Civic Intelligence

National Association of Prevailing Wage

EIN 65-1264321 • 501(c)6 • San Diego, CA

Profile

To promote the general and economic welfare of its members, sponsor employee benefits plans, provide educational programs to members and employees of members, promote the common interests of the members, and improve business conditions in the construction industry.

1011 Camino Del Rio South No 300San Diego, CA 92108

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.60x

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

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

Liabilities / Revenue

99th percentile

2.44x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

96th percentile

57%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

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

Asset Growth

41st percentile

-6.7%

Faster asset growth than 41% of similar nonprofits.

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

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

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

Assets

Down

$328,870

Down $23,438 (-6.7%) from 2013

Liabilities

Down

$198,518

Down $70,000 (-26%) from 2013

Net Assets

Up

$130,352

Up $46,562 (+56%) from 2013

Revenue

Up

$81,268

Up $9,768 (+14%) from 2013

Expenses

Up

$34,706

Up $5,015 (+17%) from 2013

Net Income

Up

$46,562

Up $4,753 (+11%) from 2013

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $228,897Liabilities 2010: $191,386Net Assets 2010: $37,5112010Assets 2011: $326,523Liabilities 2011: $284,723Net Assets 2011: $41,8002011Assets 2012: $317,707Liabilities 2012: $275,726Net Assets 2012: $41,9812012Assets 2013: $352,308Liabilities 2013: $268,518Net Assets 2013: $83,7902013Assets 2014: $328,870Liabilities 2014: $198,518Net Assets 2014: $130,3522014

Highlighted filing

2014

Assets$328,870
Liabilities$198,518
Net Assets$130,352

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0Revenue 2010: $121,386Expenses 2010: $119,314Net Income 2010: $2,0722010Revenue 2011: $58,874Expenses 2011: $54,585Net Income 2011: $4,2892011Revenue 2012: $65,488Expenses 2012: $65,307Net Income 2012: $1812012Revenue 2013: $71,500Expenses 2013: $29,691Net Income 2013: $41,8092013Revenue 2014: $81,268Expenses 2014: $34,706Net Income 2014: $46,5622014

Highlighted filing

2014

Revenue$81,268
Expenses$34,706
Net Income$46,562

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 6, 2015
Return Version
2014v5.0
Gross Receipts
$81,268
Mission and Program Overview

Mission

To promote the general and economic welfare of its members, sponsor employee benefits plans, provide educational programs to members and employees of members, promote the common interests of the members, and improve business conditions in the construction industry.

To promote the general and economic welfare of its members in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$314,788$314,788→ $0
Rtn Earn Endowment Incm Other Fnds$83,790$130,352▲ $46,562
Cash and Non-Interest-Bearing Accounts$34,506$13,378▼ $21,128
Prepaid Expenses and Deferred Charges$3,014$704▼ $2,310
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$352,308$328,870▼ $23,438
Liabilities
Other Liabilities$268,518$197,518▼ $71,000
Accounts Payable and Accrued Expenses-$1,000-
Total Liabilities$268,518$198,518▼ $70,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$83,790$130,352▲ $46,562
Total Liabilities and Net Assets / Fund Balance$352,308$328,870▼ $23,438
Compensation and Service Providers

Board Members and Trustees

NameTitle
JAMES O'KEEFECEO
Denise HartnettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$81,268
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$46,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal---$17,041
Fees for Services Accounting---$2,500
Other Expenses---$191
Total Functional Expenses$0$0$0$34,706
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
Due to Health Trust$197,518
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Section A, Line 6

The organization has members, however, the members do not have voting rights.

Form 990, Part VI, Section B, Line 11

Trustees review form 990 and compare it to the contract administrator's report.

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

The board of trustees meets regularly to review and monitor activities. All board members are covered by the conflict of interest policy. Board members shall submit a signed conflict of interest disclosure annually to the board. If a conflict arises, the members with a conflict of interest will rescues themselves from the decision making process and voting on transactions. There have been no incidences of any conflict during the 2014 year.

Form 990, Part VI, Section B, Line 15

The trust does not compensate any persons, accordingly a formal compensation determination process is not necessary.

Form 990, Part VI, Section C, Line 19

The trust makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association of Prevailing Wage
EIN
65-1264321
Phone
6192602660
Address
1011 CAMINO DEL RIO SOUTH NO 300, SAN DIEGO, CA 92108

Signing Officer

Name
JAMES O'KEEFE
Title
CEO
Phone
6192602660
Signed
2015-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
JAMES O'KEEFE
Formed
2005
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DRIVE SUITE 1300, SAN DIEGO, CA 92121
Preparer
Patricia J Mayer
Phone
8586271400
Raw XML Appendix307 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.

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IRS990/Desc0PROVIDED SERVICES TO MEMBERS, SUCH AS EDUCATIONAL ASSISTANCE AND TRAINING FOR PREVAILING WAGE QUESTIONS, AS WELL AS ON SITE HEALTH AND SAFETY TRAINING. SPONSORED BENEFIT PROGRAMS TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO ELIGIBLE MEMBER EMPLOYEES, AND HEALTH AND WELFARE BENEFITS TO PARTICIPANTS AND THEIR COVERED DEPENDENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS, HOWEVER, THE MEMBERS DO NOT HAVE VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES REVIEW FORM 990 AND COMPARE IT TO THE CONTRACT ADMINISTRATOR'S REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES MEETS REGULARLY TO REVIEW AND MONITOR ACTIVITIES. ALL BOARD MEMBERS ARE COVERED BY THE CONFLICT OF INTEREST POLICY. BOARD MEMBERS SHALL SUBMIT A SIGNED CONFLICT OF INTEREST DISCLOSURE ANNUALLY TO THE BOARD. IF A CONFLICT ARISES, THE MEMBERS WITH A CONFLICT OF INTEREST WILL RESCUES THEMSELVES FROM THE DECISION MAKING PROCESS AND VOTING ON TRANSACTIONS. THERE HAVE BEEN NO INCIDENCES OF ANY CONFLICT DURING THE 2014 YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUST DOES NOT COMPENSATE ANY PERSONS, ACCORDINGLY A FORMAL COMPENSATION DETERMINATION PROCESS IS NOT NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE TRUST MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSS ADAMS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04747 EXECUTIVE DRIVE SUITE 1300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092121
ReturnHeader/PreparerPersonGrp/PhoneNum08586271400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATRICIA J MAYER
ReturnHeader/ReturnTs02015-11-11T18:16:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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