2024-11-12T16:31:42-05:00 2023-12-31 314442423 WINKEL GREEN & COMPANY LLP 3752 N HIGH ST COLUMBUS OH 43214 990 2023-01-01 521356557 COUNCIL OF DEVELOPMENT FINANCE AGEN COUN 6147051312 100 E BROAD STREET SUITE 1200 COLUMBUS OH 43205 TOBY RITTNER PRESIDENT/CEO 6147051312 2024-10-28 true false STEPHEN A GREEN P01075955 6142611494 2024-11-12 2023 2024-10-15 13:58:12Z THERESA TREADWAY 100 E BROAD STREET UNIT 1200 COLUMBUS OH 43215 2805339 false X WWW.CDFA.NET X 1985 OH TO PROMOTE THE COMMON INTERESTS OF DEVELOPMENT FINANCE AGENCIES WITH RESPECT TO PUBLIC POLICIES AND PROGRAMS. 32 32 29 0 956710 1037658 1485371 1727447 -699 21907 4336 18327 2445718 2805339 100000 0 0 1690572 0 19297 2397865 1112449 2497865 2803021 -52147 2318 1861330 1802095 1395937 1332141 465393 469954 TO PROMOTE THE COMMON INTERESTS OF DEVELOPMENT FINANCE AGENCIES WITH RESPECT TO PUBLIC POLICIES AND PROGRAMS. false false 540757 PROGRAMMING DIVISION: THE CDFA PROGRAMMING DIVISION WORKS TO DEVELOP PROGRAMS AND EDUCATIONAL OPPORTUNITIES THAT SUPPORT DEVELOPMENT FINANCE TOOL BEST PRACTICES AND CUTTING-EDGE PROJECTS. THE CDFA PROGRAMMING DIVISION ENCOMPASSES ALL OUTREACH PROGRAMMING ASSEMBLED AND ADMINISTERED BY CDFA NATIONALLY INCLUDING STATE FINANCING ROUNDTABLES, CDFA TRAINING INSTITUTE,DEVELOPMENT FINANCE CERTIFIED PROGRAM AND NATIONAL WEBCAST SERIES. 1148285 RESEARCH AND TECHNICAL ASSISTANCE: CDFA'S RESEARCH AND TECHNICAL ASSISTANCE DIVISION OVERSEES ALL OF THE ORGANIZATION'S VARIOUS RESEARCH, RESOURCE, OUTREACH, AND TECHNCAL ASSISTANCE PROJECTS. THE DIVISION ALSO PRODUCES THE NATIONAL SUMMIT AND URBAN FINANCE FORUM. IN ADDITION, THE DIVISION COMPLETES ALL TECHNICAL ASSISTANCE SERVICES CONTRACTS AND FEDERAL/FOUNDATION GRANT/CONTRACT DELIVERABLES. 65498 GOVERNMENT AFFAIRS DIVISION: THE GOVERNMENT AFFAIRS DIVISION OVERSEES AND MANAGES ALL PROJECTS RELATED TO FEDERAL ENGAGEMENTS, FEDERAL FINANCING RESPONSIBILITIES, LEGISLATIVE AFFAIRS, AND GRASSROOTS ADVOCACY. 1754540 false false false true false false false false false false false 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 true 11 0 29 true false false false false false false false false X 32 32 false false false false true true false true true false false false true true true true true true true false OH X THERESA TREADWAY 6147051312 100 E BROAD STREET UNIT 1200 COLUMBUS OH 43215 THERESA TREADWAY EXECUTIVE DI 40.00 X X 89268 0 5559 MONICA BLANTON DIRECTOR X 0 0 0 LAURA CANTER DIRECTOR X 0 0 0 ARTHUR COHEN DIRECTOR X 0 0 0 JENNIFER LUCAS CROWTHER DIRECTOR X 0 0 0 KAROLINA DONLIN DIRECTOR X 0 0 0 BRIAN FARNEN DIRECTOR X 0 0 0 PRICE FINLEY DIRECTOR X 0 0 0 BRAD FLETCHER DIRECTOR X 0 0 0 BRINDA GANGULY DIRECTOR X 0 0 0 DARLA GARRETT CHAIR X X 0 0 0 PAMELA HOLTON DIRECTOR X 0 0 0 SUE HOUNSEL VICE CHAIR X X 0 0 0 STEVE JOHNSON TREASURER X X 0 0 0 SETH KIRSHENBERG DIRECTOR X 0 0 0 LORI MATHEUS SECRETARY X X 0 0 0 EMILY METZLER CHAIR X X 0 0 0 MARK MILLER DIRECTOR X 0 0 0 DAVE MISKY CHAIR X X 0 0 0 KENNETH NEIGHBORS DIRECTOR X 0 0 0 MICHAEL PEHUR CHAIR X X 0 0 0 CASSIE POLHEMUS DIRECTOR X 0 0 0 TONY PORTUONDO DIRECTOR X 0 0 0 LAMONT PRICE DIRECTOR X 0 0 0 JOHN SARIS DIRECTOR X 0 0 0 CARLTON SCHWAB DIRECTOR X 0 0 0 GARY SMITH DIRECTOR X 0 0 0 MICHELLE STEPHENS DIRECTOR X 0 0 0 COURTNEY TOBIN DIRECTOR X 0 0 0 KRISTOPHER WAHLERS DIRECTOR X 0 0 0 MARTIN WALKE DIRECTOR X 0 0 0 IRA WEINSTEIN DIRECTOR X 0 0 0 RODNEY WENDT DIRECTOR X 0 0 0 JOHN WOOTEN DIRECTOR X 0 0 0 89268 5559 false false false 407763 629895 1037658 RESEARCH & ADVISORY CONTRACTS 758974 758974 EDUCATION AND TRAINING 685473 685473 SPONSORSHIPS 283000 283000 1727447 21907 21907 BOOKS AND PUBLICATIONS 18283 18283 OTHER 44 44 18327 2805339 1767681 1162096 813113 337177 11806 212571 148735 61677 2159 315905 221038 91658 3209 16435 6200 10235 55616 1870 51972 1774 36383 20574 15809 138305 6991 131314 60675 85 60590 116266 95660 20606 157635 156825 810 2767 2767 CONTRACT SERVICES 493411 268103 225308 BANK CHARGES 31936 14590 17039 307 MISCELLANEOUS 3020 756 2222 42 2803021 1754540 1029184 19297 1121138 1523380 568193 171966 37248 31495 134751 75254 1861330 1802095 239997 61895 1020219 1193937 135721 76309 1395937 1332141 X 465393 469954 465393 469954 1861330 1802095 2318 2243 X false true X true false true false false RIGHT-TO-USE LIABILITY 76309 76309 X 2805339 2805339 2805339 2803021 2803021 2803021 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, THE ORGANIZATION MAY BE SUBJECTED TO TAX ON UNRELATED BUSINESS INCOME. FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION EARNED NO UNRELATED BUSINESS INCOME. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES 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 THAT GUIDANCE, THE ASSOCIATION 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 ASSOCIATION 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% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE FISCAL YEAR ENDING DECEMBER 31, 2023. THE ORGANIZATION FILES ITS FORM 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF OHIO. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE DECEMBER 31, 2020. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION IS A 501(C)6 NOT-FOR-PROFIT CORPORATION, WHICH HAS MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE MEMBERS ELECT DIRECTORS TO FILL THE NUMBER OF VACANCIES AT EACH ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B THE BUDGET AND FINANCE COMMITTEE, IN CONJUNCTION WITH THE PRESIDENT AND CEO, OVERSEE THE ANNUAL APPROVAL AND SUBMISSION OF THE 990. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND COMPLIANCE ARE REVIEWED AT A SEMI-ANNUAL BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS REVIEWED ON AN ANNUAL BASIS IN CONJUNCTION WITH AN ANNUAL PERFORMANCE EVALUATION. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS REVIEWED ON AN ANNUAL BASIS IN CONJUNCTION WITH AN ANNUAL PERFORMANCE EVALUATION. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.