Civic Intelligence

Home Builders Association of Greater Kansas City

990 • Fiscal year 2017 • EIN 44-0526886

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 07, 2018

Organization ProfileWWW.KCHBA.ORG

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600 E 103rd StKansas City, MO 64131

(816) 942-8800

Siviq Scores

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

Liabilities / Assets

44th percentile

0.14x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.17x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

71st percentile

9.8%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

64th percentile

$180,144

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

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

Asset Growth

69th percentile

12%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

14th percentile

-9.2%

Faster revenue growth than 14% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$2,990,176

Up $312,984 (+12%) from 2016

Net Assets

Up

$2,576,413

Up $265,596 (+11%) from 2016

Liabilities

Up

$413,763

Up $47,388 (+13%) from 2016

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin71st percentile

Revenue

Down

$2,474,183

Down $250,630 (-9.2%) from 2016

Expenses

Down

$2,231,729

Down $76,783 (-3.3%) from 2016

Net Income

Down

$242,454

Down $173,847 (-42%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

$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

2017

Assets$2,990,176
Liabilities$413,763
Net Assets$2,576,413
Open 2017 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$2,474,183
Expenses$2,231,729
Net Income$242,454
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 7, 2018
Return Version
2016v3.1
Gross Receipts
$2,651,956
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
Cash and Non-Interest-Bearing Accounts$851,217$1,179,697▲ $328,480
Investments in Publicly Traded Securities$783,299$792,927▲ $9,628
Land, Buildings, and Equipment, Net$516,039$507,190▼ $8,849
Savings and Temporary Cash Investments$476,696$488,827▲ $12,131
Prepaid Expenses and Deferred Charges$49,941$17,784▼ $32,157
Accounts Receivable-$3,751-
Total Assets$2,677,192$2,990,176▲ $312,984
Liabilities
Deferred Revenue$325,385$340,857▲ $15,472
Accounts Payable and Accrued Expenses$40,990$47,927▲ $6,937
Other Liabilities-$24,979-
Total Liabilities$366,375$413,763▲ $47,388
Net Assets / Fund Balance
Unrestricted Net Assets$2,310,817$2,576,413▲ $265,596
Total Net Assets Fund Balance$2,310,817$2,576,413▲ $265,596
Total Liabilities and Net Assets / Fund Balance$2,677,192$2,990,176▲ $312,984

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$324,405$1,344,812$1,669,217
Equipment$25,210$267,714$292,924
Land$157,575-$157,575
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Sara CorlessExecutive ViFT$180,144$180,144
Sara CorlessExecutive Vice Pres-$180,144$180,144
Marcia JurgensInterim ExecFT$84,274$84,274
Josh ClarkExecutive ViFT$54,132$54,132

Board Members and Trustees

NameTitle
Harold PhelpsPresident
Allen GregoryDirector
Bobby WilsonDirector
Brent DobberstineDirector
Brian MatherDirector
Bruce CoffinDirector
Bruce RiekeDirector
Chad VolkerdingDirector
Chris RaglandDirector
Dan NorburgDirector
Fred DeliberoDirector
George SchluterDirector
Glen DowdingDirector
Greg KudmaDirector
James LavoyDirector
Jeff AshnerDirector
Jeff GoodwinDirector
Jerry BraklowDirector
John Moffitt JrDirector
Jon LambertDirector
Justin PfeiferDirector
Kevin KirtleyDirector
Leo AshnerDirector
Mark HoffmanDirector
Mark MatherDirector
Matt ErnstDirector
Misty HansonDirector
Patrick WillisDirector
Richard HoltcampDirector
Richard MatherDirector
Rocky RhodesDirector
Russ GroshansDirector
Tom FrenchDirector
Tom WoodsDirector
Tommy BickimerDirector
Travis GrahamDirector
Troy BellahDirector
Rosemary VitaleAssociation
Bob FrostPast Pres Re
Brenner HollandPast Preside
Shawn WoodsSecretary/tr
Gary KernsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$288,897
Program Service Revenue
$1,788,431
Investment Income
$41,402
Other Revenue
$355,453
Change in Net Assets
$242,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,474,183
Revenue Not Reported on Form 990
$23,142
Total Revenue per Audited Statements
$2,497,325
Total Revenue per Form 990
$2,474,183
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,641,147
Salaries, Compensation, and Employee Benefits$590,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$938,245
Other Salaries and Wages---$325,166
Current Officers, Directors, Trustees, and Key Employees---$180,144
Payments to Affiliates---$101,670
All Other Expenses---$97,626
Occupancy---$64,168
Other Employee Benefits---$43,707
Information Technology---$43,070
Payroll Taxes---$41,565
Fees for Services Other---$30,076
Other Expenses---$27,791
Depreciation Depletion---$23,470
Advertising---$22,657
Office Expenses---$17,906
Fees for Services Legal---$16,209
Insurance---$7,852
Fees for Service Investment Mgmnt Fees---$6,117
Fees for Services Accounting---$5,250
Total Functional Expenses$0$0$0$2,231,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,231,729
Total Expenses per Audited Statements$2,231,729
Total Expenses per Form 990$2,231,729
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$17,370
Total Nondeductible Lobbying and Political Cost$-301,460
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$24,979
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 2

“Tom woods shawn woods at large at large family relationship brian mather richard mather director director family relationship mark mather brian mather director director family relationship”

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
Josh Clark
Title
Executive Vice Pres
Phone
8169428800
Signed
2018-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Clark
Formed
1937
Legal Domicile
Mo
Voting Board Members
46
Independent Board Members
46
Employees
9
Volunteers
200

Preparer

Firm
Ss&c Solutions 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 fro income taxes under section 501(c)(6) of the internal revenue code (irc) 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 association's 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. The implementation of this standard had no impact on the association's financial statmeents. 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 tax on unrelated business income or excise or other taxes. Tax returns for the years 2013-2016, are open to examination by taxing authorities.”

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Document Assets

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Filings

Displayed year

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

Open filing
Assets
$2,990,176
Liabilities
$413,763
Net assets
$2,576,413
Revenue
$2,474,183
Expenses
$2,231,729
Net income
$242,454
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
2017Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)6 • $1M-$5M nonprofits