Civic Intelligence

Home Builders Association of Greater Kansas City

EIN 44-0526886 • 501(c)6 • Kansas City, MO

View Organization Page

Profile

To provide information concerning the building and selling of residential properties to builders & prospective home buyers. It also serves to promote the home building industry in Greater Kansas City to the public.

Refreshing map…

600 E 103rd StKansas City, MO 64131

www.kchba.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.04x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.05x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

5.0%

Higher net margin than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$151,410

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2022

Asset Growth

52nd percentile

6.2%

Faster asset growth than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$3,629,304

Up $212,620 (+6.2%) from 2023

Liabilities

Down

$127,779

Down $47,817 (-27%) from 2023

Net Assets

Up

$3,501,525

Up $260,437 (+8.0%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin52nd percentile

Revenue

Up

$2,511,786

Up $346,978 (+16%) from 2023

Expenses

Up

$2,387,018

Up $234,764 (+11%) from 2023

Net Income

Up

$124,768

Up $112,214 (+894%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth52nd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $982,377Liabilities 2011: $163,270Net Assets 2011: $819,1072011Assets 2012: $1,439,080Liabilities 2012: $299,897Net Assets 2012: $1,139,1832012Assets 2013: $1,625,773Liabilities 2013: $229,210Net Assets 2013: $1,396,5632013Assets 2014: $1,756,456Liabilities 2014: $163,711Net Assets 2014: $1,592,7452014Assets 2015: $2,346,814Liabilities 2015: $472,301Net Assets 2015: $1,874,5132015Assets 2016: $2,677,192Liabilities 2016: $366,375Net Assets 2016: $2,310,8172016Assets 2017: $2,990,176Liabilities 2017: $413,763Net Assets 2017: $2,576,4132017Assets 2018: $3,195,131Liabilities 2018: $465,308Net Assets 2018: $2,729,8232018Assets 2019: $3,242,907Liabilities 2019: $487,530Net Assets 2019: $2,755,3772019Assets 2020: $3,064,618Liabilities 2020: $361,983Net Assets 2020: $2,702,6352020Assets 2021: $3,251,651Liabilities 2021: $145,236Net Assets 2021: $3,106,4152021Assets 2022: $3,276,652Liabilities 2022: $274,106Net Assets 2022: $3,002,5462022Assets 2023: $3,416,684Liabilities 2023: $175,596Net Assets 2023: $3,241,0882023Assets 2024: $3,629,304Liabilities 2024: $127,779Net Assets 2024: $3,501,5252024

Highlighted filing

2024

Assets$3,629,304
Liabilities$127,779
Net Assets$3,501,525
Open 2024 Filing

Operations Trend

Revenue Growth73rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,795,236Expenses 2011: $1,419,146Net Income 2011: $376,0902011Expenses 2012: $1,712,2652012Revenue 2013: $2,128,616Expenses 2013: $1,869,840Net Income 2013: $258,7762013Revenue 2014: $2,247,913Expenses 2014: $2,068,904Net Income 2014: $179,0092014Revenue 2015: $2,247,444Expenses 2015: $1,964,577Net Income 2015: $282,8672015Revenue 2016: $2,724,813Expenses 2016: $2,308,512Net Income 2016: $416,3012016Revenue 2017: $2,474,183Expenses 2017: $2,231,729Net Income 2017: $242,4542017Revenue 2018: $2,539,883Expenses 2018: $2,431,570Net Income 2018: $108,3132018Revenue 2019: $2,269,810Expenses 2019: $2,322,522Net Income 2019: -$52,7122019Revenue 2020: $1,948,942Expenses 2020: $1,947,487Net Income 2020: $1,4552020Revenue 2021: $2,025,305Expenses 2021: $1,777,242Net Income 2021: $248,0632021Revenue 2022: $2,028,519Expenses 2022: $1,995,135Net Income 2022: $33,3842022Revenue 2023: $2,164,808Expenses 2023: $2,152,254Net Income 2023: $12,5542023Revenue 2024: $2,511,786Expenses 2024: $2,387,018Net Income 2024: $124,7682024

Highlighted filing

2024

Revenue$2,511,786
Expenses$2,387,018
Net Income$124,768
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$3,629,304
Liabilities
$127,779
Net assets
$3,501,525
Revenue
$2,511,786
Expenses
$2,387,018
Net income
$124,768
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.63$0.13$3.50$2.51$2.39$0.12
2023Summary only. Only limited summary data is available for this year.$3.42$0.18$3.24$2.16$2.15$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.28$0.27$3.00$2.03$2.00$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.15$3.11$2.03$1.78$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.36$2.70$1.95$1.95$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.49$2.76$2.27$2.32$0.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.20$0.47$2.73$2.54$2.43$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.99$0.41$2.58$2.47$2.23$0.24
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.37$2.31$2.72$2.31$0.42
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.47$1.87$2.25$1.96$0.28
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.16$1.59$2.25$2.07$0.18
2013Summary only. Only limited summary data is available for this year.$1.63$0.23$1.40$2.13$1.87$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.30$1.14$1.71
2011Summary only. Only limited summary data is available for this year.$0.98$0.16$0.82$1.80$1.42$0.38
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 3, 2023
Return Version
2021v4.0
Gross Receipts
$2,142,521
Mission and Program Overview

Mission

To provide information concerning the building and selling of residential properties to builders & prospective home buyers. It also serves to promote the home building industry in Greater Kansas City to the public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,267,190$1,377,429▲ $110,239
Land, Buildings, and Equipment, Net$1,062,566$1,010,307▼ $52,259
Cash and Non-Interest-Bearing Accounts$281,814$423,484▲ $141,670
Savings and Temporary Cash Investments$613,528$404,896▼ $208,632
Accounts Receivable$19,390$37,259▲ $17,869
Prepaid Expenses and Deferred Charges$7,163$23,277▲ $16,114
Total Assets$3,251,651$3,276,652▲ $25,001
Liabilities
Accounts Payable and Accrued Expenses$104,361$235,821▲ $131,460
Deferred Revenue$40,875$38,285▼ $2,590
Total Liabilities$145,236$274,106▲ $128,870
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,106,415$3,002,546▼ $103,869
Total Net Assets Fund Balance$3,106,415$3,002,546▼ $103,869
Total Liabilities and Net Assets / Fund Balance$3,251,651$3,276,652▲ $25,001

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$841,741$1,027,468$1,869,209
Equipment$10,991$195,202$206,193
Land$157,575-$157,575
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Will RuderExecutive ViFT$147,000$4,410$151,410
Will RuderExecutive Vice Pres-$147,000$4,410$151,410
Marcia JurgensVP of AdminiFT$81,095$19,200$100,295

Board Members and Trustees

NameTitle
Tommy BickimerPresident
Angie BeerupDirector
Ben TarwaterDirector
Brenner HollandDirector
Bruce RiekeDirector
Chris RaglandDirector
Christy MeersDirector
Daniel NorburgDirector
Drake VidrineDirector
Gary KernsDirector
George SchluterDirector
Greg KudrnaDirector
Greg PriebDirector
Harold PhelpsDirector
Jerry BraklowDirector
Joseph ChristensenDirector
Mark HoffmanDirector
Matt ErnstDirector
Mike BryantDirector
Mike PowellDirector
Misty HansonDirector
Patrick WillisDirector
Richard HoltcampDirector
Robert FrostDirector
Tom FrenchDirector
Tom WoodsDirector
Kevin KirtleyPast Preside
Travis GrahamPast Preside
Dennis ShriverSecretary/tr
Brian TebbenkampVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$310,183
Program Service Revenue
$1,432,431
Investment Income
$46,007
Other Revenue
$239,898
Change in Net Assets
$33,384

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,028,519
Revenue Not Reported on Form 990
$-137,253
Total Revenue per Audited Statements
$1,891,266
Total Revenue per Form 990
$2,028,519
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,289,776
Salaries, Compensation, and Employee Benefits$705,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$635,771$14,120-$649,891
Other Salaries and Wages$255,994$85,332-$341,326
Current Officers, Directors, Trustees, and Key Employees$171,071$57,024-$228,095
Payments to Affiliates$105,105--$105,105
Other Employee Benefits$54,255$18,084-$72,339
Advertising$65,766--$65,766
Occupancy$47,492$15,832-$63,324
Depreciation Depletion$45,316$15,105-$60,421
Payroll Taxes$35,061$11,687-$46,748
Information Technology-$26,236-$26,236
Travel-$18,214-$18,214
Fees for Services Other-$17,401-$17,401
Pension Plan Contributions$12,638$4,213-$16,851
Other Expenses$20,630$15,600-$15,600
Office Expenses$11,138$3,712-$14,850
All Other Expenses-$14,681-$14,681
Insurance$10,977$3,660-$14,637
Fees for Services Accounting-$11,293-$11,293
Total Functional Expenses$1,656,065$339,070$0$1,995,135

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,995,135
Total Expenses per Audited Statements$1,995,135
Total Expenses per Form 990$1,995,135
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$38,500
Total Nondeductible Lobbying and Political Cost$-273,924
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Home builder association has builder, associate, affiliate and sustaining members.”

Form 990, Page 6, Part VI, Line 7A

“Officers are elected by the membership annually.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by executive vice president and executive committee prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members read and sign policy each year.”

Form 990, Page 6, Part VI, Line 19

“Available for public inspection at offices of hba.”

Filing and Contact Details

Filer

Filer Name
Home Builders Association of
EIN
44-0526886
Phone
8169428800
Address
600 E 103RD ST, KANSAS CITY, MO 64131

Signing Officer

Name
Will Ruder
Title
Executive Vice Pres
Phone
8169428800
Signed
2023-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Will Ruder
Formed
1937
Legal Domicile
Mo
Voting Board Members
30
Independent Board Members
30
Employees
8
Volunteers
200

Preparer

Firm
Ssc Advisors Inc
Address
3320 CLINTON PARKWAY COURT SUITE 1, LAWRENCE, KS 66047
Preparer
Christopher Kohart CPA
Phone
7858384484
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The association is exempt from income taxes under internal revenue code (irc) section 501(c)(6), as provided by a determination letter received from the internal revenue service (irs). The association is subject to tax on unrelated business income as defined by the irc. The association has adopted the provisions of fasb asc 740-10, accounting for income taxes. This standard clarifies the accounting for uncertainty in income taxes recognized in the associations financial statements and prescribes recognition and measurement of tax positions taken or expected to be taken on a tax return that are not certain to be realized. Management has evaluated its tax positions and has concluded that the association has taken no uncertain tax positions that require adjustment to the financial statements. The association files tax returns in the u.s. Federal jurisdiction. The association is not aware of any activities that are subject to excise or other taxes.”

Raw XML AppendixShowing 400 of 599 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0104361
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0235821
IRS990/AccountsReceivableGrp/BOYAmt019390
IRS990/AccountsReceivableGrp/EOYAmt037259
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE INFORMATION CONCERNING THE BUILDING AND SELLING OF RESIDENTIAL PROPERTIES TO BUILDERS & PROSPECTIVE HOME BUYERS. IT ALSO SERVES TO PROMOTE THE HOME BUILDING INDUSTRY IN GREATER KANSAS CITY TO THE PUBLIC.
IRS990/AdvertisingGrp/ProgramServicesAmt065766
IRS990/AdvertisingGrp/TotalAmt065766
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt014681
IRS990/AllOtherExpensesGrp/TotalAmt014681
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0MARCIA JURGENS
IRS990/BooksInCareOfDetail/PhoneNum08169428800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0600 E 103RD STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0KANSAS CITY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd064131
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0281814
IRS990/CashNonInterestBearingGrp/EOYAmt0423484
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt057024
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0171071
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0228095
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt014120
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0635771
IRS990/ConferencesMeetingsGrp/TotalAmt0649891
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0310183
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt046007
IRS990/CYOtherExpensesAmt01289776
IRS990/CYOtherRevenueAmt0239898
IRS990/CYProgramServiceRevenueAmt01432431
IRS990/CYRevenuesLessExpensesAmt033384
IRS990/CYSalariesCompEmpBnftPaidAmt0705359
IRS990/CYTotalExpensesAmt01995135
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02028519
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt040875
IRS990/DeferredRevenueGrp/EOYAmt038285
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt015105
IRS990/DepreciationDepletionGrp/ProgramServicesAmt045316
IRS990/DepreciationDepletionGrp/TotalAmt060421
IRS990/Desc0PROVIDE INFORMATION TO MEMBERS THROUGH A MONTHLY MAGAZINE, WEEKLY EMAILS AND OVER 100 MEETINGS (MANY HELD VIRTUALLY) PER YEAR ON SPECIFIC TOPICS RELATED TO THE HOME BUILDING INDUSTRY. PROMOTE THE HOME BUILDING INDUSTRY IN GREATER KANSAS CITY TO THE GENERAL PUBLIC THROUGH ITS SPRING AND FALL HOME TOURS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011293
IRS990/FeesForServicesAccountingGrp/TotalAmt011293
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt017401
IRS990/FeesForServicesOtherGrp/TotalAmt017401
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
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