Civic Intelligence

Iupat District Council 77 Building Corp

EIN 20-4185002 • 501(c)2 • Decatur, GA

Profile

Primary exempt purpose is to hold title to real estate, to provide office and meeting room space to carry out union business for affiliated local unions.

5403 Dividend DriveDecatur, GA 30035

na

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2017

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2017

Top Officer Pay

92nd percentile

$165,471

Higher top officer pay than 92% of similar nonprofits.

501(c)2 • <$500k nonprofits • Source year 2017

Asset Growth

23rd percentile

-100%

Faster asset growth than 23% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

9th percentile

-100%

Faster revenue growth than 9% of similar nonprofits.

501(c)2 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $499,823 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Down

$0

Down $499,823 (-100%) from 2016

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $17,500 (-100%) from 2016

Expenses

Down

$0

Down $23,490 (-100%) from 2016

Net Income

Up

$0

Up $5,990 (+100%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $641,700Liabilities 2011: $33,928Net Assets 2011: $607,7722011Assets 2012: $616,160Liabilities 2012: $24,232Net Assets 2012: $591,9282012Assets 2013: $586,397Liabilities 2013: $12,641Net Assets 2013: $573,7562013Assets 2014: $559,853Liabilities 2014: $1,858Net Assets 2014: $557,9952014Assets 2015: $505,813Liabilities 2015: $0Net Assets 2015: $505,8132015Assets 2016: $499,823Liabilities 2016: $0Net Assets 2016: $499,8232016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50K-$100KRevenue 2011: $22,084Expenses 2011: $59,254Net Income 2011: -$37,1702011Revenue 2012: $23,854Expenses 2012: $39,698Net Income 2012: -$15,8442012Revenue 2013: $18,800Expenses 2013: $36,972Net Income 2013: -$18,1722013Revenue 2014: $19,161Expenses 2014: $34,921Net Income 2014: -$15,7602014Revenue 2015: -$22,065Expenses 2015: $30,117Net Income 2015: -$52,1822015Revenue 2016: $17,500Expenses 2016: $23,490Net Income 2016: -$5,9902016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017

Highlighted filing

2017

Revenue$0
Expenses$0
Net Income$0
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$0.00$5.00$0.18$0.23$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.00$5.06$0.22$0.30$0.52
2014Detailed filing. Detailed filing data is available for this year.$5.60$0.02$5.58$0.19$0.35$0.16
2013Detailed filing. Detailed filing data is available for this year.$5.86$0.13$5.74$0.19$0.37$0.18
2012Summary only. Only limited summary data is available for this year.$6.16$0.24$5.92$0.24$0.40$0.16
2011Summary only. Only limited summary data is available for this year.$6.42$0.34$6.08$0.22$0.59$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 24, 2018
Return Version
2017v2.2
Gross Receipts
$0
Mission and Program Overview

Mission

Primary exempt purpose is to hold title to real estate, to provide office and meeting room space to carry out union business for affiliated local unions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$365,400$0▼ $365,400
Cash and Non-Interest-Bearing Accounts$22,871$0▼ $22,871
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$499,823$0▼ $499,823
Other Assets Total$111,552$0▼ $111,552
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$499,823$0▼ $499,823
Total Net Assets Fund Balance$499,823$0▼ $499,823
Total Liabilities and Net Assets / Fund Balance$499,823$0▼ $499,823
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleOtherTotal
John PickensTrustee$3,012$3,012
Roy CopeningPresident$1,610$1,610
Kevin CarrTrustee$1,390$1,390
David WidenerVice President$1,340$1,340
Dennis McquiltonTrustee Chair$875$875
Winston MckenzieWarden$245$245

Board Members and Trustees

NameTitle
Richard PartainTrustee (p)
Charles HillBusiness Mgr/sec Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The board of directors of iupat district council 77 building corporation shall consist of the officers of iupat district council 77.”

Form 990, Part VI, Section A, Line 8B

“There are no other committees that act on behalf of the building corporation's governing body.”

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

“A copy of form 990 is on file at the district council's office to be reviewed by the executive board. A copy can be emailed or faxed to board members that cannot make it to the council office. The board members are made aware that the form 990 is ready for review and is also available for review at board meetings.”

Form 990, Part VI, Section B, Line 12C

“Each officer and key employee is required to review the conflict of interest policy and sign the annual conflict of interest statement.”

Form 990, Part VI, Section C, Line 19

“A public inspection of form 990 is available upon request.”

Filing and Contact Details

Filer

Filer Name
Iupat District Council 77 Building Corp
EIN
20-4185002
Phone
6787055668
Address
5403 DIVIDEND DRIVE, DECATUR, GA 30035

Signing Officer

Name
Charles Hill
Title
Bus Mgr/sec Tres
Phone
6787055668
Signed
2018-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Hill
Formed
2005
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
ONE PRESIDENTIAL BLVD SUITE 330, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Transfer of net assets to international painter and allied trades dc 77 -499,823.”

Form 990, Part XII, Line 1

“The organization reports their financial statements and form 990 on the modified basis of accounting.”

Form 990, Part XII, Line 2C

“The governing body is responsible for overseeing the financial statement audit and selection of the independent accountant performing the audit.”

Financial Statement Notes

PART X, LINE 2:

“Management is required to evaluate tax positions taken by the council and recognize a tax liability if the council has taken an uncertain position, that more likely than not, would not be sustained upon examination by the u.s. Federal, state, and local taxing authorities. The council is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the council.”

Raw XML AppendixShowing 400 of 416 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PRIMARY EXEMPT PURPOSE IS TO HOLD TITLE TO REAL ESTATE, TO PROVIDE OFFICE AND MEETING ROOM SPACE TO CARRY OUT UNION BUSINESS FOR AFFILIATED LOCAL UNIONS.
IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum06787055668
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05403 DIVIDEND DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DECATUR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030035
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt022871
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractTerminationInd0X
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt00
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PRIMARY EXEMPT PURPOSE IS TO HOLD TITLE TO REAL ESTATE, TO PROVIDE OFFICE AND MEETING ROOM SPACE TO CARRY OUT UNION BUSINESS FOR AFFILIATED LOCAL UNIONS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FinalReturnInd0X
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt651315
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD PARTAIN
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN PICKENS
IRS990/Form990PartVIISectionAGrp/PersonNm2DENNIS MCQUILTON
IRS990/Form990PartVIISectionAGrp/PersonNm3KEVIN CARR
IRS990/Form990PartVIISectionAGrp/PersonNm4ROY COPENING
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID WIDENER
IRS990/Form990PartVIISectionAGrp/PersonNm6CHARLES HILL
IRS990/Form990PartVIISectionAGrp/PersonNm7WINSTON MCKENZIE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt13012
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt31390
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt41610
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt51340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6114156
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt7245
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE (P)
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS MGR/SEC TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt7WARDEN
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt00
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0365400
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PRIMARY EXEMPT PURPOSE IS TO HOLD TITLE TO REAL ESTATE, TO PROVIDE OFFICE AND MEETING ROOM SPACE TO CARRY OUT UNION BUSINESS FOR AFFILIATED LOCAL UNIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0499823
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0111552
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-499823
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHARLES HILL
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt023490
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt017500
IRS990/PYRevenuesLessExpensesAmt0-5990
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt023490
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt017500
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE COUNCIL AND RECOGNIZE A TAX LIABILITY IF THE COUNCIL HAS TAKEN AN UNCERTAIN POSITION, THAT MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, AND LOCAL TAXING AUTHORITIES. THE COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE COUNCIL.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0114156
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt035321
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt015994
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CHARLES HILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MGR/SEC TREAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0165471
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2RECEIVABLES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0INTERNATIONAL UNION OF PAINTER AND ALLIED TRADES DISTRICT COUNCIL 77
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1INTERNATIONAL UNION OF PAINTER AND ALLIED TRADES DISTRICT COUNCIL 77
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2INTERNATIONAL UNION OF PAINTER AND ALLIED TRADES DISTRICT COUNCIL 77
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12017-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22017-01-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0200795445
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1200795445
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2200795445
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt022871
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1365400
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2111552
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(5)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0248 MAIN STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt1248 MAIN STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2248 MAIN STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0FOREST PARK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1FOREST PARK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2FOREST PARK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0GA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1GA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2GA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd030294
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd130294
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd230294
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: JOHN PICKENS, DENNIS MCQUILTON, LARRY FREEMAN, MICHAEL S. MURPHY, CHRISTOPHER STONE, KEVIN CARR, ROY COPENING, DAVID WIDENER, CHARLES HILL AND WINSTON MCKENZIE.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: THE OFFICERS AND TRUSTEES OF THE BUILDING CORP ARE ALSO THE OFFICERS AND TRUSTEES OF THE SUCCESSOR ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF IUPAT DISTRICT COUNCIL 77 BUILDING CORPORATION SHALL CONSIST OF THE OFFICERS OF IUPAT DISTRICT COUNCIL 77.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO OTHER COMMITTEES THAT ACT ON BEHALF OF THE BUILDING CORPORATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF FORM 990 IS ON FILE AT THE DISTRICT COUNCIL'S OFFICE TO BE REVIEWED BY THE EXECUTIVE BOARD. A COPY CAN BE EMAILED OR FAXED TO BOARD MEMBERS THAT CANNOT MAKE IT TO THE COUNCIL OFFICE. THE BOARD MEMBERS ARE MADE AWARE THAT THE FORM 990 IS READY FOR REVIEW AND IS ALSO AVAILABLE FOR REVIEW AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH OFFICER AND KEY EMPLOYEE IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN THE ANNUAL CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A PUBLIC INSPECTION OF FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSFER OF NET ASSETS TO INTERNATIONAL PAINTER AND ALLIED TRADES DC 77 -499,823.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION REPORTS THEIR FINANCIAL STATEMENTS AND FORM 990 ON THE MODIFIED BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING BODY IS RESPONSIBLE FOR OVERSEEING THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT PERFORMING THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES DISTRICT COUNCIL 77
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0200795445
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C_)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0248 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FOREST PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030297
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0499823
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0INTERNATIONAL UNION OF PAINTERS AND ALLIED TRADES DISTRICT COUNCIL 77
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0499823
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0499823
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0499823
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt051315
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt0122628
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0499823
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05403 DIVIDEND DRIVE
IRS990/USAddress/CityNm0DECATUR
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030035
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES HILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR/SEC TRES
ReturnHeader/BusinessOfficerGrp/PhoneNum06787055668
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IUPAT DISTRICT COUNCIL 77 BUILDING CORP
ReturnHeader/Filer/BusinessNameControlTxt0IUPA
ReturnHeader/Filer/EIN0204185002
ReturnHeader/Filer/PhoneNum06787055668
ReturnHeader/Filer/USAddress/AddressLine1Txt05403 DIVIDEND DRIVE
ReturnHeader/Filer/USAddress/CityNm0DECATUR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030035
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId019998950A844A1ED5F18EB360E4E9E4F9906FFA9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0162.211.205.39
ReturnHeader/FilingSecurityInformation/IPDt02018-04-24

Document Assets

No mirrored PDF or thumbnail assets are attached yet.