Civic Intelligence

O and B Community Homes

990 • Fiscal year 2017 • EIN 38-2581195

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 01, 2018

2819 BirchwoodTrenton, MI 48183

(734) 692-1410

Siviq Scores

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

Liabilities / Assets

54th percentile

0.12x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

31st percentile

0.03x

Higher debt load relative to revenue than 31% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$89,157

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$430,506

Up $39,472 (+10%) from 2016

Net Assets

Up

$378,989

Up $99,698 (+36%) from 2016

Liabilities

Down

$51,517

Down $60,226 (-54%) from 2016

Revenue

Up

$1,634,140

Up $245,269 (+18%) from 2016

Expenses

Up

$1,534,442

Up $184,807 (+14%) from 2016

Net Income

Up

$99,698

Up $60,462 (+154%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $245,585Liabilities 2011: $72,173Net Assets 2011: $173,4122011Assets 2012: $358,226Liabilities 2012: $154,446Net Assets 2012: $203,7802012Assets 2013: $383,134Liabilities 2013: $158,943Net Assets 2013: $224,1912013Assets 2014: $364,396Liabilities 2014: $110,747Net Assets 2014: $253,6492014Assets 2015: $347,881Liabilities 2015: $107,826Net Assets 2015: $240,0552015Assets 2016: $391,034Liabilities 2016: $111,743Net Assets 2016: $279,2912016Assets 2017: $430,506Liabilities 2017: $51,517Net Assets 2017: $378,9892017Assets 2018: $483,206Liabilities 2018: $66,080Net Assets 2018: $417,1262018Assets 2019: $504,119Liabilities 2019: $88,274Net Assets 2019: $415,8452019Assets 2020: $457,347Liabilities 2020: $256,825Net Assets 2020: $200,5222020Assets 2021: $458,165Liabilities 2021: $53,743Net Assets 2021: $404,4222021Assets 2022: $614,707Liabilities 2022: $130,741Net Assets 2022: $483,9662022Assets 2023: $764,055Liabilities 2023: $180,462Net Assets 2023: $583,5932023

Highlighted filing

2017

Assets$430,506
Liabilities$51,517
Net Assets$378,989

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $1,247,3552011Revenue 2012: $1,529,012Expenses 2012: $1,498,644Net Income 2012: $30,3682012Revenue 2013: $1,464,616Expenses 2013: $1,444,205Net Income 2013: $20,4112013Revenue 2014: $1,429,296Expenses 2014: $1,399,838Net Income 2014: $29,4582014Revenue 2015: $1,294,846Expenses 2015: $1,308,440Net Income 2015: -$13,5942015Revenue 2016: $1,388,871Expenses 2016: $1,349,635Net Income 2016: $39,2362016Revenue 2017: $1,634,140Expenses 2017: $1,534,442Net Income 2017: $99,6982017Revenue 2018: $1,581,031Expenses 2018: $1,542,894Net Income 2018: $38,1372018Revenue 2019: $1,424,270Expenses 2019: $1,425,552Net Income 2019: -$1,2822019Revenue 2020: $1,234,984Expenses 2020: $1,450,306Net Income 2020: -$215,3222020Revenue 2021: $1,513,258Expenses 2021: $1,309,358Net Income 2021: $203,9002021Revenue 2022: $1,627,140Expenses 2022: $1,547,596Net Income 2022: $79,5442022Revenue 2023: $1,792,232Expenses 2023: $1,692,605Net Income 2023: $99,6272023

Highlighted filing

2017

Revenue$1,634,140
Expenses$1,534,442
Net Income$99,698
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 1, 2018
Return Version
2016v3.0
Gross Receipts
$1,634,140
Mission and Program Overview

Mission

Our agency lives by a mission and commitment of support, that our proactivity and advocacy will bring about the highest quality of life for the adults with developmental disabilities who we support.

We provide residential supports and services to 23 adults who are developmentally disabled. Our core beliefs encompass self-determination, person centered planning and gentle teaching.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$169,515$199,898▲ $30,383
Accounts Receivable$103,840$121,682▲ $17,842
Cash and Non-Interest-Bearing Accounts$90,616$96,506▲ $5,890
Prepaid Expenses and Deferred Charges$27,063$12,420▼ $14,643
Total Assets$391,034$430,506▲ $39,472
Liabilities
Deferred Revenue$50,523--
Accounts Payable and Accrued Expenses$43,051$43,992▲ $941
Mortgage Notes Payable Secured by Investment Property$18,169$7,525▼ $10,644
Total Liabilities$111,743$51,517▼ $60,226
Net Assets / Fund Balance
Unrestricted Net Assets$279,291$378,989▲ $99,698
Total Net Assets Fund Balance$279,291$378,989▲ $99,698
Total Liabilities and Net Assets / Fund Balance$391,034$430,506▲ $39,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jac Orkisz-BennettSec/TreasFT$88,084$1,073$89,157

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,634,015
Program Service Revenue
$0
Investment Income
$125
Other Revenue
$0
Change in Net Assets
$99,698

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,634,140
Total Revenue per Audited Statements
$1,634,140
Total Revenue per Form 990
$1,634,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,304,087
Other Expenses$230,355
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,027,433$35,502-$1,062,935
Current Officers, Directors, Trustees, and Key Employees-$111,502-$111,502
Payroll Taxes$90,541$12,808-$103,349
Occupancy$49,210$10,604-$59,814
Other Employee Benefits$26,301--$26,301
Fees for Services Accounting-$18,280-$18,280
Insurance$10,320$5,845-$16,165
Other Expenses$6,812$45-$6,812
Office Expenses$2,467$3,712-$6,179
Fees for Services Other-$5,547-$5,547
All Other Expenses-$2,724-$2,724
Interest$360--$360
Total Functional Expenses$1,327,873$206,569$0$1,534,442

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,534,442
Total Expenses per Audited Statements$1,534,442
Total Expenses per Form 990$1,534,442
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
Jacquelin Orkisz-BennettWife of Gregg Bennett,Wages/benefitsNo$89,157
SecretaryTreasurerPresident---
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

Jacquelin Orkisz Bennett Treasurer wife of Gregg Bennett President

Form 990, Part VI, Section B, Line 11A

990 is distributed to Board members for review, comment and approval, then filed.

Form 990, Part VI, Section B, Line 12

Annually, each Officer and Director completes a Conflict of Interest Disclosure-Certification Form and Conflict of Interest/Related Party Questionnaire

Form 990, Part VI, Section B, Line 15

The Independent Board Members consider the number of years experience, performance and comparable data is analyzed using the website guidestar.org

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policies, financial statements and Form 990 are available at the corporate office upon request.

Filing and Contact Details

Filer

Filer Name
O and B COMMUNITY HOMES
EIN
38-2581195
Phone
7346921410
Address
2819 BIRCHWOOD, TRENTON, MI 48183

Signing Officer

Name
Jacquelin Orkisz-bennett
Title
Secttreas
Signed
2018-02-01
Discuss with paid preparer
No

Organization Details

Formed
1984
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
5
Employees
58

Preparer

Firm
Bowers and Co
Address
2548 Harte Dr, Brighton, MI 48114
Preparer
John Bowers
Phone
8103600859
Supplemental Narrative

Financial Statement Notes

X 2

The Corporation is exempt from federal and state income taxes under section 501c3 of the Internal Revenue Code, except for net income derived from unrelated business activities. Management of the Organization believes that they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the financial statements. The Organization is no longer subject to examination of its Federal Return of Organization Exempt from Income Tax Form 990 filed for years before September 30, 2015.

Raw XML Appendix390 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0108
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01629
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02031
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0488
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0488
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt07209250
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01634015
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01388778
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01294770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01428700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01462987
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07209250
IRS990ScheduleA/TotalSupportAmt07211769
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01534442
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt01634140
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Corporation is exempt from federal and state income taxes under section 501c3 of the Internal Revenue Code, except for net income derived from unrelated business activities. Management of the Organization believes that they have appropriate support for any tax positions taken, and as such, do not have any uncertain tax positions that are material to the financial statements. The Organization is no longer subject to examination of its Federal Return of Organization Exempt from Income Tax Form 990 filed for years before September 30, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/TotalExpensesPerForm990Amt01534442
IRS990ScheduleD/TotalRevenuePerForm990Amt01634140
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01634140
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01534442
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Jacquelin Orkisz-Bennett
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1SecretaryTreasurer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Wife of Gregg Bennett,
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt089157
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES/BENEFITS
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jacquelin Orkisz Bennett Treasurer wife of Gregg Bennett President
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 is distributed to Board members for review, comment and approval, then filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annually, each Officer and Director completes a Conflict of Interest Disclosure-Certification Form and Conflict of Interest/Related Party Questionnaire
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Independent Board Members consider the number of years experience, performance and comparable data is analyzed using the website guidestar.org
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, conflict of interest policies, financial statements and Form 990 are available at the corporate office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0391034
IRS990/TotalAssetsEOYAmt0430506
IRS990/TotalAssetsGrp/BOYAmt0391034
IRS990/TotalAssetsGrp/EOYAmt0430506
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01634015
IRS990/TotalEmployeeCnt058
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0206569
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01327873
IRS990/TotalFunctionalExpensesGrp/TotalAmt01534442
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111743
IRS990/TotalLiabilitiesEOYAmt051517
IRS990/TotalLiabilitiesGrp/BOYAmt0111743
IRS990/TotalLiabilitiesGrp/EOYAmt051517
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0279291
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0378989
IRS990/TotalOtherCompensationAmt01073
IRS990/TotalProgramServiceExpensesAmt01327873
IRS990/TotalReportableCompFromOrgAmt088084
IRS990/TotalRevenueGrp/ExclusionAmt0125
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01634140
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0391034
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0430506
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0279291
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0378989
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02819 Birchwood
IRS990/USAddress/CityNm0Trenton
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048183
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JACQUELIN ORKISZ-BENNETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECTTREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0O and B COMMUNITY HOMES
ReturnHeader/Filer/BusinessNameControlTxt0OAND
ReturnHeader/Filer/EIN0382581195
ReturnHeader/Filer/PhoneNum07346921410
ReturnHeader/Filer/USAddress/AddressLine1Txt02819 BIRCHWOOD
ReturnHeader/Filer/USAddress/CityNm0TRENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048183
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AC6E52A457F7663721629588D087912EEA80CD1B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AC6E52A457F7663721629588D087912EEA80CD1B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.36.30.196
ReturnHeader/FilingSecurityInformation/IPDt02018-02-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm019:02:49
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bowers and Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02548 Harte Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brighton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048114
ReturnHeader/PreparerPersonGrp/PhoneNum08103600859
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John Bowers
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-02-01T02:03:44-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-10-01
ReturnHeader/TaxPeriodEndDt02017-09-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.18$0.58$1.79$1.69$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.61$0.13$0.48$1.63$1.55$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.46$0.05$0.40$1.51$1.31$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.26$0.20$1.23$1.45$0.22
2019Detailed filing. Detailed filing data is available for this year.$0.50$0.09$0.42$1.42$1.43$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.07$0.42$1.58$1.54$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.05$0.38$1.63$1.53$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.11$0.28$1.39$1.35$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.11$0.24$1.29$1.31$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.11$0.25$1.43$1.40$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.16$0.22$1.46$1.44$0.02
2012Summary only. Only limited summary data is available for this year.$0.36$0.15$0.20$1.53$1.50$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.07$0.17$1.25
Peer Organizations

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