DOWNTOWN SOUTH BEND INC FOUNDATION: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- DOWNTOWN SOUTH BEND INC FOUNDATION (EIN 47-5554240)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-11
- IRS object ID
- 202312549349300811
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-09-11T15:51:03-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 352072184 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DWC CPAS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3454 DOUGLAS RD | AddressLine1Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46635 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 475554240 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOWNTOWN SOUTH BEND INC FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DOWN | BusinessNameControlTxt |
| Phone | 5742821110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 S MICHIGAN STREET | AddressLine1Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WILLOW WETHERALL | PersonNm |
| Person Title | EXEC DIRECTOR | PersonTitleTxt |
| Phone | 5742821110 | PhoneNum |
| Signature | 2023-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | WILLOW | PersonFirstNm |
| Person Last | WETHERALL | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICHARD J CULLAR CPA | PreparerPersonNm |
| PTIN | P00967641 | PTIN |
| Phone | 5742339366 | PhoneNum |
| Preparation | 2023-08-28 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WILLOW WETHERALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 S MICHIGAN ST | AddressLine1Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $46,648 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | DOWNTOWNSOUTHBEND.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS COMMITTED TO THE ADVANCEMENT AND VITALITY OF DOWNTOWN SOUTH BEND THROUGH OFFERING BUSINESS RESOURCES, SUPPORT, INITIATIVES, AND INCENTIVES; PRESENTING MARKETING AND EVENTS TO ATTRACT VISITORS; AND HIGHLIGHTING DOWNTOWN AS THE CENTER FOR ARTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 19 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $15,627 | PYContributionsGrantsAmt |
| CY Contributions Grants | $46,648 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $15,627 | PYTotalRevenueAmt |
| CY Total Revenue | $46,648 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $15,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $46,450 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $93 | PYOtherExpensesAmt |
| CY Other Expenses | $0 | CYOtherExpensesAmt |
| PY Total Expenses | $15,593 | PYTotalExpensesAmt |
| CY Total Expenses | $46,450 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $34 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $198 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,093 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,141 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $15,600 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,450 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $493 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $691 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION IS COMMITTED TO THE ADVANCEMENT AND VITALITY OF DOWNTOWN SOUTH BEND THROUGH OFFERING BUSINESS RESOURCES, SUPPORT, INITIATIVES, AND INCENTIVES; PRESENTING MARKETING AND EVENTS TO ATTRACT VISITORS; AND HIGHLIGHTING DOWNTOWN AS THE CENTER FOR ARTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $46,450 | ExpenseAmt |
| Grant | $46,450 | GrantAmt |
| Desc | ASSISTANCE TO PARENT ORGANIZATION, DOWNTOWN SOUTH BEND, INC., WHOSE MISSION IS TO ADVANCE THE VITALITY OF DOWNTOWN SOUTH BEND THROUGH OFFERING BUSINESS RESOURCES, SUPPORT, INITIATIVES, AND INCENTIVES; PRESENTING MARKETING AND EVENTS TO ATTRACT VISITORS; AND HIGHLIGHTING DOWNTOWN AS THE CENTER FOR ARTS. | Desc |
| Total Program Service Expenses | $46,450 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MONICA ABAIR | PersonNm |
| Phone | 5742821110 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 S MICHIGAN STREET | AddressLine1Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| WILLOW WETHERALL | |||||||
| EXEC DIRECTO | 1.00 | 39.00 | Yes (X) | Yes (X) | $0 | $100,000 | $0 |
| MONICA ABAIR | |||||||
| ACCOUNTANT | 1.00 | 19.00 | Yes (X) | $0 | $8,175 | $0 | |
| DEBORAH GAMBLE | |||||||
| ACCOUNTANT | 1.00 | 19.00 | Yes (X) | $0 | $3,727 | $0 | |
| CALVIN JOHNSON | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEANNE SKELTON | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOAN MCCLENDON | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD EMBERTON | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TIM SCOTT | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SCOTT RUSZKOWSKI | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JERRY THOMA | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AARON PERRI | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATRICK MCGUIRE | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MATT GRAY | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN JESSEN | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY DOWNES | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHRIS BARTH | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANGIE DVORAK | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDSEY HORNER | |||||||
| DIRECTOR | 0.10 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH KUHNY | |||||||
| SECRETARY | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK MCDONNELL | |||||||
| PRESIDENT | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAN SMOGER | |||||||
| VICE PRESIDE | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DANIELLE MEERSMAN | |||||||
| TREASURER | 0.50 | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $111,902 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $46,648 | AllOtherContributionsAmt |
| Total Contributions | $46,648 | TotalContributionsAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $46,648 | TotalRevenueColumnAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,450 | TotalAmt |
| Program Services | $46,450 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,450 | TotalAmt |
| Program Services | $46,450 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,093 | BOYAmt |
| EOY | $691 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,450 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,093 | BOYAmt |
| EOY | $5,141 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,600 | BOYAmt |
| EOY | $4,450 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,600 | BOYAmt |
| EOY | $4,450 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493 | BOYAmt |
| EOY | $691 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $493 | BOYAmt |
| EOY | $691 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,093 | BOYAmt |
| EOY | $5,141 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $198 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,505 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,505 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,761 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,648 | CurrentTaxYearAmt |
| Total | $124,046 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $39,505 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11,505 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10,761 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $15,627 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $46,648 | CurrentTaxYearAmt |
| Total | $124,046 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $68,595 | SubstantialContributorsTotAmt |
| Public Support Total170 | $55,451 | PublicSupportTotal170Amt |
| Total Support | $124,046 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $31,340 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.44700 | PublicSupportCY170Pct |
| Public Support PY170 | 0.55750 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO DTSB | Desc |
| Amt | $4,450 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,450 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $46,648 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $46,648 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $46,648 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $46,450 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $46,450 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $46,450 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2022 OR 2021, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2019. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOWNTOWN SOUTH BEND INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 S MICHIGAN STREET | AddressLine1Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 351546291 | RecipientEIN |
| IRC Section | 501C6 | IRCSectionDesc |
| Cash Grant | $46,450 | CashGrantAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | DOWNTOWN SOUTH BEND, INC. CONTROLS THE ORGANIZATION AND SHARES A COMMON BOARD OF DIRECTORS AND MANAGEMENT. CONSEQUENTLY, THE ORGANIZATION HAS COMPLETE OVERSIGHT OVER FUNDS GRANTED TO DOWNTOWN SOUTH BEND, INC. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION IS COMMITTED TO THE ADVANCEMENT AND VITALITY OF DOWNTOWN SOUTH BEND THROUGH OFFERING BUSINESS RESOURCES, SUPPORT, INITIATIVES, AND INCENTIVES; PRESENTING MARKETING AND EVENTS TO ATTRACT VISITORS; AND HIGHLIGHTING DOWNTOWN AS THE CENTER FOR ARTS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COMPLETE COPY OF THE FORM 990 WAS PROVIDED TO ALL BOARD MEMBERS PRIOR TO THE JUNE 2023 BOARD MEETING FOR THEIR REVIEW AND APPROVAL BEFORE IT WAS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED BY DISSEMINATION OF THE POLICY TO ALL BOARD MEMBERS; BY THE ANNUAL SIGNING OF A STATEMENT BY BOARD MEMBERS LISTING ANY CONFLICTS; AND BY THE RECUSAL OF A MEMBER ON ANY MATTER IN WHICH THE MEMBER HAS A CONFLICT OF INTEREST. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE ORGANIZATION'S INDEPENDENT EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND ALL OTHER KEY EMPLOYEES, ALONG WITH SUITABLE COMPARABILITY DATA, AND RECOMMENDS COMPENSATION PACKAGES TO THE BOARD OF DIRECTORS. THEIR DELIBERATIONS ARE DOCUMENTED BY CONTEMPORANEOUS MINUTES. THIS WAS LAST DONE IN NOVEMBER 2021. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DOWNTOWN SOUTH BEND INC | BusinessNameLine1Txt |
| Business Name Line2 | DOWNTOWN SOUTH BEND INC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 217 S MICHIGAN STREET | AddressLine1Txt |
| Address Line2 | 217 S MICHIGAN STREET | AddressLine2Txt |
| City | SOUTH BEND | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 351546291 | EIN |
| Primary Activities | ENHANCE DT | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Exempt Code Section | C6 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Business Name Line2OtherOrganizationName/BusinessNameLine2Txt | Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|---|
| DOWNTOWN SOUTH BEND INC | |||
| DOWNTOWN SOUTH BEND INC | B | $46,450 | CASH GRANT |
| DOWNTOWN SOUTH BEND INC | |||
| DOWNTOWN SOUTH BEND INC | D | $4,450 | CASH |
| DOWNTOWN SOUTH BEND INC | |||
| DOWNTOWN SOUTH BEND INC | E | $4,450 | CASH |