Civic Intelligence

American Concrete Pressure Pipe Association

990 • Fiscal year 2018 • EIN 36-2142967

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 20, 2019

Organization ProfileWWW.ACPPA.ORG

View Organization Page

12554 N Partridge WayHayden, ID 83835

(714) 801-0298

Siviq Scores

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

Liabilities / Assets

76th percentile

0.12x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.05x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

99th percentile

$157,813

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 50.5% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

8th percentile

-38%

Faster asset growth than 8% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

79th percentile

18%

Faster revenue growth than 79% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$143,543

Down $87,992 (-38%) from 2017

Net Assets

Down

$126,767

Down $66,250 (-34%) from 2017

Liabilities

Down

$16,776

Down $21,742 (-56%) from 2017

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin13th percentile

Revenue

Up

$312,388

Up $48,063 (+18%) from 2017

Expenses

Down

$378,637

Down $69,350 (-15%) from 2017

Net Income

Up

-$66,249

Up $117,413 (+64%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

$800K$600K$400K$200K$0Assets 2015: $659,275Liabilities 2015: $100,856Net Assets 2015: $558,4192015Assets 2016: $431,920Liabilities 2016: $55,241Net Assets 2016: $376,6792016Assets 2017: $231,535Liabilities 2017: $38,518Net Assets 2017: $193,0172017Assets 2018: $143,543Liabilities 2018: $16,776Net Assets 2018: $126,7672018Assets 2020: $196,886Liabilities 2020: $640Net Assets 2020: $196,2462020Assets 2022: $347,276Liabilities 2022: $1,345Net Assets 2022: $345,9312022

Highlighted filing

2018

Assets$143,543
Liabilities$16,776
Net Assets$126,767
Open 2018 Filing

Operations Trend

Revenue Growth79th percentile

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

$600K$400K$200K$0-$200KRevenue 2015: $445,148Expenses 2015: $464,372Net Income 2015: -$19,2242015Revenue 2016: $250,327Expenses 2016: $432,067Net Income 2016: -$181,7402016Revenue 2017: $264,325Expenses 2017: $447,987Net Income 2017: -$183,6622017Revenue 2018: $312,388Expenses 2018: $378,637Net Income 2018: -$66,2492018Revenue 2020: $200,002Expenses 2020: $144,241Net Income 2020: $55,7612020Revenue 2022: $267,870Expenses 2022: $177,431Net Income 2022: $90,4392022

Highlighted filing

2018

Revenue$312,388
Expenses$378,637
Net Income-$66,249
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 20, 2019
Return Version
2018v3.1
Gross Receipts
$312,388
Mission and Program Overview

Mission

To promote interests of concrete pressure pipe industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$171,383$96,422▼ $74,961
Accounts Receivable$31,823$28,241▼ $3,582
Cash and Non-Interest-Bearing Accounts$18,534$10,668▼ $7,866
Prepaid Expenses and Deferred Charges$9,795$8,212▼ $1,583
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$231,535$143,543▼ $87,992
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35,520$16,775▼ $18,745
Other Liabilities$2,998$1▼ $2,997
Total Liabilities$38,518$16,776▼ $21,742
Net Assets / Fund Balance
Unrestricted Net Assets$193,017$126,767▼ $66,250
Total Net Assets Fund Balance$193,017$126,767▼ $66,250
Total Liabilities and Net Assets / Fund Balance$231,535$143,543▼ $87,992

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$7,400$7,400
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard MuellerPresident & CEOFT$150,000$7,813$157,813

Board Members and Trustees

NameTitle
Jim TullyChairman
Darren DunkerVICE Chairman
Rich MielkeSecretary
Evgenio FavaroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$306,849
Investment Income
$39
Other Revenue
$5,500
Change in Net Assets
$-66,249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,291
Salaries, Compensation, and Employee Benefits$168,346
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-$150,000-$150,000
Fees for Services Legal$85,126$18,863-$103,989
Fees for Services Other$37,099$152-$37,251
Travel$19,301--$19,301
Fees for Services Accounting-$14,700-$14,700
Insurance-$11,599-$11,599
Payroll Taxes-$10,534-$10,534
Other Salaries and Wages-$7,812-$7,812
Occupancy-$3,600-$3,600
Office Expenses-$3,065-$3,065
Other Expenses$1,222$285-$1,222
Total Functional Expenses$151,109$227,528$0$378,637
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
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 1A: Explanation of Delegated Broad Authority to Committee

“Acppa has members who had power to elect or appoint one or more members of the governing body.”

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

“ACPPA HAS MEMBERS.”

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

“The form 990 is reviewed by the president/ceo and by the board of directors before it is filed.”

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

“The governing documents and audited financial statements are generally not made available to the general public, but if requuests for copies of these documents were made, the organization would take steps to make them available to the requestor. A public inspection copy of the 990 is alos available through guidestar.”

Filing and Contact Details

Filer

Filer Name
American Concrete Pressure Pipe
EIN
36-2142967
Phone
7148010298
Address
12554 N PARTRIDGE WAY, HAYDEN, ID 83835

Signing Officer

Name
Richard Mueller
Title
President & CEO
Signed
2019-06-20
Discuss with paid preparer
Yes

Organization Details

Formed
1949
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
14

Preparer

Firm
Sequoia Group CPAs A Professional Corp
Address
17800 Castleton St 180, City Of Industry, CA 91748
Preparer
Lily Yan
Phone
6269648862
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: compliance audits-operated an audit program for member companie pressure pipe manufactures to assure plant compliance with national consensus standards.”

Other Changes In Net Assets Or Fund Balances - Other Decreases

“= -$1”

Financial Statement Notes

Part X : FIN48 Footnote

“Financial accounting standards board accounting standards cofification(asc) 740-10, income taxes, provides guidence for reporting uncertainty in income taxes. The association has performed an evaluation of uncertain tax positions for the years ended december 2015 and 2014 and determinded that no material uncertain tax positions quaalify for either repcongnition or disclosure in the financial statements. Information returns for the yeares ended december 31, 2011 or later remain subject to examination by various taxing authorities.”

Raw XML Appendix395 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/ProgSrvcAccomActy2Grp/Desc0ENGINEERING AND COMPILANCE AUDITS- DEVELP EDUCATIONAL PROGRAMS FOR MEMBER EMPLOYEES. OVERSEE ACPPA ADUDIT CERTIFICATION PROGRAM. PARTICIPATE ON EXTERNAL COMMITTEES WITH ORGANIZATIONS HAVING SIMILAR GOALS AND OBJECTIVES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0LEGISLATIVE- ENGAGE POKICYMAKERS WITHIN THE UNITED STATES, CANADA, AND AROUND THE WORLD TO PROMOTE AND ADVANCE THE CONCRETE PRESSURE PIPE INDUSTRY. PATICIPATE WITH SEVERAL BROAD-BASED COALITIONS THAT MONITOR AND INFLUENCE LEGISTATIVE AND REGULATORY TOPICS OF INTEREST TO THE INDUSTRY.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt07813
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President & CEO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: COMPLIANCE AUDITS-OPERATED AN AUDIT PROGRAM FOR MEMBER COMPANIE PRESSURE PIPE MANUFACTURES TO ASSURE PLANT COMPLIANCE WITH NATIONAL CONSENSUS STANDARDS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACPPA HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE PRESIDENT/CEO AND BY THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE GENERALLY NOT MADE AVAILABLE TO THE GENERAL PUBLIC, BUT IF REQUUESTS FOR COPIES OF THESE DOCUMENTS WERE MADE, THE ORGANIZATION WOULD TAKE STEPS TO MAKE THEM AVAILABLE TO THE REQUESTOR. A PUBLIC INSPECTION COPY OF THE 990 IS ALOS AVAILABLE THROUGH GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5= -$1
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
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IRS990/TotalProgramServiceExpensesAmt0245771
IRS990/TotalProgramServiceRevenueAmt0306849
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306849
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312388
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt039
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IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd0838355150
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD MUELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN CONCRETE PRESSURE PIPE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0362142967
ReturnHeader/Filer/PhoneNum07148010298
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ReturnHeader/Filer/USAddress/CityNm0HAYDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273262820
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sequoia Group CPAs A Professional Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt017800 Castleton St 180
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0City Of Industry
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091748
ReturnHeader/PreparerPersonGrp/PhoneNum06269648862
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LILY YAN
ReturnHeader/ReturnTs02019-06-20T15:39:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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
$143,543
Liabilities
$16,776
Net assets
$126,767
Revenue
$312,388
Expenses
$378,637
Net income
-$66,249
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.01$3.46$2.68$1.77$0.90
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.01$1.96$2.00$1.44$0.56
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.17$1.27$3.12$3.79$0.66
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.39$1.93$2.64$4.48$1.84
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$0.55$3.77$2.50$4.32$1.82
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.59$1.01$5.58$4.45$4.64$0.19