STRATEGY STUDIO / PUBLIC DATA EXPLORER

GORDON SQUARE ARTS DISTRICT - CLEVELAND IMPROVEMENT CORPORATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
GORDON SQUARE ARTS DISTRICT - CLEVELAND IMPROVEMENT CORPORATION (EIN 27-4698642)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-12
IRS object ID
202513169349300316
Schema version
2024v5.2
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

FieldValueIRS element (for citing)
Return2025-11-12T09:16:41-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN943108253PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1NOVOGRADAC & COMPANY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11300 EAST 9TH ST SUITE 900AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44114ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN274698642EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1GORDON SQUARE ARTS DISTRICT - CLEVELANDBusinessNameLine1Txt
Business Name Line2IMPROVEMENT CORPORATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlGORDBusinessNameControlTxt
Phone2169614242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16516 DETROIT AVEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44102ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL OBERTACZPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2169619750PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRENEE BEAVERPreparerPersonNm
PTINP00167058PTIN
Phone2162989000PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL OBERTACZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16702 DETROIT AVEAddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44102ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$200,533GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO MAINTAIN, IMPROVE, AND BUILD THE GORDON SQUARE ARTS DISTRICT.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent20VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$181,965PYContributionsGrantsAmt
CY Contributions Grants$200,533CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$181,965PYTotalRevenueAmt
CY Total Revenue$200,533CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$187,971PYOtherExpensesAmt
CY Other Expenses$153,373CYOtherExpensesAmt
PY Total Expenses$187,971PYTotalExpensesAmt
CY Total Expenses$153,373CYTotalExpensesAmt
PY Revenues Less Expenses-$6,006PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$47,160CYRevenuesLessExpensesAmt
Total Assets BOY$219,326TotalAssetsBOYAmt
Total Assets EOY$263,486TotalAssetsEOYAmt
Total Liabilities BOY$10,700TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,700TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$208,626NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$255,786NetAssetsOrFundBalancesEOYAmt
MissionTO MAINTAIN, IMPROVE, AND BUILD THE GORDON SQUARE ARTS DISTRICT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$51,124ExpenseAmt
Revenue$66,844RevenueAmt
DescTO UNDERTAKE, IN COOPERATION WITH THE CITY OF CLEVELAND, CDCS, AND OTHERS, THE ACQUISITION, MAINTENANCE, CONSTRUCTION AND INSTALLATION OF PUBLIC IMPROVEMENTS FUNDED FROM SPECIAL ASSESSMENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$51,124ExpenseAmt
Revenue$66,844RevenueAmt
DescTO ENCOURAGE AND PARTICIPATE IN PROGRAMS TO PRESERVE THE AESTHETIC AND HISTORIC CHARACTER OF THE DISTRICT.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$51,125ExpenseAmt
Revenue$66,845RevenueAmt
DescTO ENCOURAGE AND PARTICIPATE IN PROJECTS AND PROGRAMS THAT WILL MAINTAIN, IMPROVE AND BUILD THE GORDON SQUARE ARTS DISTRICT AS VIABLE BUSINESS, COMMERCIAL, RESIDENTIAL, CULTURAL AND ENTERTAINMENT AREAS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$153,373TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member20IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EMILY FALLICKBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2169614242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16516 DETROIT AVE STE 1AddressLine1Txt
CityCLEVELANDCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44102ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
RAYMOND BOBGAN
DIRECTOR0.25Yes (X)$0$0$0
JOHN CARGE
DIRECTOR0.25Yes (X)$0$0$0
JENNY SPENCER
DIRECTOR0.25Yes (X)$0$0$0
PHIL KIDD
DIRECTOR0.25Yes (X)$0$0$0
BRIDGET KENT-MARQUEZ
DIRECTOR0.25Yes (X)$0$0$0
PHYLISS HARRIS
DIRECTOR0.25Yes (X)$0$0$0
ADAM ROSEN
DIRECTOR0.25Yes (X)$0$0$0
JOE ROSE
PRESIDENT1.00$0$0$0Yes (X)
MICHAEL OBERTACZ
TREASURER1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Government Grants$200,533GovernmentGrantsAmt
Total Contributions$200,533TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$200,533TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,734TotalAmt
Program Services$16,734ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$26,650TotalAmt
Program Services$26,650ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
DOWNTOWN CLEVELAND ALLI$55,000$55,000
MAINTENANCE$51,087$51,087
OVERHEAD$2,902$2,902
SECURITY$1,000$1,000

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$153,373TotalAmt
Program Services$153,373ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$219,326BOYAmt
EOY$263,486EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$219,326BOYAmt
EOY$263,486EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,700BOYAmt
EOY$7,700EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$10,700BOYAmt
EOY$7,700EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$208,626BOYAmt
EOY$255,786EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$208,626BOYAmt
EOY$255,786EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$219,326BOYAmt
EOY$263,486EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$47,160ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,568CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$192,086CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,680CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$181,965CurrentTaxYearMinus1YearAmt
Current Tax Year$200,533CurrentTaxYearAmt
Total$863,832TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,568CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$192,086CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$213,680CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$181,965CurrentTaxYearMinus1YearAmt
Current Tax Year$200,533CurrentTaxYearAmt
Total$863,832TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$863,832PublicSupportTotal170Amt
Total Support$863,832TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Public Support PY1701.00000PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE MAYOR OF THE CITY OF CLEVELAND HAS THE POWER TO APPOINT A BOARD MEMBER, AND THE CITY COUNCILPERSON FOR WARD 15 (WARD 7 BEGINNING 2026) HAS A PERMANENT SEAT.
FORM 990, PART VI, SECTION B, LINE 11BTHE DRAFT OF FORM 990 IS EMAILED TO BOARD MEMBERS BEFORE FILING.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES THESE AVAILABLE UPON REQUEST.