Cincinnati Center City Development Corporation

Cincinnati Center City Development Corporation shows consistent growth in assets and revenue, with significant liabilities typical of urban development, and reports 0% officer compensation.

EIN: 200446324 · Cincinnati, OH · NTEE: S31 · Updated: 2026-03-28

$65.7MRevenue
$65.5MGross Revenue
$456.4MAssets
75/100Mission Score (Good)
S31
Cincinnati Center City Development Corporation Financial Summary
MetricValue
Total Revenue$65.7M
Total Expenses$62.3M
Program Spending85%
Net Assets$-12,019,034
Transparency Score75/100

Is Cincinnati Center City Development Corporation Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Cincinnati Center City Development Corporation directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Cincinnati Center City Development Corporation

Cincinnati Center City Development Corporation (EIN: 200446324) is a nonprofit organization based in Cincinnati, OH, classified under NTEE code S31. The organization reported total revenue of $65.7M and total assets of $456.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Cincinnati Center City Development Corporation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

22Years Operating
MajorSize Classification
14Years of Filings
MixedRevenue Trajectory

Cincinnati Center City Development Corporation is a major nonprofit that has been operating for 22 years, with 14 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 15.0%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$69.2M
Total Expenses$62.3M
Surplus / Deficit+$6.9M
Total Assets$416.2M
Total Liabilities$428.2M
Net Assets$-12,019,034
Operating Margin10.0%
Debt-to-Asset Ratio102.9%
Months of Reserves80.2 months

Financial Health Grade: A

In 2023, Cincinnati Center City Development Corporation reported a surplus of $6.9M with revenue exceeding expenses, holds 80.2 months of operating reserves (strong position), has a debt-to-asset ratio of 102.9% (high leverage).

Financial Trends

Over 14 years of filings (2011–2023), Cincinnati Center City Development Corporation's revenue has grown at a compound annual growth rate (CAGR) of 15.0%.

YearRevenue ChangeExpense ChangeAsset Change
2023+47.5%+14.0%-5.0%
2022-2.8%+9.3%+11.9%
2021+11.2%-35.5%+7.1%
2020-21.7%+45.7%-12.1%
2019+45.0%+35.3%+0.6%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2004

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

The Cincinnati Center City Development Corporation (3CDC) demonstrates a complex financial profile, typical of large-scale urban development organizations. Over the past decade, 3CDC has consistently reported substantial revenues and expenses, with significant fluctuations year-over-year, reflecting the project-based nature of its work. For instance, in 2023, revenue was $69,201,248 against expenses of $62,260,221, indicating a surplus for the year. However, in 2022, expenses ($54,637,574) exceeded revenue ($46,900,631), showing a deficit. The organization's assets have grown considerably, from $249,746,097 in 2014 to $416,219,260 in 2023, demonstrating significant capital accumulation and investment in its mission. Liabilities are also substantial and often exceed assets, as seen in 2023 ($428,238,294 liabilities vs. $416,219,260 assets), which is common for organizations heavily involved in real estate development and financing. The consistent reporting of 0% officer compensation across all available filings suggests that executive compensation is either not reported in this section or is covered by other entities, which warrants further investigation for full transparency. Overall, 3CDC appears financially robust, managing large-scale projects, but its financial health is heavily tied to its development pipeline and associated debt.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Cincinnati Center City Development Corporation with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

According to IRS 990 filings, Cincinnati Center City Development Corporation allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$69.2MTotal Revenue
$62.3MTotal Expenses
$416.2MTotal Assets
$428.2MTotal Liabilities
$-12,019,034Net Assets

Executive Compensation Analysis

The reported 0% officer compensation across all available filings is unusual for an organization of this size and revenue, suggesting that executive compensation may be structured differently or reported elsewhere, which could impact transparency.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Cincinnati Center City Development Corporation's IRS 990 filings:

Strengths

The following positive indicators were identified for Cincinnati Center City Development Corporation:

Frequently Asked Questions about Cincinnati Center City Development Corporation

Is Cincinnati Center City Development Corporation a legitimate charity?

Based on AI analysis of IRS 990 filings, Cincinnati Center City Development Corporation (EIN: 200446324) some concerns. Mission Score: 75/100. 2 red flags identified, 3 strengths noted.

How does Cincinnati Center City Development Corporation spend its money?

Cincinnati Center City Development Corporation directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.

Are donations to Cincinnati Center City Development Corporation tax-deductible?

Cincinnati Center City Development Corporation is registered as a tax-exempt nonprofit (EIN: 200446324). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Cincinnati Center City Development Corporation's spending goes to programs?

Cincinnati Center City Development Corporation directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Cincinnati Center City Development Corporation compare to similar nonprofits?

With a transparency score of 75/100 (Good), Cincinnati Center City Development Corporation is above average for NTEE category S31 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Cincinnati Center City Development Corporation located?

Cincinnati Center City Development Corporation is headquartered in Cincinnati, Ohio and files with the IRS under EIN 200446324. It is classified under NTEE code S31.

How many years of IRS 990 filings does Cincinnati Center City Development Corporation have?

Cincinnati Center City Development Corporation has 14 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $65.7M in total revenue.

Is 3CDC a good charity?

3CDC operates as a non-profit focused on urban development, which differs from traditional charities providing direct social services. Its financial data shows significant asset growth and large-scale project execution, indicating effectiveness in its stated mission of revitalizing Cincinnati's urban core. The consistent 0% officer compensation reported is a point of inquiry for full transparency.

How does 3CDC manage its substantial liabilities?

3CDC consistently carries significant liabilities, often exceeding its assets, which is typical for real estate development entities that rely on debt financing for projects. This indicates a reliance on loans and other financial instruments to fund its extensive development activities.

What is the trend in 3CDC's financial growth?

Over the past decade, 3CDC has shown substantial growth in both revenue and assets. Revenue has increased from $21,290,754 in 2014 to $69,201,248 in 2023, and assets have grown from $249,746,097 to $416,219,260 in the same period, demonstrating significant expansion of its operations and capital base.

Filing History

IRS 990 filing history for Cincinnati Center City Development Corporation showing financial trends over 14 years of public records:

Over 14 years of IRS 990 filings (2011–2023), Cincinnati Center City Development Corporation's revenue has grown by 433.4%, moving from $13.0M to $69.2M. Total assets increased by 226.2% over the same period, from $127.6M to $416.2M. Total functional expenses rose by 501.9%, from $10.3M to $62.3M. In its most recent filing year (2023), Cincinnati Center City Development Corporation reported a surplus of $6.9M, with revenue exceeding expenses. The organization holds $428.2M in liabilities against $416.2M in assets (debt-to-asset ratio: 102.9%), resulting in net assets of $-12,019,034.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $69.2M $62.3M $416.2M $428.2M View 990
2022 $46.9M $54.6M $437.9M $456.3M View 990
2021 $48.3M $50.0M $391.5M $405.0M View 990
2020 $43.4M $77.5M $365.6M $376.2M View 990
2019 $55.4M $53.2M $415.8M $398.0M View 990
2018 $38.2M $39.3M $413.2M $397.6M View 990
2017 $60.0M $52.4M $349.7M $334.4M
2016 $52.2M $45.3M $333.0M $326.5M View 990
2015 $38.8M $36.9M $269.1M $270.0M View 990
2014 $21.3M $33.7M $249.7M $251.6M View 990
2013 $29.4M $20.0M $245.5M $235.6M View 990
2012 $7.9M $8.4M $172.2M $171.4M View 990
2012 $14.8M $13.5M $155.9M $155.8M View 990
2011 $13.0M $10.3M $127.6M $128.9M View 990

Year-by-Year Financial Summary

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Cincinnati Center City Development Corporation:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Cincinnati Center City Development Corporation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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