Civic Intelligence

Community Sharing

990 • Fiscal year 2024 • EIN 90-0175714

Jan 01, 2024 to Dec 31, 2024 • Filed on May 27, 2025

400 Beach Farm CircleHighland, MI 48356

(248) 889-0347

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

59th percentile

7.4%

Faster asset growth than 59% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

6.9%

Faster revenue growth than 48% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,233,362

Up $154,434 (+7.4%) from 2023

Net Assets

Up

$2,221,573

Up $157,141 (+7.6%) from 2023

Liabilities

Down

$11,789

Down $2,707 (-19%) from 2023

Revenue

Up

$628,773

Up $40,400 (+6.9%) from 2023

Expenses

Up

$536,543

Up $102,134 (+24%) from 2023

Net Income

Down

$92,230

Down $61,734 (-40%) 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 2011: $112,093Liabilities 2011: $8,587Net Assets 2011: $103,5062011Assets 2012: $131,674Liabilities 2012: $8,379Net Assets 2012: $123,2952012Assets 2013: $139,533Liabilities 2013: $5,405Net Assets 2013: $134,1282013Assets 2014: $209,320Liabilities 2014: $12,747Net Assets 2014: $196,5732014Assets 2015: $286,978Liabilities 2015: $10,304Net Assets 2015: $276,6742015Assets 2016: $376,079Liabilities 2016: $8,032Net Assets 2016: $368,0472016Assets 2018: $489,345Liabilities 2018: $16,278Net Assets 2018: $473,0672018Assets 2019: $585,574Liabilities 2019: $17,398Net Assets 2019: $568,1762019Assets 2020: $924,937Liabilities 2020: $22,160Net Assets 2020: $902,7772020Assets 2021: $1,717,946Liabilities 2021: $12,011Net Assets 2021: $1,705,9352021Assets 2022: $1,885,916Liabilities 2022: $24,331Net Assets 2022: $1,861,5852022Assets 2023: $2,078,928Liabilities 2023: $14,496Net Assets 2023: $2,064,4322023Assets 2024: $2,233,362Liabilities 2024: $11,789Net Assets 2024: $2,221,5732024

Highlighted filing

2024

Assets$2,233,362
Liabilities$11,789
Net Assets$2,221,573

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2011: $380,9432011Expenses 2012: $383,8462012Revenue 2013: $391,761Expenses 2013: $380,928Net Income 2013: $10,8332013Revenue 2014: $467,255Expenses 2014: $404,810Net Income 2014: $62,4452014Revenue 2015: $524,222Expenses 2015: $444,121Net Income 2015: $80,1012015Revenue 2016: $571,326Expenses 2016: $488,708Net Income 2016: $82,6182016Revenue 2018: $649,136Expenses 2018: $586,554Net Income 2018: $62,5822018Revenue 2019: $425,959Expenses 2019: $396,083Net Income 2019: $29,8762019Revenue 2020: $636,582Expenses 2020: $301,980Net Income 2020: $334,6022020Revenue 2021: $1,105,313Expenses 2021: $302,155Net Income 2021: $803,1582021Revenue 2022: $574,490Expenses 2022: $353,313Net Income 2022: $221,1772022Revenue 2023: $588,373Expenses 2023: $434,409Net Income 2023: $153,9642023Revenue 2024: $628,773Expenses 2024: $536,543Net Income 2024: $92,2302024

Highlighted filing

2024

Revenue$628,773
Expenses$536,543
Net Income$92,230
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 27, 2025
Return Version
2024v5.1
Gross Receipts
$643,348
Mission and Program Overview

Mission

To provide food, clothing, education and emergency financial assistance to those in need while respecting their dignity and fostering their independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$924,386$921,076▼ $3,310
Savings and Temporary Cash Investments$540,413$598,011▲ $57,598
Investments in Publicly Traded Securities$487,266$566,645▲ $79,379
Cash and Non-Interest-Bearing Accounts$46,359$74,694▲ $28,335
Pledges and Grants Receivable$71,126$65,437▼ $5,689
Prepaid Expenses and Deferred Charges$5,246$4,263▼ $983
Inventories for Sale or Use$4,132$3,236▼ $896
Total Assets$2,078,928$2,233,362▲ $154,434
Liabilities
Accounts Payable and Accrued Expenses$14,496$11,789▼ $2,707
Total Liabilities$14,496$11,789▼ $2,707
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,064,432$2,221,573▲ $157,141
Total Net Assets Fund Balance$2,064,432$2,221,573▲ $157,141
Total Liabilities and Net Assets / Fund Balance$2,078,928$2,233,362▲ $154,434

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$921,076$129,712-
Compensation and Service Providers

Board Members and Trustees

NameTitle
David BellPresident
Claudia SchimetzVice President
Beth FrydlewiczDirector
Cheryl SodenDirector
David DickeyDirector
Jaqi KupferDirector
Jennifer CawthorneDirector
Melvin BopmerDirector
Robert SwansonDirector
Stacy HessDirector
Chris BurkeSecretary
Mary KrebsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$487,755
Program Service Revenue
$0
Investment Income
$27,066
Other Revenue
$113,952
All Other Contributions
$487,755
Change in Net Assets
$92,230

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory130,188$130,188Fair Market Value
Total Noncash Contributions130,188$130,188-

Audited Revenue Reconciliation

Revenue per Audited Statements
$643,349
Revenue Not Reported on Form 990
$64,911
Total Revenue per Audited Statements
$708,260
Total Revenue per Form 990
$643,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$376,456
Other Expenses$99,062
Salaries, Compensation, and Employee Benefits$61,025
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$376,456--$376,456
Other Salaries and Wages$45,360$11,340-$56,700
Occupancy$36,602$4,067-$40,669
Depreciation Depletion$27,665$3,074-$30,739
Office Expenses$10,743$1,194-$11,937
Fees for Services Accounting$6,954$772-$7,726
Insurance$5,944$660-$6,604
Payroll Taxes$3,893$432-$4,325
Advertising$901$100-$1,001
Other Expenses$309$77-$386
Total Functional Expenses$514,827$21,716$0$536,543

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$551,118
Total Expenses per Audited Statements$551,118
Total Expenses per Form 990$551,118
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$128,527
Fundraising Direct Expenses$14,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Empty Bowls$60,951$60,951-$60,951
Garage Sale$41,532$41,532-$41,532
Total Events$128,527$128,527-$128,527
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Governing body decisions Part VI line 7B

Board of directors meet about once a month. All major policy changes and cash disbursements must be approved by a majority of this board.

Form 990 governing body review Part VI line 11

The board of directors approves the 990 tax return and the audited financial statements.

Conflict of interest policy compliance Part VI line 12C

The board of directors reviews any conflict of interest and recomends changes if required.

Governing documents etc available to public Part VI line 19

Form 990s will be available for a three-year period beginning with the due date ofthe return (including any extension of time for filing) or, if later, the date it is actually filed. The returns will include any schedules and attachments that are filed with the form. Copies of form 1023 and 990 will be provided immediately in the case of in-personrequests, and within 30 days in the case of written requests. A request that is faxed, e-mailed or sent by private courier is considered a writtenrequest. Whenever possible, form 1023 and form 990 will be emailed to the requestor.

Filing and Contact Details

Filer

Filer Name
Community Sharing
EIN
90-0175714
In Care Of
% DAVID BELL
Phone
2488890347
Address
400 BEACH FARM CIRCLE, HIGHLAND, MI 48356
Doing Business As
Community Sharing Outreach Cen

Signing Officer

Name
David Bell
Title
President
Phone
2488890347
Signed
2025-05-27
Discuss with paid preparer
No

Organization Details

Principal Officer
David Bell
Formed
2004
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
250

Preparer

Firm
Robert Wm Swanson CPA
Address
31807 Middlebelt Rd Suite 103, Farmington Hills, MI 48334-2376
Preparer
Robert Wm Swanson CPA
Phone
2488510900
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02221573
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IRS990/NoncashContributionsAmt0130188
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ManagementAndGeneralAmt04067
IRS990/OccupancyGrp/ProgramServicesAmt036602
IRS990/OccupancyGrp/TotalAmt040669
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01194
IRS990/OfficeExpensesGrp/ProgramServicesAmt010743
IRS990/OfficeExpensesGrp/TotalAmt011937
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSES & OTHER FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt077
IRS990/OtherExpensesGrp/ProgramServicesAmt0309
IRS990/OtherExpensesGrp/TotalAmt0386
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt011340
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045360
IRS990/OtherSalariesAndWagesGrp/TotalAmt056700
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0432
IRS990/PayrollTaxesGrp/ProgramServicesAmt03893
IRS990/PayrollTaxesGrp/TotalAmt04325
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt065437
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04263
IRS990/PrincipalOfficerNm0DAVID BELL
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IRS990/ProgSrvcAccomActy2Grp/Desc0ASSISTANCE WITH CLIENTS EMERGENCY NEEDS SUCH AS EVICTION NOTICES, SHUT OFF NOTICES,PAYMENTS FOR PRESCRIPTION ETC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0105748
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0110000
IRS990/ProgSrvcAccomActy3Grp/Desc0PROVISION OF CLOTHING TO NEEDY FAMILIES WHO MEET CERTAIN GUIDLINES AS DETERMINED BY THE BOARD OF DIRECTORS OF COMMUNITY SHARING. ALL CLOTHING IS DONATED BY THE GENERAL PUBLIC AND GIVEN TO THE NEEDY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt04700
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt04700
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IRS990/PYContributionsGrantsAmt0444941
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0280974
IRS990/PYInvestmentIncomeAmt022646
IRS990/PYOtherExpensesAmt095156
IRS990/PYOtherRevenueAmt0120786
IRS990/PYRevenuesLessExpensesAmt0153964
IRS990/PYSalariesCompEmpBnftPaidAmt058279
IRS990/PYTotalExpensesAmt0434409
IRS990/PYTotalRevenueAmt0588373
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReconcilationRevenueExpnssAmt092230
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0540413
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0598011
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0444941
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0394761
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0272389
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0486155
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0487756
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0444941
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0394761
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0272389
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0486155
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02086002
IRS990ScheduleA/TotalSupportAmt02086002
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129712
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt01050788
IRS990ScheduleD/ExpensesSubtotalAmt0551118
IRS990ScheduleD/NetUnrealizedGainsInvstAmt064911
IRS990ScheduleD/RevenueNotReportedAmt064911
IRS990ScheduleD/RevenueSubtotalAmt0643349
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0921076
IRS990ScheduleD/TotalExpensesPerForm990Amt0551118
IRS990ScheduleD/TotalRevenuePerForm990Amt0643349
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0708260
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0551118
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GARAGE SALE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0EMPTY BOWLS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041532
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt060951
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt026044
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0128527
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041532
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt060951
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt026044
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0128527
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0128527
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOOD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1LATE RENT UNPAID UTILITIESMEDICAL
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0FOOD CLOTHING
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc1BACK RENTLATE RENT ETC
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0REPLACEMENT VALUE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc1CASH EXPENSE
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0130188
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0130188
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD OF DIRECTORS MEET ABOUT ONCE A MONTH. ALL MAJOR POLICY CHANGES AND CASH DISBURSEMENTS MUST BE APPROVED BY A MAJORITY OF THIS BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS APPROVES THE 990 TAX RETURN AND THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS ANY CONFLICT OF INTEREST AND RECOMENDS CHANGES IF REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990S WILL BE AVAILABLE FOR A THREE-YEAR PERIOD BEGINNING WITH THE DUE DATE OFTHE RETURN (INCLUDING ANY EXTENSION OF TIME FOR FILING) OR, IF LATER, THE DATE IT IS ACTUALLY FILED. THE RETURNS WILL INCLUDE ANY SCHEDULES AND ATTACHMENTS THAT ARE FILED WITH THE FORM. COPIES OF FORM 1023 AND 990 WILL BE PROVIDED IMMEDIATELY IN THE CASE OF IN-PERSONREQUESTS, AND WITHIN 30 DAYS IN THE CASE OF WRITTEN REQUESTS. A REQUEST THAT IS FAXED, E-MAILED OR SENT BY PRIVATE COURIER IS CONSIDERED A WRITTENREQUEST. WHENEVER POSSIBLE, FORM 1023 AND FORM 990 WILL BE EMAILED TO THE REQUESTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02233362
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0487755
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021716
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0514827
IRS990/TotalFunctionalExpensesGrp/TotalAmt0536543
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014496
IRS990/TotalLiabilitiesEOYAmt011789
IRS990/TotalLiabilitiesGrp/BOYAmt014496
IRS990/TotalLiabilitiesGrp/EOYAmt011789
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02064432
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02221573
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0514827
IRS990/TotalReportableCompFromOrgAmt00

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