Civic Intelligence

Builders Association of Greater Indianapolis Inc

990 • Fiscal year 2016 • EIN 35-0799701

Jul 01, 2015 to Jun 30, 2016 • Filed on Oct 06, 2016

6510 telecom drive No 185Indianapolis, IN 46278

(317) 236-6330

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.78x

Higher debt load relative to assets than 93% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

94th percentile

1.03x

Higher debt load relative to revenue than 94% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

40th percentile

1.0%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$146,244

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

96th percentile

61%

Faster revenue growth than 96% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,800,857

Up $223,662 (+14%) from 2015

Net Assets

Up

$393,798

Up $14,004 (+3.7%) from 2015

Liabilities

Up

$1,407,059

Up $209,658 (+18%) from 2015

Revenue

Up

$1,363,575

Up $517,602 (+61%) from 2015

Expenses

Up

$1,349,907

Up $459,168 (+52%) from 2015

Net Income

Up

$13,668

Up $58,434 (+131%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,237,966Liabilities 2012: $873,112Net Assets 2012: $364,8542012Assets 2013: $1,300,437Liabilities 2013: $969,231Net Assets 2013: $331,2062013Assets 2014: $1,379,979Liabilities 2014: $942,688Net Assets 2014: $437,2912014Assets 2015: $1,577,195Liabilities 2015: $1,197,401Net Assets 2015: $379,7942015Assets 2016: $1,800,857Liabilities 2016: $1,407,059Net Assets 2016: $393,7982016Assets 2017: $1,834,607Liabilities 2017: $703,771Net Assets 2017: $1,130,8362017Assets 2019: $1,954,135Liabilities 2019: $681,202Net Assets 2019: $1,272,9332019Assets 2020: $2,183,175Liabilities 2020: $950,767Net Assets 2020: $1,232,4082020Assets 2021: $2,811,453Liabilities 2021: $1,109,694Net Assets 2021: $1,701,7592021Assets 2022: $2,611,670Liabilities 2022: $1,180,969Net Assets 2022: $1,430,7012022Assets 2023: $2,961,548Liabilities 2023: $1,256,563Net Assets 2023: $1,704,9852023

Highlighted filing

2016

Assets$1,800,857
Liabilities$1,407,059
Net Assets$393,798

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $810,4152012Expenses 2013: $711,7412013Revenue 2014: $1,437,355Expenses 2014: $1,337,050Net Income 2014: $100,3052014Revenue 2015: $845,973Expenses 2015: $890,739Net Income 2015: -$44,7662015Revenue 2016: $1,363,575Expenses 2016: $1,349,907Net Income 2016: $13,6682016Revenue 2017: $2,072,033Expenses 2017: $1,501,959Net Income 2017: $570,0742017Revenue 2019: $1,538,080Expenses 2019: $1,528,253Net Income 2019: $9,8272019Revenue 2020: $1,339,671Expenses 2020: $1,356,921Net Income 2020: -$17,2502020Revenue 2021: $2,763,341Expenses 2021: $2,304,220Net Income 2021: $459,1212021Revenue 2022: $2,790,757Expenses 2022: $2,780,980Net Income 2022: $9,7772022Revenue 2023: $3,081,104Expenses 2023: $2,949,288Net Income 2023: $131,8162023

Highlighted filing

2016

Revenue$1,363,575
Expenses$1,349,907
Net Income$13,668
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Oct 6, 2016
Return Version
2015v2.1
Gross Receipts
$1,800,004
Mission and Program Overview

Mission

To promote the residential construction industry and building trades in indianapolis and the surrounding areas.

Promotion of the building trade and home contruction industry in the indianapolis area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$484,157$465,698▼ $18,459
Cash and Non-Interest-Bearing Accounts$166,906$327,144▲ $160,238
Savings and Temporary Cash Investments$308,467$316,613▲ $8,146
Investments in Publicly Traded Securities$285,286$290,392▲ $5,106
Accounts Receivable$234,490$241,178▲ $6,688
Prepaid Expenses and Deferred Charges$69,321$132,064▲ $62,743
Investments Other Securities$27,668$27,668→ $0
Total Assets$1,577,195$1,800,857▲ $223,662
Other Assets Total$900$100▼ $800
Liabilities
Deferred Revenue$448,386$596,186▲ $147,800
Accounts Payable and Accrued Expenses$372,761$439,516▲ $66,755
Mortgage Notes Payable Secured by Investment Property$376,254$371,357▼ $4,897
Total Liabilities$1,197,401$1,407,059▲ $209,658
Net Assets / Fund Balance
Unrestricted Net Assets$379,794$393,798▲ $14,004
Total Net Assets Fund Balance$379,794$393,798▲ $14,004
Total Liabilities and Net Assets / Fund Balance$1,577,195$1,800,857▲ $223,662

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$430,597$108,225$538,822
Equipment$11,708$159,510$171,218
Leasehold Improvements$23,393$7,347$30,740
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve LainsChief Executive OfficerFT$140,327$5,917$146,244
Rosemary ManifoldCheif Financial OfficerFT$84,833$6,592$91,425

Board Members and Trustees

NameTitle
Micah HillImmediate Past President
niGEL HOSSprESIDENT
crAIG JENSEN1st Vice President
scotT THOMPSON2nd Vice President
Bill WilsonMember
Bob SandbergMEmber
Brad RileyMember
Brent AshMEMber
Chad BruickMember
Chris SchraderMember
Corby ThompsonMEmber
David DeckerMember
Doug ElmoreMEMBer
Geoff HorenMEmber
Greg SawyersMember
Jamoni HarperMEMber
Jeff Langstonmember
Jeremy Ashmember
Jerrod KleinMember
John LazaroMEmber
Pete GrayMEmber
Rex SoladineMember
Robert HaeckerMember
Todd MooreMEmber
Todd PyattMember
catHY STEGEMOLLERmeMBER
joe garciamEmber
Tom BedsoleParliamentarian
jason ellssecretary
BRIAN adamsTREasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$288,409
Program Service Revenue
$908,081
Investment Income
$3,897
Other Revenue
$163,188
Change in Net Assets
$13,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,199,733
Revenue Not Reported on Financial Statements
$163,842
Revenue Not Reported on Form 990
$390,114
Other Revenue Adjustments
$163,842
Total Revenue per Audited Statements
$1,589,847
Total Revenue per Form 990
$1,363,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$872,563
Salaries, Compensation, and Employee Benefits$477,344
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---$242,982
Other Salaries and Wages---$176,862
Conferences and Meetings---$106,838
Occupancy---$53,482
Advertising---$37,950
Payroll Taxes---$29,670
Fees for Services Accounting---$27,180
All Other Expenses---$24,391
Fees for Services Legal---$20,384
Other Expenses---$19,166
Depreciation Depletion---$18,459
Interest---$17,133
Pension Plan Contributions---$16,842
Travel---$14,150
Office Expenses---$11,000
Other Employee Benefits---$10,988
Insurance---$9,273
Total Functional Expenses$0$0$0$1,349,907

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,581,106
Total Expenses per Form 990$1,349,907
Expenses per Audited Statements$1,186,065
Expenses Not Reported on Form 990$395,041
Expenses Not Reported on Financial Statements$163,842
Other Expense Adjustments$163,842
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$65,754
Fundraising Direct Expenses$39,216
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Industry Awards$26,193$26,193$9,108$17,085
Scholarship Casino Event$11,651$11,651$3,396$8,255
Total Events$65,754$65,754$39,216$26,538
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$18,596
Total Nondeductible Lobbying and Political Cost$18,596
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Membership is voluntary. Those seeking membership must fill out an application and submit a fee. After checking credit report, application goes to the Board for approval. Classes of membership include: Builders (remodeling firms, developers, builders) and Associates (firms serving the construction industry).

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

Members nominate candidates. An annual meeting of the membership of the association is held for director election.

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

All by law revisions or modifications must be approved by the membership body of the Association before formal implementation.

Form 990, Part VI, Section B, line 11

The financial advisory committee reviews a copy of the 990 before filing has been completed. A copy of the 990 is shared with board members prior to filing.

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

Annually all board members review and sign the conflict of interest policy after a discussion and explanation over the document.

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

A complete comparison survey/study was performed to determine compensation. The employment agreement of the organization's CEO was then reviewed by the Executive Committee of the Board of Directors. After review, recommendation for approval was given to the full Board of Directors.

Form 990, Part VI, Section C, line 19

the organization maintains record of conflict of interest policy, governing documents, financial statements, 990s, and 990Ts at main office. upon public request of documents, they will be made available. 990s are also available through www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Builders Association of
EIN
35-0799701
Phone
3172366330
Address
6510 telecom drive No 185, INDIANAPOLIS, IN 46278

Signing Officer

Name
Steve Lains
Title
Chief Executive Officer
Phone
3172366330
Signed
2016-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Lains
Formed
1946
Legal Domicile
In
Voting Board Members
18
Independent Board Members
18
Employees
6
Volunteers
125

Preparer

Firm
Greenwalt Cpas Inc
Address
5342 W VERMONT STREET, INDIANAPOLIS, IN 46224
Preparer
Anita W Sherman CPA
Phone
3172412999
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The organization's process for committee oversight of the audit of the financial statements and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

INCOME REPORTED UNDER RICHARD SAPP MEMORIAL TRUST: FIN 35-1777350 8,982. INCOME REPORTED UNDER BUILDING PARTNERS OF CENTRAL INDIANA: FIN 20-5000056 325,356. special event expense netted against income 55,440.

Part XI, Line 4B - Other Adjustments:

COUNCIL income reported net of expenses 97,803. ELIMINATED REVENUE FROM CONSOLIDATION 66,039.

Part XII, Line 2D - Other Adjustments:

EXPENSES REPORTED UNDER RICHARD SAPP MEMORIAL TRUST: FIN 35-177350 14,250. EXPENSES REPORTED UNDER BUILDING PARTNERS OF CENTRAL INDIANA: FIN 20-5000056 325,356. special event expense netted against income 55,435.

Part XII, Line 4B - Other Adjustments:

Council expenses reported net 97,803. Eliminated expenses from consolidation 66,039.

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IRS990/Form990PartVIISectionAGrp/PersonNm22Todd Pyatt
IRS990/Form990PartVIISectionAGrp/PersonNm23Chris Schrader
IRS990/Form990PartVIISectionAGrp/PersonNm24GREG SAWYERS
IRS990/Form990PartVIISectionAGrp/PersonNm25CHAD BRUICK
IRS990/Form990PartVIISectionAGrp/PersonNm26ROBERT HAECKER
IRS990/Form990PartVIISectionAGrp/PersonNm27BRAD RILEY
IRS990/Form990PartVIISectionAGrp/PersonNm28BILL WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm29JERROD KLEIN
IRS990/Form990PartVIISectionAGrp/PersonNm30STEVE LAINS
IRS990/Form990PartVIISectionAGrp/PersonNm31ROSEMARY MANIFOLD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0prESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6PARLIAMENTARIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt8meMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9member
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt11member
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt13mEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMber
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBer
IRS990/Form990PartVIISectionAGrp/TitleTxt17MEMber
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt20MEmber
IRS990/Form990PartVIISectionAGrp/TitleTxt21Member
IRS990/Form990PartVIISectionAGrp/TitleTxt22Member
IRS990/Form990PartVIISectionAGrp/TitleTxt23Member
IRS990/Form990PartVIISectionAGrp/TitleTxt24MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt25MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt26MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt27MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt28MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt29MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt31CHEIF FINANCIAL OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt039216
IRS990/FundraisingGrossIncomeAmt065754
IRS990/GainOrLossGrp/SecuritiesAmt01337
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0398550
IRS990/GrossReceiptsAmt01800004
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt09273
IRS990/InterestGrp/TotalAmt017133
IRS990/InvestmentIncomeGrp/ExclusionAmt02560
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02560
IRS990/InvestmentInJointVentureInd01
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt027668
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0290392
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0288409
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE RESIDENTIAL CONSTRUCTION INDUSTRY AND BUILDING TRADES IN INDIANAPOLIS AND THE SURROUNDING AREAS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026538
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IRS990/OfficeExpensesGrp/TotalAmt011000
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IRS990/OtherAssetsTotalGrp/EOYAmt0100
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010988
IRS990/OtherExpensesGrp/Desc0Income Tax Expense
IRS990/OtherExpensesGrp/Desc1Home A Rama Expenses
IRS990/OtherExpensesGrp/Desc2COUNCIL EXPENSES
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/TotalAmt018801
IRS990/OtherExpensesGrp/TotalAmt1396553
IRS990/OtherExpensesGrp/TotalAmt297803
IRS990/OtherExpensesGrp/TotalAmt319166
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt056922
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0136650
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt079728
IRS990/OtherRevenueTotalAmt0136650
IRS990/OtherSalariesAndWagesGrp/TotalAmt0176862
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt029670
IRS990/PensionPlanContributionsGrp/TotalAmt016842
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt069321
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0132064
IRS990/PrincipalOfficerNm0STEVE LAINS
IRS990/ProfessionalFundraisingInd00

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