Civic Intelligence

Builders Division Apprenticeship &

990 • Fiscal year 2014 • EIN 71-0609980

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

523 E Capitol AvenueLittle Rock, AR 72201

(501) 376-6641

Siviq Scores

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

Liabilities / Assets

81st percentile

0.05x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

80th percentile

0.04x

Higher debt load relative to revenue than 80% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

57th percentile

5.3%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$66,255

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

70th percentile

10%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

84th percentile

17%

Faster revenue growth than 84% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$176,438

Up $16,133 (+10%) from 2013

Net Assets

Up

$168,302

Up $11,721 (+7.5%) from 2013

Liabilities

Up

$8,136

Up $4,412 (+118%) from 2013

Revenue

Up

$222,384

Up $32,249 (+17%) from 2013

Expenses

Up

$210,664

Up $9,941 (+5.0%) from 2013

Net Income

Up

$11,720

Up $22,308 (+211%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $161,996Liabilities 2011: $4,755Net Assets 2011: $157,2412011Assets 2012: $171,983Liabilities 2012: $4,814Net Assets 2012: $167,1692012Assets 2013: $160,305Liabilities 2013: $3,724Net Assets 2013: $156,5812013Assets 2014: $176,438Liabilities 2014: $8,136Net Assets 2014: $168,3022014Assets 2015: $197,629Liabilities 2015: $2,500Net Assets 2015: $195,1292015Assets 2016: $221,295Liabilities 2016: $2,250Net Assets 2016: $219,0452016Assets 2017: $224,249Net Assets 2017: $224,2492017Assets 2018: $223,671Net Assets 2018: $223,6712018Assets 2019: $196,951Liabilities 2019: $22,861Net Assets 2019: $174,0902019Assets 2020: $191,806Net Assets 2020: $191,8062020Assets 2021: $194,848Liabilities 2021: $523Net Assets 2021: $194,3252021Assets 2022: $179,459Liabilities 2022: $523Net Assets 2022: $178,9362022Assets 2023: $194,145Liabilities 2023: $02023Assets 2024: $185,839Liabilities 2024: $0Net Assets 2024: $185,8392024

Highlighted filing

2014

Assets$176,438
Liabilities$8,136
Net Assets$168,302

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $230,317Expenses 2011: $188,290Net Income 2011: $42,0272011Expenses 2012: $194,0262012Revenue 2013: $190,135Expenses 2013: $200,723Net Income 2013: -$10,5882013Revenue 2014: $222,384Expenses 2014: $210,664Net Income 2014: $11,7202014Revenue 2015: $188,805Expenses 2015: $161,978Net Income 2015: $26,8272015Revenue 2016: $158,435Expenses 2016: $134,519Net Income 2016: $23,9162016Revenue 2017: $57,938Expenses 2017: $52,734Net Income 2017: $5,2042017Revenue 2018: $47,352Expenses 2018: $47,929Net Income 2018: -$5772018Revenue 2019: $47,171Expenses 2019: $96,752Net Income 2019: -$49,5812019Revenue 2020: $46,936Expenses 2020: $29,200Net Income 2020: $17,7362020Revenue 2021: $46,902Expenses 2021: $44,383Net Income 2021: $2,5192021Revenue 2022: $43,744Expenses 2022: $59,133Net Income 2022: -$15,3892022Revenue 2023: $51,995Expenses 2023: $36,786Net Income 2023: $15,2092023Revenue 2024: $66,157Expenses 2024: $74,463Net Income 2024: -$8,3062024

Highlighted filing

2014

Revenue$222,384
Expenses$210,664
Net Income$11,720
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$222,384
Mission and Program Overview

Mission

Our mission is promoting, improving and advancing the construction contracting industry in the state of arkansas, and more particularly, but not limited to, apprenticeship training, advance craft training, construction technical education, and other programs for betterment of industry employees and the common good of the industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$111,385$136,488▲ $25,103
Accounts Receivable$36,779$32,837▼ $3,942
Cash and Non-Interest-Bearing Accounts$9,569$3,849▼ $5,720
Land, Buildings, and Equipment, Net$2,573$3,264▲ $691
Total Assets$160,306$176,438▲ $16,132
Liabilities
Accounts Payable and Accrued Expenses$3,294$7,336▲ $4,042
Deferred Revenue$430$800▲ $370
Total Liabilities$3,724$8,136▲ $4,412
Net Assets / Fund Balance
Unrestricted Net Assets$156,582$168,302▲ $11,720
Total Net Assets Fund Balance$156,582$168,302▲ $11,720
Total Liabilities and Net Assets / Fund Balance$160,306$176,438▲ $16,132

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,264$29,030$32,294
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Danny LeeDirectorFT$66,255$66,255

Board Members and Trustees

NameTitle
Bob ShellDirector
Jimmy AlessiDirector
Richard HedgecockDirector
Robert UnwerDirector
William FletcherDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$102,042
Program Service Revenue
$120,047
Investment Income
$295
Other Revenue
$0
Change in Net Assets
$11,720

Audited Revenue Reconciliation

Revenue per Audited Statements
$222,384
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$222,384
Total Revenue per Form 990
$222,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,380
Salaries, Compensation, and Employee Benefits$87,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$66,255--$66,255
Other Salaries and Wages$14,543--$14,543
Fees for Services Management$10,000--$10,000
Payroll Taxes$6,486--$6,486
Office Expenses$5,993--$5,993
Insurance$3,881--$3,881
Fees for Services Accounting$2,850--$2,850
Travel$1,985--$1,985
Depreciation Depletion$1,474--$1,474
Conferences and Meetings$1,251--$1,251
Other Expenses$395--$395
Total Functional Expenses$210,664$0$0$210,664

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$210,664
Total Expenses per Audited Statements$210,664
Total Expenses per Form 990$210,664
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

All the officers and directors are members of this construction industry and organization; therfore, they will have business relationships and construction contracts with each other.

Form 990, Part VI, Section B, Line 11

The board does not review form 990 prior to filing.

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

Key employees received an annual questionnaire that asked them to disclose any conflicts of interest.

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

Executive compensation review and approved by the board.

Form 990, Part VI, Section C, Line 18

Made available upon request.

Form 990, Part VI, Section C, Line 19

Made available upon request from the public.

Filing and Contact Details

Filer

Filer Name
Builders Division Apprenticeship & Training Fund
EIN
71-0609980
Phone
5013766641
Address
523 E CAPITOL AVENUE, LITTLE ROCK, AR 72201

Signing Officer

Name
Danny Lee
Title
Director
Phone
5013766641
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Danny Lee
Formed
1985
Legal Domicile
Ar
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Hudson Cisne & Co Llp
Address
11025 ANDERSON DRIVE STE 300, LITTLE ROCK, AR 72212
Preparer
Karen E Garrett
Phone
5012211000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML Appendix353 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/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OUR MISSION IS PROMOTING, IMPROVING AND ADVANCING THE CONSTRUCTION CONTRACTING INDUSTRY IN THE STATE OF ARKANSAS, AND MORE PARTICULARLY, BUT NOT LIMITED TO, APPRENTICESHIP TRAINING, ADVANCE CRAFT TRAINING, CONSTRUCTION TECHNICAL EDUCATION, AND OTHER PROGRAMS FOR BETTERMENT OF INDUSTRY EMPLOYEES AND THE COMMON GOOD OF THE INDUSTRY.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL THE OFFICERS AND DIRECTORS ARE MEMBERS OF THIS CONSTRUCTION INDUSTRY AND ORGANIZATION; THERFORE, THEY WILL HAVE BUSINESS RELATIONSHIPS AND CONSTRUCTION CONTRACTS WITH EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DOES NOT REVIEW FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEY EMPLOYEES RECEIVED AN ANNUAL QUESTIONNAIRE THAT ASKED THEM TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE COMPENSATION REVIEW AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MADE AVAILABLE UPON REQUEST FROM THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AR
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0160306
IRS990/TotalAssetsEOYAmt0176438
IRS990/TotalAssetsGrp/BOYAmt0160306
IRS990/TotalAssetsGrp/EOYAmt0176438
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0102042
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0210664
IRS990/TotalFunctionalExpensesGrp/TotalAmt0210664
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03724
IRS990/TotalLiabilitiesEOYAmt08136
IRS990/TotalLiabilitiesGrp/BOYAmt03724
IRS990/TotalLiabilitiesGrp/EOYAmt08136
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0168302
IRS990/TotalOtherCompensationAmt03425
IRS990/TotalProgramServiceExpensesAmt0210664
IRS990/TotalProgramServiceRevenueAmt0120047
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0295
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120047
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222384
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0160306
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176438
IRS990/TotReportableCompRltdOrgAmt062830
IRS990/TravelGrp/ProgramServicesAmt01985
IRS990/TravelGrp/TotalAmt01985
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0156582
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0168302
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0523 E CAPITOL AVE
IRS990/USAddress/CityNm0LITTLE ROCK
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072201
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.AGCAR.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANNY LEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05013766641
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUILDERS DIVISION APPRENTICESHIP & TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0BUIL
ReturnHeader/Filer/EIN0710609980
ReturnHeader/Filer/PhoneNum05013766641
ReturnHeader/Filer/USAddress/AddressLine1Txt0523 E CAPITOL AVENUE
ReturnHeader/Filer/USAddress/CityNm0LITTLE ROCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710650689
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUDSON CISNE & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011025 ANDERSON DRIVE STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LITTLE ROCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072212
ReturnHeader/PreparerPersonGrp/PhoneNum05012211000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAREN E GARRETT
ReturnHeader/ReturnTs02015-05-13T16:30:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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.$1.86$0.00$1.86$0.66$0.74$0.08
2023Summary only. Only limited summary data is available for this year.$1.94$0.00$0.52$0.37$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.79$0.44$0.59$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.01$1.94$0.47$0.44$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.92$1.92$0.47$0.29$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.23$1.74$0.47$0.97$0.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$2.24$0.47$0.48$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.24$2.24$0.58$0.53$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.02$2.19$1.58$1.35$0.24
2015Summary only. Only limited summary data is available for this year.$1.98$0.03$1.95$1.89$1.62$0.27
2014Detailed filing. Detailed filing data is available for this year.$1.76$0.08$1.68$2.22$2.11$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.60$0.04$1.57$1.90$2.01$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.05$1.67$1.94
2011Summary only. Only limited summary data is available for this year.$1.62$0.05$1.57$2.30$1.88$0.42