Civic Intelligence

Historic Courthouse Square Development Inc.

990 • Fiscal year 2018 • EIN 81-1991432

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 30, 2019

Organization ProfileN/A
200 East Main StreetLexington, KY 40507

(859) 258-3133

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2018

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

36th percentile

-5.1%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$554

Down $30 (-5.1%) from 2017

Net Assets

Down

$554

Down $30 (-5.1%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $22,000,000 (-100%) from 2017

Expenses

Down

$30

Down $21,999,486 (-100%) from 2017

Net Income

Down

-$30

Down $514 (-106%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$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

2018

Assets$554
Liabilities$0
Net Assets$554
Open 2018 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$0
Expenses$30
Net Income-$30
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 30, 2019
Return Version
2018v3.1
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$584$554▼ $30
Rtn Earn Endowment Incm Other Fnds$484$454▼ $30
Pd in Cap Srpls Land Bldg Eqp Fund$100$100→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$584$554▼ $30
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$584$554▼ $30
Total Liabilities and Net Assets / Fund Balance$584$554▼ $30
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
$-30
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30
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-$30-$30
Total Functional Expenses$0$30$0$30
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 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
2019-09-30

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 Appendix260 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
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE FUNDING FOR THE RENOVATION AND REHABILITATION OF HISTORIC GOVERNMENT OWNED STRUCTURES.
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08592583133
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 EAST MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LEXINGTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
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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
IRS990/Form990PartVIISectionAGrp/PersonNm2GEOFFREY REED
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LoanOutstandingInd00
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IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/NondeductibleContributionsInd00
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IRS990/OtherExpensesGrp/TotalAmt030
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
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IRS990/ReconcilationRevenueExpnssAmt0-30
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0484
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IRS990ScheduleA/First5Years170Ind0X
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IRS990/ScheduleBRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTED TO THE BOARD PRESIDENT AND VICE PRESIDENT FOR REVIEW BY ALL BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH HAMILTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08592583133
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HISTORIC COURTHOUSE SQUARE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEVELOPMENT INC
ReturnHeader/Filer/BusinessNameControlTxt0HIST
ReturnHeader/Filer/EIN0811991432
ReturnHeader/Filer/PhoneNum08592583133
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 EAST MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040507
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.250.165.66
ReturnHeader/FilingSecurityInformation/IPDt02019-09-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm014:54:52
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/PreparationDt02019-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL A KING
ReturnHeader/ReturnTs02019-10-09T12:30:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$554
Liabilities
$0
Net assets
$554
Revenue
$0
Expenses
$30
Net income
-$30
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