Civic Intelligence

Christian Booksellers Association

EIN 36-2221240 • 501(c)6 • Colorado Springs, CO

View Organization Page

Profile

Cba is a nonprofit trade organization for christian retailers and suppliers throughout the us.

1365 Garden O/T Gods Road Suite 105Colorado Springs, CO 80907

www.cbaonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

0.92x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.16x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

3rd percentile

-43%

Higher net margin than 3% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

58th percentile

$164,000

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 16.4% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

2nd percentile

-72%

Faster asset growth than 2% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-22%

Faster revenue growth than 7% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$176,029

Down $442,318 (-72%) from 2016

Liabilities

Down

$162,582

Down $9,639 (-5.6%) from 2016

Net Assets

Down

$13,447

Down $432,679 (-97%) from 2016

Operations
Liabilities / Revenue50th percentileNet Margin3rd percentile

Revenue

Down

$1,001,984

Down $282,542 (-22%) from 2016

Expenses

Down

$1,434,663

Down $241,885 (-14%) from 2016

Net Income

Down

-$432,679

Down $40,657 (-10%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $875,150Liabilities 2010: $862,284Net Assets 2010: $12,8662010Assets 2011: $1,205,388Liabilities 2011: $585,379Net Assets 2011: $620,0092011Assets 2012: $1,588,638Liabilities 2012: $666,581Net Assets 2012: $922,0572012Assets 2013: $1,624,738Liabilities 2013: $545,587Net Assets 2013: $1,079,1512013Assets 2014: $1,398,865Liabilities 2014: $236,866Net Assets 2014: $1,161,9992014Assets 2015: $1,070,721Liabilities 2015: $232,573Net Assets 2015: $838,1482015Assets 2016: $618,347Liabilities 2016: $172,221Net Assets 2016: $446,1262016Assets 2017: $176,029Liabilities 2017: $162,582Net Assets 2017: $13,4472017

Highlighted filing

2017

Assets$176,029
Liabilities$162,582
Net Assets$13,447
Open 2017 Filing

Operations Trend

Revenue Growth7th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,486,2982010Expenses 2011: $2,114,3372011Expenses 2012: $2,211,2322012Expenses 2013: $2,130,6282013Revenue 2014: $2,194,639Expenses 2014: $1,974,995Net Income 2014: $219,6442014Revenue 2015: $1,452,458Expenses 2015: $1,776,945Net Income 2015: -$324,4872015Revenue 2016: $1,284,526Expenses 2016: $1,676,548Net Income 2016: -$392,0222016Revenue 2017: $1,001,984Expenses 2017: $1,434,663Net Income 2017: -$432,6792017

Highlighted filing

2017

Revenue$1,001,984
Expenses$1,434,663
Net Income-$432,679
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$176,029
Liabilities
$162,582
Net assets
$13,447
Revenue
$1,001,984
Expenses
$1,434,663
Net income
-$432,679
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.16$0.01$1.00$1.43$0.43
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.17$0.45$1.28$1.68$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.23$0.84$1.45$1.78$0.32
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.24$1.16$2.19$1.97$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.55$1.08$2.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.67$0.92$2.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.59$0.62$2.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.86$0.01$2.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,001,984
Mission and Program Overview

Mission

CBA is a nonprofit trade organization for Christian retailers and suppliers throughout the US.

A nonprofit trade organization for Chrstian retailers and suppliers throughout the US.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$157,664--
Investments Other Securities$267,774$66,438▼ $201,336
Cash and Non-Interest-Bearing Accounts$105,254$60,063▼ $45,191
Prepaid Expenses and Deferred Charges$57,759$37,078▼ $20,681
Land, Buildings, and Equipment, Net$13,185$12,450▼ $735
Accounts Receivable$108--
Total Assets$618,347$176,029▼ $442,318
Other Assets Total$16,603$0▼ $16,603
Liabilities
Deferred Revenue$105,145$92,954▼ $12,191
Accounts Payable and Accrued Expenses$67,076$63,010▼ $4,066
Other Liabilities$0$6,618▲ $6,618
Total Liabilities$172,221$162,582▼ $9,639
Net Assets / Fund Balance
Unrestricted Net Assets$446,126$13,447▼ $432,679
Total Net Assets Fund Balance$446,126$13,447▼ $432,679
Total Liabilities and Net Assets / Fund Balance$618,347$176,029▼ $442,318

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,450$253,190$265,640
Other Securities$66,438--
Compensation and Service Providers
Top Officer Pay58th percentile

Board Members and Trustees

NameTitle
Sue SmithChair
Curtis RiskeyPresident
Heather TrostVice Chair
Tim Vineyarddirector
Vicki GeistSecretary
Randy DavisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$46,847
Program Service Revenue
$1,021,058
Investment Income
$3,729
Other Revenue
$-69,650
Change in Net Assets
$-432,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$876,637
Salaries, Compensation, and Employee Benefits$558,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$429,805
Other Salaries and Wages---$258,834
Current Officers, Directors, Trustees, and Key Employees---$156,804
Fees for Services Other---$114,438
Advertising---$101,505
Other Employee Benefits---$81,299
Occupancy---$77,462
Payroll Taxes---$59,510
Travel---$37,851
Information Technology---$35,288
Office Expenses---$15,511
Insurance---$13,192
Fees for Services Accounting---$10,549
Depreciation Depletion---$6,040
Fees for Services Legal---$3,669
All Other Expenses---$3,522
Other Expenses---$2,336
Pension Plan Contributions---$1,579
Total Functional Expenses$0$0$0$1,434,663
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
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to CBASC$6,618
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Section B, line 11B

“The Form 990 was prepared by an independent CPA firm, reviewed by the finance team, and then emailed to the board for review before it was filed with the IRS.”

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

“Officers and directors are required to sign a disclosure statement annually and the finance team monitors transactions for potential conflicts of interest. Any conflicts identified are brought to the Board for deliberation and approval, if a determination is made that there is a conflict of interest with an individual on the board, that individual leaves the room during any discussion and voting related to the conflict of interest.”

Form 990, Part VI, Section B, line 15

“Compensation is set using compensation studies and surveys. Independent members of the board approve compensation each year and the deliberations and decision are documented in the board minutes.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Christian Booksellers Association
EIN
36-2221240
Phone
7192659895
Address
1365 Garden O/T Gods Road Suite 105, Colorado Springs, CO 80907

Signing Officer

Name
Curtis Riskey
Title
President
Phone
7192659895
Signed
2018-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Curtis Riskey
Formed
1950
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
5
Employees
14
Volunteers
0

Preparer

Firm
Waugh & Goodwin Llp
Address
1365 GARDEN OF THE GODS SUITE 150, COLORADO SPRINGS, CO 80907
Preparer
Lane McMillen CPA
Phone
7195909777
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“CBA is generally exempt from taxation under Section 501(c)(6) of the Internal Revenue Code. CBA files Form 990 tax returns in the U.S. and various states. The Association is generally subject to U.S. federal and state income tax examinations by tax authorities, generally for three years after they are filed. Management of the Association believes that it does not have any uncertain tax positions that are material to the financial statements.”

Raw XML AppendixShowing 400 of 441 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to CBASC
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt066438
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Investment in CBA Service Corporation
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CBA is generally exempt from taxation under Section 501(c)(6) of the Internal Revenue Code. CBA files Form 990 tax returns in the U.S. and various states. The Association is generally subject to U.S. federal and state income tax examinations by tax authorities, generally for three years after they are filed. Management of the Association believes that it does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012450
IRS990ScheduleD/TotalBookValueSecuritiesAmt066438
IRS990ScheduleD/TotalLiabilityAmt06618
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0141625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt01416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt020959
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Curtis Riskey
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0164000
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was prepared by an independent CPA firm, reviewed by the finance team, and then emailed to the board for review before it was filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers and directors are required to sign a disclosure statement annually and the finance team monitors transactions for potential conflicts of interest. Any conflicts identified are brought to the Board for deliberation and approval, if a determination is made that there is a conflict of interest with an individual on the board, that individual leaves the room during any discussion and voting related to the conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation is set using compensation studies and surveys. Independent members of the board approve compensation each year and the deliberations and decision are documented in the board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0Christian Booksellers Association
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0840845067
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct00.80000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Produce and sell publications to educate the Christian bookselling community
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CBA Service Corporation
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0127451
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0381614
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt01365 Garden of the Gods Rd Ste 105
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0colorado springs
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd080907
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Christian Booksellers Association
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Christian Booksellers Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0841244661
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide education/training to person in the christian bookselling industry.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01365 Garden of the Gods Rd Ste 105
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0colorado springs
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd080907
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0198596
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt153404
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1Cost
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CBA Service Corporation
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CBA Service Corporation
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1Q
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0618347
IRS990/TotalAssetsEOYAmt0176029
IRS990/TotalAssetsGrp/BOYAmt0618347
IRS990/TotalAssetsGrp/EOYAmt0176029
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt046847
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/TotalAmt01434663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0172221
IRS990/TotalLiabilitiesEOYAmt0162582
IRS990/TotalLiabilitiesGrp/BOYAmt0172221
IRS990/TotalLiabilitiesGrp/EOYAmt0162582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0446126
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt013447
IRS990/TotalOtherCompensationAmt022375
IRS990/TotalProgramServiceExpensesAmt01049654
IRS990/TotalProgramServiceRevenueAmt01021058
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-65921
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01021058
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01001984
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0618347
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176029
IRS990/TotReportableCompRltdOrgAmt0141625
IRS990/TransactionWithControlEntInd01
IRS990/TravelGrp/TotalAmt037851
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0446126
IRS990/UnrestrictedNetAssetsGrp/EOYAmt013447
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01365 Garden O/T Gods Road Suite 105

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