Civic Intelligence

Construction Owners Association of America Inc

990 • Fiscal year 2017 • EIN 58-2127489

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 31, 2019

Organization ProfileWWW.COAA.ORG

View Organization Page

5000 Austell Powder Springs RdAustell, GA 30106

(770) 443-2271

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$719,710

Down $79,484 (-9.9%) from 2016

Net Assets

Up

$558,438

Up $187,944 (+51%) from 2016

Liabilities

Down

$161,272

Down $267,428 (-62%) from 2016

Revenue And Expenses

Revenue

Down

$999,897

Down $4,201 (-0.4%) from 2016

Expenses

Down

$1,099,813

Down $97,286 (-8.1%) from 2016

Net Income

Up

-$99,916

Up $93,085 (+48%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $667,874Liabilities 2011: $245,780Net Assets 2011: $422,0942011Assets 2012: $557,819Liabilities 2012: $184,255Net Assets 2012: $373,5642012Assets 2013: $750,981Liabilities 2013: $291,880Net Assets 2013: $459,1012013Assets 2014: $897,915Liabilities 2014: $380,522Net Assets 2014: $517,3932014Assets 2015: $944,774Liabilities 2015: $381,279Net Assets 2015: $563,4952015Assets 2016: $799,194Liabilities 2016: $428,700Net Assets 2016: $370,4942016Assets 2017: $755,923Liabilities 2017: $384,196Net Assets 2017: $371,7272017Assets 2017: $719,710Liabilities 2017: $161,272Net Assets 2017: $558,4382017Assets 2018: $938,585Liabilities 2018: $179,167Net Assets 2018: $759,4182018Assets 2019: $1,093,006Liabilities 2019: $239,953Net Assets 2019: $853,0532019Assets 2020: $893,730Liabilities 2020: $106,906Net Assets 2020: $786,8242020Assets 2021: $1,062,216Liabilities 2021: $234,876Net Assets 2021: $827,3402021Assets 2022: $1,189,216Liabilities 2022: $263,277Net Assets 2022: $925,9392022Assets 2023: $1,479,670Liabilities 2023: $235,726Net Assets 2023: $1,243,9442023Assets 2024: $1,649,262Liabilities 2024: $336,703Net Assets 2024: $1,312,5592024

Highlighted filing

2017

Assets$719,710
Liabilities$161,272
Net Assets$558,438
Open 2017 Filing

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $703,446Expenses 2011: $587,370Net Income 2011: $116,0762011Revenue 2012: $677,813Expenses 2012: $726,343Net Income 2012: -$48,5302012Revenue 2013: $777,469Expenses 2013: $691,932Net Income 2013: $85,5372013Revenue 2014: $968,284Expenses 2014: $909,993Net Income 2014: $58,2912014Revenue 2015: $966,148Expenses 2015: $920,046Net Income 2015: $46,1022015Revenue 2016: $1,004,098Expenses 2016: $1,197,099Net Income 2016: -$193,0012016Revenue 2017: $914,452Expenses 2017: $912,693Net Income 2017: $1,7592017Revenue 2017: $999,897Expenses 2017: $1,099,813Net Income 2017: -$99,9162017Revenue 2018: $1,317,428Expenses 2018: $1,116,448Net Income 2018: $200,9802018Revenue 2019: $1,293,635Expenses 2019: $1,204,180Net Income 2019: $89,4552019Revenue 2020: $571,715Expenses 2020: $657,125Net Income 2020: -$85,4102020Revenue 2021: $681,906Expenses 2021: $675,659Net Income 2021: $6,2472021Revenue 2022: $1,151,290Expenses 2022: $1,004,998Net Income 2022: $146,2922022Revenue 2023: $1,404,883Expenses 2023: $1,130,188Net Income 2023: $274,6952023Revenue 2024: $1,245,501Expenses 2024: $1,220,408Net Income 2024: $25,0932024

Highlighted filing

2017

Revenue$999,897
Expenses$1,099,813
Net Income-$99,916
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 31, 2019
Return Version
2017v2.3
Gross Receipts
$999,897
Mission and Program Overview

Mission

Coaa supports facility owners in the planning, design, and construction process through education and information exchange to facilitate continous improvement and evolution of the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$710,268$506,153▼ $204,115
Cash and Non-Interest-Bearing Accounts$46,224$174,457▲ $128,233
Accounts Receivable$23,290$28,568▲ $5,278
Prepaid Expenses and Deferred Charges$17,570$10,030▼ $7,540
Land, Buildings, and Equipment, Net$1,314$502▼ $812
Total Assets$798,666$719,710▼ $78,956
Liabilities
Deferred Revenue$138,157$133,765▼ $4,392
Accounts Payable and Accrued Expenses$847$14,738▲ $13,891
Other Liabilities$289,695$12,769▼ $276,926
Total Liabilities$428,699$161,272▼ $267,427
Net Assets / Fund Balance
Unrestricted Net Assets$369,967$558,438▲ $188,471
Total Net Assets Fund Balance$369,967$558,438▲ $188,471
Total Liabilities and Net Assets / Fund Balance$798,666$719,710▼ $78,956

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$502$3,520$4,022
Compensation and Service Providers

Employees

NameTitleBaseTotal
Karen E BressonExecutive Di$123,500$123,500

Board Members and Trustees

NameTitle
Joseph SpyrsPresident /
Boyd BlackDirector
Charlie JacksonDirector
David BammerlinDirector
Ted ArgyleDirector
Stan ScottDirector at
Albert PhillipsCounsel
Carina KraatzCounsel
Gregory MorganCounsel
John SierCounsel
Howie S FergusonExecutive Di
Gwen GlattesSecretary /
Revenue and Support

Revenue Composition

Contributions and Grants
$263,027
Program Service Revenue
$734,605
Investment Income
$1,005
Other Revenue
$1,260
Change in Net Assets
$-99,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$691,726
Salaries, Compensation, and Employee Benefits$402,087
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$341,610
Conferences and Meetings---$218,650
Office Expenses---$62,074
Information Technology---$61,911
Payroll Taxes---$27,637
Other Employee Benefits---$25,777
Travel---$25,069
Occupancy---$21,195
Fees for Services Accounting---$15,927
Insurance---$10,622
Other Expenses---$9,492
Pension Plan Contributions---$7,063
Grants to Domestic Individuals---$6,000
Advertising---$3,890
Fees for Services Legal---$3,215
Fees for Services Other---$1,820
Depreciation Depletion---$812
All Other Expenses---$581
Total Functional Expenses$0$0$0$1,099,813
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credits & Overpayments$10,154
Other Current Liabilities$1,980
Simple Payable$635
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 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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“YES”

Form 990, Page 6, Part VI, Line 6

“Owners, corp. Owners of institutional, industry associates”

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

“Members have the power to vote on board of directors and officers and bylaw changes.”

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

“The submitted 990 will be distributed to board of directors and to newly hired cpa firm for additional review.”

Form 990, Page 6, Part VI, Line 12C

“Policy requires duty to disclose any possible conflict of interest, recusal of self from involvement in decisions where there might be a conflict of interest, decision made by executive committee if conflict of interest exists. If possible conflict exists, a presentation is made to the board, the chairperson will appoint disinterested person to investigate potental conflict and propose alternatives. Board will then determine if an advantageous transaction can be made without a conflict of interest. If another advantageous transaction cannot be made, majority vote of board will determine if transaction is in organization's best interests. Any violations will require an opportunity for the member to explain the alleged failure to disclose and after explanation and investigation, board will determine appropriate disciplinary and corrective action.”

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

“Board of directors authorized association strategies to conduct an executive search.”

Form 990, Page 6, Part VI, Line 19

“Available on website and upon request”

Filing and Contact Details

Filer

Filer Name
Construction Owners Association of
EIN
58-2127489
Phone
7704432271
Address
5000 AUSTELL POWDER SPRINGS RD, AUSTELL, GA 30106

Signing Officer

Name
Howie S Ferguson
Title
Executive Director
Phone
7704432271
Signed
2019-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Spyrs
Formed
1994
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
6
Volunteers
100

Preparer

Firm
Carmichael Brasher Tuvell & Company
Address
1647 MOUNT VERNON RD, ATLANTA, GA 30338-4205
Preparer
Ellen W Hawkins CPA
Phone
6784439200
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Financial records were incomplete at the time of the filing of the original return. Form 990 is being amended to reflect the final complete financial information for 2017.”

Form 990, Part XI, Line 9

“Chapter net equity 288,387”

Raw XML AppendixShowing 400 of 415 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0847
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014738
IRS990/AccountsReceivableGrp/BOYAmt023290
IRS990/AccountsReceivableGrp/EOYAmt028568
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0COAA SUPPORTS FACILITY OWNERS IN THE PLANNING, DESIGN, AND CONSTRUCTION PROCESS THROUGH EDUCATION AND INFORMATION EXCHANGE TO FACILITATE CONTINOUS IMPROVEMENT AND EVOLUTION OF THE INDUSTRY.
IRS990/AdvertisingGrp/TotalAmt03890
IRS990/AllAffiliatesIncludedInd0true
IRS990/AllOtherExpensesGrp/TotalAmt0581
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0HOWIE S FERGUSON
IRS990/BooksInCareOfDetail/PhoneNum07704432271
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05000 AUSTELL POWDER SPRINGS RD
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0SUITE 217
IRS990/BooksInCareOfDetail/USAddress/CityNm0AUSTELL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd030106
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt046224
IRS990/CashNonInterestBearingGrp/EOYAmt0174457
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt0218650
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0263027
IRS990/CYGrantsAndSimilarPaidAmt06000
IRS990/CYInvestmentIncomeAmt01005
IRS990/CYOtherExpensesAmt0691726
IRS990/CYOtherRevenueAmt01260
IRS990/CYProgramServiceRevenueAmt0734605
IRS990/CYRevenuesLessExpensesAmt0-99916
IRS990/CYSalariesCompEmpBnftPaidAmt0402087
IRS990/CYTotalExpensesAmt01099813
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0999897
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0138157
IRS990/DeferredRevenueGrp/EOYAmt0133765
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt0812
IRS990/Desc0COAA HOLDS 2.5 DAY CONFERENCES TWICE A YEAR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt015927
IRS990/FeesForServicesLegalGrp/TotalAmt03215
IRS990/FeesForServicesOtherGrp/TotalAmt01820
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH SPYRS
IRS990/Form990PartVIISectionAGrp/PersonNm1GWEN GLATTES
IRS990/Form990PartVIISectionAGrp/PersonNm2HOWIE S FERGUSON
IRS990/Form990PartVIISectionAGrp/PersonNm3ALBERT PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm4GREGORY MORGAN
IRS990/Form990PartVIISectionAGrp/PersonNm5STAN SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN SIER
IRS990/Form990PartVIISectionAGrp/PersonNm7TED ARGYLE
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID BAMMERLIN
IRS990/Form990PartVIISectionAGrp/PersonNm9BOYD BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm10CHARLIE JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm11CARINA KRAATZ
IRS990/Form990PartVIISectionAGrp/PersonNm12KAREN E BRESSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt12123500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT /
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY /
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt3COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR AT
IRS990/Form990PartVIISectionAGrp/TitleTxt6COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06000
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0999897
IRS990/GroupExemptionNum05562
IRS990/GroupReturnForAffiliatesInd0true
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt061911
IRS990/InsuranceGrp/TotalAmt010622
IRS990/InvestmentIncomeGrp/ExclusionAmt01005
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01005
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03520
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01314
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0502
IRS990/LandBldgEquipCostOrOtherBssAmt04022
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0263027
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0COAA SUPPORTS FACILITY OWNERS IN THE PLANNING, DESIGN, AND CONSTRUCTION PROCESS THROUGH EDUCATION AND INFORMATION EXCHANGE TO FACILITATE CONTINOUS IMPROVEMENT AND EVOLUTION OF THE INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0369967
IRS990/NetAssetsOrFundBalancesEOYAmt0558438
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/TotalAmt021195
IRS990/OfficeExpensesGrp/TotalAmt062074
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0288387
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025777
IRS990/OtherExpensesGrp/Desc0CHAPTER OTI EXPENSES
IRS990/OtherExpensesGrp/Desc1OWNER TRAINING INSTITUTE
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP MAINTENANCE
IRS990/OtherExpensesGrp/TotalAmt0185835
IRS990/OtherExpensesGrp/TotalAmt142374
IRS990/OtherExpensesGrp/TotalAmt228259
IRS990/OtherExpensesGrp/TotalAmt39492
IRS990/OtherLiabilitiesGrp/BOYAmt0289695
IRS990/OtherLiabilitiesGrp/EOYAmt012769
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0COAA MERCHANDISE
IRS990/OtherRevenueMiscGrp/ExclusionAmt01260
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01260
IRS990/OtherRevenueTotalAmt01260
IRS990/OtherSalariesAndWagesGrp/TotalAmt0341610
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt027637
IRS990/PensionPlanContributionsGrp/TotalAmt07063
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017570
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010030
IRS990/PrincipalOfficerNm0JOSEPH SPYRS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/BusinessCd4611430
IRS990/ProgramServiceRevenueGrp/Desc0SPRING / FALL CONFERENCES
IRS990/ProgramServiceRevenueGrp/Desc1CHAPTER TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2SPONSORSHIP REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3OWNER TRAINING INSTITUTE
IRS990/ProgramServiceRevenueGrp/Desc4SPRING / FALL SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0100535
IRS990/ProgramServiceRevenueGrp/ExclusionAmt121905
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0376873
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1101775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt299491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0376873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1101775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2100535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt399491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt421905
IRS990/ProgSrvcAccomActy2Grp/Desc0OWNER TRAINING INSTITUTE
IRS990/ProgSrvcAccomActy3Grp/Desc011 CHAPTERS TO FACILITATE EDUCATION AND NETWORKING.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0116066
IRS990/PYGrantsAndSimilarPaidAmt06000
IRS990/PYInvestmentIncomeAmt01119
IRS990/PYOtherExpensesAmt01048266
IRS990/PYOtherRevenueAmt04667
IRS990/PYProgramServiceRevenueAmt0882246
IRS990/PYRevenuesLessExpensesAmt0-193001
IRS990/PYSalariesCompEmpBnftPaidAmt0142833
IRS990/PYTotalExpensesAmt01197099
IRS990/PYTotalRevenueAmt01004098
IRS990/ReconcilationRevenueExpnssAmt0-99916
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0710268
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0506153
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0502
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03520
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04022
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2635
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDITS & OVERPAYMENTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OTHER CURRENT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SIMPLE PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0502
IRS990ScheduleD/TotalLiabilityAmt012769
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCIAL RECORDS WERE INCOMPLETE AT THE TIME OF THE FILING OF THE ORIGINAL RETURN. FORM 990 IS BEING AMENDED TO REFLECT THE FINAL COMPLETE FINANCIAL INFORMATION FOR 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OWNERS, CORP. OWNERS OF INSTITUTIONAL, INDUSTRY ASSOCIATES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS HAVE THE POWER TO VOTE ON BOARD OF DIRECTORS AND OFFICERS AND BYLAW CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SUBMITTED 990 WILL BE DISTRIBUTED TO BOARD OF DIRECTORS AND TO NEWLY HIRED CPA FIRM FOR ADDITIONAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICY REQUIRES DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST, RECUSAL OF SELF FROM INVOLVEMENT IN DECISIONS WHERE THERE MIGHT BE A CONFLICT OF INTEREST, DECISION MADE BY EXECUTIVE COMMITTEE IF CONFLICT OF INTEREST EXISTS. IF POSSIBLE CONFLICT EXISTS, A PRESENTATION IS MADE TO THE BOARD, THE CHAIRPERSON WILL APPOINT DISINTERESTED PERSON TO INVESTIGATE POTENTAL CONFLICT AND PROPOSE ALTERNATIVES. BOARD WILL THEN DETERMINE IF AN ADVANTAGEOUS TRANSACTION CAN BE MADE WITHOUT A CONFLICT OF INTEREST. IF ANOTHER ADVANTAGEOUS TRANSACTION CANNOT BE MADE, MAJORITY VOTE OF BOARD WILL DETERMINE IF TRANSACTION IS IN ORGANIZATION'S BEST INTERESTS. ANY VIOLATIONS WILL REQUIRE AN OPPORTUNITY FOR THE MEMBER TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE AND AFTER EXPLANATION AND INVESTIGATION, BOARD WILL DETERMINE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD OF DIRECTORS AUTHORIZED ASSOCIATION STRATEGIES TO CONDUCT AN EXECUTIVE SEARCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE ON WEBSITE AND UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CHAPTER NET EQUITY 288,387
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0798666
IRS990/TotalAssetsEOYAmt0719710
IRS990/TotalAssetsGrp/BOYAmt0798666
IRS990/TotalAssetsGrp/EOYAmt0719710
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0263027
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01099813
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0428699
IRS990/TotalLiabilitiesEOYAmt0161272
IRS990/TotalLiabilitiesGrp/BOYAmt0428699
IRS990/TotalLiabilitiesGrp/EOYAmt0161272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0369967
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0558438
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt034026
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt034026
IRS990/TotalProgramServiceRevenueAmt0734605
IRS990/TotalReportableCompFromOrgAmt0123500
IRS990/TotalRevenueGrp/ExclusionAmt0158731
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0578139
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0999897
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0798666
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0719710
IRS990/TravelGrp/TotalAmt025069
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0369967
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0558438
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05000 AUSTELL POWDER SPRINGS RD
IRS990/USAddress/AddressLine2Txt0SUITE 217
IRS990/USAddress/CityNm0AUSTELL
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030106
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.COAA.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOWIE S FERGUSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07704432271
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION OWNERS ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICA INC
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0582127489
ReturnHeader/Filer/PhoneNum07704432271
ReturnHeader/Filer/USAddress/AddressLine1Txt05000 AUSTELL POWDER SPRINGS RD
ReturnHeader/Filer/USAddress/CityNm0AUSTELL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030106
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0614066D88425E04266174B394A7A15593D42AD9D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DC47D384D4C046CB21BECD776FF4AE4115A49A1A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.15.211.81
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$719,710
Liabilities
$161,272
Net assets
$558,438
Revenue
$999,897
Expenses
$1,099,813
Net income
-$99,916
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.34$1.31$1.25$1.22$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.24$1.24$1.40$1.13$0.27
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.26$0.93$1.15$1.00$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.23$0.83$0.68$0.68$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.11$0.79$0.57$0.66$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.09$0.24$0.85$1.29$1.20$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.18$0.76$1.32$1.12$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.38$0.37$0.91$0.91$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.16$0.56$1.00$1.10$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.43$0.37$1.00$1.20$0.19
2015Summary only. Only limited summary data is available for this year.$0.94$0.38$0.56$0.97$0.92$0.05
2014Summary only. Only limited summary data is available for this year.$0.90$0.38$0.52$0.97$0.91$0.06
2013Summary only. Only limited summary data is available for this year.$0.75$0.29$0.46$0.78$0.69$0.09
2012Summary only. Only limited summary data is available for this year.$0.56$0.18$0.37$0.68$0.73$0.05
2011Summary only. Only limited summary data is available for this year.$0.67$0.25$0.42$0.70$0.59$0.12