Civic Intelligence

Electrical Workers Local 520 Building Corporation

990 • Fiscal year 2023 • EIN 74-6060574

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileN/A
4818 E Ben White Blvd 300Austin, TX 78741

(512) 326-3650

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

88th percentile

$138,173

Higher top officer pay than 88% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2023

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2023 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

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

Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets67th percentile

Assets

Down

$973,438

Down $110,502 (-10%) from 2022

Net Assets

Down

$958,442

Down $110,502 (-10%) from 2022

Liabilities

Flat

$14,996

Flat from 2022

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin100th percentile

Revenue

Up

-$110,502

Up $15,564 (+12%) from 2022

Expenses

Flat

$0

Flat from 2022

Net Income

Up

-$110,502

Up $15,564 (+12%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2023

Assets$973,438
Liabilities$14,996
Net Assets$958,442
Open 2023 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

2023

Revenue-$110,502
Expenses$0
Net Income-$110,502
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$332,212
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$2,887,093$2,887,093→ $0
Land, Buildings, and Equipment, Net$1,036,296$908,884▼ $127,412
Cash and Non-Interest-Bearing Accounts$47,644$64,554▲ $16,910
Cap Stk Tr Prin Current Funds$22,500$22,500→ $0
Rtn Earn Endowment Incm Other Fnds$-1,840,649$-1,951,151▼ $110,502
Total Assets$1,083,940$973,438▼ $110,502
Liabilities
Other Liabilities$14,996$14,996→ $0
Total Liabilities$14,996$14,996→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,068,944$958,442▼ $110,502
Total Liabilities and Net Assets / Fund Balance$1,083,940$973,438▼ $110,502

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$445,690$2,380,572$2,826,262
Buildings$175,850$408,288$584,138
Equipment$134,482$161,484$295,966
Land$152,862-$152,862
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Ben BrennemanFinancial Sec/business MgrPT$138,173$138,173
Kasey LansanganPresident-$125,573$125,573
Jonathan MurrayVice President as of Oct. 2023-$117,963$117,963
Marc PendletonVice President Until Sept. 2023-$85,762$85,762
Elizabeth BrinkRecording Secretary-$5,039$5,039
James BricenoTreasurer-$2,705$2,705
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-110,502
Change in Net Assets
$-110,502
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$13,571
Due to Related Parties$1,425
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
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 300, AUSTIN, TX 78741

Signing Officer

Name
Kasey Lansangan
Title
President
Phone
5123263650
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kasey Lansangan
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, plan, and building corporation have adopted financial accounting standards board (fasb) accounting standards codification (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 2020.”

Raw XML Appendix346 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/TitleTxt0RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1FINANCIAL SEC/BUSINESS MGR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT UNTIL SEPT. 2023
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT AS OF OCT. 2023
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENTAL SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED PARTIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL, PLAN, AND BUILDING CORPORATION HAVE ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (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 2020.
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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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$973,438
Liabilities
$14,996
Net assets
$958,442
Revenue
-$110,502
Expenses
$0
Net income
-$110,502
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