Civic Intelligence

American Copper Council Inc

990 • Fiscal year 2016 • EIN 51-0142878

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

PO Box 372Saratoga Springs, NY 12866

(518) 871-1062

Siviq Scores

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

Liabilities / Assets

85th percentile

0.30x

Higher debt load relative to assets than 85% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

0.36x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

9th percentile

-28%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$95,342

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

46th percentile

0.5%

Faster asset growth than 46% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

29th percentile

-9.0%

Faster revenue growth than 29% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$469,081

Up $2,258 (+0.5%) from 2015

Net Assets

Down

$326,943

Down $111,616 (-25%) from 2015

Liabilities

Up

$142,138

Up $113,874 (+403%) from 2015

Revenue

Down

$393,632

Down $38,768 (-9.0%) from 2015

Expenses

Up

$505,248

Up $111,955 (+28%) from 2015

Net Income

Down

-$111,616

Down $150,723 (-385%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $194,823Liabilities 2010: $20,750Net Assets 2010: $174,0732010Assets 2011: $313,240Liabilities 2011: $37,600Net Assets 2011: $275,6402011Assets 2012: $405,202Liabilities 2012: $14,000Net Assets 2012: $391,2022012Assets 2013: $307,319Liabilities 2013: $15,826Net Assets 2013: $291,4932013Assets 2014: $417,179Liabilities 2014: $17,727Net Assets 2014: $399,4522014Assets 2015: $466,823Liabilities 2015: $28,264Net Assets 2015: $438,5592015Assets 2016: $469,081Liabilities 2016: $142,138Net Assets 2016: $326,9432016Assets 2017: $399,939Liabilities 2017: $68,996Net Assets 2017: $330,9432017Assets 2018: $530,704Liabilities 2018: $143,506Net Assets 2018: $387,1982018Assets 2019: $486,414Liabilities 2019: $43,128Net Assets 2019: $443,2862019Assets 2020: $515,734Liabilities 2020: $106,324Net Assets 2020: $409,4102020Assets 2021: $628,150Liabilities 2021: $224,462Net Assets 2021: $403,6882021Assets 2022: $694,494Liabilities 2022: $224,976Net Assets 2022: $469,5182022Assets 2023: $597,091Liabilities 2023: $77,860Net Assets 2023: $519,2312023Assets 2024: $758,729Liabilities 2024: $155,133Net Assets 2024: $603,5962024

Highlighted filing

2016

Assets$469,081
Liabilities$142,138
Net Assets$326,943

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $433,2922010Revenue 2011: $514,420Expenses 2011: $412,853Net Income 2011: $101,5672011Expenses 2012: $491,6512012Revenue 2013: $488,266Expenses 2013: $587,975Net Income 2013: -$99,7092013Revenue 2014: $501,290Expenses 2014: $393,331Net Income 2014: $107,9592014Revenue 2015: $432,400Expenses 2015: $393,293Net Income 2015: $39,1072015Revenue 2016: $393,632Expenses 2016: $505,248Net Income 2016: -$111,6162016Revenue 2017: $434,348Expenses 2017: $430,348Net Income 2017: $4,0002017Revenue 2018: $507,810Expenses 2018: $451,555Net Income 2018: $56,2552018Revenue 2019: $483,225Expenses 2019: $427,137Net Income 2019: $56,0882019Revenue 2020: $122,386Expenses 2020: $156,266Net Income 2020: -$33,8802020Revenue 2021: $322,075Expenses 2021: $327,797Net Income 2021: -$5,7222021Revenue 2022: $552,402Expenses 2022: $486,572Net Income 2022: $65,8302022Revenue 2023: $584,774Expenses 2023: $535,061Net Income 2023: $49,7132023Revenue 2024: $754,881Expenses 2024: $670,516Net Income 2024: $84,3652024

Highlighted filing

2016

Revenue$393,632
Expenses$505,248
Net Income-$111,616
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$393,632
Mission and Program Overview

Mission

SEE PROGRAM SERVICE STATEMENT 4a BELOW

The american copper council sponsors meetings designed to provide corporate members with the latest developments in technical and economic areas affecting the copper industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$438,559$326,943▼ $111,616
Savings and Temporary Cash Investments$293,009$299,095▲ $6,086
Cash and Non-Interest-Bearing Accounts$165,807$158,199▼ $7,608
Accounts Receivable-$9,550-
Prepaid Expenses and Deferred Charges$5,892$892▼ $5,000
Land, Buildings, and Equipment, Net$1,200$720▼ $480
Total Assets$466,823$469,081▲ $2,258
Other Assets Total$915$625▼ $290
Liabilities
Accounts Payable and Accrued Expenses$18,001$140,617▲ $122,616
Other Liabilities$10,263$1,521▼ $8,742
Total Liabilities$28,264$142,138▲ $113,874
Net Assets / Fund Balance
Total Net Assets Fund Balance$438,559$326,943▼ $111,616
Total Liabilities and Net Assets / Fund Balance$466,823$469,081▲ $2,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$720$1,795$2,515
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth BolandExec DirectorFT$91,778$3,564$95,342

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$393,561
Investment Income
$71
Other Revenue
$0
Change in Net Assets
$-111,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$402,682
Salaries, Compensation, and Employee Benefits$102,566
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$348,502--$348,502
Current Officers, Directors, Trustees, and Key Employees$64,245$27,533-$91,778
Fees for Services Other$7,250$3,107-$10,357
Occupancy-$9,415-$9,415
Payroll Taxes$5,056$2,167-$7,224
Fees for Services Accounting-$4,650-$4,650
Office Expenses$3,208$1,375-$4,582
Insurance$3,093$1,326-$4,419
Other Employee Benefits$2,495$1,069-$3,564
Interest-$877-$877
Depreciation Depletion$336$144-$480
Other Expenses$2,719$250-$250
Total Functional Expenses$450,834$54,414$0$505,248
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$1,521
Payroll Taxes Payable-
Credit Card Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

Election of members and their rights - the governing body of the american copper council, inc. Is elected by the members of the organization.

Form 990, Part VI, Section A, Line 7B

Decisions subject to the approval of members - members of the american copper council, inc. Have the right to approve or ratify decisions of the organizations governing body including approval of the governing bodys election or removal of its members.

Form 990, Part VI, Section B, Line 11B

Organizations process to review form 990 - the executive director provided each director and officer with a complete copy of the form 990 and all related schedules for review and comment prior to final preparation and filing.

Form 990, Part VI, Section B, Line 15A

Compensation process for top official - the compensation and benefits of the executive director is reviewed annually by the organizations governing body.

Form 990, Part VI, Section B, Line 19

Govering documents disclosure explanation - documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
American Copper Council Inc
EIN
51-0142878
Phone
5188711062
Address
PO BOX 372, SARATOGA SPRINGS, NY 12866
Doing Business As
Attn E Boland

Signing Officer

Name
Elizabeth Boland
Title
Executive Director
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
1

Preparer

Firm
LEYDEN AND YULE LLP CPAs
Address
7 AIRPORT PARK BLVD, LATHAM, NY 12110
Preparer
David R Yule
Phone
5187829798
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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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IRS990/ProgramServiceRevenueGrp/Desc0SEMINARS AND MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0348901
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0348901
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144660
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt069
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0280983
IRS990/PYProgramServiceRevenueAmt0432331
IRS990/PYRevenuesLessExpensesAmt039107
IRS990/PYSalariesCompEmpBnftPaidAmt0112310
IRS990/PYTotalExpensesAmt0393293
IRS990/PYTotalRevenueAmt0432400
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-111616
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0438559
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0326943
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0293009
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0299095
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01795
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02515
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01521
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CREDIT CARD PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0720
IRS990ScheduleD/TotalLiabilityAmt01521
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELECTION OF MEMBERS AND THEIR RIGHTS - THE GOVERNING BODY OF THE AMERICAN COPPER COUNCIL, INC. IS ELECTED BY THE MEMBERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS SUBJECT TO THE APPROVAL OF MEMBERS - MEMBERS OF THE AMERICAN COPPER COUNCIL, INC. HAVE THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATIONS GOVERNING BODY INCLUDING APPROVAL OF THE GOVERNING BODYS ELECTION OR REMOVAL OF ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATIONS PROCESS TO REVIEW FORM 990 - THE EXECUTIVE DIRECTOR PROVIDED EACH DIRECTOR AND OFFICER WITH A COMPLETE COPY OF THE FORM 990 AND ALL RELATED SCHEDULES FOR REVIEW AND COMMENT PRIOR TO FINAL PREPARATION AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION PROCESS FOR TOP OFFICIAL - THE COMPENSATION AND BENEFITS OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE ORGANIZATIONS GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERING DOCUMENTS DISCLOSURE EXPLANATION - DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0466823
IRS990/TotalAssetsEOYAmt0469081
IRS990/TotalAssetsGrp/BOYAmt0466823
IRS990/TotalAssetsGrp/EOYAmt0469081
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt054414
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0450834
IRS990/TotalFunctionalExpensesGrp/TotalAmt0505248
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028264
IRS990/TotalLiabilitiesEOYAmt0142138
IRS990/TotalLiabilitiesGrp/BOYAmt028264
IRS990/TotalLiabilitiesGrp/EOYAmt0142138
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0438559
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0326943
IRS990/TotalOtherCompensationAmt03564
IRS990/TotalProgramServiceExpensesAmt0450834
IRS990/TotalProgramServiceRevenueAmt0393561
IRS990/TotalReportableCompFromOrgAmt091778
IRS990/TotalRevenueGrp/ExclusionAmt071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0393561
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0393632
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0466823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0469081
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 981
IRS990/USAddress/CityNm0BUFFALO
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd0142400981
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.AMERICANCOPPER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH BOLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AMERICAN COPPER COUNCIL INC
ReturnHeader/Filer/BusinessNameControlTxt0AMER
ReturnHeader/Filer/EIN0510142878
ReturnHeader/Filer/PhoneNum05188711062
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 372
ReturnHeader/Filer/USAddress/CityNm0SARATOGA SPRINGS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012866
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04FB9F676215262AC828BBB26F4CD760C70B957EE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DA23F923BFB1BD472754C8A99CE6C1F4CFFA22BB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt072.224.124.213
ReturnHeader/FilingSecurityInformation/IPDt02017-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm022:08:58
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEYDEN AND YULE LLP CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07 AIRPORT PARK BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LATHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012110
ReturnHeader/PreparerPersonGrp/PhoneNum05187829798
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R YULE
ReturnHeader/ReturnTs02017-11-06T12:03:46-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.59$1.55$6.04$7.55$6.71$0.84
2023Detailed filing. Detailed filing data is available for this year.$5.97$0.78$5.19$5.85$5.35$0.50
2022Detailed filing. Detailed filing data is available for this year.$6.94$2.25$4.70$5.52$4.87$0.66
2021Detailed filing. Detailed filing data is available for this year.$6.28$2.24$4.04$3.22$3.28$0.06
2020Detailed filing. Detailed filing data is available for this year.$5.16$1.06$4.09$1.22$1.56$0.34
2019Detailed filing. Detailed filing data is available for this year.$4.86$0.43$4.43$4.83$4.27$0.56
2018Detailed filing. Detailed filing data is available for this year.$5.31$1.44$3.87$5.08$4.52$0.56
2017Detailed filing. Detailed filing data is available for this year.$4.00$0.69$3.31$4.34$4.30$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.69$1.42$3.27$3.94$5.05$1.12
2015Detailed filing. Detailed filing data is available for this year.$4.67$0.28$4.39$4.32$3.93$0.39
2014Detailed filing. Detailed filing data is available for this year.$4.17$0.18$3.99$5.01$3.93$1.08
2013Detailed filing. Detailed filing data is available for this year.$3.07$0.16$2.91$4.88$5.88$1.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.05$0.14$3.91$4.92
2011Summary only. Only limited summary data is available for this year.$3.13$0.38$2.76$5.14$4.13$1.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.21$1.74$4.33