2024-11-15T13:22:20-05:00 2023-12-31 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-01-01 311118740 URBAN ENTERPRISE ASSOCIATION OF SOUTH BEND INC URBA 5742355921 227 W JEFFERSON BLVD SUITE 1400 S SOUTH BEND IN 46601 KAREN L WHITE CHAIR 5742355921 2024-11-15 true true BRIAN OBERLIE CPA P01478163 5742339366 2024-11-15 2023 2024-10-15 13:58:12Z KAREN L WHITE 227 W JEFFERSON BLVD SUITE 1400 S SOUTH BEND IN 46601 674975 false X N/A X 1984 IN THE UEA IS ORGANIZED AND OPERATED EXCLUSIVELY TO BENEFIT, PERFORM, AND CARRY OUT THE CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES OF THE CITY OF SOUTH BEND, INDIANA BY (1) PERFORMING AND DISCHARGING THE DUTIES AND FUNCTIONS OF THE URBAN ENTERPRISE ASSOCIATION FOR THE CITY'S ENTERPRISE ZONE PROGRAM BY RETAINING AND ATTRACTING BUSINESSES TO THE ZONE AND IMPROVING THE QUALITY OF LIFE OF ZONE RESIDENTS; AND, (2) PERFORM COMMUNITY SERVICES IN ECONOMICALLY DISADVANTAGED AREAS IN AND AROUND THE CITY. 7 7 0 8 0 0 622849 672136 524 225 725 2614 624098 674975 0 0 0 0 0 652627 680583 652627 680583 -28529 -5608 3398130 3440557 2943820 2991855 454310 448702 X THE UEA IS ORGANIZED AND OPERATED EXCLUSIVELY TO BENEFIT, PERFORM, AND CARRY OUT THE CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES OF THE CITY OF SOUTH BEND, INDIANA BY (1) PERFORMING AND DISCHARGING THE DUTIES AND FUNCTIONS OF THE URBAN ENTERPRISE ASSOCIATION FOR THE CITY'S ENTERPRISE ZONE PROGRAM BY RETAINING AND ATTRACTING BUSINESSES TO THE ZONE AND IMPROVING THE QUALITY OF LIFE OF ZONE RESIDENTS; AND, (2) PERFORM COMMUNITY SERVICES IN ECONOMICALLY DISADVANTAGED AREAS IN AND AROUND THE CITY. false false 662426 672136 BUSINESS COMPLEX - OPERATES A MULTI-TENANT FACILITY IN THE SAMPLE STREET BUSINESS COMPLEX IN THE ENTERPRISE ZONE, WHICH HOUSED APPROXIMATELY 50 SMALL BUSINESSES AT THE END OF 2023. 662426 true false false false false false false false true false true false false false false 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 true false false false true 6 0 true 0 false false false false false false false false false false false false X 7 7 false true false false false false false true true false false true true true true true true false false false X ROSA TOMAS 5742355921 227 W JEFFERSON BLVD SUITE 1400 S SOUTH BEND IN 46601 X CALEB BAUER BOARD MEMBER 1.00 X 0 0 0 DAVID BEHR BOARD MEMBER 1.00 X 0 0 0 SANITA DAVIS BOARD MEMBER 1.00 X 0 0 0 RICHARD W HERBST BOARD MEMBER 1.00 X 0 0 0 JOHN MARTINEZ BOARD MEMBER 1.00 X 0 0 0 LINUS SLAVINSKAS TREASURER 1.00 X X 0 0 0 KAREN L WHITE CHAIR 1.00 X X 0 0 0 ELIZABETH MARADIK EXECUTIVE DI 5.00 X 0 0 0 false false false CBREBRADLEY 202 S MICHIGAN ST SOUTH BEND IN 46601 PROPERTY MGMT 197148 1 OPERATING EXPENSE 531120 298845 298845 GROSS POTENTIAL RENTS 531120 260281 260281 MISCELLANEOUS INCOME 561499 81793 81793 ENTERPRISE ZONE FEES: GEN 531120 29082 29082 FORKLIFT REVENUE 531120 1994 1994 141 141 672136 225 225 TI REIMBURSEMENT 531120 1375 1375 LATE AND NSF FEE 531120 961 961 VENDING INCOME 531120 278 278 2614 674975 674750 225 80165 80165 3263 3263 8800 8800 13967 7873 6094 535869 535869 252 252 36567 36567 MEAL AND ENTERTAINMENT 1264 1264 BAD DEBT EXPENSE 436 436 680583 662426 18157 0 2152063 1950451 179658 179841 1051498 1303562 5997 2851123 2851123 8914 6703 3398130 3440557 61244 68445 7626 2190 2874950 2921220 2943820 2991855 X 454310 448702 454310 448702 3398130 3440557 -5608 X false true X true false X X 1 CITY OF SOUTH BEND IN 356001201 6 true 680583 0 1 680583 0 true false false false false false false false false false false false false false false true false false true X 2797063 2797063 54060 54060 X 674975 674975 674975 680583 680583 680583 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE VACANT & ABANDONED HOUSING INITIATIVE. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 150,757 AND 150,757, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE WEST SIDE CORRIDORS. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 410,879 AND 212,868, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE MIAMI/MISHAWAKA CORRIDORS. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 460,736 AND 494,129, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE HOMEOWNER REPAIR PROGRAM. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 1,048,848 AND 1,167,196, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE SMALL SCALE DEVELOPMENT PROGRAM. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 300,000 AND 300,000, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. THE ORGANIZATION SERVES AS AN AGENT FOR THE CITY OF SOUTH BEND FOR THE NEW HOUSING CONSTRUCTION PROGRAM. THE BALANCE AS OF 12/31/23 AND 12/31/22 IS 550,000 AND 550,000, RESPECTIVELY FOR FUNDS RECEIVED THAT HAVE NOT YET BEEN DISBURSED. SCHEDULE D, PAGE 3, PART X A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION IS RECOGNIZED 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 OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION HAS 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 FINANCIAL STATEMENTS. THE ORGANIZATION CLASSIFIES INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, AND THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2023 OR 2022, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2020. FORM 990 - ORGANIZATION'S MISSION THE UEA IS ORGANIZED AND OPERATED EXCLUSIVELY TO BENEFIT, PERFORM, AND CARRY OUT THE CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PURPOSES OF THE CITY OF SOUTH BEND, INDIANA BY (1) PERFORMING AND DISCHARGING THE DUTIES AND FUNCTIONS OF THE URBAN ENTERPRISE ASSOCIATION FOR THE CITY'S ENTERPRISE ZONE PROGRAM BY RETAINING AND ATTRACTING BUSINESSES TO THE ZONE AND IMPROVING THE QUALITY OF LIFE OF ZONE RESIDENTS; AND, (2) PERFORM COMMUNITY SERVICES IN ECONOMICALLY DISADVANTAGED AREAS IN AND AROUND THE CITY. FORM 990, PAGE 6, PART VI, LINE 3 THE ORGANIZATION USES THE SERVICES OF CBRE/BRADLEY COMPANY FOR PROPERTY MANAGEMENT PURPOSES. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE AUDITED FINANCIAL STATEMENTS AND THE 990 ARE REVIEWED BY THE TREASURER, EXECUTIVE DIRECTOR, AND ACCOUNTANT PRIOR TO FINAL APPROVAL AND SIGNING. FORM 990, PAGE 6, PART VI, LINE 12C THE CONFLICT OF INTEREST POLICY IS MONITORED BY FILLING OUT THE DISCLOSURE FORM ANNUALLY AND ENFORCED BY THE RESPONSIBLE PERSON DISCLOSING TO THE BOARD AND THE BOARD DECIDING IF A CONFLICT OF INTEREST EXISTS. DIRECTORS WITH POTENTIAL CONFLICTS ABSTAIN FROM THE FINAL VOTE. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ALL PUBLIC DOCUMENTS AVAILABLE UPON REQUEST AT THE OFFICE. CITY OF SOUTH BEND IN 227 W JEFFERSON BLVD 1400 S SOUTH BEND IN 46601 356001201 LOCAL GOVT IN 115 NA false false false false false false false false false false false false false false false false false false false false