Civic Intelligence

Building Officials Association of Louisiana

990EZ • Fiscal year 2019 • EIN 26-4750722

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 18, 2020

PO Box 4327Baton Rouge, LA 70821

(225) 344-5001

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.06x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.13x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

34th percentile

-3.5%

Higher net margin than 34% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

56th percentile

3.8%

Faster asset growth than 56% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

40th percentile

-4.8%

Faster revenue growth than 40% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$209,514

Up $7,678 (+3.8%) from 2018

Net Assets

Down

$197,851

Down $3,028 (-1.5%) from 2018

Liabilities

Up

$11,663

Up $10,706 (+1119%) from 2018

Revenue

Down

$87,667

Down $4,381 (-4.8%) from 2018

Expenses

Down

$90,695

Down $6,199 (-6.4%) from 2018

Net Income

Up

-$3,028

Up $1,818 (+38%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $216,293Liabilities 2012: $4,870Net Assets 2012: $211,4232012Assets 2013: $253,733Liabilities 2013: $8,279Net Assets 2013: $245,4542013Assets 2014: $234,556Liabilities 2014: $15,355Net Assets 2014: $219,2012014Assets 2015: $202,718Liabilities 2015: $11,242Net Assets 2015: $191,4762015Assets 2016: $210,151Liabilities 2016: $5,293Net Assets 2016: $204,8582016Assets 2017: $210,822Liabilities 2017: $5,100Net Assets 2017: $205,7222017Assets 2018: $201,836Liabilities 2018: $957Net Assets 2018: $200,8792018Assets 2019: $209,514Liabilities 2019: $11,663Net Assets 2019: $197,8512019Assets 2020: $192,448Liabilities 2020: $1,719Net Assets 2020: $190,7292020Assets 2021: $214,720Liabilities 2021: $9,967Net Assets 2021: $204,7532021Assets 2022: $248,079Liabilities 2022: $8,579Net Assets 2022: $239,5002022Assets 2023: $264,342Liabilities 2023: $6,955Net Assets 2023: $257,3872023Assets 2024: $284,808Liabilities 2024: $11,399Net Assets 2024: $273,4092024

Highlighted filing

2019

Assets$209,514
Liabilities$11,663
Net Assets$197,851

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $155,722Expenses 2012: $79,798Net Income 2012: $75,9242012Revenue 2013: $93,714Expenses 2013: $59,683Net Income 2013: $34,0312013Revenue 2014: $69,548Expenses 2014: $95,801Net Income 2014: -$26,2532014Revenue 2015: $82,764Expenses 2015: $110,489Net Income 2015: -$27,7252015Revenue 2016: $105,486Expenses 2016: $92,104Net Income 2016: $13,3822016Revenue 2017: $94,128Expenses 2017: $93,264Net Income 2017: $8642017Revenue 2018: $92,048Expenses 2018: $96,894Net Income 2018: -$4,8462018Revenue 2019: $87,667Expenses 2019: $90,695Net Income 2019: -$3,0282019Revenue 2020: $71,085Expenses 2020: $78,207Net Income 2020: -$7,1222020Revenue 2021: $70,719Expenses 2021: $56,695Net Income 2021: $14,0242021Revenue 2022: $98,876Expenses 2022: $64,129Net Income 2022: $34,7472022Revenue 2023: $107,543Expenses 2023: $89,656Net Income 2023: $17,8872023Revenue 2024: $105,853Expenses 2024: $89,831Net Income 2024: $16,0222024

Highlighted filing

2019

Revenue$87,667
Expenses$90,695
Net Income-$3,028
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 18, 2020
Return Version
2019v5.1
Gross Receipts
$87,667
Mission and Program Overview

Mission

To educate building officials and improve code enforcement of building laws.

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION HOSTED THE ANNUAL CONVENTION FOR BUILDING OFFICIALS. APPROXIMATELY 78 PEOPLE PARTICIPATED IN THE CONVENTION.$0$18,919
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DANIKA GORRONDONAPresident-$0--
ANTHONY GOVERNALEPresident Elect-$0--
D MIKE METCALFPast President-$0--
SCOTT MASTERSONSecretary-$0--
JOSEPH DELCAMBREDirector-$0--
RICK FOSTERDirector-$0--
TAMMY LUKEDirector-$0--
JOHN PIGLIADirector-$0--
ZACHARY SMITHDirector-$0--
BLAKE STEINERDirector-$0--
Filing and Contact Details

Filer

Filer Name
Building Officials Association of
EIN
26-4750722
Phone
2253445001
Address
PO BOX 4327, BATON ROUGE, LA 70821

Signing Officer

Name
Danika Gorrondonna
Title
President
Phone
2253445001
Signed
2020-09-18
Discuss with paid preparer
Yes

Preparer

Firm
Postlethwaite & Netterville
Address
8550 UNITED PLAZA BLVD SUITE 1001, BATON ROUGE, LA 70809
Preparer
Megan Courtney
Phone
2259224600
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: investment income. Amount: 1,719.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: miscellaneous income. Amount: 1,073.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: scholarship. Grantee name: taisiia kolisnyk. Date of gift: 03/19/19. Amount given: 750.

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

Activity classification: scholarship. Grantee name: scott dufreche. Date of gift: 03/19/19. Amount given: 750. Total included on form 990-ez, line 10: 1,500.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: administrative fees. Amount: 20,000. Description: board & district meetings. Amount: 867. Description: convention & conf expense. Amount: 18,919. Description: membership relations. Amount: 130. Description: office supplies. Amount: 179. Description: telephone expense. Amount: 98. Description: workshop expense. Amount: 18,037. Description: filing fees. Amount: 15. Description: audit fees. Amount: 600. Description: dues expense. Amount: 250. Description: promotions. Amount: 1,250. Description: bank charges. Amount: 462. Description: investment fee expense. Amount: 5. Total to form 990-ez, line 16: 60,812.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 9,905. End of year amount: 0. Description: due to/from. Beg. Of year amount: 0. End of year amount: 4,655. Description: certificates of deposit. Beg. Of year amount: 0. End of year amount: 51,408.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable. Beg. Of year amount: 857. End of year amount: 0. Description: prepaid income. Beg. Of year amount: 100. End of year amount: 0. Description: prepaid income. Beg. Of year amount: 0. End of year amount: 11,375. Description: accrued expenses. Beg. Of year amount: 0. End of year amount: 288.

Raw XML Appendix173 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
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum02253445001
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 4327
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BATON ROUGE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0LA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd070821
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0191931
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0153451
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ExcessOrDeficitForYearAmt0-3028
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt028000
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0201836
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0209514
IRS990EZ/GrantsAndSimilarAmountsPaidAmt01500
IRS990EZ/GrossReceiptsAmt087667
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DANIKA GORRONDONA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ANTHONY GOVERNALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2D MIKE METCALF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SCOTT MASTERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOSEPH DELCAMBRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RICK FOSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6TAMMY LUKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOHN PIGLIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8ZACHARY SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9BLAKE STEINER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT ELECT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PAST PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09905
IRS990EZ/OtherAssetsTotalDetail/EOYAmt056063
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt060812
IRS990EZ/OtherRevenueTotalAmt01073
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO EDUCATE BUILDING OFFICIALS AND IMPROVE CODE ENFORCEMENT OF BUILDING LAWS.
IRS990EZ/PrintingPublicationsPostageAmt0383
IRS990EZ/ProgramServiceRevenueAmt058685
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION HOSTED THE ANNUAL CONVENTION FOR BUILDING OFFICIALS. APPROXIMATELY 78 PEOPLE PARTICIPATED IN THE CONVENTION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt018919
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0957
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt011663
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt090695
IRS990EZ/TotalProgramServiceExpensesAmt018919
IRS990EZ/TotalRevenueAmt087667
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0HTTP://WWW.LMA.ORG/BOAL/
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 1,719.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 1,073.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: TAISIIA KOLISNYK. DATE OF GIFT: 03/19/19. AMOUNT GIVEN: 750.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: SCOTT DUFRECHE. DATE OF GIFT: 03/19/19. AMOUNT GIVEN: 750. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 1,500.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ADMINISTRATIVE FEES. AMOUNT: 20,000. DESCRIPTION: BOARD & DISTRICT MEETINGS. AMOUNT: 867. DESCRIPTION: CONVENTION & CONF EXPENSE. AMOUNT: 18,919. DESCRIPTION: MEMBERSHIP RELATIONS. AMOUNT: 130. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 179. DESCRIPTION: TELEPHONE EXPENSE. AMOUNT: 98. DESCRIPTION: WORKSHOP EXPENSE. AMOUNT: 18,037. DESCRIPTION: FILING FEES. AMOUNT: 15. DESCRIPTION: AUDIT FEES. AMOUNT: 600. DESCRIPTION: DUES EXPENSE. AMOUNT: 250. DESCRIPTION: PROMOTIONS. AMOUNT: 1,250. DESCRIPTION: BANK CHARGES. AMOUNT: 462. DESCRIPTION: INVESTMENT FEE EXPENSE. AMOUNT: 5. TOTAL TO FORM 990-EZ, LINE 16: 60,812.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 9,905. END OF YEAR AMOUNT: 0. DESCRIPTION: DUE TO/FROM. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 4,655. DESCRIPTION: CERTIFICATES OF DEPOSIT. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 51,408.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 857. END OF YEAR AMOUNT: 0. DESCRIPTION: PREPAID INCOME. BEG. OF YEAR AMOUNT: 100. END OF YEAR AMOUNT: 0. DESCRIPTION: PREPAID INCOME. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 11,375. DESCRIPTION: ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 288.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIKA GORRONDONNA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02253445001
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUILDING OFFICIALS ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOUISIANA
ReturnHeader/Filer/BusinessNameControlTxt0BUIL
ReturnHeader/Filer/EIN0264750722
ReturnHeader/Filer/PhoneNum02253445001
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4327
ReturnHeader/Filer/USAddress/CityNm0BATON ROUGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070821
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A0EBB9602853385E58E3681EC02E22C7AFB68479
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A0EBB9602853385E58E3681EC02E22C7AFB68479
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0206.124.204.139
ReturnHeader/FilingSecurityInformation/IPDt02020-09-18
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:39:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721202445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0POSTLETHWAITE & NETTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08550 UNITED PLAZA BLVD SUITE 1001
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BATON ROUGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070809
ReturnHeader/PreparerPersonGrp/PhoneNum02259224600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MEGAN COURTNEY
ReturnHeader/ReturnTs02020-10-02T15:46:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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Filings