2025-12-12T16:11:27-05:00 2025-01-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2024-02-01 341049478 NEIGHBORHOOD DESIGN CENTER NEIG 6142215001 1445 SUMMIT STREET COLUMBUS OH 43201 ISABELA GOULD SECRETARY / ED 6142215001 2025-12-11 false DONALD WELLS P01867509 6143968974 2025-12-12 X 2024 2025-03-06 01:10:19Z ISABELA GOULD 1445 SUMMIT STREET COLUMBUS OH 43201 1184016 false X COLUMBUSNDC.ORG X 1982 OH TO PROVIDE AFFORDABLE CONCEPTUAL DESIGN AND PLANNING SERVICES TO CENTRAL CITY NEIGHBORHOODS, BUSINESSES, PROPERTY OWNERS, ASSOCIATIONS AND DEVELOPERS. THE SERVICES EXTEND TO MUNICIPALITIES AND CENTRAL OHIO COUNTIES. 14 14 26 7 0 164741 216494 965096 940906 2418 25016 1575 1600 1133830 1184016 0 0 515094 569375 0 0 494548 704189 1009642 1273564 124188 -89548 1668492 1489170 603229 495338 1065263 993832 X TO PROVIDE AFFORDABLE, CONCEPTUAL DESIGN AND PLANNING SERVICES TO CENTRAL CITY NEIGHBORHOODS, BUSINESSES, PROPERTY OWNERS, ASSOCIATIONS AND DEVELOPERS. THE SERVICES EXTEND BEYOND THE CITY OF COLUMBUS INTO SURROUNDING MUNICIPALITIES AND CENTRAL OHIO COUNTIES. false false 926267 940906 IMPROVE THE PHYSICAL APPEARANCE AND ECONOMIC PERFORMANCE OF CERTAIN COMMERCIAL DISTRICTS IN CENTRAL OHIO. THESE DISTRICTS ARE GENERALLY LOCATED IN COMMERCIAL REINVESTMENT AREAS. 926267 true true false false false false false false false true true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 19 0 false 26 true false false false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false OH X ISABELA GOULD 6142215001 1445 SUMMIT STREET COLUMBUS OH 43201 SHELBI TOONE PRESIDENT 1.00 X X 0 0 0 JENNIFER WALTON VICE-PRESIDE 1.00 X X 0 0 0 CHRISTOPHER HOSTETTLER TRESURER 1.00 X X 0 0 0 ISABELA GOULD SECRETARY / 40.00 X X 118052 0 17098 CARMINE RUSSO MEMBER 1.00 X 0 0 0 TIM HAWK MEMBER 1.00 X 0 0 0 LINDA SILVA MEMBER 1.00 X 0 0 0 AARON WASSERMAN MEMBER 1.00 X 0 0 0 TOBIAS DUNBAR MEMBER 1.00 X 0 0 0 CARLA WILLIAMS-SCOTT MEMBER 1.00 X 0 0 0 KAY BEA JONES MEMBER 1.00 X 0 0 0 MATTHEW HANSEN MEMBER 1.00 X 0 0 0 ALEX SAURESMITH MEMBER 1.00 X 0 0 0 YAKIMA DOUGLAS MEMBER 1.00 X 0 0 0 ANDIE MCDONALD MEMBER 1.00 X 0 0 0 118052 17098 1 false false false 216494 216494 PROGRAM REVENUE 940906 940906 940906 25016 25016 MISCELLANEOUS INCOME 1600 1600 1600 1184016 967522 X 135150 73700 61450 434225 236790 197435 51263 46681 4582 28094 25583 2511 213822 194711 19111 1637 1637 152044 120224 31820 53556 33215 20341 8796 6643 2153 146 27 119 7232 4263 2969 3717 1608 2109 PROGRAM EXPENSES 176922 176922 DUES AND SUBSCRIPTIONS 3813 3788 25 MISCELLANEOUS 3147 2112 1035 1273564 926267 347297 0 529087 487939 150000 158250 370314 243502 13134 179835 143532 43535 36303 575556 550042 1668492 1489170 199903 75213 8260 53039 395066 367086 603229 495338 X 970839 829267 94424 164565 1065263 993832 1668492 1489170 -89548 18117 X false true X true false X 340981 358635 75245 164831 216494 1156186 340981 358635 75245 164831 216494 1156186 1156186 393 457 2418 25016 28284 2250 1575 1600 5425 1189895 3295879 0.97170 0.99390 X PART II, LINE 10 5,425 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 192008 18986 -869 210125 179232 12276 500 192008 193802 -14750 179232 200000 -6198 193802 1.00000 true false 59712 52725 6987 120123 90807 29316 36303 ROU ASSET - OPERATING 336032 BENEFICIAL INTEREST IN TCF 210125 SECURITY DEPOSITS 3885 550042 OPERATING LEASE LIABILITY 357462 FISCAL AGENT PAYABLE 9624 367086 X 1202133 18117 18117 1184016 1184016 1273564 1273564 1273564 SCHEDULE D, PAGE 3, PART X NDC IS A TAX-EXEMPT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, NO PROVISIONS FOR INCOME TAXES HAVE BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. ADDITIONALLY, NDC HAS NOT BEEN CLASSIFIED AS A PRIVATE FOUNDATION BECAUSE IT IS A CORPORATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A)(VI) OF THE INTERNAL REVENUE CODE. NDC FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, NDC MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF NDC, AND VARIOUS TAX POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME ("UBIT"). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A TAX POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. ON JANUARY 31, 2025, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE AFFORDABLE, CONCEPTUAL DESIGN AND PLANNING SERVICES TO CENTRAL CITY NEIGHBORHOODS, BUSINESSES, PROPERTY OWNERS, ASSOCIATIONS AND DEVELOPERS. THE SERVICES EXTEND BEYOND THE CITY OF COLUMBUS INTO SURROUNDING MUNICIPALITIES AND CENTRAL OHIO COUNTIES. FORM 990, PAGE 6, PART VI, LINE 11B THE TREASURER AND EXECUTIVE DIRECTOR REVIEW THE FORM 990 PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD MEMBERS ARE CHARGED WITH DISCLOSING CONFLICTS OF INTEREST DURING THE BOARD MEETINGS IN WHICH SUCH A CONFLICT BECOMES EVIDENT. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE DIRECTOR GOES THROUGH A REVIEW PROCESS ANNUALLY CONDUCTED BY THE BOARD OF DIRECTORS. ANY COMPENSATION ADJUSTMENTS ARE DECIDED UPON THE GOVERNING BOARD AND DOCUMENTED AS PART OF THE BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AFTER A WRITTEN REQUEST IS SUBMITTED TO THE BOARD OF DIRECTORS. THE BOARD THEN REVIEWS AND APPROVES THE REQUEST, WHICH THEN ENABLES THE REQUESTED DOCUMENTS TO BE RELEASED TO THE REQUESTING PARTY. FORM 990, PART IX, LINE 11G OTHER FEES 194,711 19,111 0