Civic Intelligence

Central County Center Inc.

990 • Fiscal year 2023 • EIN 38-2077349

Oct 01, 2022 to Sep 30, 2023 • Filed on Jan 30, 2024

PO Box 252Berrien Springs, MI 49103

(269) 471-2017

Siviq Scores

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

Liabilities / Assets

51st percentile

0.02x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

60th percentile

9.8%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

52nd percentile

4.4%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

44th percentile

4.1%

Faster revenue growth than 44% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$916,499

Up $38,589 (+4.4%) from 2022

Net Assets

Up

$899,514

Up $41,848 (+4.9%) from 2022

Liabilities

Down

$16,985

Down $3,259 (-16%) from 2022

Revenue

Up

$424,854

Up $16,720 (+4.1%) from 2022

Expenses

Up

$383,006

Up $21,546 (+6.0%) from 2022

Net Income

Down

$41,848

Down $4,826 (-10%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $478,067Liabilities 2011: $11,904Net Assets 2011: $466,1632011Assets 2012: $595,212Liabilities 2012: $13,827Net Assets 2012: $581,3852012Assets 2013: $550,952Liabilities 2013: $21,092Net Assets 2013: $529,8602013Assets 2014: $522,876Liabilities 2014: $11,273Net Assets 2014: $511,6032014Assets 2015: $521,290Liabilities 2015: $11,495Net Assets 2015: $509,7952015Assets 2016: $531,854Liabilities 2016: $11,693Net Assets 2016: $520,1612016Assets 2017: $554,964Liabilities 2017: $17,931Net Assets 2017: $537,0332017Assets 2018: $596,391Liabilities 2018: $11,712Net Assets 2018: $584,6792018Assets 2019: $663,256Liabilities 2019: $9,987Net Assets 2019: $653,2692019Assets 2020: $738,377Liabilities 2020: $11,739Net Assets 2020: $726,6382020Assets 2021: $831,345Liabilities 2021: $20,353Net Assets 2021: $810,9922021Assets 2022: $877,910Liabilities 2022: $20,244Net Assets 2022: $857,6662022Assets 2023: $916,499Liabilities 2023: $16,985Net Assets 2023: $899,5142023Assets 2024: $947,924Liabilities 2024: $20,572Net Assets 2024: $927,3522024Assets 2025: $1,010,646Liabilities 2025: $21,155Net Assets 2025: $989,4912025

Highlighted filing

2023

Assets$916,499
Liabilities$16,985
Net Assets$899,514

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $313,171Expenses 2011: $283,968Net Income 2011: $29,2032011Revenue 2012: $441,222Expenses 2012: $326,000Net Income 2012: $115,2222012Revenue 2013: $331,451Expenses 2013: $382,976Net Income 2013: -$51,5252013Revenue 2014: $341,906Expenses 2014: $360,163Net Income 2014: -$18,2572014Revenue 2015: $349,481Expenses 2015: $351,289Net Income 2015: -$1,8082015Revenue 2016: $332,517Expenses 2016: $322,151Net Income 2016: $10,3662016Revenue 2017: $347,199Expenses 2017: $330,327Net Income 2017: $16,8722017Revenue 2018: $365,097Expenses 2018: $317,451Net Income 2018: $47,6462018Revenue 2019: $377,913Expenses 2019: $309,323Net Income 2019: $68,5902019Revenue 2020: $372,769Expenses 2020: $299,400Net Income 2020: $73,3692020Revenue 2021: $396,585Expenses 2021: $312,240Net Income 2021: $84,3452021Revenue 2022: $408,134Expenses 2022: $361,460Net Income 2022: $46,6742022Revenue 2023: $424,854Expenses 2023: $383,006Net Income 2023: $41,8482023Revenue 2024: $464,013Expenses 2024: $436,175Net Income 2024: $27,8382024Revenue 2025: $519,846Expenses 2025: $457,707Net Income 2025: $62,1392025

Highlighted filing

2023

Revenue$424,854
Expenses$383,006
Net Income$41,848
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jan 30, 2024
Return Version
2022v5.0
Gross Receipts
$424,854
Mission and Program Overview

Mission

To provide needed services to enhance, encourage and promote the independent living of our older population.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$604,913$639,912▲ $34,999
Land, Buildings, and Equipment, Net$113,672$218,213▲ $104,541
Cash and Non-Interest-Bearing Accounts$140,245$41,361▼ $98,884
Prepaid Expenses and Deferred Charges$17,866$15,799▼ $2,067
Pledges and Grants Receivable$1,214$1,214→ $0
Total Assets$877,910$916,499▲ $38,589
Liabilities
Accounts Payable and Accrued Expenses$15,198$12,362▼ $2,836
Other Liabilities$5,046$3,504▼ $1,542
Deferred Revenue-$1,119-
Total Liabilities$20,244$16,985▼ $3,259
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$857,666$899,514▲ $41,848
Total Net Assets Fund Balance$857,666$899,514▲ $41,848
Total Liabilities and Net Assets / Fund Balance$877,910$916,499▲ $38,589

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$205,198$699,405$904,603
Land$10,000-$10,000
Buildings$3,015$1,584$4,599
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert MoorePresident
Gloria BellDirector
Judy LarsonDirector
Karen CampbellDirector
Mary VallieresDirector
Ralph WoodDirector
Winston NwokeSecretary
Barry DahlbergTreasurer
George RockeyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$408,133
Program Service Revenue
$12,894
Investment Income
$3,827
Other Revenue
$0
All Other Contributions
$26,468
Change in Net Assets
$41,848

Audited Revenue Reconciliation

Revenue per Audited Statements
$424,854
Total Revenue per Audited Statements
$424,854
Total Revenue per Form 990
$424,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,888
Other Expenses$167,118
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$121,328$65,330-$186,658
Depreciation Depletion$27,794$4,905-$32,699
Office Expenses$2,239$20,821-$23,060
Insurance$15,090$5,030-$20,120
Other Employee Benefits$11,215$3,739-$14,954
Payroll Taxes$10,707$3,569-$14,276
Fees for Services Accounting-$10,445-$10,445
Fees for Services Other$6,921--$6,921
Other Expenses$3,254$3,255-$6,509
Advertising-$4,336-$4,336
All Other Expenses$1,285$147-$1,432
Interest-$128-$128
Travel$89--$89
Total Functional Expenses$254,486$128,520$0$383,006

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$383,006
Total Expenses per Audited Statements$383,006
Total Expenses per Form 990$383,006
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
Capital Lease$3,504
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
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

Copy of this return was submitted to the board members for corrections/review prior to submission to the irs and state.

Form 990, Page 6, Part VI, Line 19

Information is available upon request.

Filing and Contact Details

Filer

Filer Name
Central County Center Inc
EIN
38-2077349
Phone
2694712017
Address
PO BOX 252, BERRIEN SPRINGS, MI 49103
Doing Business As
Central County Area Senior Center

Signing Officer

Name
Robert Moore
Title
President
Phone
2694712017
Signed
2024-01-30

Organization Details

Principal Officer
Robert Moore
Formed
1975
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
35

Preparer

Firm
Rendel Elie & Associates Plc
Address
1010 MAIN ST, SAINT JOSEPH, MI 49085-1462
Preparer
Lynda Elie CPA
Phone
2699831069
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

Central county area senior center

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0408133
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0395634
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0389485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0365705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0352935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01911892
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03527
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01595
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02066
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt012290
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt049645
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99360
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt01911892
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0408133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0395634
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0389485
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0365705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0352935
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01911892
IRS990ScheduleA/TotalSupportAmt01924182
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt03015
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01584
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04599
IRS990ScheduleD/ExpensesSubtotalAmt0383006
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0205198
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0699405
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0904603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/RevenueSubtotalAmt0424854
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0218213
IRS990ScheduleD/TotalExpensesPerForm990Amt0383006
IRS990ScheduleD/TotalLiabilityAmt03504
IRS990ScheduleD/TotalRevenuePerForm990Amt0424854
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0424854
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0383006
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CENTRAL COUNTY AREA SENIOR CENTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF THIS RETURN WAS SUBMITTED TO THE BOARD MEMBERS FOR CORRECTIONS/REVIEW PRIOR TO SUBMISSION TO THE IRS AND STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0877910
IRS990/TotalAssetsEOYAmt0916499
IRS990/TotalAssetsGrp/BOYAmt0877910
IRS990/TotalAssetsGrp/EOYAmt0916499
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0408133
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0128520
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254486
IRS990/TotalFunctionalExpensesGrp/TotalAmt0383006
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020244
IRS990/TotalLiabilitiesEOYAmt016985
IRS990/TotalLiabilitiesGrp/BOYAmt020244
IRS990/TotalLiabilitiesGrp/EOYAmt016985
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0857666
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0899514
IRS990/TotalProgramServiceExpensesAmt0254486
IRS990/TotalProgramServiceRevenueAmt012894
IRS990/TotalRevenueGrp/ExclusionAmt03527
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013194
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0424854
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0877910
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0916499
IRS990/TravelGrp/ProgramServicesAmt089
IRS990/TravelGrp/TotalAmt089
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04083 E SHAWNEE
IRS990/USAddress/AddressLine2Txt0PO BOX 252
IRS990/USAddress/CityNm0BERRIEN SPRINGS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049103
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.CENTRALCOUNTYSENIORCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02694712017
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL COUNTY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0382077349
ReturnHeader/Filer/PhoneNum02694712017
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 252
ReturnHeader/Filer/USAddress/CityNm0BERRIEN SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049103
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300002279
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RENDEL ELIE & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01010 MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAINT JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0490851462
ReturnHeader/PreparerPersonGrp/PhoneNum02699831069
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNDA ELIE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-01-30T11:54:55-05:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.01$0.02$0.99$0.52$0.46$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.02$0.93$0.46$0.44$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.02$0.90$0.42$0.38$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.02$0.86$0.41$0.36$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.02$0.81$0.40$0.31$0.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.73$0.37$0.30$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.01$0.65$0.38$0.31$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.01$0.58$0.37$0.32$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.02$0.54$0.35$0.33$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.01$0.52$0.33$0.32$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.01$0.51$0.35$0.35$0.00
2014Summary only. Only limited summary data is available for this year.$0.52$0.01$0.51$0.34$0.36$0.02
2013Summary only. Only limited summary data is available for this year.$0.55$0.02$0.53$0.33$0.38$0.05
2012Summary only. Only limited summary data is available for this year.$0.60$0.01$0.58$0.44$0.33$0.12
2011Summary only. Only limited summary data is available for this year.$0.48$0.01$0.47$0.31$0.28$0.03