Civic Intelligence

Torch 180

990 • Fiscal year 2020 • EIN 47-4230792

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

Organization ProfileWWW.TORCH180.ORG
131 Mill StFowlerville, MI 48836

(517) 883-3043

Siviq Scores

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

Liabilities / Assets

80th percentile

0.48x

Higher debt load relative to assets than 80% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

2.75x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

42nd percentile

1.6%

Higher net margin than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

47th percentile

$51,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 27.6% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

78th percentile

28%

Faster asset growth than 78% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

11th percentile

-41%

Faster revenue growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$1,065,393

Up $233,436 (+28%) from 2019

Net Assets

Up

$556,739

Up $2,966 (+0.5%) from 2019

Liabilities

Up

$508,654

Up $230,470 (+83%) from 2019

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin42nd percentile

Revenue

Down

$184,948

Down $126,686 (-41%) from 2019

Expenses

Up

$181,983

Up $50,703 (+39%) from 2019

Net Income

Down

$2,965

Down $177,389 (-98%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$1.5M$1.0M$500K$0Assets 2015: $58,149Liabilities 2015: $02015Assets 2016: $83,225Liabilities 2016: $02016Assets 2017: $148,400Net Assets 2017: $148,4002017Assets 2018: $373,419Liabilities 2018: $0Net Assets 2018: $373,4192018Assets 2019: $831,957Liabilities 2019: $278,184Net Assets 2019: $553,7732019Assets 2020: $1,065,393Liabilities 2020: $508,654Net Assets 2020: $556,7392020Assets 2021: $1,127,899Liabilities 2021: $459,912Net Assets 2021: $667,9872021Assets 2022: $1,275,802Liabilities 2022: $435,732Net Assets 2022: $840,0702022Assets 2023: $1,238,029Liabilities 2023: $401,342Net Assets 2023: $836,6872023Assets 2024: $1,349,477Liabilities 2024: $534,316Net Assets 2024: $815,1612024

Highlighted filing

2020

Assets$1,065,393
Liabilities$508,654
Net Assets$556,739
Open 2020 Filing

Operations Trend

Revenue Growth11th percentile

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

$600K$400K$200K$0-$200KRevenue 2015: $58,188Expenses 2015: $39Net Income 2015: $58,1492015Revenue 2016: $73,950Expenses 2016: $48,874Net Income 2016: $25,0762016Revenue 2017: $163,874Expenses 2017: $98,699Net Income 2017: $65,1752017Revenue 2018: $336,858Expenses 2018: $111,839Net Income 2018: $225,0192018Revenue 2019: $311,634Expenses 2019: $131,280Net Income 2019: $180,3542019Revenue 2020: $184,948Expenses 2020: $181,983Net Income 2020: $2,9652020Revenue 2021: $289,054Expenses 2021: $177,653Net Income 2021: $111,4012021Revenue 2022: $474,880Expenses 2022: $303,412Net Income 2022: $171,4682022Revenue 2023: $342,280Expenses 2023: $349,860Net Income 2023: -$7,5802023Revenue 2024: $405,826Expenses 2024: $431,557Net Income 2024: -$25,7312024

Highlighted filing

2020

Revenue$184,948
Expenses$181,983
Net Income$2,965
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.0
Gross Receipts
$184,948
Mission and Program Overview

Mission

Train people with disabilities for food service employment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$255,451$846,193▲ $590,742
Cash and Non-Interest-Bearing Accounts$309,049$209,200▼ $99,849
Total Assets$831,957$1,065,393▲ $233,436
Other Assets Total$267,457$10,000▼ $257,457
Liabilities
Other Liabilities$278,184$507,939▲ $229,755
Accounts Payable and Accrued Expenses-$715-
Total Liabilities$278,184$508,654▲ $230,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$553,773$556,739▲ $2,966
Total Net Assets Fund Balance$553,773$556,739▲ $2,966
Total Liabilities and Net Assets / Fund Balance$831,957$1,065,393▲ $233,436

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$646,526$19,701$666,227
Equipment$119,667$10,879$130,546
Land$80,000-$80,000
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rhonda CallahanPresidentFT$51,000$51,000
Sarah RuddleVice PresideFT$51,000$51,000

Board Members and Trustees

NameTitle
Charisse HullCo-chair of
Mary KushnerCo-chair of
Cherie MollisonBoard Member
Heather PaulBoard Member
Kim BattjesBoard Member
Margaret SwagerSecretary
Molly OttoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$137,065
Program Service Revenue
$47,328
Investment Income
$555
Other Revenue
$0
All Other Contributions
$127,065
Change in Net Assets
$2,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,841
Other Expenses$72,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,400$30,600-$102,000
Depreciation Depletion$25,369--$25,369
Interest$16,250--$16,250
Payroll Taxes$5,489$2,352-$7,841
Occupancy$7,325--$7,325
Insurance$3,358--$3,358
Fees for Services Accounting$1,617$693-$2,310
Fees for Services Other$1,693--$1,693
Office Expenses$167--$167
Advertising$21--$21
Other Expenses$12--$12
Total Functional Expenses$148,338$33,645$0$181,983
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
Mortgage Note Payable$413,863
Equipment Note Payable$72,876
Ppp Note Payable$21,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Conflict-of-interest policy
No
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

“Executive director and treasurer are both directly involved in the preparation and filing of form 990.”

Form 990, Page 6, Part VI, Line 15B

“Board of directors reviews and adjusts employee compensation annually.”

Form 990, Page 6, Part VI, Line 19

“The organization's governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Torch 180
EIN
47-4230792
Phone
5178833043
Address
131 MILL ST, FOWLERVILLE, MI 48836

Signing Officer

Name
Rhonda Callahan
Title
President
Phone
5178833043
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhonda Callahan
Formed
2015
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
2

Preparer

Firm
Kevin M Mccarthy CPA Pc
Address
110 E GRAND RIVER AVE, HOWELL, MI 48843
Preparer
Kevin Mccarthy
Phone
6165149976
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“2 board members volunteered as culinary classroom support in 2020.”

Form 990, Page 2, Part III, Line 4A

“Completed build-out construction of organization's training facility in february 2020. Due to the organization's training facility being under construction and then operation shut-downs caused by covid-19, the organization had reduced capacity to complete training programs in 2020. The organization started training for 16 individuals in 2020, and completed training for 3 of these individuals. The remaining 13 individuals did complete training in 2021, once covid-19 restrictions lifted. The organization expects that going forward, it will be able to accommodate training for 20 - 30 individuals per year.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 1”

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/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0311634
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0336858
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt010879
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0130546
IRS990ScheduleD/LandGrp/BookValueAmt080000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0646526
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019701
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0413863
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt172876
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt221200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0MORTGAGE NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1EQUIPMENT NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP NOTE PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt0507939
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt02 BOARD MEMBERS VOLUNTEERED AS CULINARY CLASSROOM SUPPORT IN 2020.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETED BUILD-OUT CONSTRUCTION OF ORGANIZATION'S TRAINING FACILITY IN FEBRUARY 2020. DUE TO THE ORGANIZATION'S TRAINING FACILITY BEING UNDER CONSTRUCTION AND THEN OPERATION SHUT-DOWNS CAUSED BY COVID-19, THE ORGANIZATION HAD REDUCED CAPACITY TO COMPLETE TRAINING PROGRAMS IN 2020. THE ORGANIZATION STARTED TRAINING FOR 16 INDIVIDUALS IN 2020, AND COMPLETED TRAINING FOR 3 OF THESE INDIVIDUALS. THE REMAINING 13 INDIVIDUALS DID COMPLETE TRAINING IN 2021, ONCE COVID-19 RESTRICTIONS LIFTED. THE ORGANIZATION EXPECTS THAT GOING FORWARD, IT WILL BE ABLE TO ACCOMMODATE TRAINING FOR 20 - 30 INDIVIDUALS PER YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR AND TREASURER ARE BOTH DIRECTLY INVOLVED IN THE PREPARATION AND FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS REVIEWS AND ADJUSTS EMPLOYEE COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0148338
IRS990/TotalFunctionalExpensesGrp/TotalAmt0181983
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0508654
IRS990/TotalLiabilitiesGrp/BOYAmt0278184
IRS990/TotalLiabilitiesGrp/EOYAmt0508654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0553773
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0556739
IRS990/TotalProgramServiceExpensesAmt0148338
IRS990/TotalProgramServiceRevenueAmt047328
IRS990/TotalReportableCompFromOrgAmt0102000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0184948
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0831957
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01065393
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0131 MILL ST
IRS990/USAddress/CityNm0FOWLERVILLE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048836
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TORCH180.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RHONDA CALLAHAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05178833043
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TORCH 180
ReturnHeader/Filer/BusinessNameControlTxt0TORC
ReturnHeader/Filer/EIN0474230792
ReturnHeader/Filer/PhoneNum05178833043
ReturnHeader/Filer/USAddress/AddressLine1Txt0131 MILL ST
ReturnHeader/Filer/USAddress/CityNm0FOWLERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048836
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453033125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEVIN M MCCARTHY CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0110 E GRAND RIVER AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HOWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048843
ReturnHeader/PreparerPersonGrp/PhoneNum06165149976
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN MCCARTHY
ReturnHeader/ReturnTs02021-11-11T08:45:25-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RHONDA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CALLAHAN
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,065,393
Liabilities
$508,654
Net assets
$556,739
Revenue
$184,948
Expenses
$181,983
Net income
$2,965
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.53$0.82$0.41$0.43$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.40$0.84$0.34$0.35$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.44$0.84$0.47$0.30$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.46$0.67$0.29$0.18$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.51$0.56$0.18$0.18$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.28$0.55$0.31$0.13$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.00$0.37$0.34$0.11$0.23
2017Detailed filing. Detailed filing data is available for this year.$0.15$0.15$0.16$0.10$0.07
2016Summary only. Only limited summary data is available for this year.$0.08$0.00$0.07$0.05$0.03
2015Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.00$0.06