Nonprofit · EIN 92-3609491
OFFICE OF DOWNTOWN DEVELOPMENT
Tax-exempt · COLUMBUS, IN 47201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $262,576 | $263,573 | -$997 | $109,079 | $83,628 | $25,451 |
| December 31, 2024 | 990 | $203,461 | $192,721 | $10,740 | $241,740 | $215,293 | $26,447 |
| December 31, 2023 | 990-EZ | $100,000 | $84,292 | $15,708 | $15,708 | – | $15,708 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $262,110
- Program service revenue
- $0
- Investment income
- $466
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $794
- Accounting fees
- $6,160
- Occupancy
- $5,401
- Travel
- $483
- Depreciation
- $2,265
- Program services (functional)
- $143,433
- Management and general (functional)
- $120,140
Balance sheet and other
- Total assets, start of year
- $241,740
- Total assets, end of year
- $109,079
- Total liabilities, end of year
- $83,628
- Net assets, end of year
- $25,451
- Land, buildings and equipment
- $7,003
- Net assets without donor restrictions
- $25,450
- Gross receipts
- $262,576
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2023
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Griffin | Director Trustee or director | 0.5 | $0 |
| Mary Stroh | Director Trustee or director | 0.5 | $0 |
| Diane Robbins | Director Trustee or director | 0.5 | $0 |
| Jeff Wiltrout | Director Trustee or director | 0.5 | $0 |
| Jim Rhodes | Director Trustee or director | 0.5 | $0 |
| Phil Luzius | Director Trustee or director | 0.5 | $0 |
| Heather Pope | Director Trustee or director | 0.5 | $0 |
| Laura Miller | President Chair Officer | 1.5 | $0 |
| Steve Sanders | Vice Chair Officer | 1.5 | $0 |
| Surekha DiOrio | Treasurer Officer | 1 | $0 |
| Kiley Broad | Secretary Officer | 1 | $0 |
| Tom Dell | Director Trustee or director | 0.5 | $0 |
990 for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Frank Griffin | Chairman Trustee or director | 0.5 | $0 |
| Mary Stroh | Director Trustee or director | 0.5 | $0 |
| Diane Robbins | Director Trustee or director | 0.5 | $0 |
| Jeff Wiltrout | Director Trustee or director | 0.5 | $0 |
| Nick Sprague | Director Trustee or director | 0.5 | $0 |
| Phil Luzius | Director Trustee or director | 0.5 | $0 |
| Heather Pope | Director Trustee or director | 0.5 | $0 |
| Laura Miller | President Officer | 1.5 | $0 |
| Steve Sanders | Vice President Officer | 1.5 | $0 |
| Surekha DiOrio | Treasurer Officer | 1 | $0 |
| Kyle Hendrix | Secretary Officer | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laura Miller | President | 1.5 | $0 |
| Steve Sanders | Vice President | 1.5 | $0 |
| Surekha DiOrio | Treasurer | 1 | $0 |
| Kyle Hendrix | Secretary | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 326 4TH ST, COLUMBUS, IN 47201-6726
- In care of
- % KILEY BROAD
- Principal officer (990 for 2025)
- Isaac DeClue, 326 4TH ST, COLUMBUS, IN 47201
- Signed the 990
- Ike DeClue, Executive Director
- Phone
- (812) 603-1891
- Return prepared by
- Hamilton Accounting Services
Mission
The Office of Downtown Developments mission and strategic focus is to strengthen the core assets of downtown by revitalizing and enhancing under-activated assets in Columbus Indianas Historic Downtown District.
Program accomplishments
- In 2025 The Office of Downtown Development ODD in Columbus Indiana achieved remarkable progress in revitalizing the Historic Downtown District. Key accomplishments included the successful implementation of several community-driven projects that enhanced public spaces supported local businesses and increased cultural activities. ODDs efforts led to a more vibrant and inclusive downtown fostering economic growth and community engagement through strategic partnerships and innovative initiatives.Expenses $143,433
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 92-3609491
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $109,079
- Income (IRS master file)
- $262,576
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $262,576 | $263,573 | $109,079 | IRS |
| 990 | December 2024 | $203,461 | $192,721 | $241,740 | XML |
| 990-EZ | December 2023 | $100,000 | $84,292 | $15,708 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-3609491).
Questions about OFFICE OF DOWNTOWN DEVELOPMENT
- What is the EIN of OFFICE OF DOWNTOWN DEVELOPMENT?
- The employer identification number (EIN) of OFFICE OF DOWNTOWN DEVELOPMENT is 92-3609491.
- Is OFFICE OF DOWNTOWN DEVELOPMENT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to OFFICE OF DOWNTOWN DEVELOPMENT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OFFICE OF DOWNTOWN DEVELOPMENT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OFFICE OF DOWNTOWN DEVELOPMENT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OFFICE OF DOWNTOWN DEVELOPMENT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of OFFICE OF DOWNTOWN DEVELOPMENT?
- The 990 for the year ended December 31, 2025 names Isaac DeClue.
- Who are the officers and directors of OFFICE OF DOWNTOWN DEVELOPMENT?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does OFFICE OF DOWNTOWN DEVELOPMENT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $262,576, expenses of $263,573 and total assets of $109,079 at year end.
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