Civic Intelligence

Electrical Workers Local 520 Building Corporation

990 • Fiscal year 2017 • EIN 74-6060574

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 26, 2018

Organization ProfileN/A
4818 E Ben White Blvd No 300Austin, TX 78741

(512) 326-3650

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2017

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

13th percentile

-5.5%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$1,430,332

Down $83,295 (-5.5%) from 2016

Net Assets

Down

$1,400,224

Down $81,164 (-5.5%) from 2016

Liabilities

Down

$30,108

Down $2,131 (-6.6%) from 2016

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Down

-$81,164

Down $172,289 (-189%) from 2016

Expenses

Flat

$0

Flat from 2016

Net Income

Down

-$81,164

Down $172,289 (-189%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,628,245Liabilities 2010: $16,040Net Assets 2010: $1,612,2052010Assets 2011: $1,564,595Liabilities 2011: $11,979Net Assets 2011: $1,552,6162011Assets 2012: $1,494,520Liabilities 2012: $18,672Net Assets 2012: $1,475,8482012Assets 2013: $1,432,767Liabilities 2013: $19,379Net Assets 2013: $1,413,3882013Assets 2014: $1,464,902Liabilities 2014: $19,378Net Assets 2014: $1,445,5242014Assets 2015: $1,417,940Liabilities 2015: $19,378Net Assets 2015: $1,398,5622015Assets 2016: $1,513,627Liabilities 2016: $32,239Net Assets 2016: $1,481,3882016Assets 2017: $1,430,332Liabilities 2017: $30,108Net Assets 2017: $1,400,2242017Assets 2018: $1,413,796Liabilities 2018: $31,695Net Assets 2018: $1,382,1012018Assets 2019: $1,334,661Liabilities 2019: $10,357Net Assets 2019: $1,324,3042019Assets 2020: $1,249,087Liabilities 2020: $11,077Net Assets 2020: $1,238,0102020Assets 2021: $1,209,079Liabilities 2021: $14,069Net Assets 2021: $1,195,0102021Assets 2022: $1,083,940Liabilities 2022: $14,996Net Assets 2022: $1,068,9442022Assets 2023: $973,438Liabilities 2023: $14,996Net Assets 2023: $958,4422023Assets 2024: $861,398Liabilities 2024: $18,057Net Assets 2024: $843,3412024

Highlighted filing

2017

Assets$1,430,332
Liabilities$30,108
Net Assets$1,400,224
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$0-$100K-$200KExpenses 2010: $02010Expenses 2011: $02011Expenses 2012: $02012Revenue 2013: -$62,460Expenses 2013: $0Net Income 2013: -$62,4602013Revenue 2014: $32,136Expenses 2014: $0Net Income 2014: $32,1362014Revenue 2015: -$46,962Expenses 2015: $0Net Income 2015: -$46,9622015Revenue 2016: $91,125Expenses 2016: $0Net Income 2016: $91,1252016Revenue 2017: -$81,164Expenses 2017: $0Net Income 2017: -$81,1642017Revenue 2018: -$18,123Expenses 2018: $0Net Income 2018: -$18,1232018Revenue 2019: -$57,797Expenses 2019: $0Net Income 2019: -$57,7972019Revenue 2020: -$86,294Expenses 2020: $0Net Income 2020: -$86,2942020Revenue 2021: -$43,000Expenses 2021: $0Net Income 2021: -$43,0002021Revenue 2022: -$126,066Expenses 2022: $0Net Income 2022: -$126,0662022Revenue 2023: -$110,502Expenses 2023: $0Net Income 2023: -$110,5022023Revenue 2024: -$112,654Expenses 2024: $0Net Income 2024: -$112,6542024

Highlighted filing

2017

Revenue-$81,164
Expenses$0
Net Income-$81,164
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 26, 2018
Return Version
2017v2.3
Gross Receipts
$325,047
Mission and Program Overview

Mission

The primary exempt purpose of the building corporation is to own and manage the building property for ibew local union 520.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$2,690,890$2,690,890→ $0
Land, Buildings, and Equipment, Net$1,405,139$1,307,794▼ $97,345
Cash and Non-Interest-Bearing Accounts$108,488$122,538▲ $14,050
Cap Stk Tr Prin Current Funds$22,500$22,500→ $0
Rtn Earn Endowment Incm Other Fnds$-1,232,002$-1,313,166▼ $81,164
Total Assets$1,513,627$1,430,332▼ $83,295
Liabilities
Other Liabilities$32,239$30,108▼ $2,131
Total Liabilities$32,239$30,108▼ $2,131
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,481,388$1,400,224▼ $81,164
Total Liabilities and Net Assets / Fund Balance$1,513,627$1,430,332▼ $83,295

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$891,461$1,836,992$2,728,453
Buildings$263,471$320,667$584,138
Land$152,862-$152,862
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeOtherTotal
Matthew FriestmanBusiness Mgr/financial SecretaryPT$117,619$117,619
Lane PricePresident-$63,201$63,201
Chris WagnerFin Sec/business Mgr Thru 1/17PT$1,939$1,939
Dennis JordanVice President-$1,921$1,921
Ben BrennemanRecording Secretary-$663$663
James BricenoTreasurer-$294$294
Mark SherrellTreasurer Thru 1/17-$110$110
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-81,164
Change in Net Assets
$-81,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rental Security Deposits$30,096
General Fund Payable$12
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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

“Operational expenditures must be approved by either the local union membership or by the board of directors.”

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

“The 990 is sent to the local union's office where it is reviewed by the governing body before it is filed.”

Form 990, Part VI, Section C, Line 19

“All forms are available for inspection in person.”

Filing and Contact Details

Filer

Filer Name
Electrical Workers Local 520
EIN
74-6060574
Phone
5123263650
Address
4818 E BEN WHITE BLVD NO 300, AUSTIN, TX 78741

Signing Officer

Name
Lane Price
Title
President
Phone
5123263650
Signed
2018-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lane Price
Formed
1953
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Atchley & Associates Llp
Address
1005 LA POSADA DRIVE, AUSTIN, TX 78752
Preparer
Renae Duncan
Phone
5123462086
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“MODIFIED CASH”

FORM 990, PART XII, LINE 2C:

“The oversight policies and selection of an independent accountant by the audit committee has not changed since prior year. The committee that assumes responsiblility for the oversight of the audit did not change the oversight process from prior year.”

Financial Statement Notes

PART X, LINE 2:

“The local and building corporation have adopted fasb asc 740-10, accounting for uncertainty in income taxes. That standard prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in financial statements. It also provides guidance for de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Management and the plan administrator believe the organizations are no longer subject to income tax examinations for years prior to 2014.”

Raw XML Appendix355 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/Form990PartVIISectionAGrp/TitleTxt1FIN SEC/BUSINESS MGR THRU 1/17
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL AND BUILDING CORPORATION HAVE ADOPTED FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THAT STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. MANAGEMENT AND THE PLAN ADMINISTRATOR BELIEVE THE ORGANIZATIONS ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATIONAL EXPENDITURES MUST BE APPROVED BY EITHER THE LOCAL UNION MEMBERSHIP OR BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS SENT TO THE LOCAL UNION'S OFFICE WHERE IT IS REVIEWED BY THE GOVERNING BODY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL FORMS ARE AVAILABLE FOR INSPECTION IN PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MODIFIED CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE OVERSIGHT POLICIES AND SELECTION OF AN INDEPENDENT ACCOUNTANT BY THE AUDIT COMMITTEE HAS NOT CHANGED SINCE PRIOR YEAR. THE COMMITTEE THAT ASSUMES RESPONSIBLILITY FOR THE OVERSIGHT OF THE AUDIT DID NOT CHANGE THE OVERSIGHT PROCESS FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
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ReturnHeader/ReturnTs02018-06-26T15:13:04-05:00
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ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$1,430,332
Liabilities
$30,108
Net assets
$1,400,224
Revenue
-$81,164
Expenses
$0
Net income
-$81,164
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.84$0.11$0.00$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.01$0.96$0.11$0.00$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.07$0.13$0.00$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.21$0.01$1.20$0.04$0.00$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$0.09$0.00$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$0.06$0.00$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.38$0.02$0.00$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.03$1.40$0.08$0.00$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$0.09$0.00$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.02$1.40$0.05$0.00$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.02$1.45$0.03$0.00$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.43$0.02$1.41$0.06$0.00$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.02$1.48$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.01$1.55$0.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.02$1.61$0.00