2024-08-30T14:47:27-04:00 2023-12-31 472461346 WELLS CPA LLC 215 N FRONT ST STE 110 COLUMBUS OH 43215 990 2023-01-01 463956659 REEB AVENUE CENTER REEB 6144689307 280 REEB AVENUE COLUMBUS OH 43207 JANE G ABELL SECRETARY 6144689307 2024-08-26 false DONALD WELLS P01867509 6143968974 2024-08-30 X 2023 2024-08-08 14:25:15Z REEB COMMUNITY CENTER TANNY CRANE 280 REEB AVENUE COLUMBUS OH 43207 1354470 false X REEBCENTER.ORG X 2014 OH TO CREATE AN ENVIRONMENT WHERE ALL NEIGHBORS ARE WELCOME AND HAVE THE OPPORTUNITY FOR EDUCATION AND JOB TRAINING. 7 7 18 75 0 246504 551414 420339 411014 376655 392042 0 1043498 1354470 0 0 443787 519120 0 0 611997 621218 1055784 1140338 -12286 214132 6651528 7116701 849672 871891 5801856 6244810 OUR MISSION IS BUILDING A PROSPEROUS SOUTH SIDE COMMUNITY. false false 709185 411014 TO CREATE AN ENVIRONMENT WHERE ALL NEIGHBORS ARE WELCOME AND HAVE THE OPPORTUNITY FOR EDUCATION AND JOB TRAINING. 709185 true true false false false false false false false true true false false 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 false true 2 0 18 true false false false false false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true false false true false false X TANNY CRANE 6144689307 280 REEB AVENUE COLUMBUS OH 43207 ALLY ZAHLER EXECUTIVE DI 50.00 X 85998 0 18023 TANNY CRANE CHAIR 10.00 X X 0 0 0 JANE G ABELL SECRETARY 10.00 X X 0 0 0 HANNAH JONES TREASURER 10.00 X X 0 0 0 CARLA WILLIAMS-SCOTT MEMBER 2.00 X 0 0 0 DENISE ROBINSON MEMBER 2.00 X 0 0 0 DONNA BATES MEMBER 2.00 X 0 0 0 PATRICK KELLEY MEMBER 2.00 X 0 0 0 85998 18023 false false false 151282 400132 22398 551414 PROPERTY MANAGEMENT 532000 411014 411014 411014 392042 392042 1354470 803056 85998 85998 351976 193735 158241 36458 19712 16746 44688 19617 25071 5800 5800 107228 11851 95377 3486 3486 69901 39810 30091 310332 310332 7105 5316 1789 REPAIR & MAINTENANCE 108583 108583 OTHER EXPENSES 8783 229 8554 1140338 709185 431153 0 353384 597591 10011 56250 58878 63148 11647 14818 220977 220977 6157088 6445414 6651528 7116701 29381 58949 61700 820291 751242 849672 871891 X 367502 354493 5434354 5890317 5801856 6244810 6651528 7116701 214132 149706 79116 X false false false X 505389 315389 235182 246504 551414 1853878 505389 315389 235182 246504 551414 1853878 36673 1817205 142052 131903 131001 390862 392042 1187860 3041738 2384953 0.59740 0.61840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5470653 32444 553715 -254435 -12045 5790332 6457308 33445 -705893 -300000 -14207 5470653 5834398 107500 811058 -288660 5800 -12788 6457308 5207280 122180 508854 7552 -11468 5834398 4199002 381875 854996 -258903 39880 -9570 5207280 1.00000 true false 61015 61015 159962 159962 ENDOWMENT FUND BENEFICIAL INTEREST 5790332 OPERATING LEASE ASSET 655082 6445414 OPERATING LEASE LIABILITY 751242 751242 X SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS ARE USED TO SUPPORT COMMUNITY SERVICES WHICH ARE SUPPORTED BY THE ORGANIZATION. SCHEDULE D, PAGE 3, PART X THE CENTER IS TAX-EXEMPT 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, THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE CENTER AS A PRIVATE FOUNDATION BECAUSE IT IS AN ORGANIZATION OF THE TYPE DESCRIBED IN SECTIONS 509(A)(1) AND 170 (B)(A) (VI) OF THE CODE. THE CENTER 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, THE CENTER 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 POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE CENTER, AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). 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 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 DECEMBER 31, 2023, THERE WERE NO MATERIAL UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE CENTER FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF OHIO. THE CENTER'S FEDERAL EXEMPT ORGANIZATION TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. ALL TAX RETURNS FOR YEARS ENDING AFTER DECEMBER 31, 2020 ARE OPEN FOR EXAMINATION FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE OFFICERS AND MEMBERS OF THE BOARD PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES ALL INTERESTED PERSONS TO DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE FINANCIAL INTERESTS IN ENTITIES WITH WHICH THE ORGANIZATION HAS A TRANSACTION OR ARRANGEMENT. SUCH DISCLOSURES ARE DISCUSSED AT THE BOARD MEETING BY THE NON-INTERESTED BOARD MEMBERS, WHO MAKE A DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS. IF THE GOVERNING BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT INFORMS THE MEMBER OF THE BASIS OF SUCH BELIEF AND AFFORDS THE MEMBER AN OPPORTUNITY TO EXPLAIN. THE NON-INTERESTED BOARD MEMBERS THEN MAKE A DETERMINATION AS TO WHETHER A CONFLICT OF INTEREST EXISTS. FORM 990, PAGE 6, PART VI, LINE 15A EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE. THE BOARD VOTES TO APPROVE THE COMPENSATION DETERMINED BY THE EXECUTIVE COMMITTEE IN EXECUTIVE SESSION. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION WILL MAKE THE AFOREMENTIONED DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.