Civic Intelligence

Christ Centered Homes Inc

990 • Fiscal year 2017 • EIN 38-2878506

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 27, 2018

327 Monroe StreetJackson, MI 49202

(517) 788-7990

Siviq Scores

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

Liabilities / Assets

86th percentile

0.79x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.39x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

26th percentile

$65,626

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

16th percentile

-4.8%

Faster asset growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

15th percentile

-14%

Faster revenue growth than 15% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,740,138

Down $190,019 (-4.8%) from 2016

Net Assets

Up

$801,129

Up $39,834 (+5.2%) from 2016

Liabilities

Down

$2,939,009

Down $229,853 (-7.3%) from 2016

Revenue

Down

$7,440,594

Down $1,183,421 (-14%) from 2016

Expenses

Down

$7,400,760

Down $1,277,121 (-15%) from 2016

Net Income

Up

$39,834

Up $93,700 (+174%) from 2016

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $1,642,376Liabilities 2011: $1,106,140Net Assets 2011: $536,2362011Assets 2012: $1,772,400Liabilities 2012: $1,182,472Net Assets 2012: $589,9282012Assets 2013: $2,015,063Liabilities 2013: $1,303,193Net Assets 2013: $711,8702013Assets 2014: $2,149,416Liabilities 2014: $1,364,626Net Assets 2014: $784,7902014Assets 2015: $2,435,417Liabilities 2015: $1,615,616Net Assets 2015: $819,8012015Assets 2016: $3,930,157Liabilities 2016: $3,168,862Net Assets 2016: $761,2952016Assets 2017: $3,740,138Liabilities 2017: $2,939,009Net Assets 2017: $801,1292017Assets 2018: $3,600,666Liabilities 2018: $3,147,812Net Assets 2018: $452,8542018Assets 2019: $3,316,406Liabilities 2019: $4,401,089Net Assets 2019: -$1,084,6832019Assets 2020: $3,999,824Liabilities 2020: $3,657,224Net Assets 2020: $342,6002020Assets 2021: $4,238,985Liabilities 2021: $2,658,414Net Assets 2021: $1,580,5712021Assets 2022: $4,654,107Liabilities 2022: $3,137,957Net Assets 2022: $1,516,1502022Assets 2023: $4,258,139Liabilities 2023: $2,537,629Net Assets 2023: $1,720,5102023Assets 2024: $4,998,691Liabilities 2024: $2,811,368Net Assets 2024: $2,187,3232024

Highlighted filing

2017

Assets$3,740,138
Liabilities$2,939,009
Net Assets$801,129

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,875,7052011Expenses 2012: $5,822,7182012Revenue 2013: $6,427,769Expenses 2013: $6,322,545Net Income 2013: $105,2242013Revenue 2014: $8,162,335Expenses 2014: $8,089,415Net Income 2014: $72,9202014Revenue 2015: $9,060,484Expenses 2015: $9,025,473Net Income 2015: $35,0112015Revenue 2016: $8,624,015Expenses 2016: $8,677,881Net Income 2016: -$53,8662016Revenue 2017: $7,440,594Expenses 2017: $7,400,760Net Income 2017: $39,8342017Revenue 2018: $7,149,480Expenses 2018: $7,497,755Net Income 2018: -$348,2752018Revenue 2019: $7,181,209Expenses 2019: $7,283,670Net Income 2019: -$102,4612019Revenue 2020: $8,308,329Expenses 2020: $8,088,229Net Income 2020: $220,1002020Revenue 2021: $10,165,050Expenses 2021: $9,464,000Net Income 2021: $701,0502021Revenue 2022: $11,801,667Expenses 2022: $11,542,860Net Income 2022: $258,8072022Revenue 2023: $11,286,968Expenses 2023: $11,328,216Net Income 2023: -$41,2482023Revenue 2024: $13,079,616Expenses 2024: $12,612,801Net Income 2024: $466,8152024

Highlighted filing

2017

Revenue$7,440,594
Expenses$7,400,760
Net Income$39,834
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 27, 2018
Return Version
2016v3.0
Gross Receipts
$7,440,594
Mission and Program Overview

Mission

Operation and supervision of adult facilities, provide housing and treatment for developmentally disabled adults

Operation and supervision of adult facilities providing housing and treatment for developmentally disabled adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,112,861$2,871,868▼ $240,993
Loans From Officers Directors$666,573--
Accounts Receivable$563,680$539,809▼ $23,871
Prepaid Expenses and Deferred Charges$20,681--
Total Assets$3,930,157$3,740,138▼ $190,019
Other Assets Total$232,935$328,461▲ $95,526
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,423,043$1,654,863▲ $231,820
Other Liabilities$562,007$915,502▲ $353,495
Accounts Payable and Accrued Expenses$517,239$368,644▼ $148,595
Total Liabilities$3,168,862$2,939,009▼ $229,853
Net Assets / Fund Balance
Unrestricted Net Assets$761,295$801,129▲ $39,834
Total Net Assets Fund Balance$761,295$801,129▲ $39,834
Total Liabilities and Net Assets / Fund Balance$3,930,157$3,740,138▼ $190,019

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,096,228$215,884$2,400,756
Equipment$133,672$871,470$985,564
Leasehold Improvements$342,091$153,479$495,570
Land$270,200-$112,600
Other Land Buildings$29,677$79,045$108,722
Other Assets Org$24,243--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rev Ira Combs JrExecutive DirectorFT$65,626$65,626

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,229,537
Investment Income
$97
Other Revenue
$210,960
Change in Net Assets
$39,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,328,818
Other Expenses$2,071,942
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,746,576$159,838-$4,906,414
Payroll Taxes$410,176$12,228-$422,404
Occupancy$116,070$138,000-$254,070
Insurance$160,711$68,946-$229,657
Interest$136,630$75,237-$211,867
All Other Expenses$104,752$51,839-$156,591
Depreciation Depletion$84,332$67,729-$152,061
Other Expenses$75,977$7,848-$83,825
Fees for Services Management-$65,626-$65,626
Fees for Services Legal$17,458$42,594-$60,052
Office Expenses$21,029$25,703-$46,732
Travel$13,281$12,963-$26,244
Fees for Services Accounting-$23,831-$23,831
Total Functional Expenses$6,502,558$898,202$0$7,400,760
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
Loans from Officers, Directors, Trustees, and Key Employees$666,573--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$915,502
Loan From Related Party-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
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

Board members are given a copy of 990 to review

Form 990, Part VI, Section B, Line 12C

All projects and organizations that board members are involved in are discussed at board meetings

Form 990, Part VI, Section B, Line 19

Inquiries are taken in person and by mail and available upon request

Form 990, Part VI, Section B, Line 18

Copies are furnished upon request

Filing and Contact Details

Filer

Filer Name
Christ Centered Homes Inc
EIN
38-2878506
Phone
5177887990
Address
327 MONROE STREET, JACKSON, MI 49202

Signing Officer

Name
Bishop Ira Combs
Title
Exective Director
Phone
8034071234
Signed
2018-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bishop Ira Combs Jr
Formed
1989
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
314

Preparer

Firm
Beverly C Winstead CPA Pa
Address
3965 A SOUTHEASTERN WAY, WEST COLUMBIA, SC 29169
Preparer
Beverly C Winstead
Phone
8034071234
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0COMMUNITY HEALTH AGENCY CONTRACTS/STATE AGENCIES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD STAMPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06168567
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11060970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06168567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11060970
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-8556
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02702966
IRS990/PYOtherRevenueAmt0119772
IRS990/PYProgramServiceRevenueAmt08512799
IRS990/PYRevenuesLessExpensesAmt0-53866
IRS990/PYSalariesCompEmpBnftPaidAmt05974915
IRS990/PYTotalExpensesAmt08677881
IRS990/PYTotalRevenueAmt08624015
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt039834
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0118854
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07229537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt08512799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08126995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt081267143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt06278158
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0111414632
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt097
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05357
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0149
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0148
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05871
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0111414632
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07229537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08512799
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt08126995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt081267143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt06278158
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0111414632
IRS990ScheduleA/TotalSupportAmt0111420503
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02096228
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0215884
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02400756
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133672
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0871470
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0985564
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0270200
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0157600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112600
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0342091
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0153479
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0495570
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023264
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2156310
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt3102330
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt413447
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt524243
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RELATED ENTITIES RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CASH SURRENDER VALUE - LIFE INS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3LAND HELD FOR INVESTMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4CERTIFICATION COSTS, NET OF AMORTIZATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5LOAN FEES, NET OF AMORTIZATION
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029677
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt079045
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0108722
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0915502
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN FROM RELATED PARTY
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02871868
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0328461
IRS990ScheduleD/TotalLiabilityAmt0915502
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0915502
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LAND CONTRACTS FOR LIVING FACILITIES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0915502
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BISHOP IRA COMBS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0EXECUTIVE DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0915502
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE GIVEN A COPY OF 990 TO REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL PROJECTS AND ORGANIZATIONS THAT BOARD MEMBERS ARE INVOLVED IN ARE DISCUSSED AT BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INQUIRIES ARE TAKEN IN PERSON AND BY MAIL AND AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES ARE FURNISHED UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 18
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03930157
IRS990/TotalAssetsEOYAmt03740138
IRS990/TotalAssetsGrp/BOYAmt03930157
IRS990/TotalAssetsGrp/EOYAmt03740138
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt0314
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0898202
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06502558
IRS990/TotalFunctionalExpensesGrp/TotalAmt07400760
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03168862
IRS990/TotalLiabilitiesEOYAmt02939009
IRS990/TotalLiabilitiesGrp/BOYAmt03168862
IRS990/TotalLiabilitiesGrp/EOYAmt02939009
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0761295
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0801129
IRS990/TotalProgramServiceExpensesAmt06502558
IRS990/TotalProgramServiceRevenueAmt07229537
IRS990/TotalReportableCompFromOrgAmt065626

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.00$2.81$2.19$13.1$12.6$0.47
2023Detailed filing. Detailed filing data is available for this year.$4.26$2.54$1.72$11.3$11.3$0.04
2022Detailed filing. Detailed filing data is available for this year.$4.65$3.14$1.52$11.8$11.5$0.26
2021Detailed filing. Detailed filing data is available for this year.$4.24$2.66$1.58$10.2$9.46$0.70
2020Detailed filing. Detailed filing data is available for this year.$4.00$3.66$0.34$8.31$8.09$0.22
2019Detailed filing. Detailed filing data is available for this year.$3.32$4.40$1.08$7.18$7.28$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.60$3.15$0.45$7.15$7.50$0.35
2017Detailed filing. Detailed filing data is available for this year.$3.74$2.94$0.80$7.44$7.40$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.93$3.17$0.76$8.62$8.68$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.44$1.62$0.82$9.06$9.03$0.04
2014Summary only. Only limited summary data is available for this year.$2.15$1.36$0.78$8.16$8.09$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$1.30$0.71$6.43$6.32$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$1.18$0.59$5.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$1.11$0.54$5.88