Civic Intelligence

Roscommon Columbian Building Inc

990 • Fiscal year 2016 • EIN 23-7437915

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 05, 2016

PO Box 695Roscommon, MI 48653

(989) 275-8831

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.15x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • 501(c)2 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

1.28x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)2 • <$500k nonprofits • Source year 2016

Net Margin

63rd percentile

16%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)2 • <$500k nonprofits • Source year 2016

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

2016 filings • 501(c)2 • <$500k nonprofits • Source year 2016

Asset Growth

62nd percentile

0.6%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)2 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

-0.5%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)2 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$268,547

Up $1,717 (+0.6%) from 2015

Net Assets

Up

$228,065

Up $5,082 (+2.3%) from 2015

Liabilities

Down

$40,482

Down $3,365 (-7.7%) from 2015

Revenue

Down

$31,575

Down $145 (-0.5%) from 2015

Expenses

Down

$26,493

Down $1,936 (-6.8%) from 2015

Net Income

Up

$5,082

Up $1,791 (+54%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$268,547
Liabilities$40,482
Net Assets$228,065

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$31,575
Expenses$26,493
Net Income$5,082
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 5, 2016
Return Version
2015v2.1
Gross Receipts
$31,575
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$788$2,505▲ $1,717
Total Assets$266,830$268,547▲ $1,717
Liabilities
Other Liabilities$43,847$40,482▼ $3,365
Total Liabilities$43,847$40,482▼ $3,365
Net Assets / Fund Balance
Unrestricted Net Assets$222,983$228,065▲ $5,082
Total Net Assets Fund Balance$222,983$228,065▲ $5,082
Total Liabilities and Net Assets / Fund Balance$266,830$268,547▲ $1,717

Asset Categories

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

Board Members and Trustees

NameTitle
Thomas CharlestonPresident
Patrick Mattingly JrSecretary
Patrick Mattingly JrTreasurer
THOMAS O'BRIENVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$4,675
Program Service Revenue
$26,900
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,675
Change in Net Assets
$5,082
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,493
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-$3,783-$3,783
Interest-$2,366-$2,366
Total Functional Expenses$0$26,493$0$26,493
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$40,482
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
Thomas Charleston
Title
President
Signed
2016-10-05

Organization Details

Principal Officer
Thomas Charleston
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 Appendix236 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
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IRS990/BooksInCareOfDetail/PhoneNum09892758831
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt031575
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt02366
IRS990/InterestGrp/TotalAmt02366
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0266042
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0266042
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IRS990/LoanOutstandingInd0false
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IRS990/OperateHospitalInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-05
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ReturnHeader/Filer/EIN0237437915
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ReturnHeader/PreparerPersonGrp/PhoneNum09892758831
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL J DECKER CPA
ReturnHeader/ReturnTs02016-10-31T15:42:11-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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Filings