Civic Intelligence

Safe Building Compliance & Technology

990 • Fiscal year 2016 • EIN 27-5236804

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 08, 2017

Organization ProfileWWW.SAFEBUILDINGIOWA.ORG
PO Box 585Slater, IA 50244

(515) 509-1710

Siviq Scores

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

Liabilities / Assets

70th percentile

0.20x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

45th percentile

1.3%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$130,799

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

33rd percentile

-2.7%

Faster asset growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

32%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$292,508

Down $8,220 (-2.7%) from 2015

Net Assets

Up

$233,722

Up $9,960 (+4.5%) from 2015

Liabilities

Down

$58,786

Down $18,180 (-24%) from 2015

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin45th percentile

Revenue

Up

$783,776

Up $190,364 (+32%) from 2015

Expenses

Up

$773,816

Up $132,164 (+21%) from 2015

Net Income

Up

$9,960

Up $58,200 (+121%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$400K$300K$200K$100K$0Assets 2012: $202,366Liabilities 2012: $51,560Net Assets 2012: $150,8062012Assets 2013: $230,108Liabilities 2013: $42,792Net Assets 2013: $187,3162013Assets 2014: $282,236Liabilities 2014: $10,234Net Assets 2014: $272,0022014Assets 2015: $300,728Liabilities 2015: $76,966Net Assets 2015: $223,7622015Assets 2016: $292,508Liabilities 2016: $58,786Net Assets 2016: $233,7222016Assets 2019: $366,728Liabilities 2019: $6,357Net Assets 2019: $360,3712019

Highlighted filing

2016

Assets$292,508
Liabilities$58,786
Net Assets$233,722
Open 2016 Filing

Operations Trend

Revenue Growth82nd percentile

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

$1.0M$500K$0-$500KExpenses 2012: $414,1362012Revenue 2013: $557,006Expenses 2013: $520,496Net Income 2013: $36,5102013Revenue 2014: $622,357Expenses 2014: $537,671Net Income 2014: $84,6862014Revenue 2015: $593,412Expenses 2015: $641,652Net Income 2015: -$48,2402015Revenue 2016: $783,776Expenses 2016: $773,816Net Income 2016: $9,9602016Revenue 2019: $916,187Expenses 2019: $835,827Net Income 2019: $80,3602019

Highlighted filing

2016

Revenue$783,776
Expenses$773,816
Net Income$9,960
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 8, 2017
Return Version
2016v3.0
Gross Receipts
$783,776
Mission and Program Overview

Mission

This organization exists to promote the health, safety and welfare of the public and lessen the burdens of the local and state government by performing building code inspections and other essential municipal code compliance and evaluation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$240,088$189,648▼ $50,440
Cash and Non-Interest-Bearing Accounts$60,639$101,010▲ $40,371
Prepaid Expenses and Deferred Charges-$1,850-
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-
Total Assets$300,728$292,508▼ $8,220
Other Assets Total$1$0▼ $1
Liabilities
Mortgage Notes Payable Secured by Investment Property$70,128$53,596▼ $16,532
Other Liabilities$5,838$5,190▼ $648
Unsecured Notes Loans Payable$1,000--
Total Liabilities$76,966$58,786▼ $18,180
Net Assets / Fund Balance
Unrestricted Net Assets$223,762$233,722▲ $9,960
Total Net Assets Fund Balance$223,762$233,722▲ $9,960
Total Liabilities and Net Assets / Fund Balance$300,728$292,508▼ $8,220

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$85,352$144,918$230,270
Leasehold Improvements$104,296$21,057$125,353
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle BernholtzVice PresidentFT$86,490$44,309$130,799
Denny BernholtzPresidentFT$84,665$43,944$128,609
Ronald FrazeeBuilding InspectorFT$63,898$23,576$87,474
John Patric Carruthers-greenBuilding InspectorFT$50,192$12,185$62,377

Board Members and Trustees

NameTitle
Beth GibbensDirector
Cody ChristensenDirector
Mark ChidleyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$783,747
Investment Income
$29
Other Revenue
$0
Change in Net Assets
$9,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$534,605
Other Expenses$239,211
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$108,179$110,004-$218,183
Other Salaries and Wages$178,359$7,707-$186,066
Pension Plan Contributions$53,821$20,795-$74,616
Depreciation Depletion$50,440--$50,440
Payroll Taxes$24,629$8,062-$32,691
Occupancy-$30,092-$30,092
Insurance-$29,824-$29,824
Fees for Services Other$29,759--$29,759
Office Expenses-$29,147-$29,147
Other Employee Benefits$23,049--$23,049
All Other Expenses$3,079$455-$3,534
Fees for Services Accounting-$2,202-$2,202
Other Expenses$1,970$5,432-$1,970
Fees for Services Legal-$1,617-$1,617
Interest-$1,376-$1,376
Conferences and Meetings-$917-$917
Total Functional Expenses$526,186$247,630$0$773,816
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Iowa W/H Payable$4,942
SUTA Payable$223
FUTA Payable$25
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Denny Bernholtz, officer and key employee, and Michelle Bernholtz, officer and key employee, are husband and wife.”

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

“A copy of From 990 is sent to each member of the board. The members have an opportunity to review the tax return and request corrections before it is filed or made available to the public.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflicts of interest are to be disclosed at board meetings by each member.”

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

“Governing documents, policies and financial statements are available upon request. Written request can be made at the address on this return.”

Filing and Contact Details

Filer

Filer Name
Safe Building Compliance & Technology
EIN
27-5236804
Phone
5155091710
Address
PO BOX 585, SLATER, IA 50244

Signing Officer

Name
Michelle Bernholtz
Title
President
Signed
2017-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Bernholtz
Formed
2011
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
2
Employees
9

Preparer

Firm
Newman Accounting Solutions
Address
409 2nd Ave, Slater, IA 50244
Preparer
Stephanie Newman
Phone
5156853600
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt069
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0622288
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0556937
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0529712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03086089
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt069
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IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt085352
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0144918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0230270
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0104296
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021057
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0125353
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14942
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUTA Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Iowa W/H Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SUTA Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189648
IRS990ScheduleD/TotalLiabilityAmt05190
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Denny Bernholtz, officer and key employee, and Michelle Bernholtz, officer and key employee, are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of From 990 is sent to each member of the board. The members have an opportunity to review the tax return and request corrections before it is filed or made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflicts of interest are to be disclosed at board meetings by each member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. WRITTEN REQUEST CAN BE MADE AT THE ADDRESS ON THIS RETURN.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0526186
IRS990/TotalFunctionalExpensesGrp/TotalAmt0773816
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IRS990/TransactionWithControlEntInd0false
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$292,508
Liabilities
$58,786
Net assets
$233,722
Revenue
$783,776
Expenses
$773,816
Net income
$9,960
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$3.67$0.06$3.60$9.16$8.36$0.80
2016Detailed filing. Detailed filing data is available for this year.$2.93$0.59$2.34$7.84$7.74$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.01$0.77$2.24$5.93$6.42$0.48
2014Detailed filing. Detailed filing data is available for this year.$2.82$0.10$2.72$6.22$5.38$0.85
2013Detailed filing. Detailed filing data is available for this year.$2.30$0.43$1.87$5.57$5.20$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.52$1.51$4.14