Civic Intelligence

Napoleon Community Benefit Fund Inc

EIN 35-2191255 • 501(c)3 • Napoleon, MI

Profile

To assist in the acquisition, construction, improvement, repair or furnishing of community projects within the napoleon community area. These projects include, but are not limited to, parks, playgrounds, swimming pools, and other recreational facilities and equipment to assist the needy and to engage in similar activities with respect to projects that are suitable for the presentation and preservation of matters of historical and cultural interest.

PO Box 142Napoleon, MI 49261-0142

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

97th percentile

87%

Higher net margin than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

7.2%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

59th percentile

5.9%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$402,564

Up $52,128 (+15%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$402,564

Up $52,128 (+15%) from 2022

Revenue

Up

$23,125

Up $2,503 (+12%) from 2022

Expenses

Down

$3,004

Down $4,763 (-61%) from 2022

Net Income

Up

$20,121

Up $7,266 (+57%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2010: $310,975Net Assets 2010: $310,9752010Assets 2012: $320,471Net Assets 2012: $320,4712012Assets 2014: $334,878Net Assets 2014: $334,8782014Assets 2016: $329,174Net Assets 2016: $329,1742016Assets 2017: $361,275Liabilities 2017: $0Net Assets 2017: $361,2752017Assets 2018: $321,212Liabilities 2018: $0Net Assets 2018: $321,2122018Assets 2019: $359,254Liabilities 2019: $0Net Assets 2019: $359,2542019Assets 2020: $356,725Liabilities 2020: $0Net Assets 2020: $356,7252020Assets 2022: $350,436Liabilities 2022: $0Net Assets 2022: $350,4362022Assets 2024: $402,564Liabilities 2024: $0Net Assets 2024: $402,5642024

Highlighted filing

2024

Assets$402,564
Liabilities$0
Net Assets$402,564

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0-$10KRevenue 2010: $4,592Expenses 2010: $1,189Net Income 2010: $3,4032010Revenue 2012: $3,207Expenses 2012: $3,631Net Income 2012: -$4242012Revenue 2014: $17,758Expenses 2014: $18,299Net Income 2014: -$5412014Revenue 2016: $10,165Expenses 2016: $7,659Net Income 2016: $2,5062016Revenue 2017: $13,186Expenses 2017: $8,538Net Income 2017: $4,6482017Revenue 2018: $19,941Expenses 2018: $21,386Net Income 2018: -$1,4452018Revenue 2019: $12,536Expenses 2019: $16,005Net Income 2019: -$3,4692019Revenue 2020: $6,351Expenses 2020: $1,415Net Income 2020: $4,9362020Revenue 2022: $20,622Expenses 2022: $7,767Net Income 2022: $12,8552022Revenue 2024: $23,125Expenses 2024: $3,004Net Income 2024: $20,1212024

Highlighted filing

2024

Revenue$23,125
Expenses$3,004
Net Income$20,121

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$66,983
Mission and Program Overview

Mission

To assist in the acquisition, construction, improvement, repair or furnishing of community projects within the napoleon community area. These projects include, but are not limited to, parks, playgrounds, swimming pools, and other recreational facilities and equipment to assist the needy and to engage in similar activities with respect to projects that are suitable for the presentation and preservation of matters of historical and cultural interest.

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
COMMUNITY PROJECTS UNDERTAKEN TO IMPROVE THE QUALITY OF LIFE IN THE NAPOLEON COMMUNITY. THIS INCLUDED THE SUPPORT OF EDUCATIONAL AND COMMUNITY PROGRAMS-$2,174
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GARY MORRILLVice President-$0--
VERN UPDIKESecretary-$0--
KENNETH BOSTEDORTreasurer-$0--
GARY BABCOCKDirector-$0--
MICHAEL COXDirector-$0--
KAY MYKALADirector-$0--
KARMEN TALLMANDirector-$0--
THOMAS WILSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Napoleon Community Benefit Fund Inc
EIN
35-2191255
In Care Of
% GARY MORRILL
Phone
5175364702
Address
PO BOX 142, NAPOLEON, MI 49261-0142

Signing Officer

Name
Gary Morrill
Title
Vice President
Phone
5177451369
Signed
2025-05-12
Discuss with paid preparer
No

Preparer

Firm
Markowski & Company CPAs
Address
2880 Spring Arbor Road, Jackson, MI 49203
Preparer
Randall D Biddix
Phone
5177829351
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

Activity THANKSGIVING BASKETS Grantee NAPOLEON COMMUNITY SCHOOLS Street 201 WEST ST City, State, Zip NAPOLEON, MI 49261Relationship NONE Amount 1,358Activity VILLAGE PARK AND FIREMAN BUCKET BRIGADE Grantee NAPOLEON TOWNSHIP Street 6755 BROOKLYN RD City, State, Zip Napoleon, MI 49261Relationship NONE Amount 700Activity FLORAL ARRANGEMENTS Grantee DESIGNS BY JUDY Street 3250 WOLF LAKE RD City, State, Zip Grass Lake, MI 49240Relationship NONE Amount 116

Description of other expenses Part I line 16

Description AmountUS POSTAL BOX RENTAL 142LICENSES AND FEES 20MEETINGS 56FOREIGN TAXES 112

Other changes in net assets or fund balances Part I line 20

Description AmountUNREALIZED GAIN ON INVESTMENTS 11,752

Description of other assets Part II line 24

Category Beginning of Year End of YearD SECURITIES 365,886 396,651

General explanation attachment

Primary exempt purpose: to assist in the acquisition, construction, improvement, repair or furnishing of community projects within the napoleon community area (defined as consisting of the same geographic area as the napoleon community school district). These projects include, but are not limited to, parks, playgrounds, swimming pools, and other recreational facilties and equipment to assist the needy and to engage in similar activities with respect to facilities, equipment, and assets which are suitable for presentation and preservation of matters of historical and cultural interest and, in general, to do everything necessary, suitable, and proper for the attainment of the above stated purposes, the accomplishment of any of the objects, or the furtherance of any of the goals set forth

Raw XML Appendix174 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity THANKSGIVING BASKETS Grantee NAPOLEON COMMUNITY SCHOOLS Street 201 WEST ST City, State, Zip NAPOLEON, MI 49261Relationship NONE Amount 1,358Activity VILLAGE PARK AND FIREMAN BUCKET BRIGADE Grantee NAPOLEON TOWNSHIP Street 6755 BROOKLYN RD City, State, Zip Napoleon, MI 49261Relationship NONE Amount 700Activity FLORAL ARRANGEMENTS Grantee DESIGNS BY JUDY Street 3250 WOLF LAKE RD City, State, Zip Grass Lake, MI 49240Relationship NONE Amount 116
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountUS POSTAL BOX RENTAL 142LICENSES AND FEES 20MEETINGS 56FOREIGN TAXES 112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountUNREALIZED GAIN ON INVESTMENTS 11,752
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearD SECURITIES 365,886 396,651
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRIMARY EXEMPT PURPOSE: TO ASSIST IN THE ACQUISITION, CONSTRUCTION, IMPROVEMENT, REPAIR OR FURNISHING OF COMMUNITY PROJECTS WITHIN THE NAPOLEON COMMUNITY AREA (DEFINED AS CONSISTING OF THE SAME GEOGRAPHIC AREA AS THE NAPOLEON COMMUNITY SCHOOL DISTRICT). THESE PROJECTS INCLUDE, BUT ARE NOT LIMITED TO, PARKS, PLAYGROUNDS, SWIMMING POOLS, AND OTHER RECREATIONAL FACILTIES AND EQUIPMENT TO ASSIST THE NEEDY AND TO ENGAGE IN SIMILAR ACTIVITIES WITH RESPECT TO FACILITIES, EQUIPMENT, AND ASSETS WHICH ARE SUITABLE FOR PRESENTATION AND PRESERVATION OF MATTERS OF HISTORICAL AND CULTURAL INTEREST AND, IN GENERAL, TO DO EVERYTHING NECESSARY, SUITABLE, AND PROPER FOR THE ATTAINMENT OF THE ABOVE STATED PURPOSES, THE ACCOMPLISHMENT OF ANY OF THE OBJECTS, OR THE FURTHERANCE OF ANY OF THE GOALS SET FORTH
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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