Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
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| FORM 990, PART VI, SECTION A, LINE 3 | DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT HAS ENTERED INTO AN AGREEMENT WITH THE DOWNTOWN COUNCIL WHEREBY THE DOWNTOWN COUNCIL PROVIDES MANAGEMENT, SUPERVISORY, AND OTHER SERVICES. THE DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT PAYS THE DOWNTOWN COUNCIL A MANAGEMENT FEE OF 12% OF THE SPECIAL ASSESSMENTS COLLECTED BY DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT. FOR THE THE FISCAL YEAR ENDED APRIL 30, 2015 THE DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT HAS PAID THE DOWNTOWN COUNCIL $335,471 IN MANAGEMENT FEES. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS PREPARED BY EXTERNAL CERTIFIED PUBLIC ACCOUNTANTS. THE ACCOUNTING FIRM PROVIDES A DRAFT WITH CLARIFICATION QUESTIONS TO THE CONTROLLER AND TREASURER. THE CONTROLLER AND TREASURER ANSWER THE QUESTIONS AND REVIEW THE DOCUMENT. THE ACCOUNTING FIRM MAKES ANY NECESSARY CHANGES AND PROVIDES THE ORGANIZATION WITH A SIGNATURE READY FINAL DOCUMENT. THE PRESIDENT AND CEO REVIEWS AND SIGNS THE FORM 990. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF THE DOWNTOWN COUNCIL DETERMINE THE COMPENSATION FOR THE ORGANIZATION'S CEO. DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT'S CEO DETERMINES EXECUTIVE DIRECTOR'S COMPENSATION WHICH IS INCLUDED IN THE BUDGET THAT IS APPROVED BY THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. INTERESTED PARTIES MAY REQUEST THESE DOCUMENTS FROM KIM FILBECK AT 816-421-1539 |
| FORM 990, PART XII, LINE 2C | OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION FOR FINANCIAL STATEMENTS: THE OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT'S FINANCIAL STATEMENTS IS THE RESPONSIBILITY OF THE AUDIT COMMITTEE AND THAT RESPONSIBILITY AND AUTHORITY HAS NOT CHANGED FROM THE PRIOR YEAR FORM 990. |
| FORM 990 ELECTION | SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT 1000 WALNUT ST., #200 KANSAS CITY, MO 64106-2145 EMPLOYER IDENTIFICATION NUMBER: 33-1028823 FOR THE YEAR ENDING APRIL 30, 2015 DOWNTOWN KANSAS CITY COMMUNITY IMPROVEMENT DISTRICT IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
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