2023-09-11T15:51:03-04:00 2022-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2022-01-01 475554240 DOWNTOWN SOUTH BEND INC FOUNDATION DOWN 5742821110 217 S MICHIGAN STREET SOUTH BEND IN 46601 WILLOW WETHERALL EXEC DIRECTOR 5742821110 2023-05-03 true WILLOW WETHERALL XXX-XX-XXXX true RICHARD J CULLAR CPA P00967641 5742339366 2023-08-28 2022 2023-04-26 12:10:37Z WILLOW WETHERALL 217 S MICHIGAN ST SOUTH BEND IN 46601 46648 false X DOWNTOWNSOUTHBEND.COM X 2015 IN 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. 19 19 0 19 0 15627 46648 0 0 0 15627 46648 15500 46450 0 0 0 0 93 0 15593 46450 34 198 16093 5141 15600 4450 493 691 X 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. false false 46450 46450 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. 46450 true true false false false false false false false false false false false false true true false true false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 19 19 false false false false false false false true true false false true true true true false false true false false X MONICA ABAIR 5742821110 217 S MICHIGAN STREET SOUTH BEND IN 46601 WILLOW WETHERALL EXEC DIRECTO 1.00 39.00 X X 0 100000 0 MONICA ABAIR ACCOUNTANT 1.00 19.00 X 0 8175 0 DEBORAH GAMBLE ACCOUNTANT 1.00 19.00 X 0 3727 0 CALVIN JOHNSON DIRECTOR 0.10 1.00 X 0 0 0 JEANNE SKELTON DIRECTOR 0.10 1.00 X 0 0 0 JOAN MCCLENDON DIRECTOR 0.10 1.00 X 0 0 0 BRAD EMBERTON DIRECTOR 0.10 1.00 X 0 0 0 TIM SCOTT DIRECTOR 0.10 1.00 X 0 0 0 SCOTT RUSZKOWSKI DIRECTOR 0.10 1.00 X 0 0 0 JERRY THOMA DIRECTOR 0.10 1.00 X 0 0 0 AARON PERRI DIRECTOR 0.10 1.00 X 0 0 0 PATRICK MCGUIRE DIRECTOR 0.10 1.00 X 0 0 0 MATT GRAY DIRECTOR 0.10 1.00 X 0 0 0 JOHN JESSEN DIRECTOR 0.10 1.00 X 0 0 0 MARY DOWNES DIRECTOR 0.10 1.00 X 0 0 0 CHRIS BARTH DIRECTOR 0.10 1.00 X 0 0 0 ANGIE DVORAK DIRECTOR 0.10 1.00 X 0 0 0 LINDSEY HORNER DIRECTOR 0.10 1.00 X 0 0 0 SARAH KUHNY SECRETARY 0.50 2.00 X X 0 0 0 MARK MCDONNELL PRESIDENT 0.50 2.00 X X 0 0 0 DAN SMOGER VICE PRESIDE 0.50 2.00 X X 0 0 0 DANIELLE MEERSMAN TREASURER 0.50 2.00 X X 0 0 0 111902 false false false 46648 46648 46648 46450 46450 46450 46450 0 0 16093 691 4450 16093 5141 15600 4450 15600 4450 X 493 691 493 691 16093 5141 198 X false true X true false X 39505 11505 10761 15627 46648 124046 39505 11505 10761 15627 46648 124046 68595 55451 124046 31340 0.44700 0.55750 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE TO DTSB 4450 4450 X 46648 46648 46648 46450 46450 46450 SCHEDULE D, PAGE 3, PART X 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. true DOWNTOWN SOUTH BEND INC 217 S MICHIGAN STREET SOUTH BEND IN 46601 351546291 501C6 46450 1 SCHEDULE I, PAGE 1, PART I, LINE 2 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. 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. DOWNTOWN SOUTH BEND INC DOWNTOWN SOUTH BEND INC 217 S MICHIGAN STREET 217 S MICHIGAN STREET SOUTH BEND IN 46601 351546291 ENHANCE DT IN C6 N/A false false true false true true false false false false false false false false true true false false false false DOWNTOWN SOUTH BEND INC DOWNTOWN SOUTH BEND INC B 46450 CASH GRANT DOWNTOWN SOUTH BEND INC DOWNTOWN SOUTH BEND INC D 4450 CASH DOWNTOWN SOUTH BEND INC DOWNTOWN SOUTH BEND INC E 4450 CASH