Liabilities / Assets
71st percentile
Higher debt load relative to assets than 71% of similar nonprofits.
Center for Community Based Enterprise Inc.
990 • Fiscal year 2018 • EIN 26-1336414
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.17x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
91st percentile
Faster asset growth than 91% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Balance Sheet
Assets
Up$559,488
Up $221,650 (+66%) from 2017
Net Assets
Up$463,719
Up $257,705 (+125%) from 2017
Liabilities
Down$95,769
Down $36,055 (-27%) from 2017
Revenue And Expenses
Revenue
Up$578,960
Up $42,482 (+7.9%) from 2017
Expenses
Down$321,255
Down $140,268 (-30%) from 2017
Net Income
Up$257,705
Up $182,750 (+244%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2017 to Sep 30, 2018
- Signed
- Aug 13, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $578,960
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $139,291 | $379,502 | ▲ $240,211 |
| Accounts Receivable | $97,224 | $93,074 | ▼ $4,150 |
| Savings and Temporary Cash Investments | $95,671 | $84,259 | ▼ $11,412 |
| Prepaid Expenses and Deferred Charges | $5,217 | $2,218 | ▼ $2,999 |
| Inventories for Sale or Use | $435 | $435 | → $0 |
| Total Assets | $337,838 | $559,488 | ▲ $221,650 |
| Liabilities | |||
| Escrow Account Liability | $95,671 | $84,259 | ▼ $11,412 |
| Accounts Payable and Accrued Expenses | $36,153 | $11,510 | ▼ $24,643 |
| Total Liabilities | $131,824 | $95,769 | ▼ $36,055 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $115,228 | $463,719 | ▲ $348,491 |
| Temporarily Rstr Net Assets | $90,786 | - | - |
| Total Net Assets Fund Balance | $206,014 | $463,719 | ▲ $257,705 |
| Total Liabilities and Net Assets / Fund Balance | $337,838 | $559,488 | ▲ $221,650 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Deborah Groban Olson | Executive Di |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $451,770
- Program Service Revenue
- $125,940
- Investment Income
- $0
- Other Revenue
- $1,250
- All Other Contributions
- $451,770
- Change in Net Assets
- $257,705
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $305,787 |
| Salaries, Compensation, and Employee Benefits | $15,468 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | $218,312 | $37,024 | - | $255,336 |
| Office Expenses | $10,846 | $10,988 | - | $21,834 |
| Fees for Services Other | $8,466 | $8,981 | - | $17,447 |
| Other Salaries and Wages | $15,468 | - | - | $15,468 |
| Occupancy | $600 | $5,400 | - | $6,000 |
| Insurance | $1,658 | $1,357 | - | $3,015 |
| Travel | $1,720 | - | - | $1,720 |
| Information Technology | $239 | $196 | - | $435 |
| Total Functional Expenses | $257,309 | $63,946 | $0 | $321,255 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Ocie Irons | Exec Director | Contractor | No | $68,750 |
| Karen Tylerruiz | Board Member | Contractor | No | $47,500 |
| - | Board Liaison | Contractor | No | $23,000 |
| Deborah Olson | Board Chair | Legal/contractor 50 | No | $21,906 |
| - | CFO | Contractor | No | $19,598 |
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
- Yes
- 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 2
“Attorney board chair corporate counsel and member”
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
- Terry Lewis
- Title
- CFO
- Phone
- 3134295053
- Signed
- 2019-08-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Deborah Groban Olson
- Voting Board Members
- 5
- Independent Board Members
- 0
- Employees
- 2
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
“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.”
Form 990, Page 2, Part III, Line 4D
“C2be defines community-based enterprises, or "cbes," as sustainable, locally rooted businesses that provide community benefit (particularly equity ownership for workers and producers), pay living wages and share resources to help each other grow. Our definition of a cbe purposefully includes but is not limited to cooperatives. We work to strengthen cbes by connecting them to business know-how and legal services, including feasibility studies, business planning, marketing, succession planning, incorporation documents (i.e., articles and bylaws) and necssary contracts. In addition, c2be provides training for members and /or employees who are new to their roles as owners to 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.”
Raw XML Appendix307 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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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 93074 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 379502 |
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| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 95671 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 84259 |
| IRS990/ExpenseAmt | 0 | 255193 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 37024 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 218312 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 255336 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8981 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 8466 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 17447 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 578960 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
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| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 239 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 435 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1357 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1658 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3015 |
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| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 25 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | C2BE DEFINES COMMUNITY-BASED ENTERPRISES, OR "CBES," AS SUSTAINABLE, LOCALLY ROOTED BUSINESSES THAT PROVIDE COMMUNITY BENEFIT (PARTICULARLY EQUITY OWNERSHIP FOR WORKERS AND PRODUCERS), PAY LIVING WAGES AND SHARE RESOURCES TO HELP EACH OTHER GROW. OUR DEFINITION OF A CBE PURPOSEFULLY INCLUDES BUT IS NOT LIMITED TO COOPERATIVES. WE WORK TO STRENGTHEN CBES BY CONNECTING THEM TO BUSINESS KNOW-HOW AND LEGAL SERVICES, INCLUDING FEASIBILITY STUDIES, BUSINESS PLANNING, MARKETING, SUCCESSION PLANNING, INCORPORATION DOCUMENTS (I.E., ARTICLES AND BYLAWS) AND NECSSARY CONTRACTS. IN ADDITION, C2BE PROVIDES TRAINING FOR MEMBERS AND /OR EMPLOYEES WHO ARE NEW TO THEIR ROLES AS OWNERS TO 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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/ExplanationTxt | 2 | C2BE DEFINES COMMUNITY-BASED ENTERPRISES, OR "CBES," AS SUSTAINABLE, LOCALLY ROOTED BUSINESSES THAT PROVIDE COMMUNITY BENEFIT (PARTICULARLY EQUITY OWNERSHIP FOR WORKERS AND PRODUCERS), PAY LIVING WAGES AND SHARE RESOURCES TO HELP EACH OTHER GROW. OUR DEFINITION OF A CBE PURPOSEFULLY INCLUDES BUT IS NOT LIMITED TO COOPERATIVES. WE WORK TO STRENGTHEN CBES BY CONNECTING THEM TO BUSINESS KNOW-HOW AND LEGAL SERVICES, INCLUDING FEASIBILITY STUDIES, BUSINESS PLANNING, MARKETING, SUCCESSION PLANNING, INCORPORATION DOCUMENTS (I.E., ARTICLES AND BYLAWS) AND NECSSARY CONTRACTS. IN ADDITION, C2BE PROVIDES TRAINING FOR MEMBERS AND /OR EMPLOYEES WHO ARE NEW TO THEIR ROLES AS OWNERS TO 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ATTORNEY BOARD CHAIR CORPORATE COUNSEL AND MEMBER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | MANAGEMENT REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/WebsiteAddressTxt | 0 | WWW.C2BE.ORG |
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| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRY LEWIS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3134295053 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-08-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CENTER FOR COMMUNITY BASED |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ENTERPRISE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CENT |
| ReturnHeader/Filer/EIN | 0 | 261336414 |
| ReturnHeader/Filer/PhoneNum | 0 | 3134295053 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4605 CASS AVE SUITE 201 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DETROIT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
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| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 73.144.177.88 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-08-14 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 15:09:07 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383392086 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RINGO & ASSOC PC CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5820 N CANTON CENTER DR STE 165 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CANTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 481872683 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2487352407 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2019-08-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTINE RINGO CPA CFF |
| ReturnHeader/ReturnTs | 0 | 2019-08-14T15:09:07-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-09-30 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $559,488
- Liabilities
- $95,769
- Net assets
- $463,719
- Revenue
- $578,960
- Expenses
- $321,255
- Net income
- $257,705