Civic Intelligence

Fab Owners Association

990 • Fiscal year 2017 • EIN 81-0667666

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

10251 Parlett PlaceCupertino, CA 95014-2016

(408) 253-2449

Siviq Scores

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

Liabilities / Assets

87th percentile

0.51x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

0.93x

Higher debt load relative to revenue than 96% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

1st percentile

-119%

Higher net margin than 1% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

100th percentile

$476,819

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 111.9% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

13th percentile

-13%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-1.3%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$770,203

Down $116,051 (-13%) from 2016

Net Assets

Down

$375,517

Down $507,202 (-57%) from 2016

Liabilities

Up

$394,686

Up $391,151 (+11065%) from 2016

Revenue

Down

$426,264

Down $5,497 (-1.3%) from 2016

Expenses

Up

$933,466

Up $452,592 (+94%) from 2016

Net Income

Down

-$507,202

Down $458,089 (-933%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $515,861Liabilities 2010: $10,614Net Assets 2010: $505,2472010Assets 2011: $736,541Liabilities 2011: $222Net Assets 2011: $736,3192011Assets 2012: $957,379Liabilities 2012: $216Net Assets 2012: $957,1632012Assets 2013: $968,330Liabilities 2013: $271Net Assets 2013: $968,0592013Assets 2014: $971,061Liabilities 2014: $3,981Net Assets 2014: $967,0802014Assets 2015: $1,012,436Liabilities 2015: $80,604Net Assets 2015: $931,8322015Assets 2016: $886,254Liabilities 2016: $3,535Net Assets 2016: $882,7192016Assets 2017: $770,203Liabilities 2017: $394,686Net Assets 2017: $375,5172017

Highlighted filing

2017

Assets$770,203
Liabilities$394,686
Net Assets$375,517

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2010: $217,6512010Revenue 2011: $536,320Expenses 2011: $305,249Net Income 2011: $231,0712011Expenses 2012: $347,8592012Revenue 2013: $501,285Expenses 2013: $423,972Net Income 2013: $77,3132013Revenue 2014: $487,665Expenses 2014: $508,961Net Income 2014: -$21,2962014Revenue 2015: $543,048Expenses 2015: $607,196Net Income 2015: -$64,1482015Revenue 2016: $431,761Expenses 2016: $480,874Net Income 2016: -$49,1132016Revenue 2017: $426,264Expenses 2017: $933,466Net Income 2017: -$507,2022017

Highlighted filing

2017

Revenue$426,264
Expenses$933,466
Net Income-$507,202
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$808,405
Mission and Program Overview

Mission

The association was formed to improve the conditions of the semiconductor manufacturing industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$831,132$770,004▼ $61,128
Rtn Earn Endowment Incm Other Fnds$882,719$375,517▼ $507,202
Accounts Receivable$44,620--
Cash and Non-Interest-Bearing Accounts$8,975--
Land, Buildings, and Equipment, Net$1,013--
Prepaid Expenses and Deferred Charges$315$199▼ $116
Total Assets$886,254$770,203▼ $116,051
Other Assets Total$199--
Liabilities
Accounts Payable and Accrued Expenses$35$374,976▲ $374,941
Other Liabilities$3,500$19,710▲ $16,210
Total Liabilities$3,535$394,686▲ $391,151
Net Assets / Fund Balance
Total Net Assets Fund Balance$882,719$375,517▼ $507,202
Total Liabilities and Net Assets / Fund Balance$886,254$770,203▼ $116,051
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lt GuttadauroExec Director Emeritus & TreaFT$476,819-$476,819
Lt GuttadauroExec Director Emeritus & Treasurer-$200,984$275,835$476,819
Joseph ArdiniSecretaryPT$126,603-$126,603

Board Members and Trustees

NameTitle
Ariel MeyuhasAdvisory Directordirector
Lloyd WetzelAlternate Director
Dale MillerDirector
John SpicerDirector
Kathy ClevengerDirector
Tom SalmonExecutive Director

Highest Paid Contractors

ContractorServicesLocationCompensation
SemiManagement3081 Zanker Road, San Jose, CA 95134$120,250
Revenue and Support

Revenue Composition

Contributions and Grants
$402,125
Program Service Revenue
$0
Investment Income
$24,139
Other Revenue
$0
Change in Net Assets
$-507,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$691,302
Other Expenses$199,200
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$311,388$286,319-$597,707
Fees for Services Management-$120,250-$120,250
Other Salaries and Wages$22,213$22,213-$44,426
Benefits to Members$32,964--$32,964
Payroll Taxes$15,797$14,609-$30,406
Other Expenses$2,612$27,370-$27,370
Other Employee Benefits$9,748$9,015-$18,763
Travel$10,250$2,562-$12,812
Grants to Domestic Orgs$10,000--$10,000
Fees for Services Legal-$9,485-$9,485
Advertising$7,968--$7,968
Information Technology$5,977--$5,977
Occupancy$2,372$2,371-$4,743
Fees for Services Accounting-$2,030-$2,030
Insurance-$1,653-$1,653
Office Expenses-$1,100-$1,100
All Other Expenses-$622-$622
Depreciation Depletion$127$127-$254
Total Functional Expenses$431,416$502,050$0$933,466
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
SEMI FoundationSan Jose, CA501c6To support SEMIs educational work$10,000
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Wafer Foundry Services IncEntity Owned by Exec DirectorExtinguishment of DebtNo$27,370
Michael GuttadauroChild of Exec DirectorIt ServicesNo$3,450
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$19,710
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Management duties delegation Part VI line 3

On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017.

Members or stockholder classes and rights Part VI line 6

As a business league under 501(c)(6) the Association has members and associate members who join the Association.

Member election for additional members Part VI line 7A

The Association is based on membership. Members of the Assocation may be elected to the governing board; associate members are not allowed to be elected to the board.

Form 990 governing body review Part VI line 11

The Form 990 is reviewed by the Executive Director Emeritus prior to filing. Members of the Governing Board are notified the Form 990 is available for review.

Conflict of interest policy compliance Part VI line 12C

To ensure the Assocation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining. Also whether partnerships, joint ventures, and arrangements with management organizations conform to the Assocations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Outside advisors may be used to conduct the reviews.

CEO executive director top management comp Part VI line 15A

A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.

Other officer or key employee compensation Part VI line 15B

A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.

Governing documents etc available to public Part VI line 19

The documents are available for for inspection at the organizations offices based on receipt of a written request. No requests for inspection were received during the period covered by this filing.

Filing and Contact Details

Filer

Filer Name
Fab Owners Association
EIN
81-0667666
Address
10251 PARLETT PLACE, CUPERTINO, CA 95014-2016

Signing Officer

Name
Lt Guttadauro
Title
Exec Director E
Phone
4082532449
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lt Guttadauro
Formed
2004
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
0

Preparer

Firm
Bryan D Copas CPA A Prof Corp
Address
631 Del Monte Drive, Hollister, CA 95023-7213
Preparer
Bryan D Copas
Phone
8316350197
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017. Additionally, FOA agreed to transfers all assets to SEMI on or around December 31, 2017.

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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt039607
IRS990/PYContributionsGrantsAmt0417909
IRS990/PYGrantsAndSimilarPaidAmt042000
IRS990/PYInvestmentIncomeAmt013852
IRS990/PYOtherExpensesAmt097975
IRS990/PYRevenuesLessExpensesAmt0-49113
IRS990/PYSalariesCompEmpBnftPaidAmt0301292
IRS990/PYTotalExpensesAmt0480874
IRS990/PYTotalRevenueAmt0431761
IRS990/ReconcilationRevenueExpnssAmt0-507202
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0402125
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0882719
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0375517
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0831132
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0770004
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Bank Overdraft
IRS990ScheduleD/TotalLiabilityAmt019710
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c6
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0To support SEMIs educational work
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SEMI Foundation
IRS990ScheduleI/RecipientTable/RecipientEIN0300155873
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt03081 Zanker Road
IRS990ScheduleI/RecipientTable/USAddress/CityNm0San Jose
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd095134
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Checks written
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0200984
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount019042
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0256793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LT GUTTADAURO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXEC DIRECTOR EMERITUS & TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0476819
IRS990ScheduleJ/SeverancePaymentInd0true
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WAFER FOUNDRY SERVICES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MICHAEL GUTTADAURO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY OWNED BY EXEC DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CHILD OF EXEC DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt027370
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13450
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Extinguishment of Debt
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1IT SERVICES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As a business league under 501(c)(6) the Association has members and associate members who join the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Association is based on membership. Members of the Assocation may be elected to the governing board; associate members are not allowed to be elected to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 is reviewed by the Executive Director Emeritus prior to filing. Members of the Governing Board are notified the Form 990 is available for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4To ensure the Assocation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms length bargaining. Also whether partnerships, joint ventures, and arrangements with management organizations conform to the Assocations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Outside advisors may be used to conduct the reviews.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A voting member of the governing board who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. A voting member of any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association for services is precluded from voting on matters pertaining to that members compensation. No voting member of the governing board or any committee whose jurisdiction includes compensation matters and who receives compensation, directly or indirectly, from the Association, either individually or collectively, is prohibited from providing information to any committee regarding compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The documents are available for for inspection at the organizations offices based on receipt of a written request. No requests for inspection were received during the period covered by this filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8On June 26, 2016, the organization contracted with Semiconductor Equipment and Materials International (SEMI) for SEMI to manage Fab Owners Association (FOA) beginning January 1, 2017. Additionally, FOA agreed to transfers all assets to SEMI on or around December 31, 2017.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Cessation of or significant change to any program service Part III line 3
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0886254
IRS990/TotalAssetsEOYAmt0770203
IRS990/TotalAssetsGrp/BOYAmt0886254
IRS990/TotalAssetsGrp/EOYAmt0770203
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0402125
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0502050
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0431416
IRS990/TotalFunctionalExpensesGrp/TotalAmt0933466
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03535
IRS990/TotalLiabilitiesEOYAmt0394686
IRS990/TotalLiabilitiesGrp/BOYAmt03535
IRS990/TotalLiabilitiesGrp/EOYAmt0394686
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0882719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375517
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0431416
IRS990/TotalReportableCompFromOrgAmt0603422
IRS990/TotalRevenueGrp/ExclusionAmt024139
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0426264
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0886254
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0770203
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02562
IRS990/TravelGrp/ProgramServicesAmt010250
IRS990/TravelGrp/TotalAmt012812
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.waferfabs.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LT GUTTADAURO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR E
ReturnHeader/BusinessOfficerGrp/PhoneNum04082532449
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAB OWNERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FABO
ReturnHeader/Filer/EIN0810667666
ReturnHeader/Filer/USAddress/AddressLine1Txt010251 PARLETT PLACE
ReturnHeader/Filer/USAddress/CityNm0CUPERTINO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd0950142016
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C44290323D0454F0C9DCAF95433DD919B1F56E39
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C44290323D0454F0C9DCAF95433DD919B1F56E39
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId07703032018318intfik5
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-14
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.32.133.104
ReturnHeader/FilingSecurityInformation/IPDt02018-11-14
ReturnHeader/FilingSecurityInformation/IPTm020:20:31
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431994776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bryan D Copas CPA A Prof Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0631 Del Monte Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hollister
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA

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