2024-11-11T14:04:22-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 4334 MUNSON STREET SUITE 200 CANTON OH 44718 990 2023-01-01 341859179 DOWNTOWN CANTON SPECIAL IMPROVEMENT DISTRICT INC DOWN 2024865879 400 MARKET AVENUE NORTH 400 CANTON OH 44702 TODD HERBERGHS EXECUTIVE DIRECTOR 2024865879 2024-11-11 1 1 JENNIFER COLEMAN P00743188 3304972000 2024-11-11 2023 2024-10-15 13:58:12Z TODD HERBERGHS 400 MARKET AVENUE NORTH 400 CANTON OH 44702 287871 0 X DOWNTOWNCANTON.COM/SPECIAL-IMPROVEMENT-DISTRICT X 1997 OH THE ORGANIZATION'S MISSION IS TO FACILITATE ECONOMIC GROWTH WITHIN THE DOWNTOWN COMMUNITY BY SUPPORTING NEW AND EXISTING LANDOWNERS AND BUSINESSES. 14 14 0 20 0 0 221266 270298 67778 13025 31 4548 1000 0 290075 287871 50000 245500 0 0 0 0 0 0 0 246382 117223 296382 362723 -6307 -74852 287006 212218 2000 2064 285006 210154 X THE DOWNTOWN CANTON SPECIAL IMPROVEMENT DISTRICT (SID) PROVIDES PROGRAMMING TO ENHANCE THE ECONOMIC AND CULTURAL DEVELOPMENT IN DOWNTOWN CANTON. THE SID IS DEDICATED TO PRESERVING THE AESTHETIC, ARCHITECTURAL AND HISTORIC CHARACTER OF THE DOWNTOWN AREA. THE ORGANIZATION IS FUNDED BY SPECIAL ASSESSMENTS ON DOWNTOWN PROPERTY OWNERS LOCATED WITHIN THE DISTRICT. 0 1 357788 245500 13025 PROGRAMMING TO ENHANCE DOWNTOWN CANTON INCLUDES KEEPING THE STREETS SAFE AND CLEAN, ATTRACTING VISITORS DOWNTOWN, INCREASED MARKETING AND VISIBILITY, PARTNERSHIPS WITH OTHER ORGANIZATIONS IN THE COMMUNITY, AND FOCUSING ON DEVELOPING LOCAL BUSINESSES. DOWNTOWN SECURITY IS ORGANIZED AND MAINTAINED BY THE SID, AS WELL AS LANDSCAPING AND CLEANING CREWS. THERE ARE MANY PROMOTIONAL EVENTS TO ATTRACT VISITORS, INCLUDING FIRST FRIDAYS, LIGHT UP DOWNTOWN COMPETITION, ICE SKATING RINK, AND ARTS DISTRICT EVENTS. ANNUAL SPONSORSHIP OF THE LOCAL FARMERS MARKET CONTINUES A LONG-TERM PARTNERSHIP WITHIN THE COMMUNITY. DOWNTOWN BRANDING AND NEW WEBSITE DEVELOPMENT WERE ADDITIONAL MARKETING ACTIVITIES OF 2023. 357788 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 OH X TODD HERBERGHS EXECUTIVE DIRECTOR 2028122052 400 MARKET AVE N - SUITE 400 CANTON OH 44702 X GEORGIA PAXOS CHAIRWOMAN 3.00 X X 0 0 0 STEVE COON VICE CHAIRMAN 2.00 X X 0 0 0 JON H JACOB PAST CHAIRMAN 2.00 X X 0 0 0 RODNEY W MEADOWS SECRETARY 2.00 X X 0 0 0 RYAN MILLER TREASURER 2.00 X X 0 0 0 MAYOR THOMAS BERNABEI DIRECTOR 2.00 X 0 0 0 DAVID T BEULE DIRECTOR 2.00 X 0 0 0 DANIEL DEHOFF DIRECTOR 2.00 X 0 0 0 MATT FRANTA DIRECTOR 2.00 X 0 0 0 ANNE GRAFFICE DIRECTOR 2.00 X 0 0 0 BRENDA KIMBROUGH DIRECTOR 2.00 X 0 0 0 MICHAEL E KING DIRECTOR 2.00 X 0 0 0 LAURA MILLS DIRECTOR 2.00 X 0 0 0 DAVID WHITEHILL DIRECTOR 2.00 X 0 0 0 0 0 0 0 0 0 0 0 270298 270298 FIRST FRIDAY 900099 5675 5675 DORA SPONSORSHIP 900099 2900 2900 ICE SKATING RINK 713940 2150 2150 DOWNTOWN BRANDING PROG 900099 1600 1600 FARMER'S MARKET 424000 700 700 13025 4548 4548 287871 13025 0 4548 245500 245500 2681 2681 5150 5150 237 237 9077 9077 1229 1229 CONSULTANT LABOR 48333 48333 FIRST FRIDAY 17162 17162 FARMERS MARKET 12200 12200 DORA 8125 8125 13029 12241 788 362723 357788 4935 0 287006 2903 209315 287006 212218 64 2000 2000 2000 2064 X 0 0 0 0 285006 210154 285006 210154 287006 212218 -74852 0 X 0 1 X 1 0 X 185172 483223 188244 221266 270298 1348203 185172 483223 188244 221266 270298 1348203 272902 1075301 989 131 31 4548 5699 1000 1000 1354902 286231 0.79360 0.78230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 287871 0 287871 0 287871 362723 0 362723 0 362723 PART X, LINE 2: THE DISTRICT HAS BEEN CLASSIFIED AS A PUBLIC CHARITY AND IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE DISTRICT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE DISTRICT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE DISTRICT'S FINANCIAL CONDITIONS, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE DISTRICT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2023. THE DISTRICT IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE DISTRICT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2014. 0 DOWNTOWN CANTON PARTNERSHIP INC 400 MARKET AVE N CANTON OH 44702 920842157 501(C)(3) 245000 0 MANAGE COLLABORATIONS BETWEEN DOWNTOWN BUSINESSES AND THE CITY OF CANTON AND OTHER PROGRAMS. 1 0 FORM 990, PART III, LINE 3 EFFECTIVE APRIL 25, 2023, SID ENTERED INTO A MOU WITH THE NEWLY FORMED DOWNTOWN CANTON PARTNERSHIP, INC. (DCPI). UNDER THE AGREEMENT, DCPI ASSUMED BASICALLY ALL OF SID'S PROGRAM RESPONSIBILITIES TO PROMOTE THE MISSION OF COLLABORATION OF DOWNTOWN BUSINESSES WITH THE CITY OF CANTON. IN EXCHANGE, SID AGREES TO PAY DCPI AN AMOUNT EQUAL TO SID'S ANNUAL ASSESSMENT RECEIVED FROM THE CITY OF CANTON, MINUS COSTS REQUIRED FOR ADMINISTRATION OF THE SID, SUCH AS AUDIT, INSURANCE, AND BUSINESS LICENSES & REGISTRATION. FORM 990, PART VI, SECTION A, LINE 3 EFFECTIVE APRIL 25, 2023, SID ENTERED INTO A MOU WITH THE NEWLY FORMED DOWNTOWN CANTON PARTNERSHIP, INC. (DCPI). UNDER THE AGREEMENT, DCPI ASSUMED BASICALLY ALL OF SID'S PROGRAM RESPONSIBILITIES TO PROMOTE THE MISSION OF COLLABORATION OF DOWNTOWN BUSINESSES WITH THE CITY OF CANTON. IN EXCHANGE, SID AGREES TO PAY DCPI AN AMOUNT EQUAL TO SID'S ANNUAL ASSESSMENT RECEIVED FROM THE CITY OF CANTON, MINUS COSTS REQUIRED FOR ADMINISTRATION OF THE SID, SUCH AS AUDIT, INSURANCE, AND BUSINESS LICENSES & REGISTRATION. FORM 990, PART VI, SECTION A, LINE 8B ONLY THE BOARD HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. DELEGATION OF BOARD RESPONSIBILITY HAS NOT BEEN PROVIDED TO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B AFTER REVIEW BY THE EXECUTIVE DIRECTOR, A DRAFT OF FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW, BEFORE THE RETURN IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO PARTICIPATING IN ANY MATTER CONCERNING THE DISTRICT WHICH MIGHT PRESENT A CONFLICT, ANY PERSON SHALL FIRST DISCLOSE ALL MATERIAL FACTS RELATING TO ANY SUCH POTENTIAL OR ACTUAL CONFLICT TO EITHER THE CHAIRMAN OF THE BOARD OR THE VICE CHAIRMAN. QUESTIONS REGARDING WHETHER POTENTIAL CONFLICT EXISTS MAY BE RAISED BY ANY PERSON TO THE BOARD AS A WHOLE, OR TO THE CHAIRMAN OF THE BOARD AS APPROPRIATE. IF A CONFLICT IS DETERMINED TO EXIST, THE PERSON WITH THE CONFLICT SHALL MAKE A FULL STATEMENT OF FACTS REGARDING THE CONFLICT, INCLUDING ITS POSSIBLE OR ACTUAL RELATIONSHIP TO THE DISTRICT'S ACTIVITIES. ANY PERSON INVOLVED IN A CONFLICT SHALL NOT VOTE ON SUCH MATTER AT ANY MEETING OF THE BOARD, OR COMMITTEE OF WHICH SUCH PERSON IS A MEMBER. EACH PERSON SHALL ANNUALLY COMPLETE AND SIGN A DISCLOSURE STATEMENT AND GIVE THE STATEMENT TO THE CHAIRMAN OF THE BOARD OF DIRECTORS OR THE CHAIRMAN'S DESIGNEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. DOWNTOWN CANTON PARTNERSHIP INC 400 MARKET AVENUE N CANTON OH 44702 920842157 TO PROTECT, PRESERVE AND ENHANCE THE APPEAL AND VITALITY OF DOWNTOWN CANTON. OH 501(C)(3) PF 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0