2023-11-01T14:24:27-05:00 2022-12-31 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2022-01-01 833016553 INTERNATIONAL DOWNTOWN ASSOCIATION FOUNDATION INTE 2023936801 1275 K STREET NW 1000 WASHINGTON DC 20005 DAVID DOWNEY PRESIDENT AND CEO 2023936801 2023-11-01 1 DAVID DOWNEY 999009999 0 DAVID LEMLER CPA P00378478 3177456411 2023-11-01 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID DOWNEY 1275 K STREET NW 1000 WASHINGTON DC 20005 600000 0 X WWW.IDA-DOWNTOWN.ORG X 2018 DC INTERNATIONAL DOWNTOWN ASSOCIATION FOUNDATION (FOUNDATION) IS A CHARITABLE ORGANIZATION ESTABLISHED TO WORK IN COLLABORATION WITH INTERNATIONAL DOWNTOWN ASSOCIATION (IDA) TO PROVIDE SUPPORT FOR THE OPERATION OF CHARITABLE AND EDUCATIONAL PROGRAMS. 5 4 0 5 0 0 501500 600000 0 0 0 0 0 0 501500 600000 0 443234 0 0 0 0 0 0 0 21347 44650 21347 487884 480153 112116 501233 658906 21080 66637 480153 592269 FOUNDATION IS A CHARITABLE ORGANIZATION ESTABLISHED TO WORK IN COLLABORATION WITH INTERNATIONAL DOWNTOWN ASSOCIATION (IDA) TO PROVIDE SUPPORT FOR THE OPERATION OF CHARITABLE AND EDUCATIONAL PROGRAMS. 0 0 474956 443234 FOUNDATION IS FUNDED PRIMARILY THROUGH GRANTS AND CONTRIBUTORS WHO WISH TO SUPPORT COMMUNITY LEADERS AND GROUPS ENGAGING IN AND SUPPORTING RESEARCH FOR URBAN RENEWAL AND DEVELOPMENT. IDA'S FUNDRAISING ACTIVITIES CONSIST OF TIME AND EFFORT TO ASSIST WITH FOUNDATION'S OPERATIONS 474956 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 0 X 5 4 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 DC X CLA INDIANAPOLIS 3175749100 9365 COUNSELORS ROW SUITE 200 INDIANAPOLIS IN 462406418 DAVID DOWNEY PRESIDENT 1.00 X X 0 243177 21815 DAVON BARBOUR BOARD MEMBER 1.00 X X 0 0 0 JESSICA LAPPIN BOARD MEMBER 1.00 X X 0 0 0 RAPHAEL CLEMENTE BOARD MEMBER 1.00 X X 0 0 0 BETSY BRENNAN BOARD MEMBER 1.00 X X 0 0 0 ANDY TAFT BOARD MEMBER 1.00 X 0 0 0 0 243177 21815 0 0 1 0 0 600000 600000 600000 0 0 0 138224 138224 305010 305010 30625 30625 13298 1097 12201 727 727 487884 474956 12928 0 499733 658906 1500 501233 658906 21080 66637 21080 66637 X 1500 1501 478653 590768 480153 592269 501233 658906 112116 0 X X 0 1 X 1 0 X 1500 600000 601500 1500 600000 601500 0 0 0 601500 1500 600000 601500 1.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 612125 12125 12125 600000 0 600000 500009 12125 12125 487884 0 487884 PART X, LINE 2: ASSOCIATION AND FOUNDATION ARE EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(6) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE; THEREFORE, NO PROVISION FOR INCOME TAXES WAS MADE IN THE FINANCIAL STATEMENTS. ALLIANCE IS CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A). GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES REQUIRE IDA TO EXAMINE ITS TAX POSITIONS FOR UNCERTAIN POSITIONS. IDA IS NOT AWARE OF ANY TAX POSITIONS THAT ARE MORE LIKELY THAN NOT TO CHANGE IN THE NEXT 12 MONTHS, OR THAT WOULD NOT SUSTAIN AN EXAMINATION BY APPLICABLE TAXING AUTHORITIES. IDA'S POLICY IS TO RECOGNIZE PENALTIES AND INTEREST AS INCURRED IN ITS STATEMENTS OF ACTIVITIES AS A COMPONENT OF OPERATING EXPENSES. IDA'S FEDERAL AND STATE INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPLICABLE TAX AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THE LATER OF THE ORIGINAL OR EXTENDED DUE DATE. 0 0 0 0 0 0 0 0 0 0 EUROPE THE PURPOSE OF THIS GRANT IS FOR VARIOUS INDEPENDENT AND SMALL INTERNATIONAL RESTAURANTS. 67594 ELECTRONIC FUND TRANSFER 0 AUSTRALIA THE PURPOSE OF THIS GRANT IS FOR VARIOUS INDEPENDENT AND SMALL INTERNATIONAL RESTAURANTS. 90001 ELECTRONIC FUND TRANSFER 0 NORTH AMERICA THE PURPOSE OF THIS GRANT IS FOR VARIOUS INDEPENDENT AND SMALL INTERNATIONAL RESTAURANTS. 74278 ELECTRONIC FUND TRANSFER 0 ASIA THE PURPOSE OF THIS GRANT IS FOR VARIOUS INDEPENDENT AND SMALL INTERNATIONAL RESTAURANTS. 73137 ELECTRONIC FUND TRANSFER 0 0 0 0 0 0 0 PART I, LINE 2: THE GRANT EXPENSE ACCOUNT FOR GRANT RECIPIENTS ARE THE FUNDS THAT DIRECTLY GO TOWARDS THE INDEPENDENT, SMALL RESTAURANTS THAT WE ARE SUPPORTING THROUGH THIS PROGRAM. IN ORDER TO ADMINISTER THIS PROGRAM IN DIFFERENT CITIES INTERNATIONALLY, WE PARTNER WITH ORGANIZATIONS SIMILAR TO IDA IN THOSE CITIES, AND PROVIDE GRANT FUNDING THROUGH THE PARTNER EXPENSE ACCOUNT TO ENABLE THESE ORGANIZATIONS TO CONDUCT OUTREACH AND SUPPORT THE SMALL RESTAURANTS IN THEIR RESPECTIVE CITIES. PART III ACCOUNTING METHOD: 0 VARIOUS 138224 0 THE PURPOSE OF THIS GRANT IS TO PROVIDE SUPPORT TO VARIOUS INDEPENDENT AND SMALL RESTAURANTS. PART I, LINE 2: THE FOUNDATION, SUPPORTED BY AMERICAN EXPRESS, IS ENTERING THE SECOND YEAR OF THE BACKING INTERNATIONAL SMALL RESTAURANTS PROGRAM. GIVEN THE CONTINUING CHALLENGES OF THE GLOBAL ECONOMY, THESE GRANTS ARE AIMED AT SMALL, INDEPENDENT RESTAURANTS OWNED BY INDIVIDUALS FROM UNDERREPRESENTED AND/OR ECONOMICALLY VULNERABLE GROUPS TO HELP MAKE CRITICAL IMPROVEMENTS NEEDED TO HELP BOOST THEIR BUSINESS, SUCH AS ENHANCING DIGITAL CAPABILITIES, BUILDING OR REVITALIZING THEIR DINING SPACES, AND MAKING OTHER PHYSICAL IMPROVEMENTS. RESTAURANTS MUST ALREADY BE IN OPERATION AND HAVE A BRICK AND MORTAR LOCATION/STOREFRONT TO BE ELIGIBLE. DIGITAL-ONLY BUSINESSES ARE NOT ELIGIBLE (DIGITAL INCLUDES ONLINE AND APPLICATION-BASED BUSINESSES). 0 0 0 0 0 0 0 0 0 DAVID DOWNEY PRESIDENT 0 215377 0 27800 0 0 0 14591 0 7224 0 264992 0 0 FORM 990, PART VI, SECTION A, LINE 6 NON-PROFIT ORGANIZATION DOWNTOWN ORGANIZATIONS AND OTHER CENTER CITY IMPROVEMENT ORGANIZATIONS INCLUDING, BUT NOT LIMITED TO, PRIVATE NON-PROFIT ORGANIZATIONS, DEVELOPMENT AUTHORITIES, ASSESSMENT AND/OR IMPROVEMENT DISTRICT ORGANIZATIONS, THAT HAVE FULL TIME STAFF AND WHICH ARE NOT GOVERNMENT CLASSIFIED EMPLOYEES, ARE ELIGIBLE FOR MEMBERSHIP IN THIS CATEGORY. PUBLIC AGENCY/STATE, PROVINCIAL, NATIONAL ASSOCIATION PUBLIC AGENCIES, UNITS OF GOVERNMENT, STATE ASSOCIATIONS, AND NON-PROFIT ORGANIZATIONS WHOSE INTERESTS ENCOMPASS DOWNTOWN DEVELOPMENT, BUT ARE NOT EXCLUSIVELY FOCUSED ON THE DOWNTOWN AREA, ARE ELIGIBLE FOR MEMBERSHIP IN THIS CATEGORY. FOR-PROFIT CORPORATE/BUSINESS FOR-PROFIT CORPORATIONS ARE BUSINESSES INVOLVED IN CENTER CITY IMPROVEMENTS ARE ELIGIBLE FOR MEMBERSHIP IN THIS CATEGORY. INDIVIDUALS WHO ARE INVOLVED IN THE CENTER CITY IMPROVEMENT AND WHO DO NOT FALL INTO ANY OF THE OTHER CATEGORIES OF MEMBERSHIP ARE ELIGIBLE TO JOIN AS INDIVIDUAL MEMBERS. ACADEMIC INSTITUTIONS, ACADEMIC INSTITUTIONAL SUBDIVISIONS OR INDIVIDUALS WHOSE PROFESSIONAL ACTIVITY IS IN THE ACADEMIC ARENA AND WHOSE MAJOR AREA OF STUDY OR RESEARCH INVOLVES CENTER CITY IMPROVEMENTS ARE ELIGIBLE FOR ACADEMIC MEMBERSHIP. STUDENT VIRTUAL STUDENTS OR INDIVIDUALS WHO WOULD LIKE TO HAVE ACCESS TO THE MEMBERS-ONLY SECTIONS OF THE IDA WEBSITE AND RECEIVE THE MONTHLY ONLINE NEWSLETTER. STUDENTS ARE ALSO ELIGIBLE FOR DISCOUNTS ON CONFERENCES AND PUBLICATIONS. INTERNATIONAL VIRTUAL - INDIVIDUALS OR ORGANIZATIONS OUTSIDE OF THE UNITED STATES AND CANADA WHO HAVE AN INTEREST IN DOWNTOWN DEVELOPMENT. INTERNATIONAL MEMBERS CAN ACCESS THE "MEMBERS-ONLY" SECTIONS OF THE IDA WEBSITE, AND WILL RECEIVE ON-LINE PUBLICATIONS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERSHIP ELECTS THE MEMBERS TO THE BOARD OF DIRECTORS ACCORDING TO BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7B BYLAWS MAY ONLY BE AMENDED EITHER BY A MAJORITY VOTE OF THE ASSOCIATION'S MEMBERSHIP PRESENT AT A DULY CALLED MEETING, OR BY WRITTEN BALLOT. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS INITIALLY REVIEWED BY MANAGEMENT. AFTER MANAGEMENT'S REVIEW, A DRAFT IS PROVIDED TO THE BOARD OR ITS AUTHORIZED REPRESENTATIVE FOR FURTHER REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ENFORCES ITS CONFLICT OF INTEREST POLICY BY PERFORMING THE FOLLOWING PROCEDURES: (A) BEFORE BOARD OR COMMITTEE ACTION ON CONTRACT OR TRANSACTION INVOLVING A CONFLICT OF INTEREST, A DIRECTOR OR COMMITTEE MEMBER HAVING A CONFLICT OF INTEREST AND WHO IS IN ATTENDANCE AT THE MEETING SHALL DISCLOSE ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. (B) A DIRECTOR OR COMMITTEE MEMBER WHO PLANS NOT TO ATTEND A MEETING AT WHICH HE OR SHE HAS REASON TO BELIEVE THAT THE BOARD OR COMMITTEE WILL ACT ON A MATTER IN WHICH THE PERSON HAS A CONFLICT OF INTEREST SHALL DISCLOSE TO THE CHAIR OF THE MEETING ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST. THE CHAIR SHALL REPORT THE DISCLOSURE AT THE MEETING AND THE DISCLOSURE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. (C) A PERSON WHO HAS A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD OR COMMITTEE DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND TO RESPOND TO QUESTIONS. SUCH PERSONAL SHALL NOT ATTEMPT TO EXERT HIS OR HER PERSONAL INFLUENCE WITH RESPECT TO THE MATTER, EITHER AT OR OUTSIDE THE MEETING. (D) A PERSON WHO HAS A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT WILL BE VOTED ON AT A MEETING SHALL NOT BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM FOR PURPOSES OF THE VOTE. THE PERSON HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON THE CONTRACT OR TRANSACTION AND SHALL NOT BE PRESENT IN THE MEETING ROOM WHEN THE VOTE IS TAKEN, UNLESS THE VOTE IS BY SECRET BALLOT. SUCH PERSON'S INELIGIBILITY TO VOTE SHALL BE REFLECTED IN THE MINUTES OF THE MEETING. FOR PURPOSES OF THIS PARAGRAPH, A MEMBER OF THE BOARD OF DIRECTORS OF IDA HAS A CONFLICT OF INTEREST WHEN HE OR SHE STANDS FOR ELECTION AS AN OFFICER OR FOR RE-ELECTION AS A MEMBER OF THE BOARD OF DIRECTORS. (E) RESPONSIBLE PERSONS WHO ARE NOT MEMBERS OF THE BOARD OF DIRECTORS OF IDA, OR WHO HAVE A CONFLICT OF INTEREST WITH RESPECT TO A CONTRACT OR TRANSACTION THAT IS NOT SUBJECT OF BOARD OR COMMITTEE ACTION, SHALL DISCLOSE TO THE CHAIR OR THE CHAIR'S DESIGNEE ANY CONFLICT OF INTEREST THAT SUCH RESPONSIBLE PERSON HAS WITH RESPECT TO A CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL BE MADE AS SOON AS THE CONFLICT OF INTEREST IS KNOWN TO THE RESPONSIBLE PERSON. THE RESPONSIBLE PERSON SHALL REFRAIN FROM ANY ACTION THAT MAY AFFECT IDA'S PARTICIPATION IN SUCH CONTRACT OR TRANSACTION. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE CHAIR OR THE CHAIR'S DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. ADDITIONALLY, THE FOLLOWING REVIEW PROCEDURES ARE CARRIED ON BY EACH RESPONSIBLE INDIVIDUALS TO MONITOR THE CONFLICT OF INTEREST POLICY: (A) EACH NEW RESPONSIBLE PERSON SHALL BE REQUIRED TO REVIEW A COPY OF THIS POLICY AND TO ACKNOWLEDGE IN WRITING THAT HE OR SHE HAS DONE SO. (B) EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO IDA. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE PRESIDENT, AND COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THE POLICY. (C) THIS POLICY SHALL BE REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD OF DIRECTORS. ANY CHANGES TO THE POLICY SHALL BE COMMUNICATED IMMEDIATELY TO ALL RESPONSIBLE PERSONS. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT IS SUBJECT TO AN ANNUAL REVIEW BY THE CHAIR OF THE BOARD OF DIRECTORS AND REPORTED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 A BINDER, WHICH IS KEPT IN THE OFFICE OF THE DIRECTOR OF FINANCE AND ADMINISTRATION, IS AVAILABLE FOR ANY MEMBER TO REVIEW UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. INTERNATIONAL DOWNTOWN ASSOCIATION 275 K STREET NW SUITE 1000 WASHINGTON DC 20005 381817974 MEMBERSHIP AND EVENTS DC 501(C)(6) LINE 10 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 INTERNATIONAL DOWNTOWN ASSOCIATION Q 32625 CASH