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        <Desc>2. HOUSING STABILIZATION: WCDC PROVIDES DIRECT ASSISTANCE IN GRANTS TO TENANTS AND HOMEOWNERS FOR EXTERIOR AND INTERIOR HOME REPAIRS THROUGH ITS OWNED PUBLICLY FUNDED GRANT /REBATE PROGRAM AND ITS PARTNERSHIPS WITH SEVERAL NEO HOUSING REPAIR ORGANIZATIONS</Desc>
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        <Desc>. NEIGHBORHOOD BEAUTIFICATION &amp; ENVIRONMENTAL STEWARDSHIP: VACANT PROPERTY CUT/CLEAN UPS GRAFFITI ABATEMENT COMMERCIAL DISTRICT CLEAN UPS: COMMUNITY SERVICE HOURS PERFORMED- IN 2023 -1200 PRESERVING &amp; GROWING THE TREE CANOPY: WCDC MAINTAINS OVER 35 STREET TREES; SEVERAL STREET PLANTERS AND STREETSCAPE FURNITURE AND PUBLIC ART ALONG THE MAIN COMMERCIAL CORRIDOR; WCDC CURRENTLY PROVIDES ENVIRONMENTAL STEWARDSHIP IN ITS SERVICE AREA. STAFF HAS COMPLETED TRAINING THROUGH NORTH EAST OHIO REGIONAL SEWER DISTRICT GREEN INFRASTRUCTURE MAINTENANCE TRAINING PROGRAM. RESPONSIBILITIES INCLUDE MAINTENANCE OF (2) GIG /BIO RETENTION GARDEN &amp; PARKING FACILITY PROJECTS; IN 2023 THROUGH ITS PARTNERSHIP WITH THE CUYAHOGA COUNTY COURT COMMUNITY SERVICE PROGRAM, WCDC IS THE 8TH HIGHEST PERFORMING AGENCY IN THE COUNTY BASED ON TOTAL ANNUAL VOLUNTEER HOURS PERFORMED IN 2023-24. THIS IMPORTANT WORK PROVIDE PARTICIPANTS FROM OUR COMMUNITY THE OPPORTUNITY TO DEFER FINES, COURT COSTS AND OTHER EXPENSES WHILE PERFORMING IMPORTANT COMMUNITY SERVICE INCLUDING AREA CLEAN UPS, LANDSCAPING AND LITTER CONTROL. WCDC ALSO MAINTAINS (2) LARGE FORMER VACANT AND BLIGHTED CITY OF CLEVELAND LAND BANK LOTS AS "REIMAGINED" GARDENS ON MORTIMER &amp; JOAN AVENUE; BOTH ARE SEEDED WITH TREES. ARBORVITAE, DECORATIVE FENCING, NATIVE PLANTINGS; IN 2024 A PURPLE MARTIN NESTING AND FEEDING STATION AND DECORATIVE FENCING WAS INSTALLED ON THE JOAN AVENUE GARDEN. 4. PLANNING; WCDC HAS (3) HISTORIC DISTRICTS IN ITS SERVICE AREA AND WCDC CURRENTLY SERVES AS AN ADVISORY MEMBER FOR THE DESIGN REVIEW COMMITTEE FOR PERMIT APPROVAL PROCESS FOR LARGE AND SMALL SCALE DEVELOPMENT PROJECTS. 5. DIGITAL LEARNING PARTNERSHIP WITH ASC3; IN 2023 (WCDC) PARTNERED WITH ASHBURY SENIOR COMPUTER COMMUNITY CENTER (ASC3) AND PCS FOR PEOPLE AND ESTABLISHED A NEW DIGITAL LEARNING CENTER (RUN BY ASC3 WEST) AND AN AFFORDABLE COMPUTER RETAIL STORE (RUN BY PCS FOR PEOPLE) TO CONNECT CLEVELAND RESIDENTS TO COMPUTERS, INTERNET, AND DIGITAL SKILLS AT 9926 LORAIN AVENUE-CLEVELAND OH. THE CENTER WAS OPENED TO ADDRESS THE DIGITAL DIVIDE IN CLEVELAND WITH MARGINALIZED COMMUNITIES FACING LIMITED ACCESS TO AFFORDABLE COMPUTERS, INTERNET, AND DIGITAL SKILLS, HINDERING THEIR ABILITY TO FULLY PARTICIPATE IN THE DIGITAL AGE AND ACCESS ESSENTIAL ONLINE SERVICES. WCDC ACQUIRED THE FORMERLY VACANT AND BLIGHTED HISTORIC BUILDING AND WITH SUPPORT FROM THE CITY OF CLEVELAND'S DEPARTMENT OF ECONOMIC DEVELOPMENT, IT HAS BEEN RESTORED AND REDEVELOPED FOR ADAPTIVE REUSE. THIS AREA HAS BEEN IDENTIFIED BY THE CUYAHOGA COUNTY OFFICE OF INNOVATION AND PERFORMANCE AS A PRIORITY AREA TO PROVIDE COMMUNITY OUTREACH WITH A FOCUS ON OVERCOMING BARRIERS THAT LIMIT RESIDENTS FROM FULLY ENGAGING IN OUR DIGITAL SOCIETY. ASC3 HAS TRAINED MORE THAN 9,000 STUDENTS, CONNECTED OVER 2,800 NEW BROADBAND ADOPTERS, PROVIDED 2,200 NEW AND REFURBISHED DEVICES FOR RESIDENTS IN GREATER CLEVELAND, AND ALSO FORMED 60+ COLLABORATIONS AND PARTNERSHIPS, WHILE CELEBRATING 21 YEARS OF COMMUNITY SERVICE DELIVERING EMPOWERING TECHNOLOGY RESOURCES. TRAINING INCLUDES BUT ARE NOT LIMITED TO DIGITAL LITERACY CLASSES FROM BASIC TO ADVANCED SKILLS IN AREAS INCLUDING EMAIL, INTERNET NAVIGATION AND ONLINE SAFETY, HEALTH AND FINANCIAL LITERACY. SINCE 1998, PCS FOR PEOPLE HAS BECOME A NATIONAL LEADER IN DIGITAL INCLUSION BY SERVING OVER 520,000 INDIVIDUALS, PROVIDING 190,000 HOME COMPUTERS, CONNECTING 77,000 HOUSEHOLDS TO THE INTERNET, AND RESPONSIBLY RECYCLING OVER 9 MILLION POUNDS OF ELECTRONIC WASTE THROUGH THE SECURE E-WASTE RECYCLING SERVICE.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>WCDC COMPLIES WITH FASB ASC 740- ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. FASB ASC 740 DETAILS HOW COMPANIES SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE UNCERTAIN TAX POSITIONS THAT HAVE BEEN OR ARE EXPECTED TO BE TAKEN. AS SUCH, THE FINANCIAL STATEMENTS WOULD REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF UNCERTAIN TAX POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS, IF THEY EXISTED. THE MANAGEMENT OF WCDC BELIEVES THAT THERE ARE NO UNCERTAIN TAX POSITIONS. WCDC'S TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE ARE FISCAL YEARS ENDED JUNE 30, 2021 AND FORWARD.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDE SERVICES TO ITS RESIDENTS, BUSINESS OWNERS AND STAKEHOLDERS THAT ENHANCE AND MAINTAIN THE WESTOWN NEIGHBORHOODS AND BUSINESSES. WCDC'S SERVICE AREA KNOWN AS WESTOWN IS A VIBRANT, HISTORIC AND CULTURALLY DIVERSE CITY NEIGHBORHOOD THAT INCLUDES A RANGE OF HOUSING CHOICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>. NEIGHBORHOOD BEAUTIFICATION &amp; ENVIRONMENTAL STEWARDSHIP: VACANT PROPERTY CUT/CLEAN UPS GRAFFITI ABATEMENT COMMERCIAL DISTRICT CLEAN UPS: COMMUNITY SERVICE HOURS PERFORMED- IN 2023 -1200 PRESERVING &amp; GROWING THE TREE CANOPY: WCDC MAINTAINS OVER 35 STREET TREES; SEVERAL STREET PLANTERS AND STREETSCAPE FURNITURE AND PUBLIC ART ALONG THE MAIN COMMERCIAL CORRIDOR; WCDC CURRENTLY PROVIDES ENVIRONMENTAL STEWARDSHIP IN ITS SERVICE AREA. STAFF HAS COMPLETED TRAINING THROUGH NORTH EAST OHIO REGIONAL SEWER DISTRICT GREEN INFRASTRUCTURE MAINTENANCE TRAINING PROGRAM. RESPONSIBILITIES INCLUDE MAINTENANCE OF (2) GIG /BIO RETENTION GARDEN &amp; PARKING FACILITY PROJECTS; IN 2023 THROUGH ITS PARTNERSHIP WITH THE CUYAHOGA COUNTY COURT COMMUNITY SERVICE PROGRAM, WCDC IS THE 8TH HIGHEST PERFORMING AGENCY IN THE COUNTY BASED ON TOTAL ANNUAL VOLUNTEER HOURS PERFORMED IN 2023-24. THIS IMPORTANT WORK PROVIDE PARTICIPANTS FROM OUR COMMUNITY THE OPPORTUNITY TO DEFER FINES, COURT COSTS AND OTHER EXPENSES WHILE PERFORMING IMPORTANT COMMUNITY SERVICE INCLUDING AREA CLEAN UPS, LANDSCAPING AND LITTER CONTROL. WCDC ALSO MAINTAINS (2) LARGE FORMER VACANT AND BLIGHTED CITY OF CLEVELAND LAND BANK LOTS AS "REIMAGINED" GARDENS ON MORTIMER &amp; JOAN AVENUE; BOTH ARE SEEDED WITH TREES. ARBORVITAE, DECORATIVE FENCING, NATIVE PLANTINGS; IN 2024 A PURPLE MARTIN NESTING AND FEEDING STATION AND DECORATIVE FENCING WAS INSTALLED ON THE JOAN AVENUE GARDEN. 4. PLANNING; WCDC HAS (3) HISTORIC DISTRICTS IN ITS SERVICE AREA AND WCDC CURRENTLY SERVES AS AN ADVISORY MEMBER FOR THE DESIGN REVIEW COMMITTEE FOR PERMIT APPROVAL PROCESS FOR LARGE AND SMALL SCALE DEVELOPMENT PROJECTS. 5. DIGITAL LEARNING PARTNERSHIP WITH ASC3; IN 2023 (WCDC) PARTNERED WITH ASHBURY SENIOR COMPUTER COMMUNITY CENTER (ASC3) AND PCS FOR PEOPLE AND ESTABLISHED A NEW DIGITAL LEARNING CENTER (RUN BY ASC3 WEST) AND AN AFFORDABLE COMPUTER RETAIL STORE (RUN BY PCS FOR PEOPLE) TO CONNECT CLEVELAND RESIDENTS TO COMPUTERS, INTERNET, AND DIGITAL SKILLS AT 9926 LORAIN AVENUE-CLEVELAND OH. THE CENTER WAS OPENED TO ADDRESS THE DIGITAL DIVIDE IN CLEVELAND WITH MARGINALIZED COMMUNITIES FACING LIMITED ACCESS TO AFFORDABLE COMPUTERS, INTERNET, AND DIGITAL SKILLS, HINDERING THEIR ABILITY TO FULLY PARTICIPATE IN THE DIGITAL AGE AND ACCESS ESSENTIAL ONLINE SERVICES. WCDC ACQUIRED THE FORMERLY VACANT AND BLIGHTED HISTORIC BUILDING AND WITH SUPPORT FROM THE CITY OF CLEVELAND'S DEPARTMENT OF ECONOMIC DEVELOPMENT, IT HAS BEEN RESTORED AND REDEVELOPED FOR ADAPTIVE REUSE. THIS AREA HAS BEEN IDENTIFIED BY THE CUYAHOGA COUNTY OFFICE OF INNOVATION AND PERFORMANCE AS A PRIORITY AREA TO PROVIDE COMMUNITY OUTREACH WITH A FOCUS ON OVERCOMING BARRIERS THAT LIMIT RESIDENTS FROM FULLY ENGAGING IN OUR DIGITAL SOCIETY. ASC3 HAS TRAINED MORE THAN 9,000 STUDENTS, CONNECTED OVER 2,800 NEW BROADBAND ADOPTERS, PROVIDED 2,200 NEW AND REFURBISHED DEVICES FOR RESIDENTS IN GREATER CLEVELAND, AND ALSO FORMED 60+ COLLABORATIONS AND PARTNERSHIPS, WHILE CELEBRATING 21 YEARS OF COMMUNITY SERVICE DELIVERING EMPOWERING TECHNOLOGY RESOURCES. TRAINING INCLUDES BUT ARE NOT LIMITED TO DIGITAL LITERACY CLASSES FROM BASIC TO ADVANCED SKILLS IN AREAS INCLUDING EMAIL, INTERNET NAVIGATION AND ONLINE SAFETY, HEALTH AND FINANCIAL LITERACY. SINCE 1998, PCS FOR PEOPLE HAS BECOME A NATIONAL LEADER IN DIGITAL INCLUSION BY SERVING OVER 520,000 INDIVIDUALS, PROVIDING 190,000 HOME COMPUTERS, CONNECTING 77,000 HOUSEHOLDS TO THE INTERNET, AND RESPONSIBLY RECYCLING OVER 9 MILLION POUNDS OF ELECTRONIC WASTE THROUGH THE SECURE E-WASTE RECYCLING SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL BOARD MEMBERS ARE SENT A COPY OF THE FEDERAL FORM 9990 PRIOR TO ITS FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY ALL BOARD MEMBERS AND STAFF ARE REQUIRED TO REVIEW AND SIGN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR'S SALARY WAS DETERMINED BY THE EXECUTIVE COMMITTEE USING SOURCES SUCH AS OTHER ORGANIZATION'S 990S AND INDUSTRY STANDARDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>FEDERAL FORM 990 IS PROVIDED UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUAL WHO REQUESTS IT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSISTENT WITH THE REQUIREMENTS OF SECTION 6104(D) OF THE IRC AND THE REGULATIONS THEREUNDER, GOVERNING DOCUEMNTS SHALL BE MADE AVAILABLE UPON REQUEST, IN A TIMELY MANNER, AND SUBJECT TO THE CHARGES PERMITTED BY LAW TO ANY INDIVIDUAL WHO REQUESTS IT.</ExplanationTxt>
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