Civic Intelligence

Building Association of South Central Indiana Inc

990 • Fiscal year 2014 • EIN 35-1642433

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 28, 2015

3901 E Hagan Street Suite HBloomington, IN 47401

(812) 332-7480

Siviq Scores

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

Liabilities / Assets

88th percentile

0.39x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

0.38x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

34th percentile

-4.4%

Faster asset growth than 34% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-8.2%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$182,745

Down $8,316 (-4.4%) from 2013

Net Assets

Down

$112,348

Down $4,999 (-4.3%) from 2013

Liabilities

Down

$70,397

Down $3,317 (-4.5%) from 2013

Revenue

Down

$183,318

Down $16,456 (-8.2%) from 2013

Expenses

Up

$189,046

Up $17,640 (+10%) from 2013

Net Income

Down

-$5,728

Down $34,096 (-120%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $166,121Liabilities 2010: $81,622Net Assets 2010: $84,4992010Assets 2011: $166,595Liabilities 2011: $79,491Net Assets 2011: $87,1042011Assets 2012: $166,335Liabilities 2012: $76,769Net Assets 2012: $89,5662012Assets 2013: $191,061Liabilities 2013: $73,714Net Assets 2013: $117,3472013Assets 2014: $182,745Liabilities 2014: $70,397Net Assets 2014: $112,3482014Assets 2015: $152,276Liabilities 2015: $72,619Net Assets 2015: $79,6572015Assets 2016: $118,317Liabilities 2016: $60,195Net Assets 2016: $58,1222016Assets 2017: $154,682Liabilities 2017: $46,503Net Assets 2017: $108,1792017Assets 2018: $117,607Liabilities 2018: $29,476Net Assets 2018: $88,1312018Assets 2020: $116,794Liabilities 2020: $0Net Assets 2020: $116,7942020Assets 2021: $132,528Liabilities 2021: $0Net Assets 2021: $132,5282021

Highlighted filing

2014

Assets$182,745
Liabilities$70,397
Net Assets$112,348

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $222,1422010Expenses 2011: $195,6262011Expenses 2012: $173,4252012Revenue 2013: $199,774Expenses 2013: $171,406Net Income 2013: $28,3682013Revenue 2014: $183,318Expenses 2014: $189,046Net Income 2014: -$5,7282014Revenue 2015: $156,296Expenses 2015: $187,793Net Income 2015: -$31,4972015Revenue 2016: $169,796Expenses 2016: $190,315Net Income 2016: -$20,5192016Revenue 2017: $208,971Expenses 2017: $158,914Net Income 2017: $50,0572017Revenue 2018: $165,138Expenses 2018: $187,476Net Income 2018: -$22,3382018Revenue 2020: $123,733Expenses 2020: $138,178Net Income 2020: -$14,4452020Revenue 2021: $103,900Expenses 2021: $88,166Net Income 2021: $15,7342021

Highlighted filing

2014

Revenue$183,318
Expenses$189,046
Net Income-$5,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 28, 2015
Return Version
2014v5.0
Gross Receipts
$183,318
Mission and Program Overview

Mission

Quality home building professionals working together to build, educate and plan for our community's future.. Basci is an association dedicated to the belief that all americans should have the right to fulfill their dreams of home ownership.

Quality home building professionals working together to build, educate and plan for our community's future. The mcba is an association dedicated to the belief that all americans should have the right to fulfill their dreams of home ownership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,167$94,589▼ $6,578
Land, Buildings, and Equipment, Net$89,894$87,424▼ $2,470
Total Assets$191,061$182,745▼ $8,316
Other Assets Total-$732-
Liabilities
Other Liabilities$73,714$70,397▼ $3,317
Total Liabilities$73,714$70,397▼ $3,317
Net Assets / Fund Balance
Unrestricted Net Assets$117,347$112,348▼ $4,999
Total Net Assets Fund Balance$117,347$112,348▼ $4,999
Total Liabilities and Net Assets / Fund Balance$191,061$182,745▼ $8,316

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$183,281
Investment Income
$37
Other Revenue
$0
Change in Net Assets
$-5,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$153,167
Salaries, Compensation, and Employee Benefits$35,879
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,885$5,000-$32,885
All Other Expenses-$10,412-$10,412
Occupancy-$3,614-$3,614
Fees for Services Accounting-$3,355-$3,355
Interest$3,150--$3,150
Payroll Taxes$2,687$307-$2,994
Depreciation Depletion$2,470--$2,470
Other Expenses$90,945$2,041-$2,041
Conferences and Meetings$897--$897
Total Functional Expenses$128,034$61,012$0$189,046
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,502
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
German American$69,022
Payroll Taxes$601
A/r$488
Staples Credit Card$194
Petty Cash$92
Platinum Credit Card-
SAM'S CLUB-
A/p-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The mcba is a membership organization with annual dues paid by members.

Form 990, Page 6, Part VI, Line 7A

Officers are elected annually by membership for one-year terms.

Form 990, Page 6, Part VI, Line 7B

Major decisions are approved by the board of directors.

Form 990, Page 6, Part VI, Line 11B

The board of directors reviewed the return prior to filing.

Form 990, Page 6, Part VI, Line 12C

The policies and procedures are reviewed annually or as needed by the board of directors.

Form 990, Page 6, Part VI, Line 15A

The executive directos salary is reviewed annually by the baord of directors and comparable data is used for the basis.

Form 990, Page 6, Part VI, Line 19

Documents are avaiable upon request.

Filing and Contact Details

Filer

Filer Name
Monroe County Building Assn Inc
EIN
35-1642433
Phone
8123327480
Address
3901 E HAGAN STREET SUITE H, BLOOMINGTON, IN 47401

Signing Officer

Name
Jordyn Mcintyre
Title
Executive Director
Phone
8123327480
Signed
2015-02-28

Organization Details

Principal Officer
Jordyn Mcintyre
Formed
1985
Legal Domicile
In
Voting Board Members
118
Independent Board Members
118
Employees
1
Volunteers
40

Preparer

Firm
Turpen & Deckard LLC
Address
1509 J ST, BEDFORD, IN 47421
Preparer
Debra S Deckard CPA
Phone
8122754444
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Quality home building professionals working together to build, educate and plan for our community's future. The mcba is an association dedicated to the belief that all americans should have the right to fulfill their dreams of home ownership.

Form 990, Page 1, Part I, Line 6

Volunteers assist in organizing, assisting and cleaning before, during, and after home builder events such as home shows, golf outings, and shows.

Form 990, Page 2, Part III, Line 4D

Monthly meetings and office management to promote a community working together to build, educate and plan for the community's future housing needs.

Form 990, Part XI, Line 9

Ec to balance 0 change in prior year cash balance 474 setup account fund balance 255 ec to balance 0

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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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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DONATION TO IBA STATE BUILDING ASSOCIATION.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/VolunteerHoursCnt04
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt069022
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2488
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3194
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GERMAN AMERICAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2A/R
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3STAPLES CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4PETTY CASH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5PLATINUM CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6SAM'S CLUB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7A/P
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05000
IRS990ScheduleD/TotalLiabilityAmt070397
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0QUALITY HOME BUILDING PROFESSIONALS WORKING TOGETHER TO BUILD, EDUCATE AND PLAN FOR OUR COMMUNITY'S FUTURE. THE MCBA IS AN ASSOCIATION DEDICATED TO THE BELIEF THAT ALL AMERICANS SHOULD HAVE THE RIGHT TO FULFILL THEIR DREAMS OF HOME OWNERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS ASSIST IN ORGANIZING, ASSISTING AND CLEANING BEFORE, DURING, AND AFTER HOME BUILDER EVENTS SUCH AS HOME SHOWS, GOLF OUTINGS, AND SHOWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MONTHLY MEETINGS AND OFFICE MANAGEMENT TO PROMOTE A COMMUNITY WORKING TOGETHER TO BUILD, EDUCATE AND PLAN FOR THE COMMUNITY'S FUTURE HOUSING NEEDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MCBA IS A MEMBERSHIP ORGANIZATION WITH ANNUAL DUES PAID BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS ARE ELECTED ANNUALLY BY MEMBERSHIP FOR ONE-YEAR TERMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAJOR DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS REVIEWED THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE POLICIES AND PROCEDURES ARE REVIEWED ANNUALLY OR AS NEEDED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EXECUTIVE DIRECTOS SALARY IS REVIEWED ANNUALLY BY THE BAORD OF DIRECTORS AND COMPARABLE DATA IS USED FOR THE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DOCUMENTS ARE AVAIABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10EC TO BALANCE 0 CHANGE IN PRIOR YEAR CASH BALANCE 474 SETUP ACCOUNT FUND BALANCE 255 EC TO BALANCE 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0191061
IRS990/TotalAssetsEOYAmt0182745
IRS990/TotalAssetsGrp/BOYAmt0191061
IRS990/TotalAssetsGrp/EOYAmt0182745
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061012
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0128034
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189046
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt073714
IRS990/TotalLiabilitiesEOYAmt070397
IRS990/TotalLiabilitiesGrp/BOYAmt073714
IRS990/TotalLiabilitiesGrp/EOYAmt070397
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0117347
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112348
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0428
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0428
IRS990/TotalProgramServiceExpensesAmt0128034
IRS990/TotalProgramServiceRevenueAmt0183281
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0183318
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183318
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0191061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182745
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0117347
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0112348
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03901 E HAGAN STREET SUITE H
IRS990/USAddress/CityNm0BLOOMINGTON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047401
IRS990/VotingMembersGoverningBodyCnt0118
IRS990/VotingMembersIndependentCnt0118
IRS990/WebsiteAddressTxt0MCBAINDIANA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JORDYN MCINTYRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08123327480
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MONROE COUNTY BUILDING ASSN INC
ReturnHeader/Filer/BusinessNameControlTxt0MONR
ReturnHeader/Filer/EIN0351642433
ReturnHeader/Filer/PhoneNum08123327480
ReturnHeader/Filer/USAddress/AddressLine1Txt03901 E HAGAN STREET SUITE H
ReturnHeader/Filer/USAddress/CityNm0BLOOMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463979441
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TURPEN & DECKARD LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01509 J ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047421
ReturnHeader/PreparerPersonGrp/PhoneNum08122754444
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA S DECKARD CPA
ReturnHeader/ReturnTs02015-04-11T16:04:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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