Civic Intelligence

Center for Community Based Enterprise Inc.

990 • Fiscal year 2020 • EIN 26-1336414

Oct 01, 2019 to Sep 30, 2020 • Filed on Aug 13, 2021

Organization ProfileWWW.C2BE.ORG
4605 Cass Ave Ste 201Detroit, MI 48202

(313) 429-5053

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.27x

Higher debt load relative to assets than 83% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

85th percentile

0.26x

Higher debt load relative to revenue than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

64th percentile

15%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

97th percentile

$90,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 23.6% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

70th percentile

25%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

97th percentile

256%

Faster revenue growth than 97% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$356,863

Up $70,667 (+25%) from 2019

Net Assets

Up

$258,985

Up $57,179 (+28%) from 2019

Liabilities

Up

$97,878

Up $13,488 (+16%) from 2019

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin64th percentile

Revenue

Up

$380,925

Up $273,975 (+256%) from 2019

Expenses

Down

$323,746

Down $45,117 (-12%) from 2019

Net Income

Up

$57,179

Up $319,092 (+122%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2020

Assets$356,863
Liabilities$97,878
Net Assets$258,985
Open 2020 Filing

Operations Trend

Revenue Growth97th 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

2020

Revenue$380,925
Expenses$323,746
Net Income$57,179
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Aug 13, 2021
Return Version
2019v5.0
Gross Receipts
$380,925
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$189,926$264,803▲ $74,877
Savings and Temporary Cash Investments$83,790$90,067▲ $6,277
Accounts Receivable$10,142--
Prepaid Expenses and Deferred Charges$1,903$1,558▼ $345
Inventories for Sale or Use$435$435→ $0
Total Assets$286,196$356,863▲ $70,667
Liabilities
Escrow Account Liability$83,790$90,087▲ $6,297
Accounts Payable and Accrued Expenses$600$7,791▲ $7,191
Total Liabilities$84,390$97,878▲ $13,488
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$201,806$258,985▲ $57,179
Total Net Assets Fund Balance$201,806$258,985▲ $57,179
Total Liabilities and Net Assets / Fund Balance$286,196$356,863▲ $70,667
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Karen Tyler-ruizExecutive DiFT$90,000$90,000
Revenue and Support

Revenue Composition

Contributions and Grants
$372,226
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$8,699
All Other Contributions
$372,226
Change in Net Assets
$57,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,151
Salaries, Compensation, and Employee Benefits$120,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$145,864$9,415-$155,279
Current Officers, Directors, Trustees, and Key Employees$90,000--$90,000
Other Salaries and Wages$30,595--$30,595
Office Expenses$3,902$25,938-$29,840
Occupancy$960$8,640-$9,600
Information Technology$1,931$1,580-$3,511
Insurance$1,671$1,368-$3,039
Travel$1,882--$1,882
Total Functional Expenses$276,805$46,941$0$323,746
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Deborah OlsonFormer BoardLegal/contractor 50No$25,500
-Former BoardContractorNo$23,000
-Former DirectorContractorNo$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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 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 STE 201, DETROIT, MI 48202
Doing Business As
C2be

Signing Officer

Name
Karen Tyler-ruiz
Title
Executive Director
Phone
3134295053
Signed
2021-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Tyler-ruiz
Voting Board Members
8
Independent Board Members
0
Employees
1

Preparer

Firm
Ringo & Assoc Pc Cpas
Address
340 N MAIN ST STE 209, PLYMOUTH, MI 48170
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

“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.”

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.”

Form 990, Part IX, Line 11G

“Professional fees 4,058 6,269 0 training and educ 10,322 2,580 0 outside services 3,335 566 0 client services 128,149 0 0 total 145,864 9,415 0”

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 1B

“C2be acts as fiscal agent for grants: a) for purposes that fall within its 501(c)(3) charter b) from publicly supported 501(c)(3) grantors c) to non-exempt organizations or individuals who are grant recipients and enter into fiscal agency agreements with c2be”

Raw XML Appendix294 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0600
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt07791
IRS990/AccountsReceivableGrp/BOYAmt010142
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO FACILITATE ECONOMIC EMPOWERMENT IN DETROIT THROUGH THE DEVELOPMENT OF SHARED ASSETS AND COMMUNITY-BASED ENTERPRISE.
IRS990/AllOtherContributionsAmt0372226
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0C2BE
IRS990/BooksInCareOfDetail/PhoneNum03019380923
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04605 CASS AVE SUITE 201
IRS990/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0true
IRS990/CashNonInterestBearingGrp/BOYAmt0189926
IRS990/CashNonInterestBearingGrp/EOYAmt0264803
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt090000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt090000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0372226
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0203151
IRS990/CYOtherRevenueAmt08699
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt057179
IRS990/CYSalariesCompEmpBnftPaidAmt0120595
IRS990/CYTotalExpensesAmt0323746
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0380925
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0C2BE 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0C2BE
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountLiabilityGrp/BOYAmt083790
IRS990/EscrowAccountLiabilityGrp/EOYAmt090087
IRS990/ExpenseAmt0134999
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09415
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0145864
IRS990/FeesForServicesOtherGrp/TotalAmt0155279
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0KAREN TYLER-RUIZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt090000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0380925
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01580
IRS990/InformationTechnologyGrp/ProgramServicesAmt01931
IRS990/InformationTechnologyGrp/TotalAmt03511
IRS990/InsuranceGrp/ManagementAndGeneralAmt01368
IRS990/InsuranceGrp/ProgramServicesAmt01671
IRS990/InsuranceGrp/TotalAmt03039
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0435
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0435
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0201806
IRS990/NetAssetsOrFundBalancesEOYAmt0258985
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0201806
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0258985
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08640
IRS990/OccupancyGrp/ProgramServicesAmt0960
IRS990/OccupancyGrp/TotalAmt09600
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025938
IRS990/OfficeExpensesGrp/ProgramServicesAmt03902
IRS990/OfficeExpensesGrp/TotalAmt029840
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08699
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08699
IRS990/OtherRevenueTotalAmt08699
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt030595
IRS990/OtherSalariesAndWagesGrp/TotalAmt030595
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01903
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01558
IRS990/PrincipalOfficerNm0KAREN TYLER-RUIZ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0C2BE 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.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0141806
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0104565
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0313881
IRS990/PYOtherRevenueAmt02385
IRS990/PYRevenuesLessExpensesAmt0-261913
IRS990/PYSalariesCompEmpBnftPaidAmt054982
IRS990/PYTotalExpensesAmt0368863
IRS990/PYTotalRevenueAmt0106950
IRS990/ReconcilationRevenueExpnssAmt057179
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt083790
IRS990/SavingsAndTempCashInvstGrp/EOYAmt090067
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0372226
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0104565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0451770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0928561
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0138274
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0928561
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0372226
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0104565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0451770
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0928561
IRS990ScheduleA/TotalSupportAmt0928561
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AdditionsDuringYearAmt081228
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/BeginningBalanceAmt083789
IRS990ScheduleD/DistributionsDuringYearAmt074950
IRS990ScheduleD/EndingBalanceAmt090067
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0C2BE ACTS AS FISCAL AGENT FOR GRANTS: A) FOR PURPOSES THAT FALL WITHIN ITS 501(C)(3) CHARTER B) FROM PUBLICLY SUPPORTED 501(C)(3) GRANTORS C) TO NON-EXEMPT ORGANIZATIONS OR INDIVIDUALS WHO ARE GRANT RECIPIENTS AND ENTER INTO FISCAL AGENCY AGREEMENTS WITH C2BE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 1B
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ATTORNEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1ATTORNEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DEBORAH OLSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FORMER DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FORMER BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt110000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt223000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL/CONTRACTOR 50
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONTRACTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2CONTRACTOR
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/ExplanationTxt1C2BE 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/ExplanationTxt2C2BE 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/ExplanationTxt3MANAGEMENT REVIEWS THE FORM 990 AND A COPY IS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PROFESSIONAL FEES 4,058 6,269 0 TRAINING AND EDUC 10,322 2,580 0 OUTSIDE SERVICES 3,335 566 0 CLIENT SERVICES 128,149 0 0 TOTAL 145,864 9,415 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0286196
IRS990/TotalAssetsEOYAmt0356863
IRS990/TotalAssetsGrp/BOYAmt0286196
IRS990/TotalAssetsGrp/EOYAmt0356863
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0372226
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046941
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0276805
IRS990/TotalFunctionalExpensesGrp/TotalAmt0323746
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt084390
IRS990/TotalLiabilitiesEOYAmt097878
IRS990/TotalLiabilitiesGrp/BOYAmt084390
IRS990/TotalLiabilitiesGrp/EOYAmt097878
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0201806
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0258985
IRS990/TotalOtherProgSrvcExpenseAmt0141806
IRS990/TotalProgramServiceExpensesAmt0276805
IRS990/TotalReportableCompFromOrgAmt090000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08699
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0380925
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0286196
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0356863
IRS990/TravelGrp/ProgramServicesAmt01882
IRS990/TravelGrp/TotalAmt01882
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt04605 CASS AVE SUITE 1
IRS990/USAddress/CityNm0DETROIT
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.C2BE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN TYLER-RUIZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03134295053
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-13
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 STE 201
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048202
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383392086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RINGO & ASSOC PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0340 N MAIN ST STE 209
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048170
ReturnHeader/PreparerPersonGrp/PhoneNum02487352407
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTINE RINGO CPA CFF
ReturnHeader/ReturnTs02021-08-16T12:34:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-10-01
ReturnHeader/TaxPeriodEndDt02020-09-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$356,863
Liabilities
$97,878
Net assets
$258,985
Revenue
$380,925
Expenses
$323,746
Net income
$57,179
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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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