Civic Intelligence

Community Catalysts Development Company

990 • Fiscal year 2023 • EIN 84-4785990

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 23, 2024

422 E Grand RiverHowell, MI 48843

(231) 679-1258

Siviq Scores

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

Liabilities / Assets

87th percentile

0.60x

Higher debt load relative to assets than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

3.83x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

70th percentile

16%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

67th percentile

$98,644

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

88th percentile

48%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

93rd percentile

134%

Faster revenue growth than 93% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$2,586,784

Flat from 2023

Net Assets

Flat

$1,029,014

Flat from 2023

Liabilities

Flat

$1,557,770

Flat from 2023

Revenue

Flat

$406,844

Flat from 2023

Expenses

Flat

$341,989

Flat from 2023

Net Income

Flat

$64,855

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2020: $916,302Liabilities 2020: $0Net Assets 2020: $916,3022020Assets 2021: $932,893Liabilities 2021: $31,726Net Assets 2021: $901,1672021Assets 2022: $1,747,195Liabilities 2022: $829,553Net Assets 2022: $917,6422022Assets 2023: $2,586,784Liabilities 2023: $1,557,770Net Assets 2023: $1,029,0142023Assets 2023: $2,586,784Liabilities 2023: $1,557,770Net Assets 2023: $1,029,0142023Assets 2024: $2,639,256Liabilities 2024: $1,511,477Net Assets 2024: $1,127,7792024

Highlighted filing

2023

Assets$2,586,784
Liabilities$1,557,770
Net Assets$1,029,014

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: $1,024,536Expenses 2020: $108,234Net Income 2020: $916,3022020Revenue 2021: $138,754Expenses 2021: $153,889Net Income 2021: -$15,1352021Revenue 2022: $173,663Expenses 2022: $178,105Net Income 2022: -$4,4422022Revenue 2023: $406,844Expenses 2023: $341,989Net Income 2023: $64,8552023Revenue 2023: $406,844Expenses 2023: $341,989Net Income 2023: $64,8552023Revenue 2024: $596,163Expenses 2024: $497,398Net Income 2024: $98,7652024

Highlighted filing

2023

Revenue$406,844
Expenses$341,989
Net Income$64,855
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 23, 2024
Return Version
2023v5.0
Gross Receipts
$408,484
Mission and Program Overview

Mission

Mission is to add quality, attainable housing that allows seniors, veterans, formerly homeless, and people with low income to thrive in communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,676,854$2,388,718▲ $711,864
Cash and Non-Interest-Bearing Accounts$52,371$192,583▲ $140,212
Savings and Temporary Cash Investments$17,970$5,483▼ $12,487
Total Assets$1,747,195$2,586,784▲ $839,589
Liabilities
Mortgage Notes Payable Secured by Investment Property$821,635$1,500,000▲ $678,365
Other Liabilities$5,494$35,572▲ $30,078
Accounts Payable and Accrued Expenses$2,424$22,198▲ $19,774
Total Liabilities$829,553$1,557,770▲ $728,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$917,642$1,029,014▲ $111,372
Total Net Assets Fund Balance$917,642$1,029,014▲ $111,372
Total Liabilities and Net Assets / Fund Balance$1,747,195$2,586,784▲ $839,589

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,904,031$85,796$1,989,827
Other Land Buildings$242,647$12,030$254,677
Land$134,250-$134,250
Equipment$107,790$7,780$115,570
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eileen ZilchPres & Exec.PT$98,644$98,644

Board Members and Trustees

NameTitle
Becky PhelpsChair
Chad KrumreiDirector
Craig RaycraftDirector
Mark FishwickSecretary
Kristen StilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,813
Program Service Revenue
$321,484
Investment Income
$553
Other Revenue
$994
All Other Contributions
$77,593
Change in Net Assets
$64,855

Audited Revenue Reconciliation

Revenue per Audited Statements
$406,844
Revenue Not Reported on Form 990
$61,917
Total Revenue per Audited Statements
$468,761
Total Revenue per Form 990
$406,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$243,345
Salaries, Compensation, and Employee Benefits$98,644
Total Fundraising Expense$10,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$88,780$4,932$4,932$98,644
Depreciation Depletion$66,094--$66,094
Fees for Services Other$35,749$15,040$913$51,702
Interest$39,227--$39,227
Advertising$4,564-$4,564$9,128
Fees for Services Accounting$279$8,499-$8,778
Insurance$6,227$196-$6,423
Other Expenses$5,430--$5,430
All Other Expenses$2,151$2,570-$4,721
Office Expenses$1,572$1,221$11$2,804
Conferences and Meetings-$135-$135
Fees for Services Legal-$60-$60
Total Functional Expenses$298,916$32,653$10,420$341,989

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$357,389
Expenses per Audited Statements$341,989
Total Expenses per Form 990$341,989
Expenses Not Reported on Form 990$15,400
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,640
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
David ZilchContract LaborMaintenanceNo-
Joe HammondBd Mbr (former)Building RenovationNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Community Catalysts$27,244
Prepaid Rents$2,458
Security Deposit-422 E. Grand River$2,019
Security Deposit-502 S. Michigan Ave$1,750
Security Deposit-521 E. Grand River$1,725
Mi Use Tax$376
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

Draft of form 990 provided to executive director for review and approval prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts are discussed at each meeting, as appropriate. Members with conflicts are recused from discussions.

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

Comparable data is used to determine the compensation for the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Community Catalysts Development Com
EIN
84-4785990
Phone
2316791258
Address
422 E GRAND RIVER, HOWELL, MI 48843

Signing Officer

Name
Eileen Zilch
Title
Pres & Exec. Director
Phone
2316791258
Signed
2024-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eileen Zilch
Formed
2020
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
80

Preparer

Firm
Bredernitz Wagner & Co Pc
Address
109 W CLINTON ST, HOWELL, MI 48843
Preparer
Mary T Cole
Phone
5175462130
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Exec. Assistant 7,302 10,040 913 property manager 28,447 0 0 controller 0 5,000 0 total 35,749 15,040 913

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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/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt073056
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0118366
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0512906
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02634
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt03823
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt06457
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0553
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0857
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01839
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt01746695
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0407931
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0177066
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0138019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01023679
IRS990ScheduleA/Total509Grp/TotalAmt01746695
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0408484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0177106
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0138408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01024536
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01748534
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01904031
IRS990ScheduleD/BuildingsGrp/DepreciationAmt085796
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01989827
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt061917
IRS990ScheduleD/DonatedServicesUseFcltsAmt015400
IRS990ScheduleD/EquipmentGrp/BookValueAmt0107790
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07780
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115570
IRS990ScheduleD/ExpensesNotReportedAmt015400
IRS990ScheduleD/ExpensesSubtotalAmt0341989
IRS990ScheduleD/LandGrp/BookValueAmt0134250
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0134250
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0242647
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012030
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0254677
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027244
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5376
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO COMMUNITY CATALYSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREPAID RENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT-422 E. GRAND RIVER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSIT-502 S. MICHIGAN AVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSIT-521 E. GRAND RIVER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5MI USE TAX
IRS990ScheduleD/RevenueNotReportedAmt061917
IRS990ScheduleD/RevenueSubtotalAmt0406844
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02388718
IRS990ScheduleD/TotalExpensesPerForm990Amt0341989
IRS990ScheduleD/TotalLiabilityAmt035572
IRS990ScheduleD/TotalRevenuePerForm990Amt0406844
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0468761
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0357389
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JOE HAMMOND
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1DAVID ZILCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BD MBR (FORMER)
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CONTRACT LABOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BUILDING RENOVATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MAINTENANCE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0JOE HAMMOND (FORMER BOARD MEMBER) IS THE SHAREHOLDER OF JOE HAMMOND LLC (AN S-COPRORATION). JOE HAMMOND LLC IS THE GENERAL CONTRACTOR OVERSEEING THE RENOVATION OF A BUILDING LOCATED AT 4495 W. GRAND RIVER AVE., HOWELL, MI. DAVID ZILCH IS THE SON OF EILEEN ZILCH, THE PRESIDENT AND EXECUTIVE DIRECTOR. DAVID ZILCH PROVIDES BUILDING AND YARD MAINTENANCE SERVICES. EILEEN ZILCH ALSO SERVES AS THE PRESIDENT AND EXECUTIVE DIRECTOR OF COMMUNITY CATALYSTS (A SEPARATE 501C3 ORGANIZATION). COMMUNITY CATALYSTS LOANED MONEY TO THE ORGANZIATION IN THE CURRENT TAX YEAR TO COVER THE PURCHASE AND RENOVATION COSTS OF PROPERTY LOCATED AT 4495 W. GRAND RIVER AVE., HOWELL, MI. COMMUNITY CATALYSTS AND THE ORGANIZATION HAVE AN AGREEMENT TO SHARE COSTS INCURRED BY COMMUNITY CATALYSTS THAT ARE APPLICABLE TO BOTH ORGANIZATIONS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DRAFT OF FORM 990 PROVIDED TO EXECUTIVE DIRECTOR FOR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICTS ARE DISCUSSED AT EACH MEETING, AS APPROPRIATE. MEMBERS WITH CONFLICTS ARE RECUSED FROM DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPARABLE DATA IS USED TO DETERMINE THE COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXEC. ASSISTANT 7,302 10,040 913 PROPERTY MANAGER 28,447 0 0 CONTROLLER 0 5,000 0 TOTAL 35,749 15,040 913
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01747195
IRS990/TotalAssetsEOYAmt02586784
IRS990/TotalAssetsGrp/BOYAmt01747195
IRS990/TotalAssetsGrp/EOYAmt02586784
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083813
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010420
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032653
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0298916
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341989
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0829553
IRS990/TotalLiabilitiesEOYAmt01557770
IRS990/TotalLiabilitiesGrp/BOYAmt0829553
IRS990/TotalLiabilitiesGrp/EOYAmt01557770
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0917642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01029014
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01740
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01740
IRS990/TotalProgramServiceExpensesAmt0298916
IRS990/TotalProgramServiceRevenueAmt0321484
IRS990/TotalReportableCompFromOrgAmt098644
IRS990/TotalRevenueGrp/ExclusionAmt01547
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0321484
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0406844
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01747195
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02586784
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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