Civic Intelligence

Concrete Foundation Association

990 • Fiscal year 2017 • EIN 39-1285544

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 19, 2018

402 1st Ave SEMount Vernon, IA 52314

(319) 895-8827

Siviq Scores

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

Liabilities / Assets

96th percentile

0.85x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

94th percentile

0.48x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

63rd percentile

7.6%

Higher net margin than 63% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$106,892

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 25.3% of source-year revenue.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

89th percentile

43%

Faster asset growth than 89% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$238,931

Up $72,335 (+43%) from 2016

Net Assets

Up

$35,586

Up $32,190 (+948%) from 2016

Liabilities

Up

$203,345

Up $40,145 (+25%) from 2016

Revenue

Up

$422,315

Up $48,035 (+13%) from 2016

Expenses

Down

$390,125

Down $4,523 (-1.1%) from 2016

Net Income

Up

$32,190

Up $52,558 (+258%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $231,826Liabilities 2010: $75,513Net Assets 2010: $156,3132010Assets 2011: $219,360Liabilities 2011: $83,614Net Assets 2011: $135,7462011Assets 2012: $208,115Liabilities 2012: $92,930Net Assets 2012: $115,1852012Assets 2013: $166,132Liabilities 2013: $100,622Net Assets 2013: $65,5102013Assets 2014: $184,823Liabilities 2014: $139,652Net Assets 2014: $45,1712014Assets 2015: $169,244Liabilities 2015: $145,480Net Assets 2015: $23,7642015Assets 2016: $166,596Liabilities 2016: $163,200Net Assets 2016: $3,3962016Assets 2017: $238,931Liabilities 2017: $203,345Net Assets 2017: $35,5862017Assets 2018: $273,846Liabilities 2018: $216,894Net Assets 2018: $56,9522018Assets 2019: $302,307Liabilities 2019: $207,040Net Assets 2019: $95,2672019Assets 2020: $253,069Liabilities 2020: $114,280Net Assets 2020: $138,7892020Assets 2021: $370,867Liabilities 2021: $213,560Net Assets 2021: $157,3072021Assets 2022: $580,687Liabilities 2022: $345,744Net Assets 2022: $234,9432022Assets 2023: $400,481Liabilities 2023: $257,346Net Assets 2023: $143,1352023Assets 2024: $476,981Liabilities 2024: $254,360Net Assets 2024: $222,6212024

Highlighted filing

2017

Assets$238,931
Liabilities$203,345
Net Assets$35,586

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $216,088Expenses 2010: $269,429Net Income 2010: -$53,3412010Expenses 2011: $291,6542011Revenue 2012: $199,719Expenses 2012: $220,280Net Income 2012: -$20,5612012Revenue 2013: $255,647Expenses 2013: $305,322Net Income 2013: -$49,6752013Revenue 2014: $293,896Expenses 2014: $314,235Net Income 2014: -$20,3392014Revenue 2015: $378,987Expenses 2015: $400,394Net Income 2015: -$21,4072015Revenue 2016: $374,280Expenses 2016: $394,648Net Income 2016: -$20,3682016Revenue 2017: $422,315Expenses 2017: $390,125Net Income 2017: $32,1902017Revenue 2018: $509,948Expenses 2018: $488,582Net Income 2018: $21,3662018Revenue 2019: $558,029Expenses 2019: $519,714Net Income 2019: $38,3152019Revenue 2020: $584,501Expenses 2020: $540,979Net Income 2020: $43,5222020Revenue 2021: $427,696Expenses 2021: $409,178Net Income 2021: $18,5182021Revenue 2022: $692,680Expenses 2022: $615,044Net Income 2022: $77,6362022Revenue 2023: $774,732Expenses 2023: $866,540Net Income 2023: -$91,8082023Revenue 2024: $827,757Expenses 2024: $748,271Net Income 2024: $79,4862024

Highlighted filing

2017

Revenue$422,315
Expenses$390,125
Net Income$32,190
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 19, 2018
Return Version
2016v3.0
Gross Receipts
$422,315
Mission and Program Overview

Mission

To provide promotional materials, educational seminars, networking opportunities, and technical and informative meetings for its members, contractors in the residential concrete foundation industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,588$126,450▲ $55,862
Accounts Receivable$35,259$55,832▲ $20,573
Prepaid Expenses and Deferred Charges$35,821$33,030▼ $2,791
Savings and Temporary Cash Investments$18,287$18,318▲ $31
Inventories for Sale or Use$4,196$4,196→ $0
Land, Buildings, and Equipment, Net$2,445$1,105▼ $1,340
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-
Intangible Assets-$0-
Total Assets$166,596$238,931▲ $72,335
Other Assets Total-$0-
Liabilities
Deferred Revenue$163,200$201,885▲ $38,685
Accounts Payable and Accrued Expenses-$1,460-
Total Liabilities$163,200$203,345▲ $40,145
Net Assets / Fund Balance
Unrestricted Net Assets$3,396$35,586▲ $32,190
Total Net Assets Fund Balance$3,396$35,586▲ $32,190
Total Liabilities and Net Assets / Fund Balance$166,596$238,931▲ $72,335

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$40,000$40,000
Equipment$1,105$15,058$16,163
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim BatyExecutive DirectorPT$106,892$106,892
Mitch BloomquistDirectorPT$94,411$94,411

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$172,313
Program Service Revenue
$249,877
Investment Income
$125
Other Revenue
$0
Change in Net Assets
$32,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$201,303
Other Expenses$188,822
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-$201,303-$201,303
Conferences and Meetings$102,508--$102,508
Advertising$6,904--$6,904
Office Expenses-$6,046-$6,046
Fees for Services Accounting-$1,895-$1,895
Depreciation Depletion$1,340--$1,340
Insurance$802--$802
Fees for Services Legal-$25-$25
Other Expenses$-8$5,598-$-8
Total Functional Expenses$175,258$214,867$0$390,125
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Management company conducts daily administrative duties, including bookkeeping and maintaining membership records. Employees of the management company also set up and conduct meetings and conventions to further the exempt purpose of the organization.

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

An electronic version of the form 990 will be distributed via e-mail to each board of director member for review and comment. The executive director will execute the necessary filing documents for electronic submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

When an individual is requested to become a member of the board of directors, the individual is provided with the conflict of interest policy and must declare any actual or perceived conflicts of interest. In addition, members of the board of directors are provided with a copy of the conflict of interest policy and must declare any actual or perceived conflict of interest on an annual basis.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determines and approves the annual compensation of the executive director and technical director during a board of directors meeting.

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

The organization provides governing documents, conflict of interest policy and financial documentation to those individuals/entities requesting information.

Filing and Contact Details

Filer

Filer Name
Concrete Foundations Association
EIN
39-1285544
Address
402 1ST AVE SE, MOUNT VERNON, IA 52314

Signing Officer

Name
Jim Baty
Title
Executive Director
Signed
2018-01-19
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
De
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Firm
Koppenhaver & Associates PC
Address
204 Glenn St SE Ste 1, Mount Vernon, IA 52314
Preparer
Ann M Koppenhaver
Phone
3198956001
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IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13President
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Executive Dir.
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0true
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0422315
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0802
IRS990/InsuranceGrp/TotalAmt0802
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04196
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04196
IRS990/InvestmentIncomeGrp/ExclusionAmt0125
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0125
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt055058
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02445
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01105
IRS990/LandBldgEquipCostOrOtherBssAmt056163
IRS990/LegalDomicileStateCd0DE
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0172313
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE PROMOTIONAL MATERIALS, EDUCATIONAL SEMINARS, NETWORKING OPPORTUNITIES, AND TECHNICAL AND INFORMATIVE MEETINGS FOR ITS MEMBERS, CONTRACTORS IN THE RESIDENTIAL CONCRETE FOUNDATION INDUSTRY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03396
IRS990/NetAssetsOrFundBalancesEOYAmt035586
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt0-6299
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06046
IRS990/OfficeExpensesGrp/TotalAmt06046
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Printing and Publications
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc2CERTIFICATION
IRS990/OtherExpensesGrp/Desc3RESEARCH DATA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05598
IRS990/OtherExpensesGrp/ProgramServicesAmt059309
IRS990/OtherExpensesGrp/ProgramServicesAmt14403
IRS990/OtherExpensesGrp/ProgramServicesAmt2-8
IRS990/OtherExpensesGrp/TotalAmt059309
IRS990/OtherExpensesGrp/TotalAmt15598
IRS990/OtherExpensesGrp/TotalAmt24403
IRS990/OtherExpensesGrp/TotalAmt3-8
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt035821
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt033030
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541800
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2541700
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ADVERTISING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1CERTIFICATION & EDUCATION
IRS990/ProgramServiceRevenueGrp/Desc2MEETINGS & PUBLICATIONS
IRS990/ProgramServiceRevenueGrp/Desc3REIMBURSED EXPENSES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010332
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1157771
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2524
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt081250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110332
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2157771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3524
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt081250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0153168
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0108
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0199208
IRS990/PYProgramServiceRevenueAmt0221004
IRS990/PYRevenuesLessExpensesAmt0-20368
IRS990/PYSalariesCompEmpBnftPaidAmt0195440
IRS990/PYTotalExpensesAmt0394648
IRS990/PYTotalRevenueAmt0374280
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032190
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0249877
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt018287
IRS990/SavingsAndTempCashInvstGrp/EOYAmt018318
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01105
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015058
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016163
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040000

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$2.54$2.23$8.28$7.48$0.79
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$2.57$1.43$7.75$8.67$0.92
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$3.46$2.35$6.93$6.15$0.78
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$2.14$1.57$4.28$4.09$0.19
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.53$1.14$1.39$5.85$5.41$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.02$2.07$0.95$5.58$5.20$0.38
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.74$2.17$0.57$5.10$4.89$0.21
2017Detailed filing. Detailed filing data is available for this year.$2.39$2.03$0.36$4.22$3.90$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$1.63$0.03$3.74$3.95$0.20
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.69$1.45$0.24$3.79$4.00$0.21
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$1.40$0.45$2.94$3.14$0.20
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.66$1.01$0.66$2.56$3.05$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.93$1.15$2.00$2.20$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.84$1.36$2.92
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.32$0.76$1.56$2.16$2.69$0.53