Civic Intelligence

Roscommon Columbian Building Inc

EIN 23-7437915 • 501(c)2 • Roscommon, MI

Profile

Provide and maintain a meeting facility for its members.

PO Box 695Roscommon, MI 48653
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.12x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

1.33x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • <$500k nonprofits • Source year 2018

Asset Growth

71st percentile

0.0%

Faster asset growth than 71% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

49th percentile

-1.9%

Faster revenue growth than 49% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$267,977

Up $12 (+0.0%) from 2017

Liabilities

Down

$33,145

Down $3,773 (-10%) from 2017

Net Assets

Up

$234,832

Up $3,785 (+1.6%) from 2017

Revenue

Down

$24,994

Down $486 (-1.9%) from 2017

Expenses

Down

$21,209

Down $1,289 (-5.7%) from 2017

Net Income

Up

$3,785

Up $803 (+27%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $260,386Liabilities 2011: $54,919Net Assets 2011: $205,4672011Assets 2012: $260,684Liabilities 2012: $52,471Net Assets 2012: $208,2132012Assets 2013: $266,772Liabilities 2013: $49,968Net Assets 2013: $216,8042013Assets 2014: $266,728Liabilities 2014: $47,036Net Assets 2014: $219,6922014Assets 2015: $266,830Liabilities 2015: $43,847Net Assets 2015: $222,9832015Assets 2016: $268,547Liabilities 2016: $40,482Net Assets 2016: $228,0652016Assets 2017: $267,965Liabilities 2017: $36,918Net Assets 2017: $231,0472017Assets 2018: $267,977Liabilities 2018: $33,145Net Assets 2018: $234,8322018

Highlighted filing

2018

Assets$267,977
Liabilities$33,145
Net Assets$234,832

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$30K$20K$10K$0Expenses 2011: $23,3462011Expenses 2012: $23,4042012Expenses 2013: $24,5292013Revenue 2014: $30,611Expenses 2014: $27,723Net Income 2014: $2,8882014Revenue 2015: $31,720Expenses 2015: $28,429Net Income 2015: $3,2912015Revenue 2016: $31,575Expenses 2016: $26,493Net Income 2016: $5,0822016Revenue 2017: $25,480Expenses 2017: $22,498Net Income 2017: $2,9822017Revenue 2018: $24,994Expenses 2018: $21,209Net Income 2018: $3,7852018

Highlighted filing

2018

Revenue$24,994
Expenses$21,209
Net Income$3,785

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Aug 17, 2018
Return Version
2017v2.3
Gross Receipts
$24,994
Mission and Program Overview

Mission

Provide and maintain a meeting facility for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$266,042$266,042→ $0
Cash and Non-Interest-Bearing Accounts$1,923$1,935▲ $12
Total Assets$267,965$267,977▲ $12
Liabilities
Other Liabilities$36,918$33,145▼ $3,773
Total Liabilities$36,918$33,145▼ $3,773
Net Assets / Fund Balance
Unrestricted Net Assets$231,047$234,832▲ $3,785
Total Net Assets Fund Balance$231,047$234,832▲ $3,785
Total Liabilities and Net Assets / Fund Balance$267,965$267,977▲ $12

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$266,042--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin ShermanPresident
Donald V CroffSecretary
Patrick Mattingly JrTreasurer
THOMAS O'BRIENVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$24,994
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$3,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,209
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$2,400-$2,400
Interest-$1,964-$1,964
All Other Expenses-$1,118-$1,118
Total Functional Expenses$0$21,209$0$21,209
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Chemical Bank Mortgage$33,145
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Roscommon Columbian Building Inc
EIN
23-7437915
Address
PO BOX 695, ROSCOMMON, MI 48653

Signing Officer

Name
Kevin Sherman
Title
President
Signed
2018-08-17

Organization Details

Principal Officer
Kevin Sherman
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Daniel J Decker Pc CPA
Address
PO BOX 746, ROSCOMMON, MI 48653
Preparer
Daniel J Decker CPA
Phone
9892758831
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Provide and maintain a meeting place for its members.

Raw XML Appendix242 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE AND MAINTAIN A MEETING FACILITY FOR ITS MEMBERS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01118
IRS990/AllOtherExpensesGrp/TotalAmt01118
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0DANIEL J DECKER CPA
IRS990/BooksInCareOfDetail/PhoneNum09892758831
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 746
IRS990/BooksInCareOfDetail/USAddress/CityNm0ROSCOMMON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048653
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01923
IRS990/CashNonInterestBearingGrp/EOYAmt01935
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt021209
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt024994
IRS990/CYRevenuesLessExpensesAmt03785
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt021209
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt024994
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN SHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS O'BRIEN
IRS990/Form990PartVIISectionAGrp/PersonNm2PATRICK MATTINGLY JR
IRS990/Form990PartVIISectionAGrp/PersonNm3DONALD V CROFF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt024994
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt01964
IRS990/InterestGrp/TotalAmt01964
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0266042
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0266042
IRS990/LandBldgEquipCostOrOtherBssAmt0266042
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE AND MAINTAIN A MEETING FACILITY FOR ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0231047
IRS990/NetAssetsOrFundBalancesEOYAmt0234832
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3INSURANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06630
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15411
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23686
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32400
IRS990/OtherExpensesGrp/TotalAmt06630
IRS990/OtherExpensesGrp/TotalAmt15411
IRS990/OtherExpensesGrp/TotalAmt23686
IRS990/OtherExpensesGrp/TotalAmt32400
IRS990/OtherLiabilitiesGrp/BOYAmt036918
IRS990/OtherLiabilitiesGrp/EOYAmt033145
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KEVIN SHERMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0REAL PROPERTY RENTAL
IRS990/ProgramServiceRevenueGrp/ExclusionAmt024994
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt024994
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt022498
IRS990/PYProgramServiceRevenueAmt025480
IRS990/PYRevenuesLessExpensesAmt02982
IRS990/PYTotalExpensesAmt022498
IRS990/PYTotalRevenueAmt025480
IRS990/ReconcilationRevenueExpnssAmt03785
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0266042
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0266042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt033145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHEMICAL BANK MORTGAGE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0266042
IRS990ScheduleD/TotalLiabilityAmt033145
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0267965
IRS990/TotalAssetsEOYAmt0267977
IRS990/TotalAssetsGrp/BOYAmt0267965
IRS990/TotalAssetsGrp/EOYAmt0267977
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt021209
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036918
IRS990/TotalLiabilitiesEOYAmt033145
IRS990/TotalLiabilitiesGrp/BOYAmt036918
IRS990/TotalLiabilitiesGrp/EOYAmt033145
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0231047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0234832
IRS990/TotalProgramServiceRevenueAmt024994
IRS990/TotalRevenueGrp/ExclusionAmt024994
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt024994
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0267965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0267977
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0231047
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0234832
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN SHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSCOMMON COLUMBIAN BUILDING INC
ReturnHeader/Filer/BusinessNameControlTxt0ROSC
ReturnHeader/Filer/EIN0237437915
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 695
ReturnHeader/Filer/USAddress/CityNm0ROSCOMMON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048653
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E9B9B1EF3AF3C3CD70715B4F464F91AD4CCA2441
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E9B9B1EF3AF3C3CD70715B4F464F91AD4CCA2441
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0172.222.61.37
ReturnHeader/FilingSecurityInformation/IPDt02018-09-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:27:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203806538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIEL J DECKER PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 746
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSCOMMON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048653
ReturnHeader/PreparerPersonGrp/PhoneNum09892758831
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J DECKER CPA
ReturnHeader/ReturnTs02018-09-10T12:27:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.