Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
EIN 23-7437915 • 501(c)2 • Roscommon, MI
Profile
Provide and maintain a meeting facility for its members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
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
Most recent year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide and maintain a meeting facility for its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $266,042 | - | - |
| Name | Title |
|---|---|
| Kevin Sherman | President |
| Donald V Croff | Secretary |
| Patrick Mattingly Jr | Treasurer |
| THOMAS O'BRIEN | Vice-preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $21,209 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Chemical Bank Mortgage | $33,145 |
“No review was or will be conducted.”
“No documents available to the public”
“Provide and maintain a meeting place for its members.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE AND MAINTAIN A MEETING FACILITY FOR ITS MEMBERS. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1118 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1118 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DANIEL J DECKER CPA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9892758831 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 746 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ROSCOMMON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 48653 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1923 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1935 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 21209 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 24994 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 3785 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 21209 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 24994 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEVIN SHERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOMAS O'BRIEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PATRICK MATTINGLY JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DONALD V CROFF |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 24994 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1964 |
| IRS990/InterestGrp/TotalAmt | 0 | 1964 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 266042 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 266042 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 266042 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PROVIDE AND MAINTAIN A MEETING FACILITY FOR ITS MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 231047 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 234832 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROPERTY TAXES |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | INSURANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6630 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5411 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3686 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 2400 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6630 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5411 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3686 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2400 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 36918 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 33145 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | KEVIN SHERMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531120 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REAL PROPERTY RENTAL |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 24994 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 24994 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 22498 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25480 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2982 |
| IRS990/PYTotalExpensesAmt | 0 | 22498 |
| IRS990/PYTotalRevenueAmt | 0 | 25480 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 3785 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 266042 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 266042 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 33145 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CHEMICAL BANK MORTGAGE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 266042 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 33145 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROVIDE AND MAINTAIN A MEETING PLACE FOR ITS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 267965 |
| IRS990/TotalAssetsEOYAmt | 0 | 267977 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 267965 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 267977 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21209 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 21209 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 36918 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 33145 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 36918 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 33145 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 231047 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 234832 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 24994 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 24994 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 24994 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 267965 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 267977 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 231047 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 234832 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN SHERMAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-08-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ROSCOMMON COLUMBIAN BUILDING INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ROSC |
| ReturnHeader/Filer/EIN | 0 | 237437915 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 695 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ROSCOMMON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 48653 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | E9B9B1EF3AF3C3CD70715B4F464F91AD4CCA2441 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E9B9B1EF3AF3C3CD70715B4F464F91AD4CCA2441 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 172.222.61.37 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-09-10 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 11:27:24 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203806538 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DANIEL J DECKER PC CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 746 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ROSCOMMON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 48653 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9892758831 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-09-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL J DECKER CPA |
| ReturnHeader/ReturnTs | 0 | 2018-09-10T12:27:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-06-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
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