Civic Intelligence

Center for Community Based Enterprise Inc.

990 • Fiscal year 2017 • EIN 26-1336414

Oct 01, 2016 to Sep 30, 2017 • Filed on Jun 18, 2018

Organization ProfileWWW.C2BE.ORG
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

81st percentile

0.39x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.25x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

96th percentile

158%

Faster asset growth than 96% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

75%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$337,838

Up $206,779 (+158%) from 2016

Net Assets

Up

$206,014

Up $74,955 (+57%) from 2016

Liabilities

Up

$131,824

Up $131,824 from 2016

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin71st percentile

Revenue

Up

$536,478

Up $230,512 (+75%) from 2016

Expenses

Up

$461,523

Up $234,837 (+104%) from 2016

Net Income

Down

$74,955

Down $4,325 (-5.5%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth96th percentile

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

2017

Assets$337,838
Liabilities$131,824
Net Assets$206,014
Open 2017 Filing

Operations Trend

Revenue Growth90th percentile

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

2017

Revenue$536,478
Expenses$461,523
Net Income$74,955
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jun 18, 2018
Return Version
2016v3.1
Gross Receipts
$536,478
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$73,889$139,291▲ $65,402
Pledges and Grants Receivable$55,833$97,224▲ $41,391
Savings and Temporary Cash Investments-$95,671-
Prepaid Expenses and Deferred Charges$975$5,217▲ $4,242
Inventories for Sale or Use$362$435▲ $73
Total Assets$131,059$337,838▲ $206,779
Liabilities
Other Liabilities-$95,671-
Accounts Payable and Accrued Expenses-$36,153-
Total Liabilities$0$131,824▲ $131,824
Net Assets / Fund Balance
Unrestricted Net Assets$131,059$115,228▼ $15,831
Permanently Rstr Net Assets-$90,786-
Total Net Assets Fund Balance$131,059$206,014▲ $74,955
Total Liabilities and Net Assets / Fund Balance$131,059$337,838▲ $206,779
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
Michael FriedmanChair
Alicia FarrisDirector
Erica RaleighDirector
Halima CasselsDirector
Hassan BazziDirector
Judith Wheeler WilliamsDirector
Nancy JonesDirector
Rev Barry RandolphDirector
Robert HoffDirector
Steve DubbDirector
Deborah Groban OlsonCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$358,157
Program Service Revenue
$178,321
Investment Income
$0
Other Revenue
$0
All Other Contributions
$358,157
Change in Net Assets
$74,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$456,900
Salaries, Compensation, and Employee Benefits$4,623
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$318,328$53,986-$372,314
Fees for Services Other$8,000$21,298-$29,298
Office Expenses$14,539$12,904-$27,443
Other Expenses$9,718$2,429-$12,147
Travel$6,230--$6,230
Occupancy$606$5,456-$6,062
Other Salaries and Wages$4,623--$4,623
Insurance$1,224$1,002-$2,226
Information Technology$649$531-$1,180
Total Functional Expenses$363,917$97,606$0$461,523
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency/fiduciary Obligation$95,671
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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

“Management reviews the form 990 and a copy is provided to each member of the board of directors”

Form 990, Page 6, Part VI, Line 12C

“The organization's conflict of interest policy applies to 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. Interest 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, Page 6, Part VI, 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
Deborah Groban Olson
Title
CEO
Phone
3134295053
Signed
2018-06-18

Organization Details

Principal Officer
Deborah Groban Olson
Voting Board Members
11
Independent Board Members
10
Employees
1

Preparer

Firm
Ringo & Assoc Pc Cpas
Address
5820 N CANTON CENTER DR STE 165, CANTON, MI 48187-2683
Preparer
Christine Ringo CPA Cff
Phone
2487352407
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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”

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

“Understand their companies' finances, products, services and markets. C2be also plans to launch a co-op shared equity loan fund, in order to provide "patient seed captial" to finance start-up cooperatives and cbes.”

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AGENCY/FIDUCIARY OBLIGATION
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNDERSTAND THEIR COMPANIES' FINANCES, PRODUCTS, SERVICES AND MARKETS. C2BE ALSO PLANS TO LAUNCH A CO-OP SHARED EQUITY LOAN FUND, IN ORDER TO PROVIDE "PATIENT SEED CAPTIAL" TO FINANCE START-UP COOPERATIVES AND CBES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO 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. INTEREST 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/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0363917
IRS990/TotalFunctionalExpensesGrp/TotalAmt0461523
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0337838
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IRS990/TravelGrp/TotalAmt06230
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IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnrestrictedNetAssetsGrp/EOYAmt0115228
IRS990/USAddress/AddressLine1Txt04605 CASS AVE STE 201
IRS990/USAddress/CityNm0DETROIT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048201
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.C2BE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH GROBAN OLSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03134295053
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-18
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
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC1BF94132994927F6DD9EC4F01B13330D21A37D
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383392086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RINGO & ASSOC PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05820 N CANTON CENTER DR STE 165
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0481872683
ReturnHeader/PreparerPersonGrp/PhoneNum02487352407
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE RINGO CPA CFF
ReturnHeader/ReturnTs02018-08-14T15:20:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$337,838
Liabilities
$131,824
Net assets
$206,014
Revenue
$536,478
Expenses
$461,523
Net income
$74,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.34$0.74$0.41$1.70$2.45$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$1.72$0.34$1.73$3.42$1.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$2.27$2.04$2.68$2.22$0.46
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$2.53$1.60$2.24$3.24$0.99
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.98$2.59$3.81$3.24$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.86$0.84$2.02$1.07$3.69$2.62
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.59$0.96$4.64$5.79$3.21$2.58
2017Detailed filing. Detailed filing data is available for this year.$3.38$1.32$2.06$5.36$4.62$0.75
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$3.06$2.27$0.79
2015Detailed filing. Detailed filing data is available for this year.$0.58$0.06$0.52$1.45$0.77$0.69