Civic Intelligence

International Union of Bricklayers and a Llied Craftworkers Bac Local 8 Southeast

990 • Fiscal year 2015 • EIN 46-3121657

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 19, 2015

PO Box 41369Nashville, TN 37204-3759

(615) 255-6000

Siviq Scores

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

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

59th percentile

0.05x

Higher debt load relative to revenue than 59% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Net Margin

51st percentile

5.3%

Higher net margin than 51% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

33rd percentile

$60,428

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2015

Asset Growth

52nd percentile

4.2%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

36%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,724,756

Up $69,720 (+4.2%) from 2014

Net Assets

Up

$1,643,692

Up $90,085 (+5.8%) from 2014

Liabilities

Down

$81,064

Down $20,365 (-20%) from 2014

Revenue

Up

$1,697,206

Up $449,147 (+36%) from 2014

Expenses

Up

$1,607,121

Up $154,221 (+11%) from 2014

Net Income

Up

$90,085

Up $294,926 (+144%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2014: $1,655,036Liabilities 2014: $101,429Net Assets 2014: $1,553,6072014Assets 2015: $1,724,756Liabilities 2015: $81,064Net Assets 2015: $1,643,6922015Assets 2016: $1,556,021Liabilities 2016: $42,105Net Assets 2016: $1,513,9162016Assets 2017: $1,079,378Liabilities 2017: $56,945Net Assets 2017: $1,022,4332017Assets 2018: $1,246,610Liabilities 2018: $124,163Net Assets 2018: $1,122,4472018Assets 2019: $1,579,385Liabilities 2019: $84,183Net Assets 2019: $1,495,2022019Assets 2020: $1,757,099Liabilities 2020: $99,748Net Assets 2020: $1,657,3512020Assets 2021: $2,110,103Liabilities 2021: $108,611Net Assets 2021: $2,001,4922021Assets 2022: $2,106,224Liabilities 2022: $23,489Net Assets 2022: $2,082,7352022Assets 2023: $1,965,681Liabilities 2023: $57,642Net Assets 2023: $1,908,0392023Assets 2024: $1,877,709Liabilities 2024: $101,973Net Assets 2024: $1,775,7362024Assets 2025: $1,866,562Liabilities 2025: $114,156Net Assets 2025: $1,752,4062025

Highlighted filing

2015

Assets$1,724,756
Liabilities$81,064
Net Assets$1,643,692

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $1,248,059Expenses 2014: $1,452,900Net Income 2014: -$204,8412014Revenue 2015: $1,697,206Expenses 2015: $1,607,121Net Income 2015: $90,0852015Revenue 2016: $1,953,433Expenses 2016: $2,083,209Net Income 2016: -$129,7762016Revenue 2017: $2,093,281Expenses 2017: $2,584,764Net Income 2017: -$491,4832017Revenue 2018: $2,020,567Expenses 2018: $1,920,553Net Income 2018: $100,0142018Revenue 2019: $2,156,061Expenses 2019: $1,783,304Net Income 2019: $372,7572019Revenue 2020: $2,055,674Expenses 2020: $1,893,525Net Income 2020: $162,1492020Revenue 2021: $2,102,046Expenses 2021: $1,757,903Net Income 2021: $344,1432021Revenue 2022: $2,145,036Expenses 2022: $2,063,793Net Income 2022: $81,2432022Revenue 2023: $1,964,332Expenses 2023: $2,139,028Net Income 2023: -$174,6962023Revenue 2024: $2,038,866Expenses 2024: $2,171,170Net Income 2024: -$132,3042024Revenue 2025: $2,002,134Expenses 2025: $2,025,464Net Income 2025: -$23,3302025

Highlighted filing

2015

Revenue$1,697,206
Expenses$1,607,121
Net Income$90,085
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 19, 2015
Return Version
2014v5.0
Gross Receipts
$1,886,143
Mission and Program Overview

Mission

NONE

Collective bargaining unit to organize all workers for the economic, moral and social advancement of their condition and status

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$596,878$858,652▲ $261,774
Land, Buildings, and Equipment, Net$546,971$402,988▼ $143,983
Savings and Temporary Cash Investments$381,308$383,591▲ $2,283
Other Notes and Loans Receivable, Net$129,879$79,525▼ $50,354
Total Assets$1,655,036$1,724,756▲ $69,720
Liabilities
Mortgage Notes Payable Secured by Investment Property$79,633$36,698▼ $42,935
Accounts Payable and Accrued Expenses$5,937$28,507▲ $22,570
Other Liabilities$15,859$15,859→ $0
Total Liabilities$101,429$81,064▼ $20,365
Net Assets / Fund Balance
Unrestricted Net Assets$1,553,607$1,643,692▲ $90,085
Total Net Assets Fund Balance$1,553,607$1,643,692▲ $90,085
Total Liabilities and Net Assets / Fund Balance$1,655,036$1,724,756▲ $69,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$52,395$225,229$277,624
Buildings$154,595$49,679$204,274
Land$195,998-$195,998
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darrell CraigVice ChairmanFT$60,428$60,428
Jay SmithPresidentFT$60,428$60,428
Michael BontempoVice ChairmanFT$60,428$60,428
Phillip HusbandVice ChairmanFT$60,428$60,428
Roy HoltVice ChairmanFT$60,428$60,428
Glen KellyVice ChairmanFT$8,228$8,228
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,689,587
Investment Income
$-14,209
Other Revenue
$21,828
Change in Net Assets
$90,085

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,723,468
Revenue Not Reported on Financial Statements
$-26,262
Other Revenue Adjustments
$-26,262
Total Revenue per Audited Statements
$1,723,468
Total Revenue per Form 990
$1,697,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$952,899
Other Expenses$654,222
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---$310,368
Other Salaries and Wages---$216,888
Pension Plan Contributions---$199,593
Other Employee Benefits---$182,860
Travel---$133,055
All Other Expenses---$105,792
Payroll Taxes---$43,190
Fees for Services Accounting---$34,776
Insurance---$24,848
Occupancy---$22,307
Depreciation Depletion---$17,919
Other Expenses---$16,779
Office Expenses---$8,739
Interest---$5,380
Fees for Services Legal---$2,434
Total Functional Expenses$0$0$0$1,607,121

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,633,383
Total Expenses per Audited Statements$1,633,383
Total Expenses per Form 990$1,607,121
Expenses Not Reported on Financial Statements$-26,262
Other Expense Adjustments$-26,262
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payable to Jatc$15,859
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
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
Filing and Contact Details

Filer

Filer Name
Bricklayers & Allied Craft Local 8 Se
EIN
46-3121657
Phone
6152556000
Address
PO BOX 41369, NASHVILLE, TN 37204-3759

Signing Officer

Name
Jay Smith
Title
President
Phone
6152556000
Signed
2015-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Smith
Formed
2013
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
0

Preparer

Firm
Kalifeh Bedsole & Company Pc
Address
1340 SLEDGE DRIVE, MOBILE, AL 36606
Preparer
Timothy M Adams
Phone
2514760314
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Reviewed by governing board before filing

Pt VI, Line 6

There are classes of members. Journeymen, apprentices, journeymen retired, 40 year active, lifetime members

Pt VI, Line 15A

Compensation is determined by the governing board

Pt VI, Line 15B

Compensation is determined by the governing board

Pt XII, Line 2C

Auditor is selected by the governing board

Pt VI, Line 12C

Officers are constantly monitored for conflicts of interest

Pt VI, Line 1A

Executive board makes decisions and members ratify decisions.

Form 990, Part IX, Line 24F

Real estate taxes 16757. Rent expense 1860. Repairs & maintenance 14356. Telephone expense 26834. Vacation fund 11271. Other 34714.

Financial Statement Notes

Pt XI, Line 4B

Loss on the sale of business assets

Pt XII, Line 4B

Loss on the sale of business assets

Pt X, Line 2

The organization had no uncertain tax positions that qualify for disclosure.

Raw XML Appendix381 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/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY GOVERNING BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE CLASSES OF MEMBERS. JOURNEYMEN, APPRENTICES, JOURNEYMEN RETIRED, 40 YEAR ACTIVE, LIFETIME MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMINED BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDITOR IS SELECTED BY THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS ARE CONSTANTLY MONITORED FOR CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EXECUTIVE BOARD MAKES DECISIONS AND MEMBERS RATIFY DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REAL ESTATE TAXES 16757. RENT EXPENSE 1860. REPAIRS & MAINTENANCE 14356. TELEPHONE EXPENSE 26834. VACATION FUND 11271. OTHER 34714.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24f
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0IUBAC 8
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1IUBAC 8
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt2IUBAC 8
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0Trowel Trades Association
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1Orlando Trowel Trades
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt2Tri County Trowel Trades
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0550885268
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1204752412
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN2262797480
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt05986
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt1146612
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd2FL
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0HOLD TITLE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1HOLD TITLE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt2HOLD TITLE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0PO Box 41369
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt1PO Box 41369
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt2PO Box 41369
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0Nashville
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1Nashville
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm2Nashville
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1TN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd2TN
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd037204
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd137204
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd237204
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01655036
IRS990/TotalAssetsEOYAmt01724756
IRS990/TotalAssetsGrp/BOYAmt01655036
IRS990/TotalAssetsGrp/EOYAmt01724756
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/TotalAmt01607121
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0101429
IRS990/TotalLiabilitiesEOYAmt081064
IRS990/TotalLiabilitiesGrp/BOYAmt0101429
IRS990/TotalLiabilitiesGrp/EOYAmt081064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01553607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01643692
IRS990/TotalProgramServiceRevenueAmt01689587
IRS990/TotalReportableCompFromOrgAmt0310368
IRS990/TotalRevenueGrp/ExclusionAmt0-26262
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01723468
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01697206
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01655036
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01724756
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt0133055
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01553607
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01643692
IRS990/USAddress/AddressLine1Txt0PO BOX 41369
IRS990/USAddress/CityNm0NASHVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037204
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06152556000
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRICKLAYERS & ALLIED CRAFT LOCAL 8 SE
ReturnHeader/Filer/BusinessNameControlTxt0BRIC
ReturnHeader/Filer/EIN0463121657
ReturnHeader/Filer/PhoneNum06152556000
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 41369
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0372043759
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KALIFEH BEDSOLE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01340 SLEDGE DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOBILE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd036606
ReturnHeader/PreparerPersonGrp/PhoneNum02514760314
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY M ADAMS
ReturnHeader/ReturnTs02015-11-19T11:15:57-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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