Liabilities / Assets
59th percentile
Higher debt load relative to assets than 59% of similar nonprofits.
Modesto Downtown Improvement District
990EZ • Fiscal year 2024 • EIN 84-4956903
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 45.2% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$301,899
No earlier filing loaded for comparison.
Net Assets
$295,853
No earlier filing loaded for comparison.
Liabilities
$6,046
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$184,418
No earlier filing loaded for comparison.
Expenses
$244,337
No earlier filing loaded for comparison.
Net Income
-$59,919
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Mar 19, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $184,418
Mission and Program Overview
Mission
The enhancement, promotion, and preservation of the Downtown Modesto area through cleaning and maintenance to ensure the betterment of the downtown business environment.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The enhancement, promotion, and preservation of the Downtown Modesto area through cleaning and maintenance to ensure the betterment of the downtown business environment. | - | $122,167 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Heidi Savage | Former Ex Director | FT | $83,322 | - | $83,322 |
| Sarah Aaronson | Director | - | $0 | - | - |
| Paul Adams | Director | - | $0 | - | - |
| Maria Apodaca | Director | - | $0 | - | - |
| Amanda Heitlinger | Director | - | $0 | - | - |
| Julie Betts Albert | Director | - | $0 | - | - |
| Esparanza Vargas | Director | - | $0 | - | - |
| Edward Rubalcaba | Director | - | $0 | - | - |
| Sandra Kaepp | Executive Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Modesto Downtown Improvement District
- EIN
- 84-4956903
- Phone
- 2095299303
- Address
- 1003 10th Street Ste A, Modesto, CA 95354
Signing Officer
- Name
- Sandra Kaepp
- Title
- Executive Director
- Signed
- 2025-03-19
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Johnson & Matos CPAs Inc
- Address
- 631 15th St, Modesto, CA 95354
- Preparer
- Michelle N Matos
- Phone
- 2092361040
Supplemental Narrative
Additional Explanations
Grants and Similar Amounts Paid In Excess of $5,000.1
“| Donee's Name: Gallo Center for the Arts | Donee's Address: 1000 I Street Modesto CA 95334 | Cash Amount Given: $60000”
Other Expenses.1001
“Advertising and Promotion $13340”
Other Expenses.1002
“Office Expenses $259”
Other Expenses.1005
“Travel $427”
Other Expenses.1012
“Insurance $3184”
Other Expenses.1
“Programs and Events $13551”
Other Expenses.2
“Dues and Subscriptions $2179”
Other Expenses.3
“Bank charge $102”
Other Expenses.5
“Meetings $5”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $1529 Prepaid Expenses and Deferred Charges - Ending $200”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $5600 Accounts Payable and Accrued Expenses - Ending $5600”
Total Liabilities.1
“Payroll Tax Liabilities - Beginning $2509 Payroll Tax Liabilities - Ending $446”
Raw XML Appendix157 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Sandra Kaepp |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2095299303 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1003 10th Street Ste A |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Modesto |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95354 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 362352 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 301699 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -59919 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 35850 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 363881 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 301899 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 60000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 184418 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2060 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 355772 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 295853 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 355772 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 295853 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 9657 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 83322 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Sarah Aaronson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Paul Adams |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Maria Apodaca |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Amanda Heitlinger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Julie Betts Albert |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Esparanza Vargas |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Edward Rubalcaba |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Heidi Savage |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Sandra Kaepp |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Former Ex Dir |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Executive Dir. |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1529 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 200 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 33047 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | The enhancement, promotion, and preservation of the Downtown Modesto area through cleaning and maintenance to ensure the betterment of the downtown business environment. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 14 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 182358 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The enhancement, promotion, and preservation of the Downtown Modesto area through cleaning and maintenance to ensure the betterment of the downtown business environment. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 122167 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 105769 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 8109 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 6046 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 244337 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 122167 |
| IRS990EZ/TotalRevenueAmt | 0 | 184418 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | modestodid.com |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Donee's Name: Gallo Center for the Arts | Donee's Address: 1000 I Street Modesto CA 95334 | Cash Amount Given: $60000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Advertising and Promotion $13340 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Office Expenses $259 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Travel $427 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Insurance $3184 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Programs and Events $13551 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Dues and Subscriptions $2179 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Bank charge $102 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Meetings $5 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Prepaid Expenses and Deferred Charges - Beginning $1529 Prepaid Expenses and Deferred Charges - Ending $200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Accounts Payable and Accrued Expenses - Beginning $5600 Accounts Payable and Accrued Expenses - Ending $5600 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Payroll Tax Liabilities - Beginning $2509 Payroll Tax Liabilities - Ending $446 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sandra Kaepp |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Dir. |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-19 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Modesto Downtown Improvement District |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MODE |
| ReturnHeader/Filer/EIN | 0 | 844956903 |
| ReturnHeader/Filer/PhoneNum | 0 | 2095299303 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1003 10th Street Ste A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Modesto |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95354 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 453994255 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Johnson & Matos CPAs Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 631 15th St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Modesto |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 95354 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2092361040 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Michelle N Matos |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-03-19T13:43:35-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $301,899
- Liabilities
- $6,046
- Net assets
- $295,853
- Revenue
- $184,418
- Expenses
- $244,337
- Net income
- -$59,919