Civic Intelligence

Atlantic Coast Chapter National Electrical Contractors Association

990 • Fiscal year 2023 • EIN 54-1858328

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 16, 2024

2510 Grenoble RoadRichmond, VA 23294

(804) 672-2234

Siviq Scores

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

Liabilities / Assets

59th percentile

0.21x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.42x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

6.3%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$205,886

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Asset Growth

47th percentile

5.1%

Faster asset growth than 47% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

4.7%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,802,493

Up $135,506 (+5.1%) from 2022

Net Assets

Up

$2,200,816

Up $85,120 (+4.0%) from 2022

Liabilities

Up

$601,677

Up $50,386 (+9.1%) from 2022

Revenue

Up

$1,430,521

Up $64,341 (+4.7%) from 2022

Expenses

Up

$1,340,359

Up $244,925 (+22%) from 2022

Net Income

Down

$90,162

Down $180,584 (-67%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,342,651Liabilities 2010: $235,580Net Assets 2010: $1,107,0712010Assets 2011: $1,295,195Liabilities 2011: $197,347Net Assets 2011: $1,097,8482011Assets 2012: $1,491,866Liabilities 2012: $244,804Net Assets 2012: $1,247,0622012Assets 2013: $1,913,966Liabilities 2013: $678,630Net Assets 2013: $1,235,3362013Assets 2014: $1,601,167Liabilities 2014: $290,506Net Assets 2014: $1,310,6612014Assets 2015: $1,715,013Liabilities 2015: $340,851Net Assets 2015: $1,374,1622015Assets 2016: $1,705,603Liabilities 2016: $322,518Net Assets 2016: $1,383,0852016Assets 2017: $1,800,576Liabilities 2017: $427,719Net Assets 2017: $1,372,8572017Assets 2018: $1,808,804Liabilities 2018: $468,691Net Assets 2018: $1,340,1132018Assets 2019: $2,004,695Liabilities 2019: $465,783Net Assets 2019: $1,538,9122019Assets 2020: $2,116,261Liabilities 2020: $399,817Net Assets 2020: $1,716,4442020Assets 2021: $2,584,563Liabilities 2021: $698,543Net Assets 2021: $1,886,0202021Assets 2022: $2,666,987Liabilities 2022: $551,291Net Assets 2022: $2,115,6962022Assets 2023: $2,802,493Liabilities 2023: $601,677Net Assets 2023: $2,200,8162023Assets 2024: $3,071,407Liabilities 2024: $666,874Net Assets 2024: $2,404,5332024

Highlighted filing

2023

Assets$2,802,493
Liabilities$601,677
Net Assets$2,200,816

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $723,1612010Expenses 2011: $731,7942011Expenses 2012: $697,6372012Revenue 2013: $777,741Expenses 2013: $791,417Net Income 2013: -$13,6762013Revenue 2014: $830,178Expenses 2014: $757,636Net Income 2014: $72,5422014Revenue 2015: $834,788Expenses 2015: $777,392Net Income 2015: $57,3962015Revenue 2016: $876,028Expenses 2016: $863,563Net Income 2016: $12,4652016Revenue 2017: $849,291Expenses 2017: $865,652Net Income 2017: -$16,3612017Revenue 2018: $883,820Expenses 2018: $921,953Net Income 2018: -$38,1332018Revenue 2019: $1,210,788Expenses 2019: $1,016,761Net Income 2019: $194,0272019Revenue 2020: $1,050,775Expenses 2020: $871,167Net Income 2020: $179,6082020Revenue 2021: $1,075,785Expenses 2021: $919,041Net Income 2021: $156,7442021Revenue 2022: $1,366,180Expenses 2022: $1,095,434Net Income 2022: $270,7462022Revenue 2023: $1,430,521Expenses 2023: $1,340,359Net Income 2023: $90,1622023Revenue 2024: $1,698,670Expenses 2024: $1,572,779Net Income 2024: $125,8912024

Highlighted filing

2023

Revenue$1,430,521
Expenses$1,340,359
Net Income$90,162
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 16, 2024
Return Version
2022v5.0
Gross Receipts
$1,484,098
Mission and Program Overview

Mission

To promote meetings of electrical contractors who are engaged in business in virginia, north carolina, and south carolina and to promote sound labor relations. The organization works to advance the industry through advocacy, education, research and standards development.

To promote electrical contractors engaged in business to advance the industry and promote sound labor relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,177,553$1,173,854▼ $3,699
Cash and Non-Interest-Bearing Accounts$918,209$1,079,885▲ $161,676
Land, Buildings, and Equipment, Net$233,107$222,556▼ $10,551
Accounts Receivable$126,309$116,429▼ $9,880
Investments in Publicly Traded Securities$52,502$47,460▼ $5,042
Total Assets$2,666,987$2,802,493▲ $135,506
Other Assets Total$159,307$162,309▲ $3,002
Liabilities
Escrow Account Liability$388,908$432,623▲ $43,715
Accounts Payable and Accrued Expenses$103,956$113,902▲ $9,946
Grants Payable$58,427$55,152▼ $3,275
Total Liabilities$551,291$601,677▲ $50,386
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,115,696$2,200,816▲ $85,120
Total Net Assets Fund Balance$2,115,696$2,200,816▲ $85,120
Total Liabilities and Net Assets / Fund Balance$2,666,987$2,802,493▲ $135,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$127,064$161,540$288,604
Buildings$64,411$130,838$195,249
Land$31,081-$31,081
Other Assets Org$3,636--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lawrence R Moter JrSecretary/executive Director (thru 2/2023)FT$179,789$26,097$205,886
Lawrence R Moter JrSecretary/executive Director (thru 2/202-$150,356$55,530$205,886
Richard PadillaSecretary/executive Director (from 3/2023)FT$57,168$10,337$67,505

Board Members and Trustees

NameTitle
Kevin HebertPresident & Charlotte Div. Director
Michael Cribbs1st VP & Durham Div. Director
Robert M Mann Jr2nd VP & Tidewater Div. Director
Terry J LetteAT-LARGE CAROLINA'S BOARD
Jared BarfieldCharlotte Div. Director
W ROBERT O'NEALGovernor & Hampton Div. Director
Carson RogersRichmond Div. Director
Richard TinsleyRichmond Div. Director
E G Rudy Middleton IiiTidewater Div. Director
David B HartTreasurer & Multi Div. Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,331,087
Investment Income
$99,434
Other Revenue
$0
Change in Net Assets
$90,162

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,438,151
Revenue Not Reported on Financial Statements
$-7,630
Revenue Not Reported on Form 990
$-5,042
Other Revenue Adjustments
$-10,682
Total Revenue per Audited Statements
$1,433,109
Total Revenue per Form 990
$1,430,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$670,116
Salaries, Compensation, and Employee Benefits$669,743
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$332,198
Other Salaries and Wages---$235,102
Payments to Affiliates---$138,029
Conferences and Meetings---$134,064
Travel---$93,960
Office Expenses---$47,147
Other Employee Benefits---$40,072
Payroll Taxes---$38,027
Fees for Services Accounting---$30,378
Information Technology---$27,366
Depreciation Depletion---$25,939
Pension Plan Contributions---$24,344
Occupancy---$18,861
All Other Expenses---$6,344
Advertising---$5,000
Insurance---$3,973
Fees for Service Investment Mgmnt Fees---$3,052
Other Expenses---$2,575
Interest---$1,725
Fees for Services Legal---$962
Grants to Domestic Individuals---$500
Total Functional Expenses$0$0$0$1,340,359

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,347,989
Total Expenses per Form 990$1,340,359
Expenses per Audited Statements$1,337,307
Expenses Not Reported on Form 990$10,682
Expenses Not Reported on Financial Statements$3,052
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$500
Total Exempt Function Spending$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Part VI, Section A, Line 6

Members of this chapter are classified as permanent members or temporary members. Permanent members are those members who have a permanently established place of business in this chapter's jurisdiction and who have applied for and been accepted in due form to membership in this chapter. Temporary members are those persons who are members of the national association and meet the requirements of permanent members except that they do not maintain a permanent place of business in this chapter's jurisdiction. Each member shall submit an application for membership to be referrred to the board of directors for approval. Each member in good standing will have the following number of votes: one vote from one to the first 75,000 man hours, one additional vote for any man hours in excess of 75,000 up to and including 150,000 man hours; and one additional vote for any man hours in excess of 150,000 man hours.

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

The election of members of the board of directors shall be held every two years in the december prior to the beginning of the fiscal year. The divisions of the organization elect directors in the fall meeting. The newly elected board members elect officers at the first meeting after the fall divisional elections.

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

The board is empowered to act on all matters, except by-law amendments at regularly scheduled meetings held at least once a month. By-law amendments must be approved at a properly scheduled membership meeting.

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

The 990 is reviewed by the executive director and the board of directors before the return is filed.

Form 990, Part VI, Section B, Line 12C

The board members are required to initially sign a statement acknowledging that they understand and agree to abide by the conflicts of interest policy. This policy is reviewed every year at the board's december meeting. Any new or potential conflicts will be documented in the minutes. In the event that a board member has a potential conflict of interest during the year, such board member shall recuse himself/herself from all discussions or vote on the matter.

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

The independent budget compensation committee uses guidestar to obtain 990's of similar organizations for comparative analysis. The committee reviews comparable associations in order to determine the appropriate salary for the organization's top officials. This process is documented in the board minutes.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Atlantic Coast Chapter National
EIN
54-1858328
Phone
8046722234
Address
2510 GRENOBLE ROAD, RICHMOND, VA 23294

Signing Officer

Name
Richard Padilla
Title
Executive Director
Phone
8046722234
Signed
2024-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Padilla
Formed
1997
Legal Domicile
Va
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
10

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
200 SOUTH 10TH ST STE 900, RICHMOND, VA 23219
Preparer
Paula Wendling
Phone
8046735700
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

The association maintains a fiduciary responsibility for funds belonging to individual members of approximately 30 contractors. The balance of these funds was $432,623 and $388,908 at june 30, 2023 and 2022, respectively, and is shown as a liability on the accompanying financial statements. Prior to october 2018, five cents for each hour worked by collective bargaining unit employees are credited to the member's account from their 1% neca member service charge. Subsequent to october 2018, the negotiated agreement was amended and four cents for each hour worked is credited to the member's account from their 1% neca member service charge. Disbursements are made from this account for business expenses of the members as requested. The volume of receipts and disbursements varies each year but approximated $93,000 and $122,000 in receipts and $49,000 and $61,000 in disbursements for the years ended june 30, 2023 and 2022, respectively.

PART X, LINE 2:

The association is exempt from income tax under section 501(c)(6) of the internal revenue code. Management has evaluated the effect of the guidance provided by u.s. Gaap on accounting for uncertainty in income taxes. Management believes the association satisfies the requirements of a tax-exempt organization at june 30, 2023. Management has evaluated all other tax positions that could have a significant effect on the financial statements and determined the association had no significant uncertain income tax positions at june 30, 2023 and 2022.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of property -10,682.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CHARLOTTE DIV. DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt1GOVERNOR & HAMPTON DIV. DIR.
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IRS990/Form990PartVIISectionAGrp/TitleTxt32ND VP & TIDEWATER DIV. DIR.
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER & MULTI DIV. DIR.
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IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt042895
IRS990/GrossReceiptsAmt01484098
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt027366
IRS990/InsuranceGrp/TotalAmt03973
IRS990/InterestGrp/TotalAmt01725
IRS990/InvestmentIncomeGrp/ExclusionAmt0110116
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0110116
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt052502
IRS990/InvestmentsPubTradedSecGrp/EOYAmt047460
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0292378
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0233107
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0222556
IRS990/LandBldgEquipCostOrOtherBssAmt0514934
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt053577
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE MEETINGS OF ELECTRICAL CONTRACTORS WHO ARE ENGAGED IN BUSINESS IN VIRGINIA, NORTH CAROLINA, AND SOUTH CAROLINA AND TO PROMOTE SOUND LABOR RELATIONS. THE ORGANIZATION WORKS TO ADVANCE THE INDUSTRY THROUGH ADVOCACY, EDUCATION, RESEARCH AND STANDARDS DEVELOPMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02115696
IRS990/NetAssetsOrFundBalancesEOYAmt02200816
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-10682
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-10682
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-5042
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02115696
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02200816
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt018861
IRS990/OfficeExpensesGrp/TotalAmt047147
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0159307
IRS990/OtherAssetsTotalGrp/EOYAmt0162309
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040072
IRS990/OtherExpensesGrp/Desc0SAFETY AND EDUCATION
IRS990/OtherExpensesGrp/Desc1LABOR RELATIONS
IRS990/OtherExpensesGrp/Desc2DISTRICT PROGRAMS
IRS990/OtherExpensesGrp/Desc3CHAPTER LIBRARY
IRS990/OtherExpensesGrp/TotalAmt092608
IRS990/OtherExpensesGrp/TotalAmt133532
IRS990/OtherExpensesGrp/TotalAmt24601
IRS990/OtherExpensesGrp/TotalAmt32575
IRS990/OtherSalariesAndWagesGrp/TotalAmt0235102
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0138029
IRS990/PayrollTaxesGrp/TotalAmt038027
IRS990/PensionPlanContributionsGrp/TotalAmt024344
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0RICHARD PADILLA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0NECA SERVICE CHARGE
IRS990/ProgramServiceRevenueGrp/Desc1RECEIVING FUND INCOME
IRS990/ProgramServiceRevenueGrp/Desc2NEBF SERVICE CHARGE
IRS990/ProgramServiceRevenueGrp/Desc3NLMCC PROCESSING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0887358
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1420337
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0887358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1420337
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34192
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026118
IRS990/PYOtherExpensesAmt0614266
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01340062
IRS990/PYRevenuesLessExpensesAmt0270746
IRS990/PYSalariesCompEmpBnftPaidAmt0481168
IRS990/PYTotalExpensesAmt01095434
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01366180
IRS990/ReconcilationRevenueExpnssAmt090162
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01177553
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01173854
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/InternalFundsContributedAmt0500
IRS990ScheduleC/PoliticalExpendituresAmt0500
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MADE A $500 CONTRIBUTION TO THE CAMPAIGN FOR GEARY HIGGINS, A DELEGATE RUNNING FOR VIRGINIA'S 30TH HOUSE DISTRICT.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TotalExemptFunctionExpendAmt0500
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt064411
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0130838
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0195249
IRS990ScheduleD/EquipmentGrp/BookValueAmt0127064
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0161540
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0288604
IRS990ScheduleD/ExpensesNotReportedAmt010682
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03052
IRS990ScheduleD/ExpensesSubtotalAmt01337307
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03052
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03052
IRS990ScheduleD/LandGrp/BookValueAmt031081
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031081
IRS990ScheduleD/LossesReportedAmt010682
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-5042
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0158673
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13636
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH SURRENDER VALUE OF LIFE INSURANCE ANNUITY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM RELATED PARTIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-10682
IRS990ScheduleD/RevenueNotReportedAmt0-5042
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-7630
IRS990ScheduleD/RevenueSubtotalAmt01438151
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION MAINTAINS A FIDUCIARY RESPONSIBILITY FOR FUNDS BELONGING TO INDIVIDUAL MEMBERS OF APPROXIMATELY 30 CONTRACTORS. THE BALANCE OF THESE FUNDS WAS $432,623 AND $388,908 AT JUNE 30, 2023 AND 2022, RESPECTIVELY, AND IS SHOWN AS A LIABILITY ON THE ACCOMPANYING FINANCIAL STATEMENTS. PRIOR TO OCTOBER 2018, FIVE CENTS FOR EACH HOUR WORKED BY COLLECTIVE BARGAINING UNIT EMPLOYEES ARE CREDITED TO THE MEMBER'S ACCOUNT FROM THEIR 1% NECA MEMBER SERVICE CHARGE. SUBSEQUENT TO OCTOBER 2018, THE NEGOTIATED AGREEMENT WAS AMENDED AND FOUR CENTS FOR EACH HOUR WORKED IS CREDITED TO THE MEMBER'S ACCOUNT FROM THEIR 1% NECA MEMBER SERVICE CHARGE. DISBURSEMENTS ARE MADE FROM THIS ACCOUNT FOR BUSINESS EXPENSES OF THE MEMBERS AS REQUESTED. THE VOLUME OF RECEIPTS AND DISBURSEMENTS VARIES EACH YEAR BUT APPROXIMATED $93,000 AND $122,000 IN RECEIPTS AND $49,000 AND $61,000 IN DISBURSEMENTS FOR THE YEARS ENDED JUNE 30, 2023 AND 2022, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GAAP ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THE ASSOCIATION SATISFIES THE REQUIREMENTS OF A TAX-EXEMPT ORGANIZATION AT JUNE 30, 2023. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT EFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THE ASSOCIATION HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2023 AND 2022.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON DISPOSAL OF PROPERTY -10,682.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0222556
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0162309
IRS990ScheduleD/TotalExpensesPerForm990Amt01340359
IRS990ScheduleD/TotalRevenuePerForm990Amt01430521
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01433109
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01347989
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150356
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount024500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09777
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt016320
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt04933
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAWRENCE R MOTER JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/EXECUTIVE DIR. (THRU 2/202
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0205886
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION REIMBURSES FOR TRAVEL FOR SPOUSES AND COMPANIONS TO NATIONAL CONVENTIONS FOR OFFICERS OF THE ORGANIZATION. THIS IS INCLUDED AS A NONTAXABLE BENEFIT TO THE OFFICER.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS AN EXPENSE FORM AND REQUIRES RECEIPT COPIES OF ALL MAJOR RECEIPTS. THE ORGANIZATION ALSO USES ERISA TRUST FUND REIMBURSEMENT FORMS WHICH REQUIRE DOCUMENTATION.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT BUDGET COMPENSATION COMMITTEE USES GUIDESTAR TO OBTAIN 990'S OF SIMILAR ORGANIZATIONS FOR COMPARATIVE ANALYSIS. THE COMMITTEE REVIEWS COMPARABLE ASSOCIATIONS IN ORDER TO DETERMINE THE APPROPRIATE SALARY FOR THE ORGANIZATION'S TOP OFFICIALS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 1B
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THIS CHAPTER ARE CLASSIFIED AS PERMANENT MEMBERS OR TEMPORARY MEMBERS. PERMANENT MEMBERS ARE THOSE MEMBERS WHO HAVE A PERMANENTLY ESTABLISHED PLACE OF BUSINESS IN THIS CHAPTER'S JURISDICTION AND WHO HAVE APPLIED FOR AND BEEN ACCEPTED IN DUE FORM TO MEMBERSHIP IN THIS CHAPTER. TEMPORARY MEMBERS ARE THOSE PERSONS WHO ARE MEMBERS OF THE NATIONAL ASSOCIATION AND MEET THE REQUIREMENTS OF PERMANENT MEMBERS EXCEPT THAT THEY DO NOT MAINTAIN A PERMANENT PLACE OF BUSINESS IN THIS CHAPTER'S JURISDICTION. EACH MEMBER SHALL SUBMIT AN APPLICATION FOR MEMBERSHIP TO BE REFERRRED TO THE BOARD OF DIRECTORS FOR APPROVAL. EACH MEMBER IN GOOD STANDING WILL HAVE THE FOLLOWING NUMBER OF VOTES: ONE VOTE FROM ONE TO THE FIRST 75,000 MAN HOURS, ONE ADDITIONAL VOTE FOR ANY MAN HOURS IN EXCESS OF 75,000 UP TO AND INCLUDING 150,000 MAN HOURS; AND ONE ADDITIONAL VOTE FOR ANY MAN HOURS IN EXCESS OF 150,000 MAN HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ELECTION OF MEMBERS OF THE BOARD OF DIRECTORS SHALL BE HELD EVERY TWO YEARS IN THE DECEMBER PRIOR TO THE BEGINNING OF THE FISCAL YEAR. THE DIVISIONS OF THE ORGANIZATION ELECT DIRECTORS IN THE FALL MEETING. THE NEWLY ELECTED BOARD MEMBERS ELECT OFFICERS AT THE FIRST MEETING AFTER THE FALL DIVISIONAL ELECTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS EMPOWERED TO ACT ON ALL MATTERS, EXCEPT BY-LAW AMENDMENTS AT REGULARLY SCHEDULED MEETINGS HELD AT LEAST ONCE A MONTH. BY-LAW AMENDMENTS MUST BE APPROVED AT A PROPERLY SCHEDULED MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEMBERS ARE REQUIRED TO INITIALLY SIGN A STATEMENT ACKNOWLEDGING THAT THEY UNDERSTAND AND AGREE TO ABIDE BY THE CONFLICTS OF INTEREST POLICY. THIS POLICY IS REVIEWED EVERY YEAR AT THE BOARD'S DECEMBER MEETING. ANY NEW OR POTENTIAL CONFLICTS WILL BE DOCUMENTED IN THE MINUTES. IN THE EVENT THAT A BOARD MEMBER HAS A POTENTIAL CONFLICT OF INTEREST DURING THE YEAR, SUCH BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS OR VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE INDEPENDENT BUDGET COMPENSATION COMMITTEE USES GUIDESTAR TO OBTAIN 990'S OF SIMILAR ORGANIZATIONS FOR COMPARATIVE ANALYSIS. THE COMMITTEE REVIEWS COMPARABLE ASSOCIATIONS IN ORDER TO DETERMINE THE APPROPRIATE SALARY FOR THE ORGANIZATION'S TOP OFFICIALS. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02666987
IRS990/TotalAssetsEOYAmt02802493
IRS990/TotalAssetsGrp/BOYAmt02666987
IRS990/TotalAssetsGrp/EOYAmt02802493
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01340359
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0551291

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.67$2.40$1.70$1.57$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.60$2.20$1.43$1.34$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.55$2.12$1.37$1.10$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.70$1.89$1.08$0.92$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.40$1.72$1.05$0.87$0.18
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.47$1.54$1.21$1.02$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.81$0.47$1.34$0.88$0.92$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.43$1.37$0.85$0.87$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.32$1.38$0.88$0.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.72$0.34$1.37$0.83$0.78$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.60$0.29$1.31$0.83$0.76$0.07
2013Summary only. Only limited summary data is available for this year.$1.91$0.68$1.24$0.78$0.79$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.24$1.25$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.20$1.10$0.73
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.24$1.11$0.72