2025-05-13T18:53:14+00:00 2024-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2023-07-01 452971901 River Park Community Corp RIVE 9372292890 300 College Park Ave Dayton OH 45469 ANDREW T HORNER PRESIDENT 2025-05-13 true true RACHEL SPURLOCK P00520729 6144690001 2025-05-13 2023 2025-03-06 01:10:19Z ANDREW T HORNER 300 College Park Ave Dayton OH 45469 4438179 false X N/A X 2011 OH TO HOLD TITLE TO PROPERTY, COLLECT INCOME THEREFROM AND TO TURN OVER THE ENTIRE AMOUNT THEREOF, LESS EXPENSES, TO THE MEMBER. 6 1 0 1 6177 0 0 4340268 4426381 2979 -2741 0 4343247 4423640 0 0 0 0 0 2425057 2418582 2425057 2418582 1918190 2005058 41119997 38507908 672973 392794 40447024 38115114 THE ENTITY IS COMPRISED OF TWO ORGANIZATIONS; 111 RIVER PARK LLC, WHICH WAS FORMED TO OWN, OPERATE AND LEASE A RESEARCH AND DEVELOPMENT FACILITY AND RIVER PARK DEVELOPMENT II, LLC WHICH WAS FORMED TO OWN, OPERATE AND LEASE A PARKING LOT ADJACENT TO THE FACILITY. false false 111 RIVER PARK LLC, WHICH WAS FORMED TO OWN, OPERATE AND LEASE A RESEARCH AND DEVELOPMENT FACILITY. RIVER PARK DEVELOPMENT II, LLC WHICH WAS FORMED TO OWN, OPERATE AND LEASE A PARKING LOT ADJACENT TO THE FACILITY. 0 false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false true true false false true 0 0 0 true true false false false false false false false X 6 1 false false false false false false false true false false false true true true true true true false false false X ANDREW T HORNER 9372292890 300 COLLEGE PARK DAYTON OH 454691665 ANDREW T HORNER PRESIDENT 1.0 40.0 X X 0 504238 104457 MARY ANN P RECKER JD SECRETARY 1.0 40.0 X X 0 339335 37472 ANN M GARCIA DIRECTOR 1.0 0 X 0 0 0 BRIAN HEITKAMP DIRECTOR 1.0 40.0 X 0 206446 39173 ERIC F SPINA PHD DIRECTOR 1.0 40.0 X 0 994523 310809 SHARON HOWARD DIRECTOR 1.0 0 X 0 0 0 0 2044542 491911 0 false true false 0 0 RENTAL INCOME 531120 4426381 4420204 6177 0 0 0 0 4426381 0 0 11798 14539 0 -2741 -2741 -2741 0 0 0 0 0 4423640 4420204 6177 -2741 0 40511 610552 1767519 0 2418582 717271 509739 799845 409218 0 0 0 0 5460088 5194299 50925116 18769371 33844732 32155745 0 0 298061 238907 0 0 41119997 38507908 0 0 672973 392794 672973 392794 40447024 38115114 40447024 38115114 41119997 38507908 X 2005058 -4336968 X false true X true false 37059516 9058993 28000523 2380919 1305870 1075049 11484681 8404508 3080173 32155745 DUE TO RELATED PARTY 392794 392794 X Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote River Park Community Corporation is included in consolidated audited financials statements under the University of Dayton. Below is the FIN 48 (ASC 740) footnote from those financial statements. The University is recognized by the Internal Revenue Service (IRS) as an organization exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code (IRC). The University is a public charity as defined by IRC Section 170(b)(1)(A)(ii). The University is exempt from federal income taxes except to the extent of income derived from unrelated business activities. Unrelated business income is not material to the financial statements. The entities for which the University is the sole member are disregarded for tax purposes. Any activity from these entities is included in the tax return of the University. The River Park Community Corporation has been recognized by the Internal Revenue Service as a title holding corporation exempt from federal taxation under Section 501(c)(2) of the IRC. The River Park Community Corporation is exempt from federal income taxes except to the extent of income derived from unrelated business activities. Unrelated business income is not material to the financial statements. Tax returns filed by the University and River Park Community Corporation are subject to examination by the IRS up to three years from the filing date of each return. Forms 990 and 990T filed by the entities are no longer subject to examination for the years 2020 and prior. The University completed an analysis of its tax position, in accordance with Accounting Standards Codification (ASC) 740, Income Taxes, and determined that no amounts were required to be recognized in the consolidated financial statements as of June 30, 2024 or 2023. false false false ANDREW T HORNER PRESIDENT 0 476378 0 0 0 27860 0 73094 0 31363 0 608695 0 0 MARY ANN P RECKER JD SECRETARY 0 311283 0 0 0 28052 0 25220 0 12252 0 376807 0 0 ERIC F SPINA PHD DIRECTOR 0 953602 0 0 0 40921 0 273100 0 37709 0 1305332 0 0 BRIAN HEITKAMP DIRECTOR 0 205596 0 0 0 850 0 10898 0 28275 0 245619 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation ANDREW HORNER'S COMPENSATION IS DETERMINED BY THE PRESIDENT OF THE UNIVERSITY OF DAYTON (A RELATED ORGANIZATION) AFTER AN ANNUAL REVIEW AND ACCORDING TO PRIOR WRITTEN COMPENSATION AGREEMENTS. FINAL REVIEW OF THE COMPENSATION IS CONDUCTED AT MEETINGS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF THE UNIVERSITY OF DAYTON. THE UNIVERSITY UTILIZES DATA FROM PEER INSTITUTIONS AS REPORTED IN THE ANNUAL ADMINISTRATIVE COMPENSATION CUPA-HR SURVEY TO ENSURE THAT COMPENSATION FOR THE POSITION IS AT AN APPROPRIATE LEVEL. THE PROCESS AND DECISIONS ARE DOCUMENTED IN THE MINUTES. Form 990, Part VI, Line 15 COMPENSATION OF OFFICERS THERE ARE NO OFFICERS WHO RECEIVE COMPENSATION FROM RIVER PARK COMMUNITY CORP. THEREFORE PART VI, LINES 15A AND 15B HAVE BEEN ANSWERED "NO" IN ACCORDANCE WITH FORM 990 INSTRUCTIONS. Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body The organization had no committees with authority to act on behalf of the governing body. Therefore this question has been marked "no" in accordance with Form 990 instructions. Form 990, Part VI, Line 11b Review of form 990 by governing body A COPY OF THE FORM 990 WAS DISTRIBUTED TO EACH DIRECTOR FOR REVIEW PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy QUESTIONNAIRES ARE DISTRIBUTED TO EACH OF THE UNIVERSITY'S AND THE ORGANIZATION'S OFFICERS, DIRECTORS, AND KEY EMPLOYEES ANNUALLY. THE LEGAL DEPARTMENT AND BOARD OF TRUSTEES OFFICE REVIEW THE RESPONSES AND ANY POTENTIAL CONFLICTS DISCLOSED ARE REVIEWED AND REPORTED TO THE PRESIDENT AND BOARD OF TRUSTEES. IF A CONFLICT EXISTS, THE INDIVIDUAL IS EXCUSED FROM DISCUSSION AND VOTING ON THE MATTER IN QUESTION. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 Other changes in net assets or fund balances MEMBER DISTRIBUTION - -4336968; 111 RIVER PARK LLC 300 COLLEGE PARK DAYTON OH 454691640 452972059 REAL ESTATE OH 4365012 37542542 RIVER PARK COMMUNITY CORP RIVER PARK DEVELOPMENT II LLC 300 COLLEGE PARK DAYTON OH 454691640 452972333 REAL ESTATE OH 58628 572572 RIVER PARK COMMUNITY CORP UNIVERSITY OF DAYTON 300 COLLEGE PARK DAYTON OH 454691640 310536715 EDUCATIONAL INSTITUTION OH 501(c)(3) 2 NA false false false false false true false false false false false false false false true true true false true false