Civic Intelligence

Lake Oconee Area Builders

990 • Fiscal year 2016 • EIN 58-1880256

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 24, 2017

1041 Village Park Drive Rm/Ste 102Greensboro, GA 30642

(706) 999-1591

Siviq Scores

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

Liabilities / Assets

78th percentile

0.16x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

92nd percentile

0.37x

Higher debt load relative to revenue than 92% of similar nonprofits.

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

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

33rd percentile

-5.6%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

44th percentile

-1.3%

Faster revenue growth than 44% of similar nonprofits.

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

Assets

Down

$265,321

Down $15,826 (-5.6%) from 2015

Net Assets

Down

$221,963

Down $4,328 (-1.9%) from 2015

Liabilities

Down

$43,358

Down $11,498 (-21%) from 2015

Revenue

Down

$116,287

Down $1,484 (-1.3%) from 2015

Expenses

Up

$120,615

Up $16,708 (+16%) from 2015

Net Income

Down

-$4,328

Down $18,192 (-131%) from 2015

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: $303,811Liabilities 2011: $96,008Net Assets 2011: $207,8032011Assets 2012: $298,988Liabilities 2012: $93,371Net Assets 2012: $205,6172012Assets 2013: $286,380Liabilities 2013: $81,064Net Assets 2013: $205,3162013Assets 2014: $283,518Liabilities 2014: $71,091Net Assets 2014: $212,4272014Assets 2015: $281,147Liabilities 2015: $54,856Net Assets 2015: $226,2912015Assets 2016: $265,321Liabilities 2016: $43,358Net Assets 2016: $221,9632016Assets 2017: $256,146Liabilities 2017: $4,671Net Assets 2017: $251,4752017Assets 2018: $281,856Liabilities 2018: $24,867Net Assets 2018: $256,9892018Assets 2019: $304,801Liabilities 2019: $28,816Net Assets 2019: $275,9852019Assets 2020: $320,075Liabilities 2020: $60,972Net Assets 2020: $259,1032020Assets 2021: $319,186Liabilities 2021: $70,386Net Assets 2021: $248,8002021Assets 2022: $344,793Liabilities 2022: $82,770Net Assets 2022: $262,0232022Assets 2023: $313,010Liabilities 2023: $27,263Net Assets 2023: $285,7472023Assets 2024: $387,421Liabilities 2024: $90,220Net Assets 2024: $297,2012024

Highlighted filing

2016

Assets$265,321
Liabilities$43,358
Net Assets$221,963

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $103,2532011Expenses 2012: $103,7552012Revenue 2013: $118,367Expenses 2013: $102,880Net Income 2013: $15,4872013Revenue 2014: $112,990Expenses 2014: $105,879Net Income 2014: $7,1112014Revenue 2015: $117,771Expenses 2015: $103,907Net Income 2015: $13,8642015Revenue 2016: $116,287Expenses 2016: $120,615Net Income 2016: -$4,3282016Revenue 2017: $144,211Expenses 2017: $114,699Net Income 2017: $29,5122017Revenue 2018: $132,970Expenses 2018: $127,456Net Income 2018: $5,5142018Revenue 2019: $150,681Expenses 2019: $131,685Net Income 2019: $18,9962019Revenue 2020: $94,791Expenses 2020: $111,673Net Income 2020: -$16,8822020Revenue 2021: $120,350Expenses 2021: $130,654Net Income 2021: -$10,3042021Revenue 2022: $157,670Expenses 2022: $144,594Net Income 2022: $13,0762022Revenue 2023: $212,526Expenses 2023: $185,086Net Income 2023: $27,4402023Revenue 2024: $232,721Expenses 2024: $221,617Net Income 2024: $11,1042024

Highlighted filing

2016

Revenue$116,287
Expenses$120,615
Net Income-$4,328
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 24, 2017
Return Version
2016v3.0
Gross Receipts
$164,514
Mission and Program Overview

Mission

Promotion of the local building industry through advertising and providing opportunities for associate members to network and exchange ideas with other building industry members, and to educate members with current trends and rules in the industry, including training and legislative updates.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$226,291$221,963▼ $4,328
Land, Buildings, and Equipment, Net$186,601$180,480▼ $6,121
Savings and Temporary Cash Investments$94,496$84,791▼ $9,705
Cash and Non-Interest-Bearing Accounts$50$50→ $0
Total Assets$281,147$265,321▼ $15,826
Liabilities
Mortgage Notes Payable Secured by Investment Property$53,185$41,687▼ $11,498
Other Liabilities$1,671$1,671→ $0
Total Liabilities$54,856$43,358▼ $11,498
Net Assets / Fund Balance
Total Net Assets Fund Balance$226,291$221,963▼ $4,328
Total Liabilities and Net Assets / Fund Balance$281,147$265,321▼ $15,826

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$180,434$52,682$233,116
Equipment$46$16,367$16,413
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim AskewEvent Chair
Brett MauldinPresident
Alan DearisoBpac Trustee
Clint MilfordDirector
Dan JonesDirector
Ed BlumeDirector
Tommy McdonaldDirector
Fran FaxonEdu Director
John Robert CashEdu Director
Kenny ThigpenAssoc Direct
Mark Smith JrAssoc Direct
Karen WatsonAssoc VP
Julie WadeCharity Chai
Harry CaseEvent Co-CHA
Judy MalcolmHbag Rep
Kelly FowlerMarketing Ch
Christy KimbroughMembership C
Gary PierottiMembership C
Paige RuhlPast Preside
Rick BuechlerTreasurer
Jacob MeyerTreasurer Se
Randy DanielVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$34,050
Program Service Revenue
$30,550
Investment Income
$220
Other Revenue
$51,467
Change in Net Assets
$-4,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,154
Salaries, Compensation, and Employee Benefits$52,461
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$47,674--$47,674
Conferences and Meetings$14,989--$14,989
Office Expenses$8,529$580-$9,109
Occupancy$8,819--$8,819
Depreciation Depletion$6,121--$6,121
Grants to Domestic Individuals$6,000--$6,000
Payroll Taxes$3,693--$3,693
Interest$1,232$1,231-$2,463
All Other Expenses$2,095$321-$2,416
Fees for Services Accounting-$1,749-$1,749
Insurance$1,664--$1,664
Other Expenses$667$667-$1,334
Information Technology$1,323--$1,323
Advertising$1,260--$1,260
Pension Plan Contributions$1,094--$1,094
Total Functional Expenses$114,333$6,282$0$120,615
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$96,482
Fundraising Direct Expenses$48,227
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Home Show$43,057$43,057$10,219$32,838
Golf Tournament$34,270$34,270$3,181$31,089
Total Events$96,482$96,482$48,227$48,255
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Georgia PowerDirectorUtilitiesNo$1,661
Eatonton MessengerDirectorEvent ProgramsNo$750
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,399
Credit Card Payable$168
Simple Payable$104
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Page 6, Part VI, Line 7A

The association's officers and board of directors are voted on annually by the members. A majority vote is required for election of office.

Form 990, Page 6, Part VI, Line 7B

The association must present for approval by the members any changes in by-laws and the annual budget. A majority vote is required for the approval of the annual budget.

Form 990, Page 6, Part VI, Line 9

Brett mauldin 841 harmony road eatonton, ga 31024 randy daniel 115 gray road eatonton, ga 31024 jacob meyer 3621 walker church road greensboro, ga 30642 paige ruhl 2904 reynolds walk trail, suite 101 greensboro, ga 30642 karen watson 6340 lake oconee parkway greensboro, ga 30642 clint milford 2411 double bridge road madison, ga 30650 ed blume 1061 founders row, suite 203 greensboro, ga 30642 dan jones p.o. Box 710 madison, ga 30650 tommy mcdonald 2390 parrotts pointe road greensboro, ga 30642 mark smith jr p.o. Box 4027 eatonton, ga 31024 kenny thigpen 500 hammock road milledgeville, ga 31061 judy malcolm 136 sycamore street social circle, ga 30279 gary pierotti 2001 armor's ford greensboro, ga 30642 christy kimbrough p.o. Box 555 jefferson, ga 30549 alan deariso 711 north wilksinson street milledgeville, ga 31061 fran faxon 45 ewing drive social circle, ga 30025 john robert cash 1034 silver drive, suite 103 greensboro, ga 30642 harry case 105 harmony crossing, suite 7 eatonton, ga 31024 julie wade 679 old phoenix road eatonton, ga 31024 tim askew 1500 w. Broad street greensboro, ga 30642 rick buechler 1040 henry's hill greensboro, ga 30642 kelly fowler 1001 village park drive, suite 101 greensboro, ga 30642

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is presented to the executive board for review prior to filing the form 990

Form 990, Page 6, Part VI, Line 15A

The executive director undergoes an annual performance and compensation review with the president. The review includes comparing the performance and the goals of the association with respect to the executive director's role. The information is then presented to the board of directors by the president. The board of directors uses this information to decide on the compensation of the executive director.

Form 990, Page 6, Part VI, Line 19

Upon written request, governing documents are available for viewing at the association's office, during normal business hours.

Filing and Contact Details

Filer

Filer Name
Lake Oconee Area Builders
EIN
58-1880256
Phone
7069991591
Address
1041 VILLAGE PARK DRIVE RM/STE 102, GREENSBORO, GA 30642

Signing Officer

Name
Jacob Meyer
Title
Treasurer Secretary
Phone
7069991591
Signed
2017-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Mauldin
Formed
1987
Legal Domicile
Ga
Voting Board Members
21
Independent Board Members
0
Employees
1
Volunteers
51

Preparer

Firm
Accountants Resource LLC
Address
599 OLD PHOENIX ROAD, EATONTON, GA 31024
Preparer
Heather L Kennerson
Phone
7064840304
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Promotion of the local building industry through advertising and providing opportunities for associate members to network and exchange ideas with other building industry members, and to educate members with current trends and rules in the industry, including training and legislative updates.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSOC DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSOC DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt8HBAG REP
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBERSHIP C
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBERSHIP C
IRS990/Form990PartVIISectionAGrp/TitleTxt11BPAC TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12EDU DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EDU DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14EVENT CO-CHA
IRS990/Form990PartVIISectionAGrp/TitleTxt15CHARITY CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt16EVENT CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt17TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt18MARKETING CH
IRS990/Form990PartVIISectionAGrp/TitleTxt19PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TREASURER SE
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IRS990/FormationYr01987
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IRS990/OtherExpensesGrp/Desc0DONATION EXPENSE
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IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11436
IRS990/OtherRevenueTotalAmt03212
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt03693
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01094
IRS990/PensionPlanContributionsGrp/TotalAmt01094
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRETT MAULDIN
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP MEETINGS
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033639
IRS990/PYGrantsAndSimilarPaidAmt05600
IRS990/PYInvestmentIncomeAmt0238
IRS990/PYOtherExpensesAmt050528
IRS990/PYOtherRevenueAmt057593
IRS990/PYProgramServiceRevenueAmt026301
IRS990/PYRevenuesLessExpensesAmt013864
IRS990/PYSalariesCompEmpBnftPaidAmt047779
IRS990/PYTotalExpensesAmt0103907
IRS990/PYTotalRevenueAmt0117771
IRS990/ReconcilationRevenueExpnssAmt0-4328
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt030550
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0226291
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0221963
IRS990/SavingsAndTempCashInvstGrp/BOYAmt094496
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0180434
IRS990ScheduleD/BuildingsGrp/DepreciationAmt052682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0233116
IRS990ScheduleD/EquipmentGrp/BookValueAmt046
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016367
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01399
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1168
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2104
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SIMPLE PAYABLE
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IRS990ScheduleD/TotalLiabilityAmt01671
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt048227
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt01295
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt01295
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HOME SHOW
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0548
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt03081
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt01000
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04629
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt043057
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt034270
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt019155
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt096482
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt043057
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt034270
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt019155
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt048255
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt017155
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030555
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt010219
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03181
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01657
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt08991
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt010648
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EDUCATIONAL SCHOLARSHIPS

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.$3.87$0.90$2.97$2.33$2.22$0.11
2023Detailed filing. Detailed filing data is available for this year.$3.13$0.27$2.86$2.13$1.85$0.27
2022Detailed filing. Detailed filing data is available for this year.$3.45$0.83$2.62$1.58$1.45$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.19$0.70$2.49$1.20$1.31$0.10
2020Detailed filing. Detailed filing data is available for this year.$3.20$0.61$2.59$0.95$1.12$0.17
2019Detailed filing. Detailed filing data is available for this year.$3.05$0.29$2.76$1.51$1.32$0.19
2018Detailed filing. Detailed filing data is available for this year.$2.82$0.25$2.57$1.33$1.27$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.56$0.05$2.51$1.44$1.15$0.30
2016Detailed filing. Detailed filing data is available for this year.$2.65$0.43$2.22$1.16$1.21$0.04
2015Detailed filing. Detailed filing data is available for this year.$2.81$0.55$2.26$1.18$1.04$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.71$2.12$1.13$1.06$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.86$0.81$2.05$1.18$1.03$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.93$2.06$1.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.96$2.08$1.03