Civic Intelligence

Downtown Caldwell Business

990 • Fiscal year 2018 • EIN 82-1520074

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

106 S Kimball AveCaldwell, ID 83605

(208) 989-0714

Siviq Scores

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

Liabilities / Assets

47th percentile

0.00x

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

47th percentile

0.00x

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

44th percentile

0.4%

Higher net margin than 44% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

54th percentile

3.5%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

298%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$33,259

Up $1,134 (+3.5%) from 2017

Net Assets

$33,259

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$273,318

Up $204,615 (+298%) from 2017

Expenses

Up

$272,184

Up $235,606 (+644%) from 2017

Net Income

Down

$1,134

Down $30,991 (-96%) from 2017

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2017: $32,125Liabilities 2017: $02017Assets 2018: $33,259Liabilities 2018: $0Net Assets 2018: $33,2592018Assets 2019: $421Liabilities 2019: $0Net Assets 2019: $4212019Assets 2020: $18,990Liabilities 2020: $0Net Assets 2020: $18,9902020Assets 2021: $5,978Liabilities 2021: $0Net Assets 2021: $5,9782021Assets 2022: $7,946Liabilities 2022: $0Net Assets 2022: $7,9462022Assets 2023: $57,817Liabilities 2023: $0Net Assets 2023: $57,8172023Assets 2024: $54,631Liabilities 2024: $178Net Assets 2024: $54,4532024

Highlighted filing

2018

Assets$33,259
Liabilities$0
Net Assets$33,259

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $68,703Expenses 2017: $36,578Net Income 2017: $32,1252017Revenue 2018: $273,318Expenses 2018: $272,184Net Income 2018: $1,1342018Revenue 2019: $298,906Expenses 2019: $331,744Net Income 2019: -$32,8382019Revenue 2020: $274,115Expenses 2020: $255,546Net Income 2020: $18,5692020Revenue 2021: $278,992Expenses 2021: $292,004Net Income 2021: -$13,0122021Revenue 2022: $308,693Expenses 2022: $306,725Net Income 2022: $1,9682022Revenue 2023: $315,740Expenses 2023: $265,869Net Income 2023: $49,8712023Revenue 2024: $311,636Expenses 2024: $315,000Net Income 2024: -$3,3642024

Highlighted filing

2018

Revenue$273,318
Expenses$272,184
Net Income$1,134
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$273,318
Mission and Program Overview

Mission

Downtown caldwell business improvement district, inc. Was established to administer and expend business improvement district funds in downtown caldwell. The organization was appointed by the city of caldwell to accomplish the goals of the business improvement district including, but not limited to: 1. Promoting public events within the district 2. Promoting retail trade, and professional activities within the district 3. Manage, develop, and promote the district 4. Recruit new businesses and assist with redevelopment within the district 5. Undertake or participate in other activities deemed necessary or desirable for the district. 6. Improve the physical appearance of the district 7. Fund operations of the indian creek plaza

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,125$33,259▲ $1,134
Total Assets$32,125$33,259▲ $1,134
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$32,125$33,259▲ $1,134
Total Net Assets Fund Balance$32,125$33,259▲ $1,134
Total Liabilities and Net Assets / Fund Balance$32,125$33,259▲ $1,134
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dan NormanChair
Scott GipsonVice Chair
Gregg AlgerBoard Member
John McgeeBoard Member
Reagan RossiBoard Member
Tyler MorganBoard Member
Wendy McclainBoard Member
Kelli G JenkinsSecretary
Warren KoubaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$273,318
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$273,318
Change in Net Assets
$1,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$270,523
Other Expenses$1,661
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$270,523--$270,523
Insurance-$850-$850
Office Expenses-$811-$811
Total Functional Expenses$270,523$1,661$0$272,184
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Destination Caldwell IncCaldwell, ID-Payroll$270,523
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
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, Page 6, Part VI, Line 11B

The tax return will be reviewed by the treasurer.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial information available upon request.

Filing and Contact Details

Filer

Filer Name
Downtown Caldwell Business
EIN
82-1520074
Phone
2089890714
Address
106 S KIMBALL AVE, CALDWELL, ID 83605

Signing Officer

Name
Warren Kouba
Title
Treasurer
Phone
2089890714
Signed
2019-11-15

Organization Details

Principal Officer
Dan Norman
Formed
2017
Legal Domicile
Id
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Ripley Doorn & Company Pllc
Address
824 DEARBORN ST, CALDWELL, ID 83605-4161
Preparer
Randy S Million CPA
Phone
2084593696
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Downtown caldwell business improvement district, inc. Was established to administer and expend business improvement district funds in downtown caldwell. The organization was appointed by the city of caldwell to accomplish the goals of the business improvement district including, but not limited to: 1. Promoting public events within the district 2. Promoting retail trade, and professional activities within the district 3. Manage, develop, and promote the district 4. Recruit new businesses and assist with redevelopment within the district 5. Undertake or participate in other activities deemed necessary or desirable for the district. 6. Improve the physical appearance of the district 7. Fund operations of the indian creek plaza

Form 990, Page 2, Part III, Line 4A

The organization's program services are accomplished through grants awarded to destination caldwell, inc. Destination caldwell manages indian creek plaza in downtown caldwell through an operating agreement with the city of caldwell. During 2018, the plaza held 150 events and activities drawing approximately 200,000 people. The plaza sponsors events such as concert series, movies, and other cultural events throughout the year and a public ice skating rink during the winter months. A visitor information center is open to provide information on the surrounding community. In addition, the organization designed and implemented advertising and promotional activities to stimulate agritourism, recruited new businesses to the district, and promoted retail trade and professional activities in the district and surrounding community.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOWNTOWN CALDWELL BUSINESS IMPROVEMENT DISTRICT, INC. WAS ESTABLISHED TO ADMINISTER AND EXPEND BUSINESS IMPROVEMENT DISTRICT FUNDS IN DOWNTOWN CALDWELL. THE ORGANIZATION WAS APPOINTED BY THE CITY OF CALDWELL TO ACCOMPLISH THE GOALS OF THE BUSINESS IMPROVEMENT DISTRICT INCLUDING, BUT NOT LIMITED TO: 1. PROMOTING PUBLIC EVENTS WITHIN THE DISTRICT 2. PROMOTING RETAIL TRADE, AND PROFESSIONAL ACTIVITIES WITHIN THE DISTRICT 3. MANAGE, DEVELOP, AND PROMOTE THE DISTRICT 4. RECRUIT NEW BUSINESSES AND ASSIST WITH REDEVELOPMENT WITHIN THE DISTRICT 5. UNDERTAKE OR PARTICIPATE IN OTHER ACTIVITIES DEEMED NECESSARY OR DESIRABLE FOR THE DISTRICT. 6. IMPROVE THE PHYSICAL APPEARANCE OF THE DISTRICT 7. FUND OPERATIONS OF THE INDIAN CREEK PLAZA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PROGRAM SERVICES ARE ACCOMPLISHED THROUGH GRANTS AWARDED TO DESTINATION CALDWELL, INC. DESTINATION CALDWELL MANAGES INDIAN CREEK PLAZA IN DOWNTOWN CALDWELL THROUGH AN OPERATING AGREEMENT WITH THE CITY OF CALDWELL. DURING 2018, THE PLAZA HELD 150 EVENTS AND ACTIVITIES DRAWING APPROXIMATELY 200,000 PEOPLE. THE PLAZA SPONSORS EVENTS SUCH AS CONCERT SERIES, MOVIES, AND OTHER CULTURAL EVENTS THROUGHOUT THE YEAR AND A PUBLIC ICE SKATING RINK DURING THE WINTER MONTHS. A VISITOR INFORMATION CENTER IS OPEN TO PROVIDE INFORMATION ON THE SURROUNDING COMMUNITY. IN ADDITION, THE ORGANIZATION DESIGNED AND IMPLEMENTED ADVERTISING AND PROMOTIONAL ACTIVITIES TO STIMULATE AGRITOURISM, RECRUITED NEW BUSINESSES TO THE DISTRICT, AND PROMOTED RETAIL TRADE AND PROFESSIONAL ACTIVITIES IN THE DISTRICT AND SURROUNDING COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURN WILL BE REVIEWED BY THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL INFORMATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032125
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033259
IRS990/TotalProgramServiceExpensesAmt0270523
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273318
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032125
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033259
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt032125
IRS990/UnrestrictedNetAssetsGrp/EOYAmt033259
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0213 S KIMBALL AVENUE
IRS990/USAddress/CityNm0CALDWELL
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083605
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WARREN KOUBA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02089890714
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DOWNTOWN CALDWELL BUSINESS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0IMPROVEMENT DISTRICT INC
ReturnHeader/Filer/BusinessNameControlTxt0DOWN
ReturnHeader/Filer/EIN0821520074
ReturnHeader/Filer/PhoneNum02089890714
ReturnHeader/Filer/USAddress/AddressLine1Txt0106 S KIMBALL AVE
ReturnHeader/Filer/USAddress/CityNm0CALDWELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083605
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D1B3EE55B3FF817C2D1F2B8D174BFC68CCF743CA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01E2AEAECA2481FFE5651A57D138E538E78A62A0A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.216.57.235
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:10:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820476132
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RIPLEY DOORN & COMPANY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0824 DEARBORN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CALDWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0836054161
ReturnHeader/PreparerPersonGrp/PhoneNum02084593696
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY S MILLION CPA
ReturnHeader/ReturnTs02019-11-15T14:10:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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