Civic Intelligence

Local 354 Building Association

990 • Fiscal year 2016 • EIN 74-2443113

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 25, 2017

2100 South 3400 WestSalt Lake City, UT 84119

(801) 972-9354

Siviq Scores

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

Liabilities / Assets

84th percentile

0.86x

Higher debt load relative to assets than 84% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

6.40x

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

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Net Margin

11th percentile

-67%

Higher net margin than 11% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

65th percentile

$115,646

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 59.2% of source-year revenue.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2016

Asset Growth

19th percentile

-4.3%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

0.3%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,451,749

Down $65,894 (-4.3%) from 2015

Net Assets

Down

$200,401

Down $130,029 (-39%) from 2015

Liabilities

Up

$1,251,348

Up $64,135 (+5.4%) from 2015

Revenue

Up

$195,511

Up $620 (+0.3%) from 2015

Expenses

Up

$325,540

Up $48,026 (+17%) from 2015

Net Income

Down

-$130,029

Down $47,406 (-57%) from 2015

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 2010: $1,852,254Liabilities 2010: $1,438,886Net Assets 2010: $413,3682010Assets 2011: $1,774,417Liabilities 2011: $1,309,793Net Assets 2011: $464,6242011Assets 2012: $1,647,423Liabilities 2012: $1,165,414Net Assets 2012: $482,0092012Assets 2013: $1,552,596Liabilities 2013: $1,063,461Net Assets 2013: $489,1352013Assets 2014: $1,584,945Liabilities 2014: $1,171,892Net Assets 2014: $413,0532014Assets 2015: $1,517,643Liabilities 2015: $1,187,213Net Assets 2015: $330,4302015Assets 2016: $1,451,749Liabilities 2016: $1,251,348Net Assets 2016: $200,4012016Assets 2017: $1,400,921Liabilities 2017: $0Net Assets 2017: $1,400,9212017Assets 2018: $1,366,914Liabilities 2018: $0Net Assets 2018: $1,366,9142018Assets 2019: $1,293,049Liabilities 2019: $0Net Assets 2019: $1,293,0492019Assets 2020: $1,239,619Liabilities 2020: $0Net Assets 2020: $1,239,6192020Assets 2021: $1,326,966Liabilities 2021: $0Net Assets 2021: $1,326,9662021Assets 2022: $1,357,986Liabilities 2022: $0Net Assets 2022: $1,357,9862022Assets 2023: $2,387,388Liabilities 2023: $0Net Assets 2023: $2,387,3882023Assets 2024: $3,016,214Liabilities 2024: $0Net Assets 2024: $3,016,2142024

Highlighted filing

2016

Assets$1,451,749
Liabilities$1,251,348
Net Assets$200,401

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $260,6952010Expenses 2011: $240,5922011Revenue 2012: $291,009Expenses 2012: $273,624Net Income 2012: $17,3852012Revenue 2013: $275,721Expenses 2013: $268,595Net Income 2013: $7,1262013Revenue 2014: $194,911Expenses 2014: $270,993Net Income 2014: -$76,0822014Revenue 2015: $194,891Expenses 2015: $277,514Net Income 2015: -$82,6232015Revenue 2016: $195,511Expenses 2016: $325,540Net Income 2016: -$130,0292016Revenue 2017: $194,910Expenses 2017: $245,120Net Income 2017: -$50,2102017Revenue 2018: $214,212Expenses 2018: $248,219Net Income 2018: -$34,0072018Revenue 2019: $141,996Expenses 2019: $215,861Net Income 2019: -$73,8652019Revenue 2020: $136,038Expenses 2020: $189,468Net Income 2020: -$53,4302020Revenue 2021: $265,196Expenses 2021: $177,849Net Income 2021: $87,3472021Revenue 2022: $263,944Expenses 2022: $232,924Net Income 2022: $31,0202022Revenue 2023: $1,264,591Expenses 2023: $235,189Net Income 2023: $1,029,4022023Revenue 2024: $926,645Expenses 2024: $297,819Net Income 2024: $628,8262024

Highlighted filing

2016

Revenue$195,511
Expenses$325,540
Net Income-$130,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 25, 2017
Return Version
2016v3.0
Gross Receipts
$195,511
Mission and Program Overview

Mission

TO HOLD TITLE TO PROPERTY, COLLECT INCOME FROM THAT PROPERTY, AND REMIT ALL INCOME TO AN ORGANIZATION EXEMPT UNDER SECTION 501 (c)(5).

To hold title to property, collect income from that property, and remit all income to an organization exempt under section 501(c)(5).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,472,490$1,433,656▼ $38,834
Cash and Non-Interest-Bearing Accounts$45,153$18,093▼ $27,060
Total Assets$1,517,643$1,451,749▼ $65,894
Liabilities
Other Liabilities$1,187,213$1,251,348▲ $64,135
Total Liabilities$1,187,213$1,251,348▲ $64,135
Net Assets / Fund Balance
Unrestricted Net Assets$330,430$200,401▼ $130,029
Total Net Assets Fund Balance$330,430$200,401▼ $130,029
Total Liabilities and Net Assets / Fund Balance$1,517,643$1,451,749▼ $65,894

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$873,535$972,550$1,846,085
Leasehold Improvements$354,401$1,150,268$1,504,669
Land$205,000-$205,000
Equipment$720$96,607$97,327
Compensation and Service Providers

Employees

NameTitleOtherTotal
Russell LamoreauxBus Mngr/fin$115,646$115,646
Steve WoodmanPresident$109,335$109,335
Tyler JuddRecording Se$108,964$108,964
Mike BarneyDispatch/exa$100,843$100,843
Greg DonaldsonExecutive Bo$9,272$9,272
Gary SatterfieldExecutive Bo$6,430$6,430
Jared BrydsonVice Preside$4,189$4,189
Codey LindsayTreasurer$2,959$2,959
Adam ShaheenExecutive Bo$779$779
Dan StuartExecutive Bo$779$779
Gary BeckstrandExecutive Bo$779$779
Jennifer BingmanExecutive Bo$779$779
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$195,511
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-130,029

Audited Revenue Reconciliation

Revenue per Audited Statements
$195,511
Total Revenue per Audited Statements
$195,511
Total Revenue per Form 990
$195,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$325,540
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
Depreciation Depletion---$156,409
Other Expenses---$4,791
All Other Expenses---$4
Total Functional Expenses$0$0$0$325,540

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$325,540
Total Expenses per Audited Statements$325,540
Total Expenses per Form 990$325,540
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Interfund Payables$1,251,348
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed by officers and executive board.

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

Any conflicts of interest are required to be reported.

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

Compensation is provided through related entity - xxx-xx-xxxx. Compensation through that entity is determined in compliance with the local by-laws and/or collective bargaining agreement. By-laws and collective bargaining agreements are voted upon and ratified by the membership.

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

Compensation is provided through related entity - xxx-xx-xxxx. Compensation through that entity is determined in compliance with the local by-laws and/or collective bargaining agreement. By-laws and collective bargaining agreements are voted upon and ratified by the membership.

Form 990, Page 6, Part VI, Line 19

Financial statements are not published to the public. The information reported in the lm-2 can be found on the dol website. Governing documents are also not published to the public.

Filing and Contact Details

Filer

Filer Name
Local 354 Building Association
EIN
74-2443113
Phone
8019729354
Address
2100 SOUTH 3400 WEST, SALT LAKE CITY, UT 84119

Signing Officer

Name
Russell Lamoreaux
Title
Bus Mngr/fincl Sec
Phone
8019729354
Signed
2017-08-25

Organization Details

Principal Officer
Russell Lamoreaux
Voting Board Members
12
Independent Board Members
0
Employees
0

Preparer

Firm
Robison Hill & Co
Address
1366 MURRAY HOLLADAY RD, SALT LAKE CITY, UT 84117-5050
Preparer
Dan R Perez CPA
Phone
8012728045
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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/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY OFFICERS AND EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY CONFLICTS OF INTEREST ARE REQUIRED TO BE REPORTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS PROVIDED THROUGH RELATED ENTITY - XXX-XX-XXXX. COMPENSATION THROUGH THAT ENTITY IS DETERMINED IN COMPLIANCE WITH THE LOCAL BY-LAWS AND/OR COLLECTIVE BARGAINING AGREEMENT. BY-LAWS AND COLLECTIVE BARGAINING AGREEMENTS ARE VOTED UPON AND RATIFIED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS PROVIDED THROUGH RELATED ENTITY - XXX-XX-XXXX. COMPENSATION THROUGH THAT ENTITY IS DETERMINED IN COMPLIANCE WITH THE LOCAL BY-LAWS AND/OR COLLECTIVE BARGAINING AGREEMENT. BY-LAWS AND COLLECTIVE BARGAINING AGREEMENTS ARE VOTED UPON AND RATIFIED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINANCIAL STATEMENTS ARE NOT PUBLISHED TO THE PUBLIC. THE INFORMATION REPORTED IN THE LM-2 CAN BE FOUND ON THE DOL WEBSITE. GOVERNING DOCUMENTS ARE ALSO NOT PUBLISHED TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL NO 354
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR ORG
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SALT LAKE CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0UT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd084119
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0106943
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT.
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IBEW LOCAL NO 354
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01517643
IRS990/TotalAssetsEOYAmt01451749
IRS990/TotalAssetsGrp/BOYAmt01517643
IRS990/TotalAssetsGrp/EOYAmt01451749
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0325540
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01187213
IRS990/TotalLiabilitiesEOYAmt01251348
IRS990/TotalLiabilitiesGrp/BOYAmt01187213
IRS990/TotalLiabilitiesGrp/EOYAmt01251348
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0330430
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0200401
IRS990/TotalOtherCompensationAmt097200
IRS990/TotalProgramServiceRevenueAmt0195511
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195511
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195511
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01517643
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01451749
IRS990/TotReportableCompRltdOrgAmt0363554
IRS990/TransactionWithControlEntInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0330430
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0200401
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02100 SOUTH 3400 WEST
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084119
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.IBEW354.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL LAMOREAUX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MNGR/FINCL SEC
ReturnHeader/BusinessOfficerGrp/PhoneNum08019729354
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL 354 BUILDING ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0742443113
ReturnHeader/Filer/PhoneNum08019729354
ReturnHeader/Filer/USAddress/AddressLine1Txt02100 SOUTH 3400 WEST
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084119
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C4B8BE44EC85136E760CDE313C35B141371A126B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FAF7393A5EA06CD174842510EA8B15778C3000DF
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870328572
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBISON HILL & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01366 MURRAY HOLLADAY RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841175050
ReturnHeader/PreparerPersonGrp/PhoneNum08012728045
ReturnHeader/PreparerPersonGrp/PreparationDt02017-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN R PEREZ CPA
ReturnHeader/ReturnTs02017-08-25T15:33:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.00$3.02$0.93$0.30$0.63
2023Summary only. Only limited summary data is available for this year.$2.39$0.00$2.39$1.26$0.24$1.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.00$1.36$0.26$0.23$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.00$1.33$0.27$0.18$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.14$0.19$0.05
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.00$1.29$0.14$0.22$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.21$0.25$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.19$0.25$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.45$1.25$0.20$0.20$0.33$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$1.19$0.33$0.19$0.28$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.58$1.17$0.41$0.19$0.27$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.55$1.06$0.49$0.28$0.27$0.01
2012Summary only. Only limited summary data is available for this year.$1.65$1.17$0.48$0.29$0.27$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$1.31$0.46$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$1.44$0.41$0.26