Civic Intelligence

General Building Contractors Association Inc

990 • Fiscal year 2019 • EIN 23-0847495

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 09, 2020

36 S 18th StreetPhiladelphia, PA 19103

(215) 568-7015

Siviq Scores

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

Liabilities / Assets

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Net Margin

87th percentile

22%

Higher net margin than 87% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$259,650

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Asset Growth

88th percentile

23%

Faster asset growth than 88% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

52nd percentile

3.4%

Faster revenue growth than 52% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$9,569,360

Up $1,796,119 (+23%) from 2018

Net Assets

Up

$9,569,360

Up $1,796,119 (+23%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$4,169,282

Up $135,645 (+3.4%) from 2018

Expenses

Up

$3,261,611

Up $221,193 (+7.3%) from 2018

Net Income

Down

$907,671

Down $85,548 (-8.6%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $2,361,592Liabilities 2011: $10,287Net Assets 2011: $2,351,3052011Assets 2012: $2,624,766Liabilities 2012: $5,980Net Assets 2012: $2,618,7862012Assets 2013: $3,425,846Liabilities 2013: $0Net Assets 2013: $3,425,8462013Assets 2014: $4,045,826Liabilities 2014: $0Net Assets 2014: $4,045,8262014Assets 2015: $4,646,614Liabilities 2015: $0Net Assets 2015: $4,646,6142015Assets 2016: $5,861,685Liabilities 2016: $0Net Assets 2016: $5,861,6852016Assets 2017: $7,197,526Liabilities 2017: $0Net Assets 2017: $7,197,5262017Assets 2018: $7,773,241Liabilities 2018: $0Net Assets 2018: $7,773,2412018Assets 2019: $9,569,360Liabilities 2019: $0Net Assets 2019: $9,569,3602019Assets 2020: $11,243,334Liabilities 2020: $0Net Assets 2020: $11,243,3342020Assets 2021: $13,238,096Liabilities 2021: $0Net Assets 2021: $13,238,0962021Assets 2022: $12,565,237Liabilities 2022: $22,932Net Assets 2022: $12,542,3052022Assets 2023: $14,575,986Liabilities 2023: $0Net Assets 2023: $14,575,9862023Assets 2024: $16,208,794Liabilities 2024: $0Net Assets 2024: $16,208,7942024

Highlighted filing

2019

Assets$9,569,360
Liabilities$0
Net Assets$9,569,360

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,200,505Expenses 2011: $2,460,960Net Income 2011: -$260,4552011Revenue 2012: $2,412,311Expenses 2012: $2,254,015Net Income 2012: $158,2962012Revenue 2013: $2,383,934Expenses 2013: $1,690,295Net Income 2013: $693,6392013Revenue 2014: $2,565,447Expenses 2014: $1,865,083Net Income 2014: $700,3642014Revenue 2015: $2,928,363Expenses 2015: $2,279,477Net Income 2015: $648,8862015Revenue 2016: $3,491,788Expenses 2016: $2,392,649Net Income 2016: $1,099,1392016Revenue 2017: $3,671,104Expenses 2017: $2,649,274Net Income 2017: $1,021,8302017Revenue 2018: $4,033,637Expenses 2018: $3,040,418Net Income 2018: $993,2192018Revenue 2019: $4,169,282Expenses 2019: $3,261,611Net Income 2019: $907,6712019Revenue 2020: $3,520,130Expenses 2020: $2,686,353Net Income 2020: $833,7772020Revenue 2021: $3,853,855Expenses 2021: $2,647,478Net Income 2021: $1,206,3772021Revenue 2022: $4,348,902Expenses 2022: $3,554,561Net Income 2022: $794,3412022Revenue 2023: $4,640,622Expenses 2023: $3,612,043Net Income 2023: $1,028,5792023Revenue 2024: $4,721,566Expenses 2024: $3,979,440Net Income 2024: $742,1262024

Highlighted filing

2019

Revenue$4,169,282
Expenses$3,261,611
Net Income$907,671
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 9, 2020
Return Version
2019v5.1
Gross Receipts
$4,714,972
Mission and Program Overview

Mission

Promote the interests of its' members in relation to the construction industry with expertise in education, safety, government relations, labor relations and industry relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,773,241$9,569,360▲ $1,796,119
Investments in Publicly Traded Securities$5,412,402$6,904,112▲ $1,491,710
Land, Buildings, and Equipment, Net$1,027,369$966,460▼ $60,909
Savings and Temporary Cash Investments$730,780$908,608▲ $177,828
Cash and Non-Interest-Bearing Accounts$352,690$540,180▲ $187,490
Investments Program Related$250,000$250,000→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$7,773,241$9,569,360▲ $1,796,119
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,773,241$9,569,360▲ $1,796,119
Total Liabilities and Net Assets / Fund Balance$7,773,241$9,569,360▲ $1,796,119

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$832,625$458,292$1,290,917
Buildings$0$329,016$329,016
Equipment$28,262$202,769$231,031
Land$100,000-$100,000
Other Land Buildings$5,573$93,926$99,499
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin J Connors EsqPresidentFT$215,000$44,650$259,650
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,984,060
Investment Income
$142,679
Other Revenue
$42,543
Change in Net Assets
$907,671

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,169,283
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,150,947
Total Revenue per Audited Statements
$5,320,230
Total Revenue per Form 990
$4,169,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,123,113
Salaries, Compensation, and Employee Benefits$1,138,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$724,562
Advertising---$338,025
Current Officers, Directors, Trustees, and Key Employees---$259,650
All Other Expenses---$182,445
Fees for Services Other---$157,925
Insurance---$135,998
Conferences and Meetings---$117,240
Fees for Services Legal---$97,984
Office Expenses---$94,012
Information Technology---$84,855
Fees for Services Lobbying---$79,910
Pension Plan Contributions---$77,710
Payroll Taxes---$76,576
Depreciation Depletion---$60,909
Occupancy---$49,593
Other Expenses---$45,332
Fees for Services Accounting---$31,900
Fees for Service Investment Mgmnt Fees---$31,782
Travel---$15,302
Total Functional Expenses$0$0$0$3,261,611

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,524,111
Expenses per Audited Statements$3,261,611
Total Expenses per Form 990$3,261,611
Expenses Not Reported on Form 990$262,500
Expenses Not Reported on Financial Statements$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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$81,376
Total Nondeductible Lobbying and Political Cost$81,376
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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

Form 990, Part VI, Section A, Line 4

Changes were made to active membership and associate membership division. Active membership: any individual, partnership, firm or corproation regularly engaged in general building, construction management or specialty construction and who is bound by at least one of the collective bargaining agreements maintained between the association and a labor union, as defined herin shall be eligible for active membership. Associate membership divisions: any individual, partnership, firm, or corporation regularly engaged in specialty construction and is bound by at least one collective bargaining agreement with a recognized building and construction trades union that covers jobsite construction work within the territory, shall be eligible for associate membership.

Form 990, Part VI, Section A, Line 6

The members of this association shall be divided into eight classes: division i active general contractor, division i active specialty contractor, division i associate, division ii active general contractor, division ii active specialty contractor, division ii associate, affiliate and honorary. Active general contractor members, active specialty contractor members, and associate members shall automatically become members of the associated general contractors of america, inc . Affiliate members shall automatically become associate members of the associated general contractors of america, inc.

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

All officers of the association other than the president and chief executive officer shall be chosen from the active general and active specialty contractor membership. Another fifteen (15) directors are chosen from the active general contractor membership. Up to six (6) directors are chosen from the active specialty contractor membership.

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

The bylaws may be amended or new bylaws may be enacted by a majority vote of the active members at any annual or special meeting called for that purpose.

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

The auditor reviews the 990 with the organization's president and then the 990 is approved by the executive committee of the board of directors.

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

Gbca's conflict-of-interest policy is in place for the board of directors and staff of gbca. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the executive committee and/or board of directors considering the proposed transaction or arrangement. In an effort to aid such disclosure, each member (board and staff) will complete a conflict of interest questionnaire annually.

Form 990, Part VI, Section B, Line 15A

The compensation of the president is approved by the executive committee of the board of directors after reviewing comparative information on salaries of similar organizations commensurate with the duties of the position.

Form 990, Part VI, Section C, Line 19

The items mentioned in question 19 are not made available to the public.

Filing and Contact Details

Filer

Filer Name
General Building Contractors
EIN
23-0847495
Phone
2155687015
Address
36 S 18TH STREET, PHILADELPHIA, PA 19103
Doing Business As
Same as Above

Signing Officer

Name
Patrick S Pasquariello Iii
Title
Treasurer
Phone
2155687015
Signed
2020-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin J Connors Esq
Formed
1891
Legal Domicile
Pa
Voting Board Members
28
Independent Board Members
28
Employees
10
Volunteers
28

Preparer

Firm
Wipfli Llp
Address
170 NORTH RADNOR-CHESTER ROAD SUITE, 200, RADNOR, PA 19087
Preparer
John J Nihill CPA
Phone
6105653930
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Gbca is exempt from income taxes under section 501(c)(6) of the internal revenue code. Management has reviewed tax positions with federal and state jurisdictions and believes those positions would be sustained should the filings be examined by the relevant taxing authority. Open periods subject to audit for federal purposes are generally the previous three years of tax returns filed.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Iap rent to gbca 262,500.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Iap rent to gbca 262,500.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/GrossReceiptsAmt04714972
IRS990/GroupReturnForAffiliatesInd00
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt0250000
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IRS990/OfficeExpensesGrp/TotalAmt094012
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/TotalAmt1238496
IRS990/OtherExpensesGrp/TotalAmt260197
IRS990/OtherExpensesGrp/TotalAmt345332
IRS990/OtherRevenueMiscGrp/BusinessCd0511120
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15708
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BENJAMIN J CONNORS ESQ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.2$0.00$16.2$4.72$3.98$0.74
2023Detailed filing. Detailed filing data is available for this year.$14.6$0.00$14.6$4.64$3.61$1.03
2022Detailed filing. Detailed filing data is available for this year.$12.6$0.02$12.5$4.35$3.55$0.79
2021Detailed filing. Detailed filing data is available for this year.$13.2$0.00$13.2$3.85$2.65$1.21
2020Detailed filing. Detailed filing data is available for this year.$11.2$0.00$11.2$3.52$2.69$0.83
2019Detailed filing. Detailed filing data is available for this year.$9.57$0.00$9.57$4.17$3.26$0.91
2018Detailed filing. Detailed filing data is available for this year.$7.77$0.00$7.77$4.03$3.04$0.99
2017Detailed filing. Detailed filing data is available for this year.$7.20$0.00$7.20$3.67$2.65$1.02
2016Detailed filing. Detailed filing data is available for this year.$5.86$0.00$5.86$3.49$2.39$1.10
2015Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$2.93$2.28$0.65
2014Detailed filing. Detailed filing data is available for this year.$4.05$0.00$4.05$2.57$1.87$0.70
2013Detailed filing. Detailed filing data is available for this year.$3.43$0.00$3.43$2.38$1.69$0.69
2012Summary only. Only limited summary data is available for this year.$2.62$0.01$2.62$2.41$2.25$0.16
2011Summary only. Only limited summary data is available for this year.$2.36$0.01$2.35$2.20$2.46$0.26