Civic Intelligence

National Slag Association

990 • Fiscal year 2014 • EIN 53-0116335

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

PO Box 1197Pleasant Grove, UT 84062

(801) 372-3000

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.00x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

66th percentile

9.2%

Higher net margin than 66% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$158,197

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 32.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

86th percentile

37%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

85th percentile

29%

Faster revenue growth than 85% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$159,295

Up $43,002 (+37%) from 2013

Net Assets

Up

$157,383

Up $45,761 (+41%) from 2013

Liabilities

Down

$1,912

Down $2,759 (-59%) from 2013

Revenue

Up

$494,721

Up $110,322 (+29%) from 2013

Expenses

Up

$448,960

Up $76,907 (+21%) from 2013

Net Income

Up

$45,761

Up $33,415 (+271%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $283,662Liabilities 2010: $6,082Net Assets 2010: $277,5802010Assets 2011: $190,113Liabilities 2011: $4,231Net Assets 2011: $185,8822011Assets 2012: $103,641Liabilities 2012: $4,365Net Assets 2012: $99,2762012Assets 2013: $116,293Liabilities 2013: $4,671Net Assets 2013: $111,6222013Assets 2014: $159,295Liabilities 2014: $1,912Net Assets 2014: $157,3832014Assets 2015: $84,454Liabilities 2015: $6,211Net Assets 2015: $78,2432015Assets 2016: $87,389Liabilities 2016: $1,650Net Assets 2016: $85,7392016Assets 2017: $63,670Liabilities 2017: $1,673Net Assets 2017: $61,9972017Assets 2018: $80,000Liabilities 2018: $1,469Net Assets 2018: $78,5312018Assets 2019: $176,547Liabilities 2019: $1,721Net Assets 2019: $174,8262019Assets 2020: $404,887Liabilities 2020: $1,494Net Assets 2020: $403,3932020Assets 2021: $518,956Liabilities 2021: $1,502Net Assets 2021: $517,4542021Assets 2022: $458,248Liabilities 2022: $10,615Net Assets 2022: $447,6332022Assets 2023: $329,219Liabilities 2023: $18,043Net Assets 2023: $311,1762023Assets 2024: $536,796Liabilities 2024: $8,353Net Assets 2024: $528,4432024

Highlighted filing

2014

Assets$159,295
Liabilities$1,912
Net Assets$157,383

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $449,5122010Expenses 2011: $365,2462011Expenses 2012: $413,1082012Revenue 2013: $384,399Expenses 2013: $372,053Net Income 2013: $12,3462013Revenue 2014: $494,721Expenses 2014: $448,960Net Income 2014: $45,7612014Revenue 2015: $443,865Expenses 2015: $523,005Net Income 2015: -$79,1402015Revenue 2016: $408,672Expenses 2016: $401,176Net Income 2016: $7,4962016Revenue 2017: $391,366Expenses 2017: $415,108Net Income 2017: -$23,7422017Revenue 2018: $460,448Expenses 2018: $443,914Net Income 2018: $16,5342018Revenue 2019: $505,093Expenses 2019: $408,798Net Income 2019: $96,2952019Revenue 2020: $537,875Expenses 2020: $309,308Net Income 2020: $228,5672020Revenue 2021: $671,596Expenses 2021: $557,535Net Income 2021: $114,0612021Revenue 2022: $690,134Expenses 2022: $759,955Net Income 2022: -$69,8212022Revenue 2023: $608,068Expenses 2023: $744,524Net Income 2023: -$136,4562023Revenue 2024: $967,490Expenses 2024: $750,223Net Income 2024: $217,2672024

Highlighted filing

2014

Revenue$494,721
Expenses$448,960
Net Income$45,761
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$494,721
Mission and Program Overview

Mission

To promote and stimulate the use of iron and steel slag consistent with the public interest and perform desirable and lawful functions necessary for the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$84,084$95,075▲ $10,991
Cash and Non-Interest-Bearing Accounts$31,537$64,058▲ $32,521
Land, Buildings, and Equipment, Net$672$162▼ $510
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$116,293$159,295▲ $43,002
Other Assets Total-$0-
Liabilities
Other Liabilities$4,671$1,912▼ $2,759
Total Liabilities$4,671$1,912▼ $2,759
Net Assets / Fund Balance
Unrestricted Net Assets$111,622$157,383▲ $45,761
Total Net Assets Fund Balance$111,622$157,383▲ $45,761
Total Liabilities and Net Assets / Fund Balance$116,293$159,295▲ $43,002

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$162$4,638$4,800
Other Land Buildings-$4,181$4,181
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Karen KigginsPresidentFT$158,197$158,197

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$494,721
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$219,262
Change in Net Assets
$45,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$281,215
Salaries, Compensation, and Employee Benefits$167,745
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---$158,197
Conferences and Meetings-$124,968-$124,968
Travel-$37,099-$37,099
All Other Expenses-$20,712-$20,712
Payroll Taxes-$9,548-$9,548
Office Expenses-$8,586-$8,586
Other Expenses-$5,844-$5,844
Advertising-$1,000-$1,000
Depreciation Depletion-$510-$510
Information Technology-$110-$110
Total Functional Expenses$0$290,763$0$448,960
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$1,911
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Part VI, Line 11B: Form 990 Review Process

A copy of form 990 is forwarded to the executive committee, which includes the president, chairman of the board, and the treasurer, for review before the tax return is filed.

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

With regard to part vi, section c, line 19, governing documents and the conflict of interest policy are available to the public. Financial statements are not available to the public.

Filing and Contact Details

Filer

Filer Name
National Slag Association
EIN
53-0116335
Phone
8013723000
Address
PO BOX 1197, PLEASANT GROVE, UT 84062

Signing Officer

Name
Karen Kiggins
Title
President
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1918
Legal Domicile
Va
Voting Board Members
17
Independent Board Members
17
Employees
1

Preparer

Firm
King & McCleary LLC
Address
240 W Main Street, American Fork, UT 84003
Preparer
C Stephen King
Phone
8017562915
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0672
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0162
IRS990/LandBldgEquipCostOrOtherBssAmt08981
IRS990/LegalDomicileStateCd0VA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0275459
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE AND STIMULATE THE USE OF IRON AND STEEL SLAG CONSISTENT WITH THE PUBLIC INTEREST AND PERFORM DESIRABLE AND LAWFUL FUNCTIONS NECESSARY FOR THE ASSOCIATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0157383
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08586
IRS990/OfficeExpensesGrp/TotalAmt08586
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BRAVO GROUP PA LEG EXP
IRS990/OtherExpensesGrp/Desc1ISTHA EXPENSE
IRS990/OtherExpensesGrp/Desc2BART KALE & ASSOCIATES
IRS990/OtherExpensesGrp/Desc3LEHMAN BUSINESS SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040680
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt126895
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt214811
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt35844
IRS990/OtherExpensesGrp/TotalAmt040680
IRS990/OtherExpensesGrp/TotalAmt126895
IRS990/OtherExpensesGrp/TotalAmt214811
IRS990/OtherExpensesGrp/TotalAmt35844
IRS990/OtherLiabilitiesGrp/BOYAmt04671
IRS990/OtherLiabilitiesGrp/EOYAmt01912
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09548
IRS990/PayrollTaxesGrp/TotalAmt09548
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0384398
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0211787
IRS990/PYRevenuesLessExpensesAmt012346
IRS990/PYSalariesCompEmpBnftPaidAmt0160266
IRS990/PYTotalExpensesAmt0372053
IRS990/PYTotalRevenueAmt0384399
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt045761
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0162
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04800
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162
IRS990ScheduleD/TotalLiabilityAmt01912
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0158197
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KAREN KIGGINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0158197
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS FORWARDED TO THE EXECUTIVE COMMITTEE, WHICH INCLUDES THE PRESIDENT, CHAIRMAN OF THE BOARD, AND THE TREASURER, FOR REVIEW BEFORE THE TAX RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WITH REGARD TO PART VI, SECTION C, LINE 19, GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0116293
IRS990/TotalAssetsEOYAmt0159295
IRS990/TotalAssetsGrp/BOYAmt0116293
IRS990/TotalAssetsGrp/EOYAmt0159295
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0494721
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0290763
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04671
IRS990/TotalLiabilitiesEOYAmt01912
IRS990/TotalLiabilitiesGrp/BOYAmt04671
IRS990/TotalLiabilitiesGrp/EOYAmt01912
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0111622
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157383
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt0158197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0494721

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.37$0.08$5.28$9.67$7.50$2.17
2023Detailed filing. Detailed filing data is available for this year.$3.29$0.18$3.11$6.08$7.45$1.36
2022Detailed filing. Detailed filing data is available for this year.$4.58$0.11$4.48$6.90$7.60$0.70
2021Detailed filing. Detailed filing data is available for this year.$5.19$0.02$5.17$6.72$5.58$1.14
2020Detailed filing. Detailed filing data is available for this year.$4.05$0.01$4.03$5.38$3.09$2.29
2019Detailed filing. Detailed filing data is available for this year.$1.77$0.02$1.75$5.05$4.09$0.96
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.79$4.60$4.44$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.62$3.91$4.15$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.86$4.09$4.01$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.06$0.78$4.44$5.23$0.79
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.02$1.57$4.95$4.49$0.46
2013Detailed filing. Detailed filing data is available for this year.$1.16$0.05$1.12$3.84$3.72$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.04$0.99$4.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.04$1.86$3.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.06$2.78$4.50