Civic Intelligence

American Biogas Council

990 • Fiscal year 2013 • EIN 27-2221142

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 29, 2014

1211 Connecticut Ave NW No 60020036

(202) 640-6595

Siviq Scores

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

Liabilities / Assets

97th percentile

1.14x

Higher debt load relative to assets than 97% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

82nd percentile

0.14x

Higher debt load relative to revenue than 82% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

43rd percentile

0.2%

Higher net margin than 43% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

2nd percentile

-76%

Faster asset growth than 2% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$37,295

No earlier filing loaded for comparison.

Net Assets

-$5,085

No earlier filing loaded for comparison.

Liabilities

$42,380

No earlier filing loaded for comparison.

Revenue

$297,041

No earlier filing loaded for comparison.

Expenses

$296,345

No earlier filing loaded for comparison.

Net Income

$696

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $37,295Liabilities 2013: $42,380Net Assets 2013: -$5,0852013Assets 2014: $87,275Liabilities 2014: $101,700Net Assets 2014: -$14,4252014Assets 2015: $54,935Liabilities 2015: $72,873Net Assets 2015: -$17,9382015Assets 2016: $217,898Liabilities 2016: $220,950Net Assets 2016: -$3,0522016Assets 2017: $370,720Liabilities 2017: $327,147Net Assets 2017: $43,5732017Assets 2019: $619,340Liabilities 2019: $557,968Net Assets 2019: $61,3722019Assets 2020: $870,848Liabilities 2020: $756,452Net Assets 2020: $114,3962020Assets 2021: $1,664,794Liabilities 2021: $1,197,769Net Assets 2021: $467,0252021Assets 2022: $2,932,339Liabilities 2022: $2,185,009Net Assets 2022: $747,3302022Assets 2024: $5,448,263Liabilities 2024: $3,938,747Net Assets 2024: $1,509,5162024

Highlighted filing

2013

Assets$37,295
Liabilities$42,380
Net Assets-$5,085

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $297,041Expenses 2013: $296,345Net Income 2013: $6962013Revenue 2014: $302,126Expenses 2014: $311,466Net Income 2014: -$9,3402014Revenue 2015: $326,015Expenses 2015: $329,528Net Income 2015: -$3,5132015Revenue 2016: $366,800Expenses 2016: $351,913Net Income 2016: $14,8872016Revenue 2017: $441,369Expenses 2017: $394,742Net Income 2017: $46,6272017Revenue 2019: $535,036Expenses 2019: $570,125Net Income 2019: -$35,0892019Revenue 2020: $693,111Expenses 2020: $640,088Net Income 2020: $53,0232020Revenue 2021: $1,215,011Expenses 2021: $862,382Net Income 2021: $352,6292021Revenue 2022: $2,639,969Expenses 2022: $2,359,664Net Income 2022: $280,3052022Revenue 2024: $5,869,178Expenses 2024: $5,362,344Net Income 2024: $506,8342024

Highlighted filing

2013

Revenue$297,041
Expenses$296,345
Net Income$696
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 29, 2014
Return Version
2013v3.0
Gross Receipts
$297,041
Mission and Program Overview

Mission

The mission of the american biogas council is to create jobs, environmental sustainability and energy independence by growing the american biogas industry.

To create jobs, environmental sustainability and energy independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$131,174$19,591▼ $111,583
Cash and Non-Interest-Bearing Accounts$25,385$17,704▼ $7,681
Total Assets$156,559$37,295▼ $119,264
Liabilities
Accounts Payable and Accrued Expenses$24,365$30,455▲ $6,090
Deferred Revenue$137,975$11,925▼ $126,050
Total Liabilities$162,340$42,380▼ $119,960
Net Assets / Fund Balance
Unrestricted Net Assets$-5,781$-5,085▲ $696
Total Net Assets Fund Balance$-5,781$-5,085▲ $696
Total Liabilities and Net Assets / Fund Balance$156,559$37,295▼ $119,264
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wayne DavisChairman
Bernie SheffCo Vice-chair
Norma McdonaldCo Vice-chair
Amanda MottDirector
Amy Mccrae KesslerDirector
Ben MatthewsDirector
Chris VoellDirector
Nora GoldsteinDirector
Paul GreeneDirector
Paul RelisDirector
Susan RobinsonDirector
Trevor NickelDirector
Patrick Serfass Ex-officioExecutive Director
Juliette BohnSecretary
Melissa Vanornum Ex-officioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$222,615
Investment Income
$198
Other Revenue
$74,228
Change in Net Assets
$696
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$296,345
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
Fees for Services Management---$180,130
Fees for Services Lobbying---$98,151
Conferences and Meetings---$5,416
Other Expenses---$3,370
Office Expenses---$3,128
Fees for Services Accounting---$1,250
Total Functional Expenses$0$0$0$296,345
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$98,151
Total Nondeductible Lobbying and Political Cost$98,151
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The american biogas council (abc) contracts with technology transition corporation, a for-profit business in washington, dc, for managment services to the organization.

Form 990, Part VI, Section A, Line 6

The abc is a member-based association of 151 members as of december 31, 2012.

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

Per the abc bylaws article iv, section 13: an annual membership meeting shall be held each year at a time and place set by the board, at which members shall receive the annual reports of the directors, officers and committees, inlcuding the financial report, elect directors in accordance with section 19, and transact such other business as may germane.

Form 990, Part VI, Section B, Line 11

The management company and executive director reviews form 990 for completeness and accuracy. Next form 990 is provided to the treasurer for review and approval for filing.

Form 990, Part VI, Section C, Line 19

The organizations makes its governing documents and financial statements available to the public upon request.

Form 990, Part VII

Officers directors and key employees: american biogass council (abc) is managed by technology transition corporation (ttc), an organization providing management, technical and administrative services to associations. In the calendar year ended december 31, 2013, abc paid ttc $180,130 for technical and administrative services. Patrick serfass, vice-president and shareholder of ttc, served as executive director of abc. The management fee attributable to services provided by mr. Serfass for the year was $29,354. Nandi mbazima, project research analyst of ttc, served as secretary of abc. The management fee attributable to services provided by ms. Mbazima for the year was $9,829.

Filing and Contact Details

Filer

EIN
27-2221142
Phone
2026406595

Signing Officer

Name
Patrick Serfass
Title
Executive Director
Phone
2026406595
Signed
2014-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Serfass
Formed
2010
Legal Domicile
Dc
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
13

Preparer

Preparer
Robert Grohs CPA
Phone
7035937391
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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/PYInvestmentIncomeAmt0461
IRS990/PYOtherExpensesAmt0280539
IRS990/PYOtherRevenueAmt047231
IRS990/PYProgramServiceRevenueAmt0199275
IRS990/PYRevenuesLessExpensesAmt0-33572
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0280539
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0246967
IRS990/ReconcilationRevenueExpnssAmt0696
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt098151
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0222615
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt098151
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt098151
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AMERICAN BIOGAS COUNCIL (ABC) CONTRACTS WITH TECHNOLOGY TRANSITION CORPORATION, A FOR-PROFIT BUSINESS IN WASHINGTON, DC, FOR MANAGMENT SERVICES TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ABC IS A MEMBER-BASED ASSOCIATION OF 151 MEMBERS AS OF DECEMBER 31, 2012.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PER THE ABC BYLAWS ARTICLE IV, SECTION 13: AN ANNUAL MEMBERSHIP MEETING SHALL BE HELD EACH YEAR AT A TIME AND PLACE SET BY THE BOARD, AT WHICH MEMBERS SHALL RECEIVE THE ANNUAL REPORTS OF THE DIRECTORS, OFFICERS AND COMMITTEES, INLCUDING THE FINANCIAL REPORT, ELECT DIRECTORS IN ACCORDANCE WITH SECTION 19, AND TRANSACT SUCH OTHER BUSINESS AS MAY GERMANE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MANAGEMENT COMPANY AND EXECUTIVE DIRECTOR REVIEWS FORM 990 FOR COMPLETENESS AND ACCURACY. NEXT FORM 990 IS PROVIDED TO THE TREASURER FOR REVIEW AND APPROVAL FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATIONS MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS DIRECTORS AND KEY EMPLOYEES: AMERICAN BIOGASS COUNCIL (ABC) IS MANAGED BY TECHNOLOGY TRANSITION CORPORATION (TTC), AN ORGANIZATION PROVIDING MANAGEMENT, TECHNICAL AND ADMINISTRATIVE SERVICES TO ASSOCIATIONS. IN THE CALENDAR YEAR ENDED DECEMBER 31, 2013, ABC PAID TTC $180,130 FOR TECHNICAL AND ADMINISTRATIVE SERVICES. PATRICK SERFASS, VICE-PRESIDENT AND SHAREHOLDER OF TTC, SERVED AS EXECUTIVE DIRECTOR OF ABC. THE MANAGEMENT FEE ATTRIBUTABLE TO SERVICES PROVIDED BY MR. SERFASS FOR THE YEAR WAS $29,354. NANDI MBAZIMA, PROJECT RESEARCH ANALYST OF TTC, SERVED AS SECRETARY OF ABC. THE MANAGEMENT FEE ATTRIBUTABLE TO SERVICES PROVIDED BY MS. MBAZIMA FOR THE YEAR WAS $9,829.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0156559
IRS990/TotalAssetsEOYAmt037295
IRS990/TotalAssetsGrp/BOYAmt0156559
IRS990/TotalAssetsGrp/EOYAmt037295
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0296345
IRS990/TotalGrossUBIAmt030310
IRS990/TotalLiabilitiesBOYAmt0162340
IRS990/TotalLiabilitiesEOYAmt042380
IRS990/TotalLiabilitiesGrp/BOYAmt0162340
IRS990/TotalLiabilitiesGrp/EOYAmt042380
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5085
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0222615
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0198
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0266533
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297041
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt030310
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0156559
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt037295
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-5781
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-5085
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101211 CONNECTICUT AVE NW NO 600
IRS990/USAddress/City0WASHINGTON
IRS990/USAddress/State0DC
IRS990/USAddress/ZIPCode020036
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.AMERICANBIOGASCOUNCIL.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK SERFASS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02026406595
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10AMERICAN BIOGAS COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0272221142
ReturnHeader/Filer/PhoneNum02026406595
ReturnHeader/Filer/USAddress/AddressLine101211 CONNECTICUT AVE NW NO 600
ReturnHeader/Filer/USAddress/City0WASHINGTON
ReturnHeader/Filer/USAddress/State0DC
ReturnHeader/Filer/USAddress/ZIPCode020036
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274561913
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10TAX MATTERS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine105100 27TH ROAD N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ARLINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0VA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode022207
ReturnHeader/PreparerPersonGrp/PhoneNum07035937391
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT GROHS CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-14T13:13:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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