Civic Intelligence

Baking Industry Sanitation Standards Committee

990 • Fiscal year 2017 • EIN 13-3041317

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 12, 2018

Organization ProfileWWW.BISSC.ORG
1213 Bakers WayManhattan, KS 66502

(866) 342-4772

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

97th percentile

44%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

99th percentile

$322,092

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 461.4% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

63rd percentile

9.4%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

2nd percentile

-40%

Faster revenue growth than 2% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$579,550

Up $49,943 (+9.4%) from 2016

Net Assets

Up

$577,445

Up $48,271 (+9.1%) from 2016

Liabilities

Up

$2,105

Up $1,672 (+386%) from 2016

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin97th percentile

Revenue

Down

$69,801

Down $46,495 (-40%) from 2016

Expenses

Down

$38,798

Down $12,001 (-24%) from 2016

Net Income

Down

$31,003

Down $34,494 (-53%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$1.0M$500K$0Assets 2010: $261,262Liabilities 2010: $175Net Assets 2010: $261,0872010Assets 2011: $292,610Liabilities 2011: $4,846Net Assets 2011: $287,7642011Assets 2012: $353,572Liabilities 2012: $713Net Assets 2012: $352,8592012Assets 2013: $444,830Liabilities 2013: $0Net Assets 2013: $444,8302013Assets 2014: $465,837Liabilities 2014: $7,500Net Assets 2014: $458,3372014Assets 2015: $502,334Liabilities 2015: $0Net Assets 2015: $502,3342015Assets 2016: $529,607Liabilities 2016: $433Net Assets 2016: $529,1742016Assets 2017: $579,550Liabilities 2017: $2,105Net Assets 2017: $577,4452017Assets 2018: $601,972Liabilities 2018: $21,929Net Assets 2018: $580,0432018Assets 2019: $691,602Liabilities 2019: $21,250Net Assets 2019: $670,3522019Assets 2020: $735,225Liabilities 2020: $21,325Net Assets 2020: $713,9002020Assets 2021: $801,746Liabilities 2021: $2,908Net Assets 2021: $798,8382021Assets 2022: $9,422Liabilities 2022: $0Net Assets 2022: $9,4222022Assets 2023: $471,395Liabilities 2023: $0Net Assets 2023: $471,3952023Assets 2024: $384,091Liabilities 2024: $124Net Assets 2024: $383,9672024

Highlighted filing

2017

Assets$579,550
Liabilities$2,105
Net Assets$577,445
Open 2017 Filing

Operations Trend

Revenue Growth2nd percentile

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

$1.0M$500K$0-$500K-$1.0MRevenue 2010: $65,327Expenses 2010: $46,943Net Income 2010: $18,3842010Revenue 2011: $63,982Expenses 2011: $38,447Net Income 2011: $25,5352011Revenue 2012: $70,603Expenses 2012: $15,521Net Income 2012: $55,0822012Revenue 2013: $90,724Expenses 2013: $30,023Net Income 2013: $60,7012013Revenue 2014: $91,940Expenses 2014: $96,066Net Income 2014: -$4,1262014Revenue 2015: $88,938Expenses 2015: $32,146Net Income 2015: $56,7922015Revenue 2016: $116,296Expenses 2016: $50,799Net Income 2016: $65,4972016Revenue 2017: $69,801Expenses 2017: $38,798Net Income 2017: $31,0032017Revenue 2018: $73,693Expenses 2018: $46,088Net Income 2018: $27,6052018Revenue 2019: $64,303Expenses 2019: $48,872Net Income 2019: $15,4312019Revenue 2020: $53,434Expenses 2020: $49,255Net Income 2020: $4,1792020Revenue 2021: $73,442Expenses 2021: $53,863Net Income 2021: $19,5792021Revenue 2022: $69,784Expenses 2022: $859,200Net Income 2022: -$789,4162022Revenue 2023: $79,123Expenses 2023: $267,275Net Income 2023: -$188,1522023Revenue 2024: $52,031Expenses 2024: $208,262Net Income 2024: -$156,2312024

Highlighted filing

2017

Revenue$69,801
Expenses$38,798
Net Income$31,003
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 12, 2018
Return Version
2017v2.3
Gross Receipts
$139,827
Mission and Program Overview

Mission

To improve baking sanitation through standards for design and construction of baking equipment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$393,839$415,660▲ $21,821
Cash and Non-Interest-Bearing Accounts$135,768$156,805▲ $21,037
Prepaid Expenses and Deferred Charges-$7,085-
Total Assets$529,607$579,550▲ $49,943
Liabilities
Other Liabilities$433$2,105▲ $1,672
Total Liabilities$433$2,105▲ $1,672
Net Assets / Fund Balance
Unrestricted Net Assets$529,174$577,445▲ $48,271
Total Net Assets Fund Balance$529,174$577,445▲ $48,271
Total Liabilities and Net Assets / Fund Balance$529,607$579,550▲ $49,943
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Andre BianePresident
Alfonso CapuchinoDirector
Tom OgleSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$51,845
Investment Income
$17,851
Other Revenue
$105
Change in Net Assets
$31,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$38,798
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$9,488
Fees for Service Investment Mgmnt Fees---$3,811
Fees for Services Accounting---$2,940
Office Expenses---$662
Fees for Services Other---$321
Other Expenses---$50
Total Functional Expenses$0$0$0$38,798
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Liabilities$2,105
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The organization's governing body will not review form 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“Notice of document availability is posted on the bulletin board stating the documents may be viewed upon request.”

Filing and Contact Details

Filer

Filer Name
Baking Industry Sanitation Standards
EIN
13-3041317
Phone
8663424772
Address
1213 BAKERS WAY, MANHATTAN, KS 66502

Signing Officer

Name
Tom Ogle
Title
Officer
Phone
8663424772
Signed
2018-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andre Biane
Formed
1949
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
4801 MAIN STREET SUITE 400, KANSAS CITY, MO 64112
Preparer
Steve Johnson
Phone
8167533000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Fasb asc 740-10-05 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements. This topic prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This topic also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. The institute has not identified any uncertainties in federal or state income taxes for any open tax years as of december 31, 2017. The institute is no longer subject to federal and state tax examinations by tax authorities for years before 2014. No authorities have commenced income tax examinations as of december 31, 2017 .”

Raw XML Appendix382 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB ASC 740-10-05 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. THE INSTITUTE HAS NOT IDENTIFIED ANY UNCERTAINTIES IN FEDERAL OR STATE INCOME TAXES FOR ANY OPEN TAX YEARS AS OF DECEMBER 31, 2017. THE INSTITUTE IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2014. NO AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS AS OF DECEMBER 31, 2017 .
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S GOVERNING BODY WILL NOT REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NOTICE OF DOCUMENT AVAILABILITY IS POSTED ON THE BULLETIN BOARD STATING THE DOCUMENTS MAY BE VIEWED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1AIB INTERNATIONAL CERTIFICATION SERVICES
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0579550
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IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
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IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TOM OGLE
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ReturnHeader/BusinessOfficerGrp/PhoneNum08663424772
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAKING INDUSTRY SANITATION STANDARDS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COMMITTEE
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ReturnHeader/FilingSecurityInformation/IPTm011:23:37
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04801 MAIN STREET SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064112
ReturnHeader/PreparerPersonGrp/PhoneNum08167533000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE JOHNSON
ReturnHeader/ReturnTs02018-11-14T13:39:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$579,550
Liabilities
$2,105
Net assets
$577,445
Revenue
$69,801
Expenses
$38,798
Net income
$31,003
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.84$0.00$3.84$0.52$2.08$1.56
2023Detailed filing. Detailed filing data is available for this year.$4.71$0.00$4.71$0.79$2.67$1.88
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.70$8.59$7.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.02$0.03$7.99$0.73$0.54$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.35$0.21$7.14$0.53$0.49$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.92$0.21$6.70$0.64$0.49$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$0.22$5.80$0.74$0.46$0.28
2017Detailed filing. Detailed filing data is available for this year.$5.80$0.02$5.77$0.70$0.39$0.31
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.30$0.00$5.29$1.16$0.51$0.65
2015Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$0.89$0.32$0.57
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.66$0.08$4.58$0.92$0.96$0.04
2013Detailed filing. Detailed filing data is available for this year.$4.45$0.00$4.45$0.91$0.30$0.61
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.54$0.01$3.53$0.71$0.16$0.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.05$2.88$0.64$0.38$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.00$2.61$0.65$0.47$0.18