2025-11-17T14:09:07-06:00 2024-12-31 364267431 PEASE BELL CPAS LLC 1111 SUPERIOR AVE E STE 2500 CLEVELAND OH 44114 990 2024-01-01 341323220 HISTORIC WAREHOUSE DISTRICT DEVELOPMENT CORPORATION OF CLEVELAND HIST 2163443937 526 SUPERIOR AVENUE 108-F CLEVELAND OH 44114 EILEEN CASSIDY VP & COO 2163443937 2025-11-17 1 0 MARK E NOBLE P00743214 2163489600 2024 2025-03-06 01:10:19Z EILEEN CASSIDY 526 SUPERIOR AVENUE 108-F CLEVELAND OH 44114 80213 0 X WWW.WAREHOUSEDISTRICT.ORG X 1980 OH THE HISTORIC WAREHOUSE DISTRICT DEVELOPMENT CORPORATION OF CLEVELAND IS A NON-PROFIT ORGANIZATION FORMED IN 1980 TO COORDINATE AND STIMULATE REDEVELOPMENT FOR A UNIQUE, MIXED-USE, NEIGHBORHOOD FOR DOWNTOWN CLEVELAND, OHIO COMMONLY KNOW AS THE WAREHOUSE DISTRICT. ITS MISSION IS TO CHAMPION AND INSPIRE OPPORTUNITIES FOR GROWTH IN THE WAREHOUSE DISTRICT. OUR PROGRAMS WORK TO PROVIDE SUSTAINED PROGRAM FUNDING FOR SECURITY, STREETSCAPE AND GREEN SPACE CREATION AND MAINTENANCE, AND MARKETING SUPPORT RESOURCES FOR ALL ASPECTS OF THE WAREHOUSE DISTRICT. WE ADMINISTER A HISTORIC PRESERVATION EASEMENT PROGRAM TO PROTECT AND PRESERVE IN PERPETUITY THE WAREHOUSE DISTRICT'S RICH BUILDING STOCK. IN ADDITION, WE PROVIDE LIMITED TECHNICAL ASSISTANCE THROUGH THE DESIGN REVIEW PROCESS AND THE CITY OF CLEVELAND'S STOREFRONT RENOVATION PROGRAM. 8 8 0 20 0 0 19350 1195 77739 73239 21 5779 0 0 97110 80213 17600 3093 0 0 0 11986 0 0 0 101560 79380 119160 94459 -22050 -14246 835569 864404 2361 15184 833208 849220 X OUR MISSION IS TO CHAMPION AND INSPIRE OPPORTUNITIES FOR GROWTH IN THE WAREHOUSE DISTRICT BY CONTINUING OUR WORK TO PROVIDE SUSTAINED PROGRAM FUNDING, SUPPORT, AND RESOURCES FOR ALL ASPECTS OF THE WAREHOUSE DISTRICT INCLUDING THROUGH OUR HISTORIC PRESERVATION EASEMENT PROGRAM THAT AIMS TO PROTECT AND PRESERVE INTO PERPETUITY THE DISTRICT'S RICH BUILDING STOCK. 0 0 26880 21972 HISTORIC PRESERVATION TO ENCOURAGE THE PERSERVATION AND REVITALIZATION OF CLEVELAND'S WAREHOUSE DISTRICT WITH DEVELOPMENT OF A VIABLE RESIDENTIAL, COMMERCIAL, AND RETAIL COMMUNITY. 28672 23436 PLANNING AND DEVELOPMENT: THE ORGANIZATION PROVIDES ASSISTANCE THAT INCLUDES QUESTIONS ABOUT ZONING, FUNDING PROGRAMS, AND DESIGN REVIEW REQUIREMENTS. 26880 21972 AREA-WIDE MARKETING: THE ORGANIZATION PROVIDES AREA-WIDE MARKETING IN THE FORM OF SPECIAL EVENTS, AREA PROMOTIONS, PUBLICATION, AND A WEB PRESENCE. 7169 3093 5859 7169 3093 5859 89601 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 OH X EILEEN CASSIDY 2163443937 526 SUPERIOR AVENUE STE 108-F CLEVELAND OH 44114 X MIKE CARNEY PRESIDENT 2.00 X X 0 0 0 RICHARD SHEEHAN SECRETARY 2.00 X X 0 0 0 ERIC TOLBERT TRUSTEE 1.00 X 0 0 0 JUSTIN JOHNS TRUSTEE 1.00 X 0 0 0 RYAN NAGEL TRUSTEE 1.00 X 0 0 0 LOGAN WEILAND TREASURER 1.00 X X 0 0 0 WARREN BLAZEY VP, CHAIR BOARD DEVELOPMEN 1.00 X X 0 0 0 JONATHAN SANDVICK EASEMENT CO-CHAIR 2.00 X X 0 0 0 MARK PUGACZ JAN-SEP TRUSTEE 2.00 2.00 X 0 0 0 MICHAEL DEEMER JAN-SEP FORMER CEO 1.00 1.00 X 0 0 0 EILEEN CASSIDY SEE EXPLANATION IN SCHEDULE O 8.75 8.75 X 0 0 0 0 0 0 0 0 0 0 0 900 295 1195 EASEMENT FEES 531390 73239 73239 73239 5779 5779 80213 73239 0 5779 X 3093 3093 9750 8970 780 1393 1282 111 843 776 67 720 684 36 14626 13895 731 51651 48913 2738 298 292 6 2252 2145 107 1195 1135 60 530 488 42 3608 3428 180 BAD DEBT EXPENSE 4500 4500 94459 89601 4858 0 255832 417673 80979 80988 26700 17045 150000 0 2907 751 319151 347947 835569 864404 2361 15184 2361 15184 X 833208 849220 833208 849220 835569 864404 -14246 30258 0 X 0 1 X 1 0 X 223624 136950 54609 19350 1195 435728 223624 136950 54609 19350 1195 435728 62276 373452 679 903 14 21 5779 7396 443124 637928 0.84280 0.89100 X X 30 1 1 34294 0 BENEFICIAL INTEREST IN ASSETS HELD BY THE CLEVELAND FOUNDATION 347947 F 347947 X 110471 30258 30258 80213 0 80213 94459 0 94459 0 94459 PART II, LINE 9: THE CORPORATION IS THE HOLDER OF HISTORIC PRESERVATION EASEMENTS. THE EASEMENTS REPRESENT A VOLUNTARY LEGAL AGREEMENT THAT PROTECTS A SIGNIFICANT HISTORIC, ARCHAEOLOGICAL, OR CULTURAL RESOURCE. THE EASEMENTS PROVIDE ASSURANCE TO THE OWNERS OF HISTORIC OR CULTURAL PROPERTY THAT THE PROPERTY'S INTRINSIC VALUES WILL BE PRESERVED THROUGH SUBSEQUENT OWNERSHIP. UNDER THE TERMS OF THE EASEMENTS, PROPERTY OWNERS GRANT A PORTION OF, OR INTEREST IN, THEIR PROPERTY RIGHTS TO THE CORPORATION WHOSE MISSION INCLUDES HISTORIC PRESERVATION. THE EASEMENTS ARE A USEFUL HISTORIC PRESERVATION TOOL IN SEVERAL RESPECTS AS THEY ALLOW AN OWNER TO RETAIN PRIVATE OWNERSHIP OF THE PROPERTY AND OBTAIN POTENTIAL FINANCIAL BENEFITS. THE EASEMENTS BIND NOT ONLY CURRENT OWNERS, BUT FUTURE OWNERS AS WELL, ENSURING THAT THE PROPERTY WILL BE MAINTAINED AND PRESERVED FOR FUTURE GENERATIONS. WHEN PROPERTY OWNERS DONATE AN EASEMENT TO THE CORPORATION, THEY MAY BE ELIGIBLE TO CLAIM A CHARITABLE DEDUCTION ON THEIR FEDERAL INCOME TAX RETURN IN ACCORDANCE WITH RULES SET BY THE INTERNAL REVENUE SERVICE. THE EASEMENTS GIVE THE CORPORATION THE LEGAL AUTHORITY AND RESPONSIBILITY TO ENFORCE THE TERMS OF THE EASEMENTS. THIS INCLUDES THE RIGHT TO INSPECT THE PROPERTY TO ENSURE THAT THE OWNER IS COMPLYING WITH THE TERMS. THE EASEMENTS TYPICALLY PROHIBIT THE OWNER FROM DEMOLISHING OR MAKING ALTERATIONS TO THE PROPERTY WITHOUT PRIOR REVIEW, CONSULTATION AND APPROVAL BY THE EASEMENT HOLDER. CURRENTLY THE CORPORATION HOLDS 30 EASEMENTS. MANAGEMENT'S ESTIMATE OF POTENTIAL FUTURE COSTS OF MAINTAINING THE EASEMENTS IS NOT MATERIAL TO THE FINANCIAL STATEMENTS. AS A RESULT, THE CORPORATION HAS NOT RECORDED A LIABILITY ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. THE ORGANIZATION CONTRACTS WITH PROFESSIONAL SERVICE PROVIDERS TO MONITOR, INSPECT, AND ENFORCE THE EASEMENTS. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION EVALUATES AT EACH STATEMENT OF FINANCIAL POSITION DATE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, TO DETERMINE THE NEED TO RECORD LIABILITIES FOR TAXES, PENALTIES, AND INTEREST. THE ORGANIZATION'S POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX POSITIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAS NO ACCRUED TAXES, INTEREST, OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION ESTIMATES THE UNRECOGNIZED TAX BENEFIT WILL NOT CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT ACCOUNTANT. A DRAFT COPY OF THE 990 IS REVIEWED BY THE BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE DOCUMENTS CAN BE REVIEWED IN THE ORGANIZATION'S OFFICE. FORM 990, PART VII, SECTION A, LINE 1A: EILEEN CASSIDY'S TITLE WAS VP & COO FROM 1/1/24 - 9/30/24 AND EXECUTIVE DIRECTOR FROM 10/1/24 THROUGH THE REMAINDER OF THE YEAR. FOR THE PERIOD 1/1/24 - 9/30/24 SHE WORKED AN AVERAGE OF 5 HOURS PER WEEK FOR THE ORGANIZATION AND 5 HOURS PER WEEK FOR A RELATED ORGANIZATION. FOR THE PERIOD 10/1/24 THROUGH THE REMAINDER OF THE YEAR SHE WORKED AN AVERAGE OF 20 HOURS PER WEEK FOR THE ORGANIZATION AND 20 HOURS PER WEEK FOR A RELATED ORGANIZATION. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 17,563. MANAGEMENT AND GENERAL EXPENSES 1,088. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,651. MANAGEMENT AND ADMINISTRATION FEES - DOWNTOWN CLEVELAND ALLIANCE: PROGRAM SERVICE EXPENSES 31,350. MANAGEMENT AND GENERAL EXPENSES 1,650. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,000. SMALL BOX CLEVELAND LLC 526 SUPERIOR AVENUE SUITE 108-F CLEVELAND OH 44114 SMALL BOX RETAIL BETWEEN BUSY SIDEWALKS AND UNFRIENDLY PARKING LOTS OH THE HISTORIC WAREHOUSE DISTRICT DEVELOPMENT CORPORATION OF CLEVELAND HISTORIC GATEWAY NEIGHBORHOOD CORPORATION 526 SUPERIOR AVENUE SUITE 108-F CLEVELAND OH 44114 341647831 HISTORIC PRESERVATION OH 501(C)(3) LINE 7 0 HISTORIC WAREHOUSE DISTRICT NEIGHBORHOOD DEVELOPMENT CORP 526 SUPERIOR AVENUE SUITE 108-F CLEVELAND OH 44114 341772834 MIXED-USE DEVELOPMENT OH C 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0