Civic Intelligence

Columbia Building Association

EIN 38-6122356 • 501(c)2 • St Clair, MI

Profile

Title holding organization solely to hold title to real estate for a 501(c)(8) organization

PO Box 123St Clair, MI 48079-0123

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

501(c)2 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

-2.0%

Faster asset growth than 61% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2021 to 2024

Revenue Growth

95th percentile

116%

Faster revenue growth than 95% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$405,079

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$405,079

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin63rd percentile

Revenue

$62,199

No earlier filing loaded for comparison.

Expenses

$55,391

No earlier filing loaded for comparison.

Net Income

$6,808

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$600K$400K$200K$0Assets 2014: $393,903Liabilities 2014: $10,548Net Assets 2014: $383,3552014Assets 2015: $458,679Liabilities 2015: $63,138Net Assets 2015: $395,5412015Assets 2017: $455,523Liabilities 2017: $52,517Net Assets 2017: $403,0062017Assets 2020: $431,072Liabilities 2020: $34,232Net Assets 2020: $396,8402020Assets 2021: $430,436Liabilities 2021: $27,457Net Assets 2021: $402,9792021Assets 2024: $405,079Net Assets 2024: $405,0792024

Highlighted filing

2024

Assets$405,079
Liabilities-
Net Assets$405,079
Open 2024 Filing

Operations Trend

Revenue Growth95th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2014: $9,830Expenses 2014: $0Net Income 2014: $9,8302014Revenue 2015: $22,016Expenses 2015: $0Net Income 2015: $22,0162015Revenue 2017: $4,492Expenses 2017: $0Net Income 2017: $4,4922017Revenue 2020: -$1,519Expenses 2020: $0Net Income 2020: -$1,5192020Revenue 2021: $6,139Expenses 2021: $0Net Income 2021: $6,1392021Revenue 2024: $62,199Expenses 2024: $55,391Net Income 2024: $6,8082024

Highlighted filing

2024

Revenue$62,199
Expenses$55,391
Net Income$6,808
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$405,079
Liabilities
-
Net assets
$405,079
Revenue
$62,199
Expenses
$55,391
Net income
$6,808
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.05$4.05$0.62$0.55$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.30$0.27$4.03$0.06$0.00$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.34$3.97$0.02$0.00$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.56$0.53$4.03$0.04$0.00$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2015Detailed filing. Detailed filing data is available for this year.$4.59$0.63$3.96$0.22$0.00$0.22
2014Detailed filing. Detailed filing data is available for this year.$3.94$0.11$3.83$0.10$0.00$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 15, 2025
Return Version
2024v5.0
Gross Receipts
$62,199
Mission and Program Overview

Mission

Title holding organization solely to hold title to real estate for a 501(c)(8) organization

Title holding organization solely to hold title to real estate for a 501 (c)(8) organization

Program Services

DescriptionGrantsExpenses
ORGANIZATION HOLDS TITLE TO REAL ESTATE FOR A 501 (C)(8) ORGANIZATION. RENTAL OF BUILDING FOR COMMUNITY EVENTS.-$56,619
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOHN BROTHERSPresident-$0--
LEROY MOLLANVice Preside-$0--
PATRICK SCHINDLERTreasurer-$0--
ROBERT CURRIERSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Columbia Building Association
EIN
38-6122356
Phone
5864987202
Address
PO BOX 123, ST CLAIR, MI 48079-0123

Signing Officer

Name
Robert Currier
Title
Secretary
Phone
5864987202
Signed
2025-09-15
Discuss with paid preparer
Yes

Preparer

Firm
Austin Niester Schweihofer & Finnegan
Address
2425 MILITARY STREET BUILDING 3, PORT HURON, MI 48060
Preparer
Laura L Schweihofer
Phone
8109859000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 20

“Book / tax depreciation difference 1,842”

Form 990-ez, Part II, Line 24

“265,944 269,176 less accumulated depreciation 147,896 153,507 total 118,048 115,669”

Form 990-ez, Part II, Line 26

“Northstar mortgage 13,314 0”

Form 990-ez, Part III

“Title holding organization solely to hold title to real estate for a 501 (c)(8) organization”

Raw XML Appendix108 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ROBERT CURRIER
IRS990EZ/BooksInCareOfDetail/PhoneNum05864987202
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 123
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ST CLAIR
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048079
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt06695
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04410
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06808
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0600
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0409743
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0405079
IRS990EZ/GrossReceiptsAmt062199
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0285000
IRS990EZ/LandAndBuildingsGrp/EOYAmt0285000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0396429
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0405079
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0396429
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0405079
IRS990EZ/OccupancyRentUtltsAndMaintAmt054791
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOHN BROTHERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEROY MOLLAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PATRICK SCHINDLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROBERT CURRIER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0118048
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0115669
IRS990EZ/OtherChangesInNetAssetsAmt01842
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TITLE HOLDING ORGANIZATION SOLELY TO HOLD TITLE TO REAL ESTATE FOR A 501 (C)(8) ORGANIZATION
IRS990EZ/ProgramServiceRevenueAmt062199
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATION HOLDS TITLE TO REAL ESTATE FOR A 501 (C)(8) ORGANIZATION. RENTAL OF BUILDING FOR COMMUNITY EVENTS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056619
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013314
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt055391
IRS990EZ/TotalProgramServiceExpensesAmt056619
IRS990EZ/TotalRevenueAmt062199
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1,842
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1265,944 269,176 LESS ACCUMULATED DEPRECIATION 147,896 153,507 TOTAL 118,048 115,669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NORTHSTAR MORTGAGE 13,314 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TITLE HOLDING ORGANIZATION SOLELY TO HOLD TITLE TO REAL ESTATE FOR A 501 (C)(8) ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT CURRIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05864987202
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COLUMBIA BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0386122356
ReturnHeader/Filer/PhoneNum05864987202
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 123
ReturnHeader/Filer/USAddress/CityNm0ST CLAIR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0480790123
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263866753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AUSTIN NIESTER SCHWEIHOFER & FINNEGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 MILITARY STREET BUILDING 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048060
ReturnHeader/PreparerPersonGrp/PhoneNum08109859000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA L SCHWEIHOFER
ReturnHeader/ReturnTs02025-09-17T10:10:13-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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