Civic Intelligence

Bricklayers and Allied Craftworkers

EIN 46-4698508 • 501(c)5 • Tukwila, WA

Profile

To consolidate and redirect organizing and administrative functions of the affiliated locals and state conference.

15208 52nd Avenue SouthTukwila, WA 98188

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

71st percentile

18%

Higher net margin than 71% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-3.7%

Faster revenue growth than 19% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $6,833,990 (-100%) from 2018

Liabilities

Down

$0

Down $376,280 (-100%) from 2018

Net Assets

Down

$0

Down $6,457,710 (-100%) from 2018

Revenue

Down

$3,736,744

Down $144,310 (-3.7%) from 2018

Expenses

Down

$3,072,722

Down $44,335 (-1.4%) from 2018

Net Income

Down

$664,022

Down $99,975 (-13%) from 2018

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2014: $2,105,898Liabilities 2014: $9,794Net Assets 2014: $2,096,1042014Assets 2015: $4,880,788Liabilities 2015: $455,375Net Assets 2015: $4,425,4132015Assets 2016: $5,569,278Liabilities 2016: $561,148Net Assets 2016: $5,008,1302016Assets 2017: $6,150,450Liabilities 2017: $452,815Net Assets 2017: $5,697,6352017Assets 2018: $6,833,990Liabilities 2018: $376,280Net Assets 2018: $6,457,7102018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2014: $2,172,455Expenses 2014: $2,142,515Net Income 2014: $29,9402014Revenue 2015: $2,804,099Expenses 2015: $2,413,773Net Income 2015: $390,3262015Revenue 2016: $3,298,958Expenses 2016: $2,715,195Net Income 2016: $583,7632016Revenue 2017: $3,491,206Expenses 2017: $2,802,805Net Income 2017: $688,4012017Revenue 2018: $3,881,054Expenses 2018: $3,117,057Net Income 2018: $763,9972018Revenue 2019: $3,736,744Expenses 2019: $3,072,722Net Income 2019: $664,0222019

Highlighted filing

2019

Revenue$3,736,744
Expenses$3,072,722
Net Income$664,022

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 14, 2020
Return Version
2019v5.0
Gross Receipts
$4,049,366
Mission and Program Overview

Mission

To consolidate and redirect organizing and administrative functions of the affiliated locals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,813,272$0▼ $3,813,272
Land, Buildings, and Equipment, Net$2,352,402$0▼ $2,352,402
Cash and Non-Interest-Bearing Accounts$233,999$0▼ $233,999
Investments in Publicly Traded Securities$192,337$0▼ $192,337
Accounts Receivable$5,255$0▼ $5,255
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,833,990$0▼ $6,833,990
Other Assets Total$236,725$0▼ $236,725
Liabilities
Mortgage Notes Payable Secured by Investment Property$350,753--
Accounts Payable and Accrued Expenses$22,045--
Other Liabilities$3,482--
Total Liabilities$376,280$0▼ $376,280
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,457,710--
Total Net Assets Fund Balance$6,457,710$0▼ $6,457,710
Total Liabilities and Net Assets / Fund Balance$6,833,990$0▼ $6,833,990
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas McIntyreReceiver

Highest Paid Contractors

ContractorServicesLocationCompensation
Middleton & Company CPA PCProfessional Services9725 SW Beaverton-Hillsdale Hwy 220, Beaverton, OR 97005$130,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,672,081
Investment Income
$32,687
Other Revenue
$31,976
Change in Net Assets
$664,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,735,344
Revenue Not Reported on Financial Statements
$1,400
Revenue Not Reported on Form 990
$18,799
Total Revenue per Audited Statements
$3,754,143
Total Revenue per Form 990
$3,736,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,572,050
Salaries, Compensation, and Employee Benefits$1,480,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$966,350
Other Salaries and Wages---$863,725
Pension Plan Contributions---$353,151
Other Employee Benefits---$184,366
Fees for Services Accounting---$172,173
Payroll Taxes---$79,030
Office Expenses---$76,661
Occupancy---$65,845
Depreciation Depletion---$58,102
Conferences and Meetings---$56,639
Fees for Services Legal---$54,600
Travel---$38,353
Advertising---$32,466
Insurance---$22,822
Information Technology---$21,660
Benefits to Members---$20,400
Fees for Services Other---$3,795
Other Expenses---$2,584
Total Functional Expenses$0$0$0$3,072,722

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,072,722
Expenses per Audited Statements$3,071,322
Total Expenses per Audited Statements$3,071,322
Expenses Not Reported on Financial Statements$1,400
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
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
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The Executive Board of the International Union of Bricklayers and Allied Craftworkers ordered that the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council be dissolved and its charter revoked effective December 31, 2019. Pursuant to that order, the assets were distributed to two mega local unions. Further details of the dissolution may be found in the attached executive order.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has members who are subject to the rules outlined in the organization's constitution and by-laws.

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

The Form 990 was reviewed for accuracy and completeness by the ADC Receiver prior to the form being filed.

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

The organization makes no documents available to the public.

Filing and Contact Details

Filer

Filer Name
Bac Pacific Northwest Adc
EIN
46-4698508
Phone
2062482456
Address
15208 52nd Avenue South, Tukwila, WA 98188

Signing Officer

Name
Thomas McIntyre
Title
Receiver
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas McIntyre
Formed
2014
Legal Domicile
Wa
Voting Board Members
1
Independent Board Members
0
Employees
16

Preparer

Firm
Middleton & Co CPA PC
Address
9725 SW Bvtn-Hlsdl Hwy 220, Beaverton, OR 97005
Preparer
Steven W Middleton CPA
Phone
5036267624
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

The Executive Board of the International Union of Bricklayers and Allied Craftworkers ordered that the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council be dissolved and its charter revoked effective December 31, 2019. Pursuant to that order, the assets were distributed to two mega local unions. Further details of the dissolution may be found in the attached executive order.

Other Changes In Net Assets Or Fund Balances - Other Decreases

Transfer of assets pursuant to Executive Order = -$7140531

BAC Pacific NW Administrative District Council

Effective 2/1/14, per executive order by the International Union Executive Board, the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council (ADC) was created to govern several locals, these affiliated locals include the BAC Local 1 of Oregon, BAC Local 1 of Alaska and the newly formed BAC Local 2 of Washington-Idaho-Montana. BAC Local 2 was created from the merger of BAC Local 1 of Washington and BAC Local 3 of Washington-Idaho-Montana, effective 2/1/14. The charter for the Washington-Oregon-Idaho-Montana State Conference was revoked with the effective date of 2/1/2014, with all rights and authorities to be assumed by the ADC. The assets of the Conference have been merged into the ADC. The ADC will handle all of the administrative functions for the affiliated local unions. Each affiliated local will remain intact as a politically autonomous organization and will continue to conduct local union meetings and to otherwise serve as a focal point for communications between members and the BAC generally.Effective 5/7/18, per Executive Order by the International Union of the Executive Board, in order to assure the performance of collective bargaining and other representational duties and to forestall and prevent the conduct of the ADC and the BAC Local 2 affairs in such a manner as to jeopardize the interests of the International, its affiliates and the members of the ADC and BAC Local 2, appointment of a Receiver, Thomas McIntyre, was put in place. The Receiver is empowered to take complete charge of and control over the ADC and BAC Local 2 affairs. The Local 1 of Oregon and Local 1 of Alaska have not been placed under receivership.See attached, for the International Union Executive Order dissolving the ADC effective December 31, 2019.

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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt012812 NE Marx Street
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0The Executive Board of the International Union of Bricklayers and Allied Craftworkers ordered that the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council be dissolved and its charter revoked effective December 31, 2019. Pursuant to that order, the assets, including the depreciable assets, were distributed to two mega local unions based on the jurisdiction of use and/or the originating home local. See attached Executive Order for further information.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Sch N, Part III, Additional Information
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Board of the International Union of Bricklayers and Allied Craftworkers ordered that the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council be dissolved and its charter revoked effective December 31, 2019. Pursuant to that order, the assets were distributed to two mega local unions. Further details of the dissolution may be found in the attached executive order.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Board of the International Union of Bricklayers and Allied Craftworkers ordered that the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council be dissolved and its charter revoked effective December 31, 2019. Pursuant to that order, the assets were distributed to two mega local unions. Further details of the dissolution may be found in the attached executive order.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has members who are subject to the rules outlined in the organization's constitution and by-laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 was reviewed for accuracy and completeness by the ADC Receiver prior to the form being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes no documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transfer of assets pursuant to Executive Order = -$7140531
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Effective 2/1/14, per executive order by the International Union Executive Board, the Bricklayers and Allied Craftworkers Pacific Northwest Administrative District Council (ADC) was created to govern several locals, these affiliated locals include the BAC Local 1 of Oregon, BAC Local 1 of Alaska and the newly formed BAC Local 2 of Washington-Idaho-Montana. BAC Local 2 was created from the merger of BAC Local 1 of Washington and BAC Local 3 of Washington-Idaho-Montana, effective 2/1/14. The charter for the Washington-Oregon-Idaho-Montana State Conference was revoked with the effective date of 2/1/2014, with all rights and authorities to be assumed by the ADC. The assets of the Conference have been merged into the ADC. The ADC will handle all of the administrative functions for the affiliated local unions. Each affiliated local will remain intact as a politically autonomous organization and will continue to conduct local union meetings and to otherwise serve as a focal point for communications between members and the BAC generally.Effective 5/7/18, per Executive Order by the International Union of the Executive Board, in order to assure the performance of collective bargaining and other representational duties and to forestall and prevent the conduct of the ADC and the BAC Local 2 affairs in such a manner as to jeopardize the interests of the International, its affiliates and the members of the ADC and BAC Local 2, appointment of a Receiver, Thomas McIntyre, was put in place. The Receiver is empowered to take complete charge of and control over the ADC and BAC Local 2 affairs. The Local 1 of Oregon and Local 1 of Alaska have not been placed under receivership.See attached, for the International Union Executive Order dissolving the ADC effective December 31, 2019.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6BAC Pacific NW Administrative District Council
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2BAC Local 1 of Alaska
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Affiliated Local Merged 10/1/19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt112812 NE Marx Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2407 Denali Street Ste 8
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