Civic Intelligence

Builders Association Educational and Scholarship Foundation

990 • Fiscal year 2021 • EIN 43-1554922

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 15, 2022

720 Oak StreetKansas City, MO 64106-1608

(816) 531-4741

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

27th percentile

0.01x

Higher debt load relative to revenue than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

32nd percentile

3.3%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

95th percentile

$292,564

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 259.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

38th percentile

4.3%

Faster asset growth than 38% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

29th percentile

-2.1%

Faster revenue growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,391,387

Up $57,629 (+4.3%) from 2020

Net Assets

Up

$1,390,020

Up $56,262 (+4.2%) from 2020

Liabilities

Up

$1,367

Up $1,367 from 2020

Revenue

Down

$112,805

Down $2,389 (-2.1%) from 2020

Expenses

Down

$109,077

Down $2,355 (-2.1%) from 2020

Net Income

Down

$3,728

Down $34 (-0.9%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $804,346Liabilities 2010: $0Net Assets 2010: $804,3462010Assets 2011: $840,152Liabilities 2011: $0Net Assets 2011: $840,1522011Assets 2012: $929,096Liabilities 2012: $0Net Assets 2012: $929,0962012Assets 2013: $1,001,978Liabilities 2013: $0Net Assets 2013: $1,001,9782013Assets 2014: $1,031,532Liabilities 2014: $0Net Assets 2014: $1,031,5322014Assets 2015: $1,054,675Liabilities 2015: $0Net Assets 2015: $1,054,6752015Assets 2016: $1,093,627Liabilities 2016: $0Net Assets 2016: $1,093,6272016Assets 2017: $1,206,273Liabilities 2017: $0Net Assets 2017: $1,206,2732017Assets 2018: $1,156,455Liabilities 2018: $0Net Assets 2018: $1,156,4552018Assets 2019: $1,289,088Liabilities 2019: $0Net Assets 2019: $1,289,0882019Assets 2020: $1,333,758Liabilities 2020: $0Net Assets 2020: $1,333,7582020Assets 2021: $1,391,387Liabilities 2021: $1,367Net Assets 2021: $1,390,0202021Assets 2022: $1,271,119Liabilities 2022: $0Net Assets 2022: $1,271,1192022Assets 2023: $1,436,637Liabilities 2023: $0Net Assets 2023: $1,436,6372023Assets 2024: $1,512,908Liabilities 2024: $0Net Assets 2024: $1,512,9082024

Highlighted filing

2021

Assets$1,391,387
Liabilities$1,367
Net Assets$1,390,020

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $112,720Expenses 2010: $72,782Net Income 2010: $39,9382010Revenue 2011: $113,803Expenses 2011: $74,521Net Income 2011: $39,2822011Revenue 2012: $82,671Expenses 2012: $27,000Net Income 2012: $55,6712012Revenue 2013: $167,673Expenses 2013: $162,598Net Income 2013: $5,0752013Revenue 2014: $106,859Expenses 2014: $95,748Net Income 2014: $11,1112014Revenue 2015: $87,984Expenses 2015: $59,481Net Income 2015: $28,5032015Revenue 2016: $202,525Expenses 2016: $152,777Net Income 2016: $49,7482016Revenue 2017: $146,458Expenses 2017: $84,369Net Income 2017: $62,0892017Revenue 2018: $144,099Expenses 2018: $147,575Net Income 2018: -$3,4762018Revenue 2019: $173,042Expenses 2019: $125,598Net Income 2019: $47,4442019Revenue 2020: $115,194Expenses 2020: $111,432Net Income 2020: $3,7622020Revenue 2021: $112,805Expenses 2021: $109,077Net Income 2021: $3,7282021Revenue 2022: $129,377Expenses 2022: $107,949Net Income 2022: $21,4282022Revenue 2023: $191,349Expenses 2023: $110,616Net Income 2023: $80,7332023Revenue 2024: $141,670Expenses 2024: $126,516Net Income 2024: $15,1542024

Highlighted filing

2021

Revenue$112,805
Expenses$109,077
Net Income$3,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 15, 2022
Return Version
2021v4.0
Gross Receipts
$112,805
Mission and Program Overview

Mission

To promote the academic education of individuals who seek careers in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,253,150$1,343,139▲ $89,989
Cash and Non-Interest-Bearing Accounts$50,183$27,989▼ $22,194
Savings and Temporary Cash Investments$30,425$20,259▼ $10,166
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,333,758$1,391,387▲ $57,629
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$1,367▲ $1,367
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$1,367▲ $1,367
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,333,758$1,390,020▲ $56,262
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,333,758$1,390,020▲ $56,262
Total Liabilities and Net Assets / Fund Balance$1,333,758$1,391,387▲ $57,629
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Don Greenwell IIIPresident$240,000$52,691$292,691
Caleb McCandlessSecretary-$120,647$120,647

Board Members and Trustees

NameTitle
Phillip ThomasChairman
Brandy McCombsDirector
Douglas FirebaughDirector
Gil RiemannDirector
James Senter JrDirector
Laura HoffmanDirector
Scott KellyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$85,516
Program Service Revenue
$0
Investment Income
$27,289
Other Revenue
$0
All Other Contributions
$37,444
Change in Net Assets
$3,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$112,805
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$59,161
Total Revenue per Audited Statements
$171,966
Total Revenue per Form 990
$112,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$75,000
Other Expenses$34,077
Total Fundraising Expense$28,390
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$75,000--$75,000
Fees for Services Accounting$0$3,350$0$3,350
Insurance$0$1,283$0$1,283
Fees for Services Legal$0$693$0$693
Office Expenses$0$361$0$361
Total Functional Expenses$75,000$5,687$28,390$109,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$109,077
Total Expenses per Audited Statements$109,077
Total Expenses per Form 990$109,077
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$45,485$45,485$3,708$41,777
Banquet Auction$2,587$2,587$0$2,587
Total Events$48,072$48,072$28,390$19,682
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

Part VI, Line 2

Most of the board members own or are employees of commercial construction companies in the region. As such they may do business with each other on occasion.

Part VI, Line 11A

The form 990 is prepared by the Accounting and Admin VP of the Builders Association of Kansas City Missouri. It is then reviewed by the President.

Part VI, Line 19

The Builders' Association Educational and Scholarship Foundation's governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Builders Association Educational and Scholarship Foundation
EIN
43-1554922
In Care Of
% The corporation
Phone
8165314741
Address
720 Oak Street, Kansas City, MO 64106-1608

Signing Officer

Name
Don Greenwell III
Title
President
Signed
2022-09-15
Discuss with paid preparer
No

Organization Details

Formed
1989
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0
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IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01283
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt01283
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt0-6627
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt027289
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01253150
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01343139
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt00
IRS990/LegalDomicileStateCd0MO
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0To promote the academic education of individuals who seek careers in the construction industry.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt01333758
IRS990/NetAssetsOrFundBalancesEOYAmt01390020
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt059161
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01333758
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01390020
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0361
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0361
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Fundraising Events
IRS990/OtherExpensesGrp/FundraisingAmt028390
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt028390
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.00$1.51$0.14$0.13$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.19$0.11$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.13$0.11$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.11$0.11$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.12$0.11$0.00
2019Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.17$0.13$0.05
2018Summary only. Only limited summary data is available for this year.$1.16$0.00$1.16$0.14$0.15$0.00
2017Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.15$0.08$0.06
2016Summary only. Only limited summary data is available for this year.$1.09$0.00$1.09$0.20$0.15$0.05
2015Summary only. Only limited summary data is available for this year.$1.05$0.00$1.05$0.09$0.06$0.03
2014Summary only. Only limited summary data is available for this year.$1.03$0.00$1.03$0.11$0.10$0.01
2013Summary only. Only limited summary data is available for this year.$1.00$0.00$1.00$0.17$0.16$0.01
2012Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.08$0.03$0.06
2011Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.11$0.07$0.04
2010Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.11$0.07$0.04