Civic Intelligence

Four Corners Administrative District Council

990 • Fiscal year 2013 • EIN 27-4450499

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 16, 2014

5201 E 38th Avenue80207

(303) 777-0298

Siviq Scores

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

Liabilities / Assets

65th percentile

0.05x

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

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

65th percentile

0.04x

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

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Net Margin

86th percentile

21%

Higher net margin than 86% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

57th percentile

$70,197

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2013 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2013

Asset Growth

86th percentile

22%

Faster asset growth than 86% of similar nonprofits.

2013 filings • 501(c)5 • $500k-$1M 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

Up

$560,927

Up $100,078 (+22%) from 2012

Net Assets

Up

$535,655

Up $118,883 (+29%) from 2012

Liabilities

Down

$25,272

Down $18,805 (-43%) from 2012

Revenue

$579,454

No earlier filing loaded for comparison.

Expenses

Up

$460,571

Up $21,426 (+4.9%) from 2012

Net Income

$118,883

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.

$800K$600K$400K$200K$0Assets 2011: $377,445Liabilities 2011: $63,018Net Assets 2011: $314,4272011Assets 2012: $460,849Liabilities 2012: $44,077Net Assets 2012: $416,7722012Assets 2013: $560,927Liabilities 2013: $25,272Net Assets 2013: $535,6552013Assets 2014: $691,341Liabilities 2014: $2,851Net Assets 2014: $688,4902014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2013

Assets$560,927
Liabilities$25,272
Net Assets$535,655

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2011: $453,5772011Expenses 2012: $439,1452012Revenue 2013: $579,454Expenses 2013: $460,571Net Income 2013: $118,8832013Revenue 2014: $655,762Expenses 2014: $502,927Net Income 2014: $152,8352014Revenue 2015: $669,195Expenses 2015: $639,115Net Income 2015: $30,0802015

Highlighted filing

2013

Revenue$579,454
Expenses$460,571
Net Income$118,883
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 16, 2014
Return Version
2013v3.1
Gross Receipts
$586,138
Mission and Program Overview

Mission

The objects of the District Council are, by combining the economic power, effort and strength of the constituent Local Unions and coordinating, consolidating and unifying certain of their activities, to enhance, preserve, protect, improve and promote the general welfare of the Local Unions and their members.

Combining the economic power, effort and strength of the constituent Local Unions and coordinating, consolidating and unifying certain of their activities, to enhance, preserve, protect, improve and promote the general welfare of the Local Unions and their members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$322,997$306,103▼ $16,894
Cash and Non-Interest-Bearing Accounts$136,452$253,424▲ $116,972
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$460,849$560,927▲ $100,078
Other Assets Total$1,400$1,400→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$39,962$20,594▼ $19,368
Accounts Payable and Accrued Expenses$4,115$4,678▲ $563
Total Liabilities$44,077$25,272▼ $18,805
Net Assets / Fund Balance
Unrestricted Net Assets$416,772$535,655▲ $118,883
Total Net Assets Fund Balance$416,772$535,655▲ $118,883
Total Liabilities and Net Assets / Fund Balance$460,849$560,927▲ $100,078

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$166,305$97,399$263,704
Leasehold Improvements$36,449$135,805$147,792
Land$100,000-$100,000
Equipment$3,348$78,885$82,233
Other Land Buildings$1$9,060$9,061
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick F SchwarzDirectorPT$45,806$24,391$70,197
James D CahillExecutive Comm.PT$40,588$23,020$63,608

Board Members and Trustees

NameTitle
Drew RichinsExecutive Comm
Revenue and Support

Revenue Composition

Contributions and Grants
$75,000
Program Service Revenue
$476,897
Investment Income
$162
Other Revenue
$27,395
All Other Contributions
$75,000
Change in Net Assets
$118,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,454
Total Revenue per Audited Statements
$579,454
Total Revenue per Form 990
$579,454
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,904
Other Expenses$174,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$133,805
Other Salaries and Wages---$83,057
Payments to Affiliates---$52,004
Occupancy---$39,816
Travel---$23,937
Office Expenses---$20,903
Pension Plan Contributions---$19,142
Other Employee Benefits---$18,971
Payroll Taxes---$15,929
Benefits to Members---$15,419
Depreciation Depletion---$14,447
Conferences and Meetings---$4,536
Insurance---$4,147
Fees for Services Accounting---$3,032
All Other Expenses---$1,646
Fees for Services Other---$1,276
Other Expenses---$997
Information Technology---$405
Total Functional Expenses$0$0$0$460,571

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$460,571
Total Expenses per Audited Statements$460,571
Total Expenses per Form 990$460,571
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Four Corners Administrative District Council is the bargaining representative of employees covering collective bargaining agreements. The Council's members are trowel and bricklaying industry. Eligibility to membership in this Council is according to the International Constitution, and applicants for membership must comply with and be subject to the requirements imposed by Four Corners Administrative District Council's Constitution and the International Constitution

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

At the 2013 District Council Convention, the Director and the Executive Committee shall be elected by the Convention from among the delegates for a four (4) year term of office, commencing on the first day of the month after the month in which the election is held.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Constitution may be amended only at a District Council Convention or special Convention, by a two-thirds vote on a vote by constituent Local Unions

Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

James CahillBAC 3, AZ/NM2601 E. Monroe StreetPhoenix, AZ 85034Drew RichinsBAC 1, UT2261 South Redwood, Rd #17Salt Lake City, UT 84119

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 will be completed annually and copies will be provided to the Council's Committee. At that time the Principle Officer would review the the Form 990 with the Council's Auditor. Any necessary changes will then be updated on the Form. Once any necessary changes are made and the finished Form 990 is approved, it will be signed by the Principle Officer, dated and submitted by the filing deadline. A copy of the approved Form 990 will be provided to all of the officers before the return is filed

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The ADC Committee is compensated according to the Council's Constitution

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The most recent audit report shall be available for inspection by any member of a constituent Local of this District Council at the District Councils office during regular business hours, and a copy of such a summary report shall be mailed to any member making a written request to the Director.

Filing and Contact Details

Filer

EIN
27-4450499
Phone
3037770298

Signing Officer

Name
Patrick F Schwarz
Title
Chairman
Signed
2014-04-16
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
0
Employees
4

Preparer

Preparer
Margaret Keller
Phone
3034565664
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0306103
IRS990ScheduleD/TotalExpensesPerForm990Amt0460571
IRS990ScheduleD/TotalRevenuePerForm990Amt0579454
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Four Corners Administrative District Council is the bargaining representative of employees covering collective bargaining agreements. The Council's members are trowel and bricklaying industry. Eligibility to membership in this Council is according to the International Constitution, and applicants for membership must comply with and be subject to the requirements imposed by Four Corners Administrative District Council's Constitution and the International Constitution
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1At the 2013 District Council Convention, the Director and the Executive Committee shall be elected by the Convention from among the delegates for a four (4) year term of office, commencing on the first day of the month after the month in which the election is held.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Constitution may be amended only at a District Council Convention or special Convention, by a two-thirds vote on a vote by constituent Local Unions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3James CahillBAC 3, AZ/NM2601 E. Monroe StreetPhoenix, AZ 85034Drew RichinsBAC 1, UT2261 South Redwood, Rd #17Salt Lake City, UT 84119
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 will be completed annually and copies will be provided to the Council's Committee. At that time the Principle Officer would review the the Form 990 with the Council's Auditor. Any necessary changes will then be updated on the Form. Once any necessary changes are made and the finished Form 990 is approved, it will be signed by the Principle Officer, dated and submitted by the filing deadline. A copy of the approved Form 990 will be provided to all of the officers before the return is filed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The ADC Committee is compensated according to the Council's Constitution
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The most recent audit report shall be available for inspection by any member of a constituent Local of this District Council at the District Councils office during regular business hours, and a copy of such a summary report shall be mailed to any member making a written request to the Director.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11Colorado Trowel Trades JATC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12BAC Local 1 Utah
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13BAC Local 7 Colorado
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14BAC Local 3 AZNM
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4Local Union
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine135201 E 38th Avenue
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11Colorado Trowel Trades JATC
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