Assets 2017: $584Liabilities 2017: $0Net Assets 2017: $5842017Assets 2018: $554Liabilities 2018: $0Net Assets 2018: $5542018Assets 2019: $494Liabilities 2019: $0Net Assets 2019: $4942019

Highlighted filing

2019

Assets$494
Liabilities$0
Net Assets$494
Open 2019 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$30M$20M$10M$0-$10MRevenue 2017: $22,000,000Expenses 2017: $21,999,516Net Income 2017: $4842017Revenue 2018: $0Expenses 2018: $30Net Income 2018: -$302018Revenue 2019: $0Expenses 2019: $60Net Income 2019: -$602019

Highlighted filing

2019

Revenue$0
Expenses$60
Net Income-$60
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$494
Liabilities
$0
Net assets
$494
Revenue
$0
Expenses
$60
Net income
-$60
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$22.0$22.0$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 2, 2020
Return Version
2019v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

The organization provides financing for rehabilitation of historic government owned structures.

To provide funding for the renovation and rehabilitation of historic government owned structures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$554$494▼ $60
Rtn Earn Endowment Incm Other Fnds$454$394▼ $60
Pd in Cap Srpls Land Bldg Eqp Fund$100$100→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$554$494▼ $60
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$554$494▼ $60
Total Liabilities and Net Assets / Fund Balance$554$494▼ $60
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Sarah HamiltonPresident
WILLIAM O'MARAVice President & Treasurer
Geoffrey ReedSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-60
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$60
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
Other Expenses-$60-$60
Total Functional Expenses$0$60$0$60
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
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
No
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

“Distributed to the board president and vice president for review by all board members prior to filing.”

Form 990, Part VI, Section B, Line 15

“The organization's governing documents and financial statements are available upon request.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Historic Courthouse Square
EIN
81-1991432
Phone
8592583133
Address
200 EAST MAIN STREET, LEXINGTON, KY 40507

Signing Officer

Name
Sarah Hamilton
Title
President
Phone
8592583133
Signed
2020-07-02

Organization Details

Principal Officer
Sarah Hamilton
Formed
2016
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Switzer Mcgaughey & King Psc
Address
811 CORPORATE DRIVE SUITE 303, LEXINGTON, KY 40503
Preparer
Daniel a King
Phone
8592235353
Raw XML Appendix261 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/BooksInCareOfDetail/PhoneNum08592583133
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IRS990/Desc0HISTORIC COURTHOUSE GP, INC. IS THE GENERAL PARTNER OF HISTORIC COURTHOUSE, LLLP, WHICH IS FACILITATING THE REHABILITATION AND RESTORATION OF A PREVIOUS GOVERNMENT COURTHOUSE BUILDING IN LEXINGTON, KENTUCKY. THE PROJECT WAS UNDERTAKEN TO RESTORE THE BUILDING TO AN OPERABLE STATE FOR THE BENEFIT OF PUBLIC USE AND TO ENCOURAGE ENCONOMIC DEVELOPMENT IN THE DOWNTOWN LEXINGTON AREA.
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IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIAM O'MARA
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/IRPDocumentCnt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTED TO THE BOARD PRESIDENT AND VICE PRESIDENT FOR REVIEW BY ALL BOARD MEMBERS PRIOR TO FILING.
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ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH HAMILTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592583133
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HISTORIC COURTHOUSE SQUARE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0HIST
ReturnHeader/Filer/EIN0811991432
ReturnHeader/Filer/PhoneNum08592583133
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ReturnHeader/FilingSecurityInformation/IPDt02020-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:22:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611190875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SWITZER MCGAUGHEY & KING PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0811 CORPORATE DRIVE SUITE 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LEXINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040503
ReturnHeader/PreparerPersonGrp/PhoneNum08592235353
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL A KING
ReturnHeader/ReturnTs02020-07-14T06:18:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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