Civic Intelligence

Center for Community Based Enterprise Inc.

990 • Fiscal year 2016 • EIN 26-1336414

Oct 01, 2015 to Sep 30, 2016 • Filed on Mar 22, 2017

4605 Cass Ave Suite 201Detroit, MI 48202

(313) 429-5053

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

82nd percentile

26%

Higher net margin than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$49,903

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

93rd percentile

126%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

110%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$131,059

Up $73,117 (+126%) from 2015

Net Assets

Up

$131,059

Up $79,280 (+153%) from 2015

Liabilities

Down

$0

Down $6,163 (-100%) from 2015

Revenue

Up

$305,966

Up $160,532 (+110%) from 2015

Expenses

Up

$226,686

Up $149,798 (+195%) from 2015

Net Income

Up

$79,280

Up $10,734 (+16%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2015: $57,942Liabilities 2015: $6,163Net Assets 2015: $51,7792015Assets 2016: $131,059Liabilities 2016: $0Net Assets 2016: $131,0592016Assets 2017: $337,838Liabilities 2017: $131,824Net Assets 2017: $206,0142017Assets 2018: $559,488Liabilities 2018: $95,769Net Assets 2018: $463,7192018Assets 2019: $286,196Liabilities 2019: $84,390Net Assets 2019: $201,8062019Assets 2020: $356,863Liabilities 2020: $97,878Net Assets 2020: $258,9852020Assets 2021: $412,641Liabilities 2021: $253,110Net Assets 2021: $159,5312021Assets 2022: $430,669Liabilities 2022: $226,993Net Assets 2022: $203,6762022Assets 2023: $206,136Liabilities 2023: $171,963Net Assets 2023: $34,1732023Assets 2024: $33,762Liabilities 2024: $74,296Net Assets 2024: -$40,5342024

Highlighted filing

2016

Assets$131,059
Liabilities$0
Net Assets$131,059

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2015: $145,434Expenses 2015: $76,888Net Income 2015: $68,5462015Revenue 2016: $305,966Expenses 2016: $226,686Net Income 2016: $79,2802016Revenue 2017: $536,478Expenses 2017: $461,523Net Income 2017: $74,9552017Revenue 2018: $578,960Expenses 2018: $321,255Net Income 2018: $257,7052018Revenue 2019: $106,950Expenses 2019: $368,863Net Income 2019: -$261,9132019Revenue 2020: $380,925Expenses 2020: $323,746Net Income 2020: $57,1792020Revenue 2021: $224,050Expenses 2021: $323,504Net Income 2021: -$99,4542021Revenue 2022: $268,298Expenses 2022: $222,126Net Income 2022: $46,1722022Revenue 2023: $172,759Expenses 2023: $342,262Net Income 2023: -$169,5032023Revenue 2024: $169,962Expenses 2024: $244,669Net Income 2024: -$74,7072024

Highlighted filing

2016

Revenue$305,966
Expenses$226,686
Net Income$79,280
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Mar 22, 2017
Return Version
2015v3.0
Gross Receipts
$305,966
Mission and Program Overview

Mission

The center for community-based enterprise (c2be) is a detroit-based non- profit organization working to create living-wage jobs through worker- ownership in all its forms. We provide legal help, technical assisance, education and collaboration to individuals interested

To facilitate economic empowerment in detroit through the development of shared assets and community-based enterprise.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,580$73,889▲ $16,309
Pledges and Grants Receivable-$55,833-
Prepaid Expenses and Deferred Charges-$975-
Inventories for Sale or Use$362$362→ $0
Total Assets$57,942$131,059▲ $73,117
Liabilities
Accounts Payable and Accrued Expenses$6,163$0▼ $6,163
Total Liabilities$6,163$0▼ $6,163
Net Assets / Fund Balance
Unrestricted Net Assets$51,779$131,059▲ $79,280
Total Net Assets Fund Balance$51,779$131,059▲ $79,280
Total Liabilities and Net Assets / Fund Balance$57,942$131,059▲ $73,117
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah Groban OlsonExecutive DirectorPT$49,903$49,903
Halima CasselsDIRECTOR; COMMUNITY COORDINATORPT$10,800$10,800

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$305,310
Program Service Revenue
$656
Investment Income
$0
Other Revenue
$0
All Other Contributions
$305,310
Change in Net Assets
$79,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,225
Salaries, Compensation, and Employee Benefits$104,461
Total Fundraising Expense$15,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$68,579$20,000$15,882$104,461
Fees for Services Other$63,768$8,234-$72,002
Conferences and Meetings$18,953--$18,953
Travel$11,327$596-$11,923
Office Expenses$5,703$2,109-$7,812
Occupancy$5,100$900-$6,000
Fees for Services Accounting-$2,250-$2,250
Insurance-$1,809-$1,809
Other Expenses-$1,011-$1,011
Information Technology$409$56-$465
Total Functional Expenses$173,839$36,965$15,882$226,686
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Management reviews the form 990 and a copy is provided to each member of the board of directors prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The organization's conflict of interest policy applies all "interested persons" which includes the board of directors and employees. On an annual basis, interested persons review the conflict of interest policy and affirm their receipt and compliance with the policy. Interested persons are also expected to disclose potential conflicts as they arise. Interested persons may not vote on involved transactions and may be excluded from any discussion, except to disclose material facts and respond to questions.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Center for Community Based
EIN
26-1336414
Phone
3134295053
Address
4605 CASS AVE SUITE 201, DETROIT, MI 48202
Doing Business As
C2be

Signing Officer

Name
Betsy Aretz
Title
Executive Director
Phone
3134295053
Signed
2017-03-22

Organization Details

Principal Officer
Deborah Groban Olson
Formed
2007
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
19
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Indepedent contractor fees: program service expenses 63,768. Management and general expenses 8,234. Fundraising expenses 0. Total expenses 72,002.

Raw XML Appendix374 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.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt022000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0543737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt058
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0151
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0599
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.23550
IRS990ScheduleA/PublicSupportPY170Pct00.42170
IRS990ScheduleA/PublicSupportTotal170Amt0128178
IRS990ScheduleA/SubstantialContributorsTotAmt0415559
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0305966
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0145425
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt054346
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt022000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0543737
IRS990ScheduleA/TotalSupportAmt0544337
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES ALL "INTERESTED PERSONS" WHICH INCLUDES THE BOARD OF DIRECTORS AND EMPLOYEES. ON AN ANNUAL BASIS, INTERESTED PERSONS REVIEW THE CONFLICT OF INTEREST POLICY AND AFFIRM THEIR RECEIPT AND COMPLIANCE WITH THE POLICY. INTERESTED PERSONS ARE ALSO EXPECTED TO DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE. INTERESTED PERSONS MAY NOT VOTE ON INVOLVED TRANSACTIONS AND MAY BE EXCLUDED FROM ANY DISCUSSION, EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INDEPEDENT CONTRACTOR FEES: PROGRAM SERVICE EXPENSES 63,768. MANAGEMENT AND GENERAL EXPENSES 8,234. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 72,002.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt057942
IRS990/TotalAssetsEOYAmt0131059
IRS990/TotalAssetsGrp/BOYAmt057942
IRS990/TotalAssetsGrp/EOYAmt0131059
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0305310
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015882
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036965
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173839
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226686
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06163
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt06163
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051779
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0131059
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173839
IRS990/TotalProgramServiceRevenueAmt0656
IRS990/TotalReportableCompFromOrgAmt060703
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0656
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305966
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057942
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0131059
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0596
IRS990/TravelGrp/ProgramServicesAmt011327
IRS990/TravelGrp/TotalAmt011923
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt051779
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0131059
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04605 CASS AVE SUITE 201
IRS990/USAddress/CityNm0DETROIT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048202
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.C2BE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BETSY ARETZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03134295053
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR COMMUNITY BASED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENTERPRISE INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0261336414
ReturnHeader/Filer/PhoneNum03134295053
ReturnHeader/Filer/USAddress/AddressLine1Txt04605 CASS AVE SUITE 201
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048202
ReturnHeader/ReturnTs02017-03-22T11:20:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

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