Civic Intelligence

Frederick County Building Industry

990 • Fiscal year 2020 • EIN 52-1071705

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 19, 2021

186 Thomas Johnson DriveFrederick, MD 21702

(301) 663-3599

Siviq Scores

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

Liabilities / Assets

69th percentile

0.08x

Higher debt load relative to assets than 69% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.05x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Net Margin

60th percentile

9.1%

Higher net margin than 60% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Top Officer Pay

80th percentile

$34,006

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2020 filings • 501(c)6 • <$500k nonprofits • Source year 2020

Asset Growth

70th percentile

16%

Faster asset growth than 70% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-27%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • 501(c)6 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Flat

$172,592

Flat from 2020

Net Assets

Flat

$158,938

Flat from 2020

Liabilities

Flat

$13,654

Flat from 2020

Revenue

Flat

$286,181

Flat from 2020

Expenses

Flat

$260,027

Flat from 2020

Net Income

Flat

$26,154

Flat from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $150,590Liabilities 2011: $148,180Net Assets 2011: $2,4102011Assets 2012: $147,457Liabilities 2012: $144,015Net Assets 2012: $3,4422012Assets 2013: $162,972Liabilities 2013: $127,701Net Assets 2013: $35,2712013Assets 2014: $144,372Liabilities 2014: $97,856Net Assets 2014: $46,5162014Assets 2015: $177,409Liabilities 2015: $137,539Net Assets 2015: $39,8702015Assets 2016: $163,477Liabilities 2016: $135,467Net Assets 2016: $28,0102016Assets 2017: $148,805Liabilities 2017: $88,740Net Assets 2017: $60,0652017Assets 2018: $168,078Liabilities 2018: $98,355Net Assets 2018: $69,7232018Assets 2019: $148,606Liabilities 2019: $71,305Net Assets 2019: $77,3012019Assets 2020: $172,592Liabilities 2020: $13,654Net Assets 2020: $158,9382020Assets 2020: $172,592Liabilities 2020: $13,654Net Assets 2020: $158,9382020Assets 2021: $368,766Liabilities 2021: $1,405Net Assets 2021: $367,3612021Assets 2022: $341,887Liabilities 2022: $2,348Net Assets 2022: $339,5392022Assets 2023: $320,045Liabilities 2023: $13,263Net Assets 2023: $306,7822023Assets 2024: $358,071Liabilities 2024: $9,706Net Assets 2024: $348,3652024

Highlighted filing

2020

Assets$172,592
Liabilities$13,654
Net Assets$158,938

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $301,393Expenses 2011: $331,545Net Income 2011: -$30,1522011Revenue 2012: $338,155Expenses 2012: $337,123Net Income 2012: $1,0322012Revenue 2013: $383,361Expenses 2013: $351,535Net Income 2013: $31,8262013Revenue 2014: $346,915Expenses 2014: $335,670Net Income 2014: $11,2452014Revenue 2015: $344,094Expenses 2015: $329,740Net Income 2015: $14,3542015Revenue 2016: $337,298Expenses 2016: $349,252Net Income 2016: -$11,9542016Revenue 2017: $367,401Expenses 2017: $335,347Net Income 2017: $32,0542017Revenue 2018: $374,192Expenses 2018: $364,534Net Income 2018: $9,6582018Revenue 2019: $390,139Expenses 2019: $382,561Net Income 2019: $7,5782019Revenue 2020: $286,181Expenses 2020: $260,027Net Income 2020: $26,1542020Revenue 2020: $286,181Expenses 2020: $260,027Net Income 2020: $26,1542020Revenue 2021: $530,447Expenses 2021: $325,179Net Income 2021: $205,2682021Revenue 2022: $436,953Expenses 2022: $464,775Net Income 2022: -$27,8222022Revenue 2023: $415,243Expenses 2023: $448,000Net Income 2023: -$32,7572023Revenue 2024: $533,299Expenses 2024: $491,716Net Income 2024: $41,5832024

Highlighted filing

2020

Revenue$286,181
Expenses$260,027
Net Income$26,154
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 19, 2021
Return Version
2020v4.0
Gross Receipts
$294,474
Mission and Program Overview

Mission

The primary mission of the Corporation is to educate its members and the public about innovative and appropriate building and industry practices and ideas, as well as to promote member professionalism.

Serves members by promoting and fostering, Bldg industry,providing educational and networking opportunities and encouraging community involvement

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$51,122$51,149▲ $27
Cash and Non-Interest-Bearing Accounts$18,936$46,740▲ $27,804
Land, Buildings, and Equipment, Net$49,956$44,640▼ $5,316
Accounts Receivable$28,592$30,063▲ $1,471
Total Assets$148,606$172,592▲ $23,986
Liabilities
Unsecured Notes Loans Payable$15,000--
Deferred Revenue$56,305$12,620▼ $43,685
Accounts Payable and Accrued Expenses-$1,034-
Total Liabilities$71,305$13,654▼ $57,651
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$77,301$158,938▲ $81,637
Total Net Assets Fund Balance$77,301$158,938▲ $81,637
Total Liabilities and Net Assets / Fund Balance$148,606$172,592▲ $23,986

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,923$149,392-
Land$41,110--
Equipment$607$24,755-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Denise JacobyExec OfficerFT$34,006$34,006

Board Members and Trustees

NameTitle
Tracie ClabaugPast President
Jason WileyPresident
Chris RappDirector
Jimmy BalesDirector
Joel RensbergeDirector
Mark LancasterDirector
Michael NatellDirector
Shawn O NealDirector
Steve OderDirector
Mike Pilch1st VP
Jerry Connelly2nd VP
Brendan MaddenSecretary
Chuck ReederTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,142
Program Service Revenue
$89,237
Investment Income
$30
Other Revenue
$15,772
All Other Contributions
$1,147
Change in Net Assets
$26,154
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,141
Other Expenses$111,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$99,540-$99,540
Other Expenses$12,130$55,659-$55,659
Current Officers, Directors, Trustees, and Key Employees-$34,006-$34,006
Occupancy-$11,113-$11,113
Payroll Taxes-$10,128-$10,128
Office Expenses-$6,877-$6,877
Depreciation Depletion-$5,308-$5,308
Fees for Services Accounting-$5,005-$5,005
Insurance-$3,164-$3,164
Fees for Services Other-$3,106-$3,106
Pension Plan Contributions-$2,905-$2,905
Conferences and Meetings-$2,108-$2,108
Other Employee Benefits-$1,562-$1,562
Interest-$143-$143
Total Functional Expenses$12,130$247,897$0$260,027
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,065
Fundraising Direct Expenses$8,293
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$24,065$24,065$8,293$15,772
Total Events$24,065$24,065$8,293$15,772
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$29,449
Total Nondeductible Lobbying and Political Cost$29,449
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI - Section A - Line 6

The Association has approximately 200 Dues paying members Dues are assessed annually

Part VI - Section A - Lines 7A - The Governing Body

The board of directors including officers is elected annually by the members

Part VI - Section A - Line 7B

Membership vote is required for any changes to the govering documents bylaws and charter

Part VI - Section B - Line 11B

An executive committee composed of organizations officers reviews and approves Form 990 The remaining governing body members have access to form 990 upon request

Part VI - Section B - Line 15A

The Key Employee The Executive officer is annually evaluated for performance by the executive committee.

Part VI - Section B - Line 12C

Annual conflict of interest disclosure statements are required to be signedby each governing body member

Part VI - Section C - Line 19

The organizations governing documents and Form 990 are available for public inspection at its office upon written request

Filing and Contact Details

Filer

Filer Name
Frederick County Building Indu
EIN
52-1071705
Address
186 Thomas Johnson Drive, FREDERICK, MD 21702

Signing Officer

Name
Chuck Reeder
Title
Treasurer
Signed
2021-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Wiley
Formed
1976
Legal Domicile
Md
Voting Board Members
13
Independent Board Members
13
Employees
3
Volunteers
200

Preparer

Firm
Douglas E Maddox CPA PA
Address
PO Box 608, Braddock Heights, MD 21714
Preparer
Douglas E Maddox
Phone
3014737231
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01562
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01562
IRS990/OtherExpensesGrp/Desc0Direct Program Services
IRS990/OtherExpensesGrp/Desc1Telephone
IRS990/OtherExpensesGrp/Desc2Copier Service
IRS990/OtherExpensesGrp/Desc3Natl & State Assoc Dues
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13569
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt255659
IRS990/OtherExpensesGrp/ProgramServicesAmt012130
IRS990/OtherExpensesGrp/TotalAmt012130
IRS990/OtherExpensesGrp/TotalAmt13704
IRS990/OtherExpensesGrp/TotalAmt23569
IRS990/OtherExpensesGrp/TotalAmt355659
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt099540
IRS990/OtherSalariesAndWagesGrp/TotalAmt099540
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010128
IRS990/PayrollTaxesGrp/TotalAmt010128
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02905
IRS990/PensionPlanContributionsGrp/TotalAmt02905
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Jason Wiley
IRS990/PriorPeriodAdjustmentsAmt055483
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0561920
IRS990/ProgramServiceRevenueGrp/BusinessCd1511120
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Homeshow
IRS990/ProgramServiceRevenueGrp/Desc1Awards of Excellenc
IRS990/ProgramServiceRevenueGrp/Desc2Publications
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt071140
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118097
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118097
IRS990/ProgSrvcAccomActy2Grp/ActivityCd0511120
IRS990/ProgSrvcAccomActy2Grp/Desc0Publications & communications - publish quarterly newsletter -
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05094
IRS990/ProgSrvcAccomActy3Grp/ActivityCd0900099
IRS990/ProgSrvcAccomActy3Grp/Desc0awards of excellence - annual - recognizes the highest quality in
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06304
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018097
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0182775
IRS990/PYInvestmentIncomeAmt0128
IRS990/PYOtherExpensesAmt0154817
IRS990/PYOtherRevenueAmt021141
IRS990/PYProgramServiceRevenueAmt0186095
IRS990/PYRevenuesLessExpensesAmt07578
IRS990/PYSalariesCompEmpBnftPaidAmt0227744
IRS990/PYTotalExpensesAmt0382561
IRS990/PYTotalRevenueAmt0390139
IRS990/ReconcilationRevenueExpnssAmt026154
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt071140
IRS990/SavingsAndTempCashInvstGrp/BOYAmt051122
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051149
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt029449
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt0154995
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt029449
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt029449
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02923
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0149392
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0152315
IRS990ScheduleD/EquipmentGrp/BookValueAmt0607
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024755
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt025362
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt041110
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt041110
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044640
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08293
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Outing
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt024065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024065
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024065
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015772
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08293
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08293
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Association has approximately 200 Dues paying members Dues are assessed annually
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors including officers is elected annually by the members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Membership vote is required for any changes to the govering documents bylaws and charter
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3An executive committee composed of organizations officers reviews and approves Form 990 The remaining governing body members have access to form 990 upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Key Employee The Executive officer is annually evaluated for performance by the executive committee.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Annual conflict of interest disclosure statements are required to be signedby each governing body member
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organizations governing documents and Form 990 are available for public inspection at its office upon written request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI - Section A - Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI - Section A - Lines 7A - The Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI - Section A - Line 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI - Section B - Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI - Section B - Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI - Section B - Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Part VI - Section C - Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0148606
IRS990/TotalAssetsEOYAmt0172592
IRS990/TotalAssetsGrp/BOYAmt0148606
IRS990/TotalAssetsGrp/EOYAmt0172592
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0181142
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0247897
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0260027
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071305
IRS990/TotalLiabilitiesEOYAmt013654
IRS990/TotalLiabilitiesGrp/BOYAmt071305
IRS990/TotalLiabilitiesGrp/EOYAmt013654
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077301
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0158938
IRS990/TotalProgramServiceExpensesAmt012130
IRS990/TotalProgramServiceRevenueAmt089237
IRS990/TotalReportableCompFromOrgAmt034006
IRS990/TotalRevenueGrp/ExclusionAmt015772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt089267
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286181

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$0.10$3.48$5.33$4.92$0.42
2023Summary only. Only limited summary data is available for this year.$3.20$0.13$3.07$4.15$4.48$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.02$3.40$4.37$4.65$0.28
2021Summary only. Only limited summary data is available for this year.$3.69$0.01$3.67$5.30$3.25$2.05
2020Detailed filing. Detailed filing data is available for this year.$1.73$0.14$1.59$2.86$2.60$0.26
2020Summary only. Only limited summary data is available for this year.$1.73$0.14$1.59$2.86$2.60$0.26
2019Summary only. Only limited summary data is available for this year.$1.49$0.71$0.77$3.90$3.83$0.08
2018Summary only. Only limited summary data is available for this year.$1.68$0.98$0.70$3.74$3.65$0.10
2017Summary only. Only limited summary data is available for this year.$1.49$0.89$0.60$3.67$3.35$0.32
2016Summary only. Only limited summary data is available for this year.$1.63$1.35$0.28$3.37$3.49$0.12
2015Summary only. Only limited summary data is available for this year.$1.77$1.38$0.40$3.44$3.30$0.14
2014Summary only. Only limited summary data is available for this year.$1.44$0.98$0.47$3.47$3.36$0.11
2013Summary only. Only limited summary data is available for this year.$1.63$1.28$0.35$3.83$3.52$0.32
2012Summary only. Only limited summary data is available for this year.$1.47$1.44$0.03$3.38$3.37$0.01
2011Summary only. Only limited summary data is available for this year.$1.51$1.48$0.02$3.01$3.32$0.30