Civic Intelligence

Gypsum Association

990 • Fiscal year 2018 • EIN 36-1177840

May 01, 2017 to Apr 30, 2018 • Filed on Aug 27, 2018

Organization Profilewww.gypsum.org

View Organization Page

962 Wayne AvenueSilver Spring, MD 20910

(301) 277-8686

Siviq Scores

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

Liabilities / Assets

46th percentile

0.15x

Higher debt load relative to assets than 46% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

32nd percentile

0.08x

Higher debt load relative to revenue than 32% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

16th percentile

-6.1%

Higher net margin than 16% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$229,267

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

8th percentile

-18%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-4.1%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$688,563

Down $149,625 (-18%) from 2017

Net Assets

Down

$586,105

Down $216,930 (-27%) from 2017

Liabilities

Up

$102,458

Up $67,305 (+191%) from 2017

Revenue And Expenses
Liabilities / Revenue32nd percentileNet Margin16th percentile

Revenue

Down

$1,365,665

Down $58,940 (-4.1%) from 2017

Expenses

Up

$1,449,349

Up $256,900 (+22%) from 2017

Net Income

Down

-$83,684

Down $315,840 (-136%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$1.0M$500K$0Assets 2013: $908,661Liabilities 2013: $712,477Net Assets 2013: $196,1842013Assets 2014: $978,918Liabilities 2014: $605,767Net Assets 2014: $373,1512014Assets 2015: $733,406Liabilities 2015: $226,480Net Assets 2015: $506,9262015Assets 2016: $594,661Liabilities 2016: $58,357Net Assets 2016: $536,3042016Assets 2017: $838,188Liabilities 2017: $35,153Net Assets 2017: $803,0352017Assets 2018: $688,563Liabilities 2018: $102,458Net Assets 2018: $586,1052018Assets 2020: $358,430Liabilities 2020: $154,760Net Assets 2020: $203,6702020Assets 2021: $764,307Liabilities 2021: $335,974Net Assets 2021: $428,3332021Assets 2022: $553,449Liabilities 2022: $119,380Net Assets 2022: $434,0692022Assets 2023: $681,954Liabilities 2023: $338,806Net Assets 2023: $343,1482023Assets 2024: $774,164Liabilities 2024: $335,823Net Assets 2024: $438,3412024Assets 2025: $568,867Liabilities 2025: $202,692Net Assets 2025: $366,1752025

Highlighted filing

2018

Assets$688,563
Liabilities$102,458
Net Assets$586,105
Open 2018 Filing

Operations Trend

Revenue Growth24th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $1,223,9492013Revenue 2014: $1,430,354Expenses 2014: $1,301,476Net Income 2014: $128,8782014Revenue 2015: $1,491,685Expenses 2015: $1,546,365Net Income 2015: -$54,6802015Revenue 2016: $1,446,122Expenses 2016: $1,294,967Net Income 2016: $151,1552016Revenue 2017: $1,424,605Expenses 2017: $1,192,449Net Income 2017: $232,1562017Revenue 2018: $1,365,665Expenses 2018: $1,449,349Net Income 2018: -$83,6842018Revenue 2020: $1,525,115Expenses 2020: $1,589,264Net Income 2020: -$64,1492020Revenue 2021: $1,624,373Expenses 2021: $1,399,710Net Income 2021: $224,6632021Revenue 2022: $1,608,269Expenses 2022: $1,602,533Net Income 2022: $5,7362022Revenue 2023: $1,632,653Expenses 2023: $1,723,574Net Income 2023: -$90,9212023Revenue 2024: $1,840,605Expenses 2024: $1,745,412Net Income 2024: $95,1932024Revenue 2025: $1,918,532Expenses 2025: $1,990,698Net Income 2025: -$72,1662025

Highlighted filing

2018

Revenue$1,365,665
Expenses$1,449,349
Net Income-$83,684
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2017 to Apr 30, 2018
Signed
Aug 27, 2018
Return Version
2017v2.2
Gross Receipts
$1,365,665
Mission and Program Overview

Mission

Provide membership services for businesses in Gypsum industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$586,378$619,489▲ $33,111
Cash and Non-Interest-Bearing Accounts$70,678$27,022▼ $43,656
Prepaid Expenses and Deferred Charges$22,764$21,616▼ $1,148
Land, Buildings, and Equipment, Net$9,751$6,803▼ $2,948
Accounts Receivable$7,459$6,555▼ $904
Inventories for Sale or Use$123$123→ $0
Total Assets$838,188$688,563▼ $149,625
Other Assets Total$141,035$6,955▼ $134,080
Liabilities
Accounts Payable and Accrued Expenses$35,153$54,943▲ $19,790
Other Liabilities-$47,515-
Total Liabilities$35,153$102,458▲ $67,305
Net Assets / Fund Balance
Unrestricted Net Assets$803,035$586,105▼ $216,930
Total Net Assets Fund Balance$803,035$586,105▼ $216,930
Total Liabilities and Net Assets / Fund Balance$838,188$688,563▼ $149,625

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,801$48,961$50,762
Other Land Buildings$5,002$6,675$11,677
Other Assets Org$6,955--
Compensation and Service Providers
Top Officer Pay77th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen H Meima--$168,523$61,657$230,180
Stephen H MeimaSecretary/ED - 05/01/17 - 04/30/18FT$201,598$27,669$229,267
Peter M SchmeidaDirector Technical Services - 05/01/17 - 04/30/18FT$127,250$18,457$145,707

Board Members and Trustees

NameTitle
Timothy PowerChairman - 05/01/17 - 04/30/18
Charles R Harrison PhdVice-Chairman - 05/01/17 - 04/30/18
Craig RobertsonAt-Large - 05/01/17 - 04/30/18
Peter BauerAt-Large - 05/01/17 - 04/30/18
Peter J MayerAt-Large - 05/01/17 - 04/30/18
Ryan LucchettiAt-Large - 05/01/17 - 04/30/18
Albert R ZuccoTreasurer - 05/01/17 - 04/30/18
Revenue and Support

Revenue Composition

Contributions and Grants
$19,904
Program Service Revenue
$1,338,122
Investment Income
$7,639
Other Revenue
$0
Change in Net Assets
$-83,684

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,365,665
Total Revenue per Audited Statements
$1,365,665
Total Revenue per Form 990
$1,365,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$838,489
Other Expenses$610,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$419,207
Current Officers, Directors, Trustees, and Key Employees---$235,285
Fees for Services Other---$190,523
Pension Plan Contributions---$102,016
Office Expenses---$91,647
Fees for Services Legal---$79,521
Occupancy---$70,836
Travel---$57,445
Payroll Taxes---$43,767
Advertising---$40,820
Other Employee Benefits---$38,214
Conferences and Meetings---$35,160
Insurance---$14,011
Fees for Services Accounting---$13,600
Fees for Service Investment Mgmnt Fees---$11,740
Depreciation Depletion---$5,557
Total Functional Expenses$0$0$0$1,449,349

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,449,349
Total Expenses per Audited Statements$1,449,349
Total Expenses per Form 990$1,449,349
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Abatement$28,568
Pension obligation$18,947
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Gypsum Association
EIN
36-1177840
Phone
3012778686
Address
962 Wayne Avenue, Silver Spring, MD 20910

Signing Officer

Name
Stephen H Meima
Title
Secretary/executive Director
Phone
3012778686
Signed
2018-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen H Meima
Formed
1961
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
0

Preparer

Firm
Kronzek Fisher & Lopez PLLC
Address
607 2nd Street NE, Washington, DC 20002-4909
Preparer
Jerry Lopez
Phone
2025472727
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Every regular member appoints one individual to the Board of Directors.”

Pt VI, Line 11B

“The Executive Director receives a copy of the Form 990 from the auditors, which is forwarded electronically to the Board of Directors for review and comments.”

Pt VI, Line 12C

“The Gypsum Association Conflict of Interest Policy statement and related disclosure form will be distributed to staff members on an annual basis. Staff is requested to return a signed disclosure form to the Executive Director.”

Pt VI, Line 15A

“The Executive Director's compensation review is conducted by an internal three-person panel and confirmed by the Board of Directors. National compensation reports are purchased by the organization and used to benchmark the compensation package. Compensation of key employees is established by the Executive Director. Salary pool for all employees is confirmed by the Board of Directors during its annual budget preparation.”

Pt VI, Line 19

“Currently all policies and financial informatin are made available upon request.”

Pt XI

“Pension changes other than net periodic pension costs.”

Form 990EZ, Part II, Line 24

“Accounts Receivable - Net”

Form 990EZ, Part II, Line 24

“Inventories”

Form 990EZ, Part II, Line 24

“Prepaids”

Form 990EZ, Part II, Line 24

“Investments”

Form 990EZ, Part II, Line 26

“Accounts Payable & Accrued Expenses”

Financial Statement Notes

Pt X, Line 2

“The Association is exempt from income taxes under the Internal Revenue Code 501(c)(6) and applicable MD statutes. No provision for income taxes is required at April 30, 2018, as the Association had no net unrelated business income. The Association follows FASB ASC 740 Income Taxes the authoritative guidance relating to accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Association performed an evaluation of uncertain tax positions for the year ended April 30, 2018, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax exempt status. As of April 30, 2018, the statue of limitations for the tax years 2014 through 2016 remains open with Federal and state authorities.”

Raw XML Appendix382 raw XML fields

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/ProgSrvcAccomActy3Grp/Desc0PRINTING AND PROMOTION - ASSOCIATION PRINTS AND PROMOTES APPROXIMATELY THIRTY TECHNICAL DOCUMENTS FOR USE BY ARCHITECTS, CONTRACTORS, BUILDERS AND CODE OFFICIALS. DOCUMENTS ARE REVISED AND PRINTED ON A ROLLING BASIS. ASSOCIATION PRESENTLY SPONSORS TWO SEPARATE INFORMATION WEBSITES THAT CONTAIN INDUSTRY INFORMATION AND PRINTS A BI-ANNUAL NEWSLETTER.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposits
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred Rent Abatement
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Pension obligation
IRS990ScheduleD/RevenueSubtotalAmt01365665
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes under the Internal Revenue Code 501(c)(6) and applicable MD statutes. No provision for income taxes is required at April 30, 2018, as the Association had no net unrelated business income. The Association follows FASB ASC 740 Income Taxes the authoritative guidance relating to accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Association performed an evaluation of uncertain tax positions for the year ended April 30, 2018, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax exempt status. As of April 30, 2018, the statue of limitations for the tax years 2014 through 2016 remains open with Federal and state authorities.
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IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Every regular member appoints one individual to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director receives a copy of the Form 990 from the auditors, which is forwarded electronically to the Board of Directors for review and comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Gypsum Association Conflict of Interest Policy statement and related disclosure form will be distributed to staff members on an annual basis. Staff is requested to return a signed disclosure form to the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director's compensation review is conducted by an internal three-person panel and confirmed by the Board of Directors. National compensation reports are purchased by the organization and used to benchmark the compensation package. Compensation of key employees is established by the Executive Director. Salary pool for all employees is confirmed by the Board of Directors during its annual budget preparation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Currently all policies and financial informatin are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Pension changes other than net periodic pension costs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Inventories
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
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IRS990/TerminateOperationsInd0false
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt035153
IRS990/TotalLiabilitiesGrp/EOYAmt0102458
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01338122
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IRS990/USAddress/AddressLine1Txt0962 Wayne Avenue 620
IRS990/USAddress/CityNm0Silver Spring
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020910
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IRS990/WebsiteAddressTxt0www.gypsum.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN H MEIMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03012778686
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Gypsum Association
ReturnHeader/Filer/BusinessNameControlTxt0GYPS
ReturnHeader/Filer/EIN0361177840
ReturnHeader/Filer/PhoneNum03012778686
ReturnHeader/Filer/USAddress/AddressLine1Txt0962 Wayne Avenue
ReturnHeader/Filer/USAddress/CityNm0Silver Spring
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020910
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId057AC22B8B9A892C9D80BDB4660FB847754DD80D8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A7FDB2C2CE1553E408804F487C338C0252E58D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.95.92.9
ReturnHeader/FilingSecurityInformation/IPDt02018-09-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm007:30:51
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kronzek Fisher & Lopez PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0607 2nd Street NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Washington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0200024909
ReturnHeader/PreparerPersonGrp/PhoneNum02025472727
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERRY LOPEZ
ReturnHeader/ReturnTs02018-09-10T07:30:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-05-01
ReturnHeader/TaxPeriodEndDt02018-04-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$688,563
Liabilities
$102,458
Net assets
$586,105
Revenue
$1,365,665
Expenses
$1,449,349
Net income
-$83,684
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.20$0.37$1.92$1.99$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.34$0.44$1.84$1.75$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.34$0.34$1.63$1.72$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.43$1.61$1.60$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.43$1.62$1.40$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.15$0.20$1.53$1.59$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.10$0.59$1.37$1.45$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$1.42$1.19$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.54$1.45$1.29$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.23$0.51$1.49$1.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.61$0.37$1.43$1.30$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.71$0.20$1.22