Civic Intelligence

National Slag Association

990 • Fiscal year 2016 • EIN 53-0116335

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

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

58th percentile

0.02x

Higher debt load relative to assets than 58% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.00x

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

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

Net Margin

48th percentile

1.8%

Higher net margin than 48% of similar nonprofits.

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

Top Officer Pay

99th percentile

$147,132

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 36.0% of source-year revenue.

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

Asset Growth

52nd percentile

3.5%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

31st percentile

-7.9%

Faster revenue growth than 31% of similar nonprofits.

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

Assets

Up

$87,389

Up $2,935 (+3.5%) from 2015

Net Assets

Up

$85,739

Up $7,496 (+9.6%) from 2015

Liabilities

Down

$1,650

Down $4,561 (-73%) from 2015

Revenue

Down

$408,672

Down $35,193 (-7.9%) from 2015

Expenses

Down

$401,176

Down $121,829 (-23%) from 2015

Net Income

Up

$7,496

Up $86,636 (+109%) from 2015

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

2016

Assets$87,389
Liabilities$1,650
Net Assets$85,739

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

2016

Revenue$408,672
Expenses$401,176
Net Income$7,496
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$408,672
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$64,041$61,818▼ $2,223
Cash and Non-Interest-Bearing Accounts$20,360$25,571▲ $5,211
Land, Buildings, and Equipment, Net$53$0▼ $53
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$84,454$87,389▲ $2,935
Other Assets Total-$0-
Liabilities
Other Liabilities$6,211$1,650▼ $4,561
Total Liabilities$6,211$1,650▼ $4,561
Net Assets / Fund Balance
Unrestricted Net Assets$78,243$85,739▲ $7,496
Total Net Assets Fund Balance$78,243$85,739▲ $7,496
Total Liabilities and Net Assets / Fund Balance$84,454$87,389▲ $2,935

Asset Categories

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

Employees

NameTitleFull / Part TimeBaseTotal
Karen KigginsPresidentFT$147,132$147,132

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$408,672
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$137,520
Change in Net Assets
$7,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,381
Salaries, Compensation, and Employee Benefits$155,795
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---$147,132
Conferences and Meetings-$115,218-$115,218
Travel-$32,550-$32,550
Office Expenses-$10,458-$10,458
Payroll Taxes-$8,663-$8,663
All Other Expenses-$6,266-$6,266
Insurance-$5,081-$5,081
Other Expenses-$4,648-$4,648
Information Technology-$456-$456
Depreciation Depletion-$53-$53
Total Functional Expenses$0$254,044$0$401,176
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$1,650
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
2017-11-14
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/Form990PartVIISectionAGrp/TitleTxt0Vice Chairman
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IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0456
IRS990/InformationTechnologyGrp/TotalAmt0456
IRS990/InsuranceGrp/ManagementAndGeneralAmt05081
IRS990/InsuranceGrp/TotalAmt05081
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08981
IRS990/LandBldgEquipBasisNetGrp/BOYAmt053
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt08981
IRS990/LegalDomicileStateCd0VA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0271152
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
IRS990/NetAssetsOrFundBalancesBOYAmt078243
IRS990/NetAssetsOrFundBalancesEOYAmt085739
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010458
IRS990/OfficeExpensesGrp/TotalAmt010458
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0PROJECT EXPENSES
IRS990/OtherExpensesGrp/Desc1OUTSIDE SERVICES
IRS990/OtherExpensesGrp/Desc2FINANCIAL
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt058174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17549
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24928
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt34648
IRS990/OtherExpensesGrp/TotalAmt058174
IRS990/OtherExpensesGrp/TotalAmt17549
IRS990/OtherExpensesGrp/TotalAmt24928
IRS990/OtherExpensesGrp/TotalAmt34648
IRS990/OtherLiabilitiesGrp/BOYAmt06211
IRS990/OtherLiabilitiesGrp/EOYAmt01650
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08663
IRS990/PayrollTaxesGrp/TotalAmt08663
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0443865
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0345575
IRS990/PYRevenuesLessExpensesAmt0-79140
IRS990/PYSalariesCompEmpBnftPaidAmt0177430
IRS990/PYTotalExpensesAmt0523005
IRS990/PYTotalRevenueAmt0443865
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07496
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
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04800
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04800
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04181
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04181
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/TotalLiabilityAmt01650
IRS990/ScheduleJRequiredInd0false
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/TotalAssetsBOYAmt084454
IRS990/TotalAssetsEOYAmt087389
IRS990/TotalAssetsGrp/BOYAmt084454
IRS990/TotalAssetsGrp/EOYAmt087389
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0408672
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0254044
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0401176
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06211
IRS990/TotalLiabilitiesEOYAmt01650
IRS990/TotalLiabilitiesGrp/BOYAmt06211
IRS990/TotalLiabilitiesGrp/EOYAmt01650
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt078243

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