Civic Intelligence

Friendship Community Center Inc.

EIN 38-2787513 • 501(c)3 • Suttons Bay, MI

RevokedPub. 78 Eligible990-N Coverage

Profile

To provide opportunities that enrich the multi-generational relationships in Leelanau County.

Revocation date: Feb 15, 2011

201 W BroadwaySuttons Bay, MI 49682

www.friendshipcommunitycenter.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.15x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

66th percentile

14%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$60,000

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

91st percentile

75%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

46%

Faster revenue growth than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$230,805

Up $98,862 (+75%) from 2023

Liabilities

Up

$75,672

Up $52,947 (+233%) from 2023

Net Assets

Up

$155,133

Up $45,915 (+42%) from 2023

Revenue

Up

$515,542

Up $162,177 (+46%) from 2023

Expenses

Up

$443,413

Up $85,044 (+24%) from 2023

Net Income

Up

$72,129

Up $77,133 (+1541%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2020: $28,598Net Assets 2020: $28,5982020Assets 2021: $63,333Liabilities 2021: $2,925Net Assets 2021: $60,4082021Assets 2022: $84,605Liabilities 2022: $2,619Net Assets 2022: $81,9862022Assets 2023: $131,943Liabilities 2023: $22,725Net Assets 2023: $109,2182023Assets 2024: $230,805Liabilities 2024: $75,672Net Assets 2024: $155,1332024

Highlighted filing

2024

Assets$230,805
Liabilities$75,672
Net Assets$155,133

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $59,274Expenses 2020: $47,098Net Income 2020: $12,1762020Revenue 2021: $161,652Expenses 2021: $129,842Net Income 2021: $31,8102021Revenue 2022: $257,370Expenses 2022: $238,430Net Income 2022: $18,9402022Revenue 2023: $353,365Expenses 2023: $358,369Net Income 2023: -$5,0042023Revenue 2024: $515,542Expenses 2024: $443,413Net Income 2024: $72,1292024

Highlighted filing

2024

Revenue$515,542
Expenses$443,413
Net Income$72,129

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$515,542
Mission and Program Overview

Mission

To provide opportunities that enrich the multi-generational relationships in Leelanau County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$105,402$159,133▲ $53,731
Land, Buildings, and Equipment, Net$26,541$71,672▲ $45,131
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$131,943$230,805▲ $98,862
Other Assets Total-$0-
Liabilities
Grants Payable-$60,903-
Mortgage Notes Payable Secured by Investment Property$14,833--
Accounts Payable and Accrued Expenses$3,978$14,769▲ $10,791
Other Liabilities$3,914--
Total Liabilities$22,725$75,672▲ $52,947
Net Assets / Fund Balance
Net Assets With Donor Restrictions$29,616$82,477▲ $52,861
Net Assets Without Donor Restrictions$79,602$72,656▼ $6,946
Total Net Assets Fund Balance$109,218$155,133▲ $45,915
Total Liabilities and Net Assets / Fund Balance$131,943$230,805▲ $98,862

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,703$21,479$92,182
Leasehold Improvements$969$2,131$3,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rebekah TenbrinkExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Katharine SterkenPresident
Juliana LisukVice President
Beth SieloffDirector
Ian FordDirector
Ramona ClementeDirector
Teressa HupferTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$506,927
Program Service Revenue
$0
Investment Income
$1,365
Other Revenue
$7,250
Change in Net Assets
$72,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,392
Other Expenses$137,021
Total Fundraising Expense$8,912
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,544--$215,544
Current Officers, Directors, Trustees, and Key Employees-$60,000-$60,000
Payroll Taxes$24,487$4,596-$29,083
Office Expenses-$12,216-$12,216
Depreciation Depletion$11,913--$11,913
Occupancy$10,002--$10,002
Travel-$5,271-$5,271
Insurance-$4,961-$4,961
All Other Expenses-$4,684-$4,684
Fees for Services Accounting-$3,670-$3,670
Other Expenses$3,291-$8,912$3,291
Fees for Services Other-$2,400-$2,400
Advertising$1,805--$1,805
Other Employee Benefits$1,765--$1,765
Interest-$376-$376
Fees for Services Legal-$249-$249
Total Functional Expenses$336,078$98,423$8,912$443,413
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Friendship Community Center Inc
EIN
38-2787513
Phone
2312714630
Address
201 W Broadway, Suttons Bay, MI 49682

Signing Officer

Name
Rebekah Tenbrink
Title
Executive Director
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Tenbrink
Formed
1988
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
0
Employees
11

Preparer

Firm
Smallwood & Company CPA PLLC
Address
3409 Veterans Drive Suite 2, Traverse City, MI 49684
Preparer
Paul A Smallwood
Phone
2314215014
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01425
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportPY170Pct00.99990
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0506927
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0348997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0257357
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0155962
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt059274
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01328517
IRS990ScheduleA/TotalSupportAmt01329942
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt070703
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021479
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092182
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0969
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02131
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03100
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071672
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0230805
IRS990/TotalAssetsGrp/BOYAmt0131943
IRS990/TotalAssetsGrp/EOYAmt0230805
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IRS990/TotalContributionsAmt0506927
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08912
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098423
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0336078
IRS990/TotalFunctionalExpensesGrp/TotalAmt0443413
IRS990/TotalGrossUBIAmt08615
IRS990/TotalLiabilitiesBOYAmt022725
IRS990/TotalLiabilitiesEOYAmt075672
IRS990/TotalLiabilitiesGrp/BOYAmt022725
IRS990/TotalLiabilitiesGrp/EOYAmt075672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109218
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155133
IRS990/TotalProgramServiceExpensesAmt0336078
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt060000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0515542
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08615
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0131943
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0230805
IRS990/TravelGrp/ManagementAndGeneralAmt05271
IRS990/TravelGrp/TotalAmt05271
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/USAddress/AddressLine1Txt0201 W Broadway
IRS990/USAddress/CityNm0Suttons Bay
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0496825132
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.FriendshipCommunityCenter.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rebekah Tenbrink
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friendship Community Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0382787513
ReturnHeader/Filer/PhoneNum02312714630
ReturnHeader/Filer/USAddress/AddressLine1Txt0201 W Broadway
ReturnHeader/Filer/USAddress/CityNm0Suttons Bay
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049682
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263335279
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Smallwood & Company CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03409 Veterans Drive Suite 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Traverse City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049684
ReturnHeader/PreparerPersonGrp/PhoneNum02314215014
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Paul A Smallwood
ReturnHeader/ReturnTs02025-05-13T12:49:38-07:00

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