Civic Intelligence

Napoleon Community Benefit Fund Inc Attn Donald Anderson

990EZ • Fiscal year 2018 • EIN 35-2191255

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

PO Box 142Napoleon, MI 49261-0142

(517) 536-4702

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

27th percentile

-7.2%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

28th percentile

-11%

Faster asset growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

51%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$321,212

Down $40,063 (-11%) from 2017

Net Assets

Down

$321,212

Down $40,063 (-11%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$19,941

Up $6,755 (+51%) from 2017

Expenses

Up

$21,386

Up $12,848 (+150%) from 2017

Net Income

Down

-$1,445

Down $6,093 (-131%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$321,212
Liabilities$0
Net Assets$321,212

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$19,941
Expenses$21,386
Net Income-$1,445
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$52,259
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 IN 2018 THESE INCLUDED THE SUPPORT OF EDUCATIONAL AND COMMUNITY PROGRAMS$20,243-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DONALD ANDERSONPresident-$0--
GARY MORRILLVice President-$0--
PERRY WETHERBYSecretary-$0--
KENNETH BOSTEDORTreasurer-$0--
GARY BABCOCKDirector-$0--
MICHAEL COXDirector-$0--
Filing and Contact Details

Filer

Filer Name
Napoleon Community Benefit Fund Inc
EIN
35-2191255
Address
PO BOX 142, NAPOLEON, MI 49261-0142

Signing Officer

Name
Donald Anderson
Title
President
Phone
5175364702
Signed
2019-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Markowski & Company CPAs
Address
2880 Spring Arbor Road, Jackson, MI 49203
Preparer
Douglas E Atkins
Phone
5177829351
Supplemental Narrative

Additional Explanations

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

List of grants and similar amounts paid Part I line 10

Activity golf simulator grantee napoleon community schools street 201 west st city, state, zip napoleon, mi 49261relationship none amount 7,000activity holiday lighting for downtown grantee napoleon township street po box 385 city, state, zip napoleon, mi 49261relationship none amount 7,000activity educational programming grantee napoleon community schools street 201 west st city, state, zip napoleon, mi 49261relationship none amount 500activity scoreboards for baseball field grantee napoleon community schools street 201 west st city, state, zip napoleon, mi 49261relationship none amount 5,000activity thanksgiving baskets grantee napoleon community schools street 201 west st city, state, zip napoleon, mi 49261relationship none amount 743

Description of other expenses Part I line 16

Description amountaccounting fees 400licenses and fees 20office supplies 293meeting expenses 430

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

Description amountunrealized gains on investments (38,618)

Description of other assets Part II line 24

Category beginning of year end of yeard securities 358,700 314,126

Raw XML Appendix157 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIMARY 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY GOLF SIMULATOR GRANTEE NAPOLEON COMMUNITY SCHOOLS STREET 201 WEST ST CITY, STATE, ZIP NAPOLEON, MI 49261RELATIONSHIP NONE AMOUNT 7,000ACTIVITY HOLIDAY LIGHTING FOR DOWNTOWN GRANTEE NAPOLEON TOWNSHIP STREET PO BOX 385 CITY, STATE, ZIP NAPOLEON, MI 49261RELATIONSHIP NONE AMOUNT 7,000ACTIVITY EDUCATIONAL PROGRAMMING GRANTEE NAPOLEON COMMUNITY SCHOOLS STREET 201 WEST ST CITY, STATE, ZIP NAPOLEON, MI 49261RELATIONSHIP NONE AMOUNT 500ACTIVITY SCOREBOARDS FOR BASEBALL FIELD GRANTEE NAPOLEON COMMUNITY SCHOOLS STREET 201 WEST ST CITY, STATE, ZIP NAPOLEON, MI 49261RELATIONSHIP NONE AMOUNT 5,000ACTIVITY THANKSGIVING BASKETS GRANTEE NAPOLEON COMMUNITY SCHOOLS STREET 201 WEST ST CITY, STATE, ZIP NAPOLEON, MI 49261RELATIONSHIP NONE AMOUNT 743
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTACCOUNTING FEES 400LICENSES AND FEES 20OFFICE SUPPLIES 293MEETING EXPENSES 430
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION AMOUNTUNREALIZED GAINS ON INVESTMENTS (38,618)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATEGORY BEGINNING OF YEAR END OF YEARD SECURITIES 358,700 314,126
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of other assets Part II line 24
ReturnHeader/BuildTS02020-03-31 21:24:44Z
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ReturnHeader/FilingSecurityInformation/IPTm018:33:55
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Markowski & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02880 Spring Arbor Road
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ReturnHeader/PreparerPersonGrp/PhoneNum05177829351
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Douglas E Atkins
ReturnHeader/ReturnTs02019-11-15T18:11:09-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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