Civic Intelligence

Central Oklahoma Home Builders Association Inc

990 • Fiscal year 2020 • EIN 73-0548452

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

420 E Britton RdOklahoma City, OK 73114-7515

(405) 843-1508

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.02x

Higher debt load relative to assets than 23% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.07x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

76th percentile

17%

Higher net margin than 76% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

29th percentile

$76,135

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

46th percentile

3.9%

Faster asset growth than 46% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

14%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$2,776,117

Up $105,451 (+3.9%) from 2019

Net Assets

Up

$2,724,275

Up $129,351 (+5.0%) from 2019

Liabilities

Down

$51,842

Down $23,900 (-32%) from 2019

Revenue

Up

$778,296

Up $97,496 (+14%) from 2019

Expenses

Down

$647,668

Down $134,618 (-17%) from 2019

Net Income

Up

$130,628

Up $232,114 (+229%) from 2019

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 2011: $3,008,767Liabilities 2011: $305,419Net Assets 2011: $2,703,3482011Assets 2012: $3,069,067Liabilities 2012: $243,356Net Assets 2012: $2,825,7112012Assets 2013: $3,053,630Liabilities 2013: $197,404Net Assets 2013: $2,856,2262013Assets 2014: $2,924,060Liabilities 2014: $167,978Net Assets 2014: $2,756,0822014Assets 2015: $3,113,269Liabilities 2015: $339,891Net Assets 2015: $2,773,3782015Assets 2016: $2,980,342Liabilities 2016: $155,213Net Assets 2016: $2,825,1292016Assets 2017: $2,967,336Liabilities 2017: $212,556Net Assets 2017: $2,754,7802017Assets 2018: $2,807,988Liabilities 2018: $110,614Net Assets 2018: $2,697,3742018Assets 2019: $2,670,666Liabilities 2019: $75,742Net Assets 2019: $2,594,9242019Assets 2020: $2,776,117Liabilities 2020: $51,842Net Assets 2020: $2,724,2752020Assets 2021: $2,901,969Liabilities 2021: $63,011Net Assets 2021: $2,838,9582021Assets 2022: $2,858,528Liabilities 2022: $42,248Net Assets 2022: $2,816,2802022Assets 2023: $2,850,891Liabilities 2023: $57,847Net Assets 2023: $2,793,0442023Assets 2024: $2,972,473Liabilities 2024: $53,671Net Assets 2024: $2,918,8022024

Highlighted filing

2020

Assets$2,776,117
Liabilities$51,842
Net Assets$2,724,275

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $615,024Expenses 2011: $760,025Net Income 2011: -$145,0012011Revenue 2012: $796,071Expenses 2012: $673,708Net Income 2012: $122,3632012Revenue 2013: $493,929Expenses 2013: $463,414Net Income 2013: $30,5152013Revenue 2014: $494,480Expenses 2014: $594,624Net Income 2014: -$100,1442014Revenue 2015: $566,282Expenses 2015: $547,842Net Income 2015: $18,4402015Revenue 2016: $635,915Expenses 2016: $583,023Net Income 2016: $52,8922016Revenue 2017: $557,663Expenses 2017: $629,220Net Income 2017: -$71,5572017Revenue 2018: $1,109,639Expenses 2018: $1,167,045Net Income 2018: -$57,4062018Revenue 2019: $680,800Expenses 2019: $782,286Net Income 2019: -$101,4862019Revenue 2020: $778,296Expenses 2020: $647,668Net Income 2020: $130,6282020Revenue 2021: $628,803Expenses 2021: $514,021Net Income 2021: $114,7822021Revenue 2022: $848,786Expenses 2022: $836,939Net Income 2022: $11,8472022Revenue 2023: $1,115,531Expenses 2023: $1,157,533Net Income 2023: -$42,0022023Revenue 2024: $1,274,065Expenses 2024: $1,160,860Net Income 2024: $113,2052024

Highlighted filing

2020

Revenue$778,296
Expenses$647,668
Net Income$130,628
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$912,422
Mission and Program Overview

Mission

The Central Oklahoma Home Builders Association Inc. is a professional organization, which promotes the home building industry and its members by improving building techniques, educating its members and the public. COHBA interacts with local, state and federal governments by providing a forum for the exchange of ideas and participating in community activities.

To provide support to builders and related trades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$2,594,924$2,724,275▲ $129,351
Land, Buildings, and Equipment, Net$2,463,526$2,396,380▼ $67,146
Savings and Temporary Cash Investments$167,182$370,538▲ $203,356
Prepaid Expenses and Deferred Charges$6,166$6,518▲ $352
Accounts Receivable$33,292$2,564▼ $30,728
Cash and Non-Interest-Bearing Accounts$500$117▼ $383
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$2,670,666$2,776,117▲ $105,451
Liabilities
Deferred Revenue$37,776$26,620▼ $11,156
Accounts Payable and Accrued Expenses$35,466$22,722▼ $12,744
Escrow Account Liability$2,500$2,500→ $0
Total Liabilities$75,742$51,842▼ $23,900
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,594,924$2,724,275▲ $129,351
Total Liabilities and Net Assets / Fund Balance$2,670,666$2,776,117▲ $105,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,921,111$678,920$2,600,031
Land$475,069-$475,069
Equipment$200$242,632$242,832
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elisa McAlisterExecutive Vice President (Aug-Dec)FT$69,314$6,821$76,135
Gregory Rusty AppletonExecutive Vice President (Jan-July)FT$46,627$4,002$50,629

Board Members and Trustees

NameTitle
Andrew FrenchPresident
John NailVice President
Aaron EvansDirector
Alan SchaeferDirector
Austin HancockDirector
Bart BartholomewDirector
Becky YoungDirector
Brad YocumDirector
Bret GreenDirector
Bryan Kim TurnerDirector
Caleb McCalebDirector
Carter ForeeDirector
Cecilia BridgeDirector
Chad RiceDirector
Chris EvansDirector
Christy HowellDirector
Curtis McCartyDirector
David AttawayDirector
David CarrDirector
David T YostDirector
Denise LockeDirector
Denise PattersonDirector
Don S FryerDirector
Don TerrellDirector
Dustin BashawDirector
Gina CoxDirector
Harlen CoreDirector
Jay JohnstonDirector
Jeff ClickDirector
Jilian GardnerDirector
Jim CampbellDirector
Jim McWhirterDirector
Jim QuigleyDirector
Jim SchuffDirector
John AndresDirector
John R BakerDirector
Justin WimberleyDirector
Ken ChambersDirector
Kenyon A WoodsDirector
Kurt DinnesDirector
Laura HarrisDirector
Laurie MatthewsDirector
Mandy LunsfordDirector
Mark LivingstonDirector
Mark MethvinDirector
Michelle KirbyDirector
Mike GillesDirector
Nathan WaltersDirector
Phil BoeversDirector
Phillip ParksDirector
Randy AldridgeDirector
Randy ReitzDirector
Randy SpeegleDirector
Shawn ForthDirector
Shelly McSparrinDirector
Steve AndrewsDirector
Steve SullivanDirector
Titian BurrisDirector
Todd BoozeDirector
Todd EhlersDirector
Tom FrenchDirector
Tony FoustDirector
Travis MorelockDirector
Trey SharpDirector
Vanessa ShadixDirector
Wayne LongDirector
Terry JenningsDirector (Jan - Apr)
Chuck RobinsonDirector (Jan - Feb)
Reese WilmothDirector (Jan - Mar)
Lisa RhodesDirector (Jan)
Jason SchuffSecretary
Dusty HutchisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,255
Program Service Revenue
$760,911
Investment Income
$1,418
Other Revenue
$-37,288
All Other Contributions
$6,157
Change in Net Assets
$130,628
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$395,262
Salaries, Compensation, and Employee Benefits$252,406
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---$126,764
Other Salaries and Wages---$88,811
Depreciation Depletion---$67,146
Occupancy---$49,119
Office Expenses---$33,595
Other Employee Benefits---$17,753
Payroll Taxes---$16,344
Fees for Services Accounting---$12,165
Travel---$8,807
Insurance---$8,482
Advertising---$8,203
All Other Expenses---$7,868
Other Expenses---$6,078
Conferences and Meetings---$5,815
Information Technology---$4,058
Pension Plan Contributions---$2,734
Fees for Services Legal---$1,281
Fees for Services Other---$1,000
Total Functional Expenses$0$0$0$647,668
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$57,853
Fundraising Gross Income$43,200
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf tournament$90,298$43,200$9,990$33,210
Total Events$90,298$43,200$57,853$-14,653
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
Backup withholding compliance
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
No
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 1

A Life Director is entitled to all, other than voting rights, of the rights and privileges of a Director, including the right to attend board meetings. A Life Director becomes a Voting Life Director if such Life Director has attended one board meeting within the one year prior to any vote. A Voting Life Director shall be entitled to all of the rights and privileges of a Director including the right to vote.

Form 990, Part VI, Section A, line 1

The Executive Committee, which consists of the President, Vice President, Treasurer, and Secretary, may make decisions and approve within the boundaries of the COHBA bylaws. The Executive Committee will inform the Board of Directors of their decision and have those decisions approved by the Board of Directors when necessary.

Form 990, Part VI, Section A, line 2

Andrew French and Tom French - Family Relationship Caleb McCaleb and Bryan Kim Turner - Family Relationship Chris Evans and Justin Wimberley - Family Relationship

Form 990, Part VI, Section A, line 6

The Association has the following classes of Members. Professional Builder Member Has a minimum of two years experience, completed construction of at least five homes that were sold to, or built on behalf of, and submit at time of application for membership at least three written favorable references from customers of such individual, are of good character and reputation, agree to abide by the Code of Ethics, and agree to abide by the rules, regulations, procedures, and provisions of the Association. Professional Developer/Commercial Member In addition to the qualifications and requirements of a Builder Member, a Professional Developer/Commercial Member is an individual who has been directly engaged with a minimum of two years experience in land development or in the business of building or rebuilding apartments, schools, commercial, industrial, or other structures normally related and appurtenant to a community, has constructed and completed at least three commercial or multifamily projects, and has submitted to the Association with such individual's application at least three written favorable references from customers of such individual, unless all projects were built for and owned by such individual. Professional Remodelor Member In addition to the qualifications and requirements of a Builder Member, a Professional Remodelor Member must be an individual who has been directly engaged in the construction, rebuilding, or renovation of homes with a minimum of two years experience, sign an agreement to provide a copy of a one year written limited warranty at the time of application and providing each home remodeled during the term of such individual's membership a one year written warranty to the remodeled owner; as long as you hold a Professional Remodelor Membership, has completed the construction, rebuilding, or renovation of at least five homes, and has submitted to the Association at least three written favorable references from customers. Associate Builder Member In addition to the qualifications and requirements of a Builder Member, an Associate Builder Member is an individual who meets all of the qualifications and requirements of a Professional Builder Member except such individual has not met all of the following requirements: been directly engaged in the construction of homes with a minimum of two years experience, completed construction of at least five homes that were sold to, or built on behalf of, five third parties, and submitted with such individual's current formal application for Membership as a Professional Builder Member with at least three written favorable references from customers of such individual. Associate Member Membership as an Associate Member is open to any individual who does not qualify as a Builder Member, is of good character and reputation, agrees to abide by the Code of Ethics, agrees to abide by the rules, regulations, procedures, and provisions of the Association, has satisfactory credit at the time of application for Membership, if applicable, agrees to warrant such Associate Member's products and/or services to the same extent that the warranty issued by the Professional Builder Member is extended to buyers, and is, or has been, engaged or employed by an Entity engaged in a trade, industry, or profession related to building and not inconsistent with the objective of the Association. Associate Members are entitled to all of the benefits and services of the Association, may attend all meetings of the Association, vote on those matters in such meetings on which Associate Members may vote, except the changing of the By-laws and any other limitations placed upon Associate Members by these By-laws, serve on committees, act as chair of such committees, and serve in other appointive capacities designed to carry out the purposes of the Association. Affiliate Member Membership as an Affiliate Member is open to any employee or co-owner of an Associate Member who holds a current membership. The ann

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

The Nominating Committee submits the names of candidates to be placed on the ballot. The names of at least twelve Builder Members and at least four Associate Members are placed on the ballot for election of Directors. Candidates for Directors in the category of Builder Member may only be nominated by Builder Members, candidates for Directors in the category of Associate Members may be nominated by any Member entitled to vote, and nominations of candidates for election as NAHB Directors may be made from the floor or submitted in writing to the Vice President Secretary, but only by Builder Members. The President shall appoint alternate NAHB Directors in accordance with the rules and policies of NAHB. Following the election of the President each year, the President shall appoint, subject to approval by the Board, up to a maximum of seven additional Directors for a term of one year. The change of status from a Director to a Life Director constitutes a vacancy on the Board and the new President may appoint a Builder Member or Associate Member to fill the vacancy for a term of one year. In the event of the death, resignation, expulsion, or incapacity of a Director, the President has the right to appoint a Member to serve such unexpired term.

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

Changes in the Bylaws are recommended by the Board of Directors and must be approved by the membership. Any action of the Board affecting policies and procedures may be altered, changed, or rescinded by a majority vote of the Builder Members present at the next regular membership meeting.

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

The return is prepared by an outside provider and reviewed by the Executive Officer. It is provided to the Board Members electronically before filing and presented at the next Board of Directors meeting after filing.

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

The organization's Executive Vice President compensation is reviewed by the Senior Officers and Budget and Finance Committees. This is performed annually.

Form 990, Part VI, Section C, line 19

Organization documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Central Oklahoma Home Builders
EIN
73-0548452
Phone
4058431508
Address
420 E Britton Rd, Oklahoma City, OK 73114-7515

Signing Officer

Name
Elisa McAlister
Title
Executive Officer
Phone
4058431508
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Nail
Formed
1943
Legal Domicile
Ok
Voting Board Members
68
Independent Board Members
68
Employees
5
Volunteers
85

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Kim Hunwardsen CPA
Phone
6122536500
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt710
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt724002
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt736821
IRS990/Form990PartVIISectionAGrp/PersonNm0Andrew French
IRS990/Form990PartVIISectionAGrp/PersonNm1John Nail
IRS990/Form990PartVIISectionAGrp/PersonNm2Dusty Hutchison
IRS990/Form990PartVIISectionAGrp/PersonNm3Jason Schuff
IRS990/Form990PartVIISectionAGrp/PersonNm4Randy Aldridge
IRS990/Form990PartVIISectionAGrp/PersonNm5John Andres
IRS990/Form990PartVIISectionAGrp/PersonNm6Steve Andrews
IRS990/Form990PartVIISectionAGrp/PersonNm7David Attaway
IRS990/Form990PartVIISectionAGrp/PersonNm8John R Baker
IRS990/Form990PartVIISectionAGrp/PersonNm9Bart Bartholomew
IRS990/Form990PartVIISectionAGrp/PersonNm10Dustin Bashaw
IRS990/Form990PartVIISectionAGrp/PersonNm11Phil Boevers
IRS990/Form990PartVIISectionAGrp/PersonNm12Todd Booze
IRS990/Form990PartVIISectionAGrp/PersonNm13Cecilia Bridge
IRS990/Form990PartVIISectionAGrp/PersonNm14Titian Burris
IRS990/Form990PartVIISectionAGrp/PersonNm15Jim Campbell
IRS990/Form990PartVIISectionAGrp/PersonNm16David Carr
IRS990/Form990PartVIISectionAGrp/PersonNm17Ken Chambers
IRS990/Form990PartVIISectionAGrp/PersonNm18Jeff Click
IRS990/Form990PartVIISectionAGrp/PersonNm19Harlen Core
IRS990/Form990PartVIISectionAGrp/PersonNm20Gina Cox
IRS990/Form990PartVIISectionAGrp/PersonNm21Kurt Dinnes
IRS990/Form990PartVIISectionAGrp/PersonNm22Todd Ehlers
IRS990/Form990PartVIISectionAGrp/PersonNm23Aaron Evans

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.$2.97$0.05$2.92$1.27$1.16$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.85$0.06$2.79$1.12$1.16$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.86$0.04$2.82$0.85$0.84$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.06$2.84$0.63$0.51$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.78$0.05$2.72$0.78$0.65$0.13
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.08$2.59$0.68$0.78$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.81$0.11$2.70$1.11$1.17$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.97$0.21$2.75$0.56$0.63$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.98$0.16$2.83$0.64$0.58$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.11$0.34$2.77$0.57$0.55$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.92$0.17$2.76$0.49$0.59$0.10
2013Summary only. Only limited summary data is available for this year.$3.05$0.20$2.86$0.49$0.46$0.03
2012Summary only. Only limited summary data is available for this year.$3.07$0.24$2.83$0.80$0.67$0.12
2011Summary only. Only limited summary data is available for this year.$3.01$0.31$2.70$0.62$0.76$0.15