- Revenue 2024
- $291,610
- Expenses 2024
- $243,292
Program services were 69.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- S310
- Classification
- 1000
- Street
- 4605 CASS AVE STE 201
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
Mission
THE CENTER FOR COMMUNITY BASED ENTERPRISE IS A NON-PROFIT ORGANIZATION WORKING TO CREATE LIVING-WAGE JOBS THROUGH WORKER-OWNERSHIP IN ALL OF ITS FORMS. WE PROVIDE LEGAL HELP, TECHNICAL ASSISTANCE,EDUCATION, AND COLLABORATION TO INDIVIDUALS.
-
.IN THE 10/01/2023-09/30/2024 TAX YEAR, C2BE HAS PROVIDED EMPLOYEE OWNERSHIP EXPLORATION SERVICES TO 45 UNIQUE BUSINESSES; PLUS AN ADDITIONAL 16 BUSINESSES THAT WE WORKED WITH IN BOTH 2023 AND 2024, FOR A TOTAL OF 61 BUSINESSES. .C2BE HAS 3 ACTIVE BUSINESSES GETTING FINANCIAL AND MANAGEMENT ASSESMENT FOR WORKER OWNERSHIP, INCLUDING A PROJECT WE ARE WORKING ON JOINTLY WITH ANOTHER DETROIT-BASED COOPERATIVE DEVELOPER. .C2BE WORKED WITH TWO DETROIT LEGACY BLACK-OWNED BUSINESSES, TO HELP THEM CONSIDER EMPLOYEE OWNERSHIP AS AN EXIT STRATEGY. .C2BE RECEIVED TECHNICAL ASSITANCE FUNDING VIA THE TREASURY DEPARTMENTS STATE SMALL BUSINESS CREDIT INITIATIVE (SSBC) TECHNICAL ASSISTANCE PROGRAM. AS PART OF A CONSORTIUM OF FOUR MICHIGAN ORGANIZATIONS AROUND THE STATE, WE ARE ALL FOCUSED ON BUSINESSES THAT CENTER PEOPLE, WITH A PARTICULAR INTEREST IN ALL VARIATIONS OF EMPLOYEE RELATIONSHIP,MANAGED BY THE MICHIGAN ECONOMIC DEVELOPMENT CORPORATION. IT IS THE FIRST TIME IN RECENT RECENT HISTORY THAT THE STATE IS INVESTING IN EMPLOYEE OWNERSHIP AS A BUSINESS STRATEGY. THE FUNDING INITIATIVE AIMS TO INCREASE SMALL BUSINESSES ACCESS TO TECHNICAL ASSISITANCE AND LOAN CAPITAL, AND IN THIS CASE POTENTIAL EMPLOYEE OWNED BUSINESS AS A FOCUS. .C2BE2 HAS PARTICIPATED IN 12 EDUCATIONAL PRESENTATIONS ON SOME ASPECT OF EMPLOYEE OWNERSHIP TO OVER 450 INDIVIDUALS. HAT CENTER PEOPLE, WITH A PARTICULAR INTEREST IN ALL VARIATIONS OF EMPLOYEE OWNERSHIP, MANAGED BY THE MICHIGAN ECONOMIC DEVELOPMENT CORPORATION.IT IS THE FIRST TIME IN RECENT HISTORY THAT THE STATE IS INVESTING IN EMPLOYEE OWNERSHIP AS A BUSINESS STRATEGY. THE FUNDING INITIATIVE AIMS TO INCREASE SMALL BUSINESSES ACCESS TO TECHNICAL ASSISITANCE AND LOAN CAPITAL, AND IN THIS CASE POTENTIAL EMPLOYEE OWNED BUSINESS AS A FOCUS. .C2BE2 HAS PARTICIPATED IN 12 EDUCATIONAL PRESENTATIONS ON SOME ASPECT OF EMPLOYEE OWNERSHIP TO OVER 450 INDIVIDUALS.
Expenses $168,345
As filed on the 2024 return.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Sarah CraftSARAH CRAFT
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Juwon HarrisJUWON HARRIS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Delphia SimmonsDELPHIA SIMMONS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Vincent TilfordVINCENT TILFORD
SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Judith WilliamsJUDITH WILLIAMS
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 5
-
Lanita CarterLANITA CARTER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Jerry DavisJERRY DAVIS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Emberly VickEMBERLY VICK
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Jarret SchlaffJARRET SCHLAFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 5
-
Karen Tyler-RuizKAREN TYLER-RUIZ
EXECUTIVE DIRECTOR
- Total calculated
- $0
- Hours/week
- 40
-
Steve DubbSTEVE DUBB
CO-CHAIR
- Total calculated
- $0
- Hours/week
- 5
-
Alicia FarrisALICIA FARRIS
TREASURER
- Total calculated
- $0
- Hours/week
- 5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $291,610
- Expenses
- $243,292
- Contributions
- $191,271
- Grants paid
- $0
-
2023
- Revenue
- $169,962
- Expenses
- $244,669
- Contributions
- $150,112
- Grants paid
- not reported
-
2022
- Revenue
- $172,759
- Expenses
- $342,262
- Contributions
- $58,684
- Grants paid
- not reported
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $268,298
- Expenses
- $222,126
- Assets (EOY)
- $430,669
-
2020 · 990
- Revenue
- $224,050
- Expenses
- $323,504
- Assets (EOY)
- $412,641
-
2019 · 990
- Revenue
- $380,925
- Expenses
- $323,746
- Assets (EOY)
- $356,863
-
2018 · 990
- Revenue
- $106,950
- Expenses
- $368,863
- Assets (EOY)
- $286,196
-
2017 · 990
- Revenue
- $578,960
- Expenses
- $321,255
- Assets (EOY)
- $559,488
-
2016 · 990
- Revenue
- $536,478
- Expenses
- $461,523
- Assets (EOY)
- $337,838
-
2015 · 990
- Revenue
- $305,966
- Expenses
- $226,686
- Assets (EOY)
- $131,059
-
2014 · 990-EZ
- Revenue
- $145,434
- Expenses
- $76,888
- Assets (EOY)
- $57,942
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.
Form 990-N e-Postcard, tax year 2013
- Tax period
- 1 October 2013 to 30 September 2014
- Principal officer
-
Michael Friedman
- Mailing address
- 231 E Grand BlvdDetroit MI 48207
- Website
- www.c2be.org
As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.