Civic Intelligence

Agricultural Contracting Services Association

990 • Fiscal year 2017 • EIN 20-4486659

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

2491 Alluvial Avenue Suite 170Clovis, CA 93611

(559) 977-7030

Siviq Scores

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

Liabilities / Assets

96th percentile

0.79x

Higher debt load relative to assets than 96% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.09x

Higher debt load relative to revenue than 65% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Net Margin

80th percentile

21%

Higher net margin than 80% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

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

2017 filings • 501(c)5 • $5M-$10M nonprofits • Source year 2017

Asset Growth

1st percentile

-67%

Faster asset growth than 1% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

34%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)5 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$846,000

Down $1,713,895 (-67%) from 2016

Net Assets

Down

$176,000

Down $1,987,829 (-92%) from 2016

Liabilities

Up

$670,000

Up $273,934 (+69%) from 2016

Revenue

Up

$7,796,105

Up $1,972,647 (+34%) from 2016

Expenses

Up

$6,131,677

Up $3,853,800 (+169%) from 2016

Net Income

Down

$1,664,428

Down $1,881,153 (-53%) from 2016

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: $34,924Liabilities 2011: $0Net Assets 2011: $34,9242011Assets 2012: $63,200Liabilities 2012: $56,300Net Assets 2012: $6,9002012Assets 2013: $18,563Liabilities 2013: $0Net Assets 2013: $18,5632013Assets 2014: $39,689Liabilities 2014: $7,500Net Assets 2014: $32,1892014Assets 2015: $109,824Liabilities 2015: $32,500Net Assets 2015: $77,3242015Assets 2016: $2,559,895Liabilities 2016: $396,066Net Assets 2016: $2,163,8292016Assets 2017: $846,000Liabilities 2017: $670,000Net Assets 2017: $176,0002017

Highlighted filing

2017

Assets$846,000
Liabilities$670,000
Net Assets$176,000

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2011: $116,414Expenses 2011: $81,490Net Income 2011: $34,9242011Revenue 2012: $55,299Expenses 2012: $15,340Net Income 2012: $39,9592012Revenue 2013: $138,276Expenses 2013: $131,834Net Income 2013: $6,4422013Revenue 2014: $338,346Expenses 2014: $265,705Net Income 2014: $72,6412014Revenue 2015: $434,955Expenses 2015: $289,644Net Income 2015: $145,3112015Revenue 2016: $5,823,458Expenses 2016: $2,277,877Net Income 2016: $3,545,5812016Revenue 2017: $7,796,105Expenses 2017: $6,131,677Net Income 2017: $1,664,4282017

Highlighted filing

2017

Revenue$7,796,105
Expenses$6,131,677
Net Income$1,664,428
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 1, 2018
Return Version
2017v2.0
Gross Receipts
$7,796,105
Mission and Program Overview

Mission

Multi-employer national labor organization representing employees in terms of wages, hours, working conditions, labor disputes and benefits under multiple employer welfare arrangements.

Our mission is to uplift labor relations and build up the employment relationship between our members and their Employers, to empower our members in their employment by negotiating for their wages, hours, working conditions, and benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,110,405$691,000▼ $1,419,405
Accounts Receivable$249,490$0▼ $249,490
Investments Other Securities$55,000$155,000▲ $100,000
Land, Buildings, and Equipment, Net$145,000$0▼ $145,000
Total Assets$2,559,895$846,000▼ $1,713,895
Liabilities
Other Liabilities$370,516$670,000▲ $299,484
Accounts Payable and Accrued Expenses$25,550--
Total Liabilities$396,066$670,000▲ $273,934
Net Assets / Fund Balance
Unrestricted Net Assets$2,163,829$176,000▼ $1,987,829
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$2,163,829$176,000▼ $1,987,829
Total Liabilities and Net Assets / Fund Balance$2,559,895$846,000▼ $1,713,895

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$55,000--
Closely Held Equity Interests$100,000--
Financial Derivatives$0--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marcus AsayChairman Chief Exec Officer Chief Org Officer
Jesse SolisVice Chairman
Humberto AvilaBoard Member
Jesusa De La CruzBoard Member
Teodoro EsquedaBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
QuinoxManagement Services530 E HERNDON AVE STE 105, Fresno, CA 93720$538,978
Farmworker Enterprise FoundationExecutive Management Services2491 BULLARD AVE STE 170, Clovis, CA 93611$312,000
-Financial Management436 W GARLAND AVE, Fresno, CA 93705$182,000
-Marketing Services802 HOAG, Sanger, CA 93656$173,000
California AnalyticsProgram Management600 E JOHN CARPENTER FWY STE 234, Irving, TX 75062$120,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,796,105
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,664,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,251,469
Salaries, Compensation, and Employee Benefits$581,196
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$2,299,012
Advertising---$1,169,036
Fees for Services Other---$694,329
Occupancy---$635,000
Other Salaries and Wages---$516,467
Fees for Services Management---$312,000
Office Expenses---$244,704
Fees for Service Investment Mgmnt Fees---$182,000
Payroll Taxes---$64,729
Insurance---$14,400
Total Functional Expenses$0$0$0$6,131,677
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Balances Payable$670,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Executive management services retained through farmworker enterprise foundation

Form 990, Part VI, Section A, Line 6

Workers electing representation by the union are members with dues waived on participation in any union benefit programs

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

Union members elect governing board members at minimum of every three years

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

FORM 990s DISTRIBUTED TO ALL BOARD MEMBERS AFTER FILING

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

Board member disclosure reports to be collected and submitted to board annually by policy and practice

Form 990, Part VI, Section B, Line 15

Chief executive compensation based on market comparables and past compensation history

Form 990, Part VI, Section C, Line 19

All governing documents are available to any members of the public upon request at the union headquarters training & hiring hall 330 bullard ave, clovis, ca, 93612

Filing and Contact Details

Filer

Filer Name
Agricultural Contracting Services Association
EIN
20-4486659
Phone
5599777030
Address
2491 ALLUVIAL AVENUE SUITE 170, CLOVIS, CA 93611
Doing Business As
American Labor Alliance

Signing Officer

Name
Antonio Gastelum
Title
Sr. Financial Consultant
Phone
5599777030
Signed
2018-11-01

Organization Details

Principal Officer
Marcus Asay
Formed
2006
Legal Domicile
Nv
Voting Board Members
5
Independent Board Members
3
Employees
39
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Pamana funeral benefit program

Form 990, Part III, Line 3

All worker injury comp program assets and liabilities assumed by omega community labor association

Form 990, Part IX, Line 11G

Q3 & q4 outsourced payroll and taxes

Form 990, Part XI, Line 9

Asset and liability transfer for comp and health programs to omega community labor association -$3,652,257

Raw XML AppendixShowing 400 of 434 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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IRS990/RevenueAmt0293055
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt0100000
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/FinancialDerivativesGrp/BookValueAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0670000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT BALANCES PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt055000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0METAL AND MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueSecuritiesAmt0155000
IRS990ScheduleD/TotalLiabilityAmt0670000
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARCUS ASAY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN CHIEF EXEC OFFICER CHIEF ORG OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0WORKER INJURY COMP PROGRAM ASSETS AND LIABILITIES ASSUMED BY OMEGA COMMUNITY LABOR ASSOCIATION dba COMPASS PILOT WORKER INJURY BENEFIT PLAN AND TRUST
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0COMPASS PILOT WORKER INJURY BENEFIT PLAN AND TRUST
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine2Txt0OMEGA COMMUNITY LABOR ASSOCIATION
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-11-17
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0823515079
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt03137257
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501C5
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH BASIS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0330 BULLARD AVE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0CLOVIS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd093612
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAMANA FUNERAL BENEFIT PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL WORKER INJURY COMP PROGRAM ASSETS AND LIABILITIES ASSUMED BY OMEGA COMMUNITY LABOR ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE MANAGEMENT SERVICES RETAINED THROUGH FARMWORKER ENTERPRISE FOUNDATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WORKERS ELECTING REPRESENTATION BY THE UNION ARE MEMBERS WITH DUES WAIVED ON PARTICIPATION IN ANY UNION BENEFIT PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNION MEMBERS ELECT GOVERNING BOARD MEMBERS AT MINIMUM OF EVERY THREE YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990s DISTRIBUTED TO ALL BOARD MEMBERS AFTER FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD MEMBER DISCLOSURE REPORTS TO BE COLLECTED AND SUBMITTED TO BOARD ANNUALLY BY POLICY AND PRACTICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHIEF EXECUTIVE COMPENSATION BASED ON MARKET COMPARABLES AND PAST COMPENSATION HISTORY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL GOVERNING DOCUMENTS ARE AVAILABLE TO ANY MEMBERS OF THE PUBLIC UPON REQUEST AT THE UNION HEADQUARTERS TRAINING & HIRING HALL 330 BULLARD AVE, CLOVIS, CA, 93612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Q3 & Q4 OUTSOURCED PAYROLL AND TAXES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ASSET AND LIABILITY TRANSFER FOR COMP AND HEALTH PROGRAMS TO OMEGA COMMUNITY LABOR ASSOCIATION -$3,652,257
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/StatesWhereCopyOfReturnIsFldCd1NV
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02559895
IRS990/TotalAssetsEOYAmt0846000
IRS990/TotalAssetsGrp/BOYAmt02559895
IRS990/TotalAssetsGrp/EOYAmt0846000
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt039
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt06131677
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0396066
IRS990/TotalLiabilitiesEOYAmt0670000
IRS990/TotalLiabilitiesGrp/BOYAmt0396066
IRS990/TotalLiabilitiesGrp/EOYAmt0670000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02163829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176000
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt02299012
IRS990/TotalProgramServiceRevenueAmt07796105
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt07796105
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07796105
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02559895

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