Civic Intelligence

Timber Framers Guild Inc.

990 • Fiscal year 2018 • EIN 81-4201896

Apr 01, 2017 to Mar 31, 2018 • Filed on Nov 21, 2018

849 N 3rd AvePhoenix, AZ 85003

(360) 746-6571

Siviq Scores

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

Liabilities / Assets

86th percentile

0.55x

Higher debt load relative to assets than 86% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.16x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

6th percentile

-31%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

313%

Faster revenue growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$235,480

Down $106,465 (-31%) from 2017

Net Assets

Down

$106,307

Down $94,079 (-47%) from 2017

Liabilities

Down

$129,173

Down $12,386 (-8.7%) from 2017

Revenue

Up

$817,628

Up $619,617 (+313%) from 2017

Expenses

Up

$911,707

Up $747,899 (+457%) from 2017

Net Income

Down

-$94,079

Down $128,282 (-375%) from 2017

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $341,945Liabilities 2017: $141,559Net Assets 2017: $200,3862017Assets 2018: $235,480Liabilities 2018: $129,173Net Assets 2018: $106,3072018Assets 2019: $274,434Liabilities 2019: $105,215Net Assets 2019: $169,2192019Assets 2020: $286,610Liabilities 2020: $136,639Net Assets 2020: $149,9712020Assets 2021: $541,345Liabilities 2021: $169,733Net Assets 2021: $371,6122021Assets 2022: $545,591Liabilities 2022: $169,748Net Assets 2022: $375,8432022Assets 2023: $650,262Liabilities 2023: $174,299Net Assets 2023: $475,9632023Assets 2024: $500,718Liabilities 2024: $268,868Net Assets 2024: $231,8502024Assets 2025: $411,798Liabilities 2025: $259,081Net Assets 2025: $152,7172025

Highlighted filing

2018

Assets$235,480
Liabilities$129,173
Net Assets$106,307

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $198,011Expenses 2017: $163,808Net Income 2017: $34,2032017Revenue 2018: $817,628Expenses 2018: $911,707Net Income 2018: -$94,0792018Revenue 2019: $800,609Expenses 2019: $737,697Net Income 2019: $62,9122019Revenue 2020: $924,325Expenses 2020: $943,573Net Income 2020: -$19,2482020Revenue 2021: $707,392Expenses 2021: $485,751Net Income 2021: $221,6412021Revenue 2022: $620,579Expenses 2022: $616,348Net Income 2022: $4,2312022Revenue 2023: $1,026,782Expenses 2023: $926,662Net Income 2023: $100,1202023Revenue 2024: $1,084,752Expenses 2024: $1,332,993Net Income 2024: -$248,2412024Revenue 2025: $1,240,554Expenses 2025: $1,319,687Net Income 2025: -$79,1332025

Highlighted filing

2018

Revenue$817,628
Expenses$911,707
Net Income-$94,079
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Nov 21, 2018
Return Version
2017v2.3
Gross Receipts
$834,478
Mission and Program Overview

Mission

Active since the 1980s, the guild advances timber framing and enriches our community through research, education, and industry. Through our programming, we support sustainable communities, jobs creation, effective infrastructure, and responsible consumption.

The guild is a non-profit organized for educational purposes to provide training programs for timber framers, disseminate information about timber framing and timber frame building design, display the art of timber framing to the public, and serve as a general center of timber framing information for the professional and general public alike.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$287,159$193,545▼ $93,614
Inventories for Sale or Use$17,021$16,087▼ $934
Prepaid Expenses and Deferred Charges$5,587$15,618▲ $10,031
Accounts Receivable$32,178$10,230▼ $21,948
Total Assets$341,945$235,480▼ $106,465
Liabilities
Deferred Revenue$140,170$119,792▼ $20,378
Accounts Payable and Accrued Expenses$1,389$9,381▲ $7,992
Total Liabilities$141,559$129,173▼ $12,386
Net Assets / Fund Balance
Unrestricted Net Assets$200,386$86,255▼ $114,131
Temporarily Rstr Net Assets-$20,052-
Total Net Assets Fund Balance$200,386$106,307▼ $94,079
Total Liabilities and Net Assets / Fund Balance$341,945$235,480▼ $106,465
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael CubaPresident
Brenda BakerDirector
Bill KeirTrustee
Dana SouthworthTrustee
Eric MorleyTrustee
Jonathan OrpinTrustee
Stephen MorrisonTrustee
Steve ThomasTrustee
Andrea WarchaizerClerk
James MageePast Preside
Steve LawrenceTreasurer
Autumn PetersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$280,237
Program Service Revenue
$519,720
Investment Income
$0
Other Revenue
$17,671
All Other Contributions
$40,480
Change in Net Assets
$-94,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$638,396
Salaries, Compensation, and Employee Benefits$273,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$250,829-$250,829
Conferences and Meetings$161,140--$161,140
All Other Expenses$15,229$58,568-$73,797
Fees for Services Management-$48,829-$48,829
Payroll Taxes-$22,482-$22,482
Occupancy-$18,970-$18,970
Other Expenses$61,271$17,826-$17,826
Fees for Services Legal-$14,498-$14,498
Insurance-$8,835-$8,835
Fees for Services Accounting-$5,370-$5,370
Office Expenses-$2,759-$2,759
Information Technology-$1,376-$1,376
Interest-$50-$50
Total Functional Expenses$441,952$469,755$0$911,707
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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, Page 6, Part VI, Line 6

The guild has members who pay annual dues.

Form 990, Page 6, Part VI, Line 7A

The guild members vote for the board of directors.

Form 990, Page 6, Part VI, Line 7B

The guild members vote on any bylaw changes before they are implemented.

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

The president and treasurer of the organization will review the form 990 before filing.

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

The board of directors generally base the executive director compensation on previous salary paid and current anticipated budget constraints.

Form 990, Page 6, Part VI, Line 18

Yearly financials are available in the guild newsletter.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available on their website.

Filing and Contact Details

Filer

Filer Name
Timber Framers Guild Inc
EIN
81-4201896
Address
849 N 3RD AVE, PHOENIX, AZ 85003

Signing Officer

Name
Steve Lawrence
Title
Treasurer
Signed
2018-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Cuba
Formed
2016
Legal Domicile
Az
Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

Firm
Lynn C Rust CPA Pc
Address
217R OLD HOMESTEAD HWY, SWANZEY, NH 03446-2121
Preparer
Lynn C Rust CPA
Phone
6033586565
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The guild is a non-profit organized for educational purposes to provide training programs for timber framers, disseminate information about timber framing and timber frame building design, display the art of timber framing to the public, and serve as a general center of timber framing information for the professional and general public alike.

Form 990, Page 2, Part III, Line 4D

Membership development, apprenticeship program

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IRS990/MissionDesc0THE GUILD IS A NON-PROFIT ORGANIZED FOR EDUCATIONAL PURPOSES TO PROVIDE TRAINING PROGRAMS FOR TIMBER FRAMERS, DISSEMINATE INFORMATION ABOUT TIMBER FRAMING AND TIMBER FRAME BUILDING DESIGN, DISPLAY THE ART OF TIMBER FRAMING TO THE PUBLIC, AND SERVE AS A GENERAL CENTER OF TIMBER FRAMING INFORMATION FOR THE PROFESSIONAL AND GENERAL PUBLIC ALIKE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GUILD IS A NON-PROFIT ORGANIZED FOR EDUCATIONAL PURPOSES TO PROVIDE TRAINING PROGRAMS FOR TIMBER FRAMERS, DISSEMINATE INFORMATION ABOUT TIMBER FRAMING AND TIMBER FRAME BUILDING DESIGN, DISPLAY THE ART OF TIMBER FRAMING TO THE PUBLIC, AND SERVE AS A GENERAL CENTER OF TIMBER FRAMING INFORMATION FOR THE PROFESSIONAL AND GENERAL PUBLIC ALIKE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP DEVELOPMENT, APPRENTICESHIP PROGRAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GUILD HAS MEMBERS WHO PAY ANNUAL DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GUILD MEMBERS VOTE FOR THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GUILD MEMBERS VOTE ON ANY BYLAW CHANGES BEFORE THEY ARE IMPLEMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PRESIDENT AND TREASURER OF THE ORGANIZATION WILL REVIEW THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS GENERALLY BASE THE EXECUTIVE DIRECTOR COMPENSATION ON PREVIOUS SALARY PAID AND CURRENT ANTICIPATED BUDGET CONSTRAINTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7YEARLY FINANCIALS ARE AVAILABLE IN THE GUILD NEWSLETTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE ON THEIR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0817628
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IRS990/USAddress/AddressLine1Txt065 SOUTH MAIN ST
IRS990/USAddress/CityNm0STOCKTON
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IRS990/WebsiteAddressTxt0WWW.TFGUILD.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE LAWRENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TIMBER FRAMERS GUILD INC
ReturnHeader/Filer/BusinessNameControlTxt0TIMB
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ReturnHeader/Filer/USAddress/AddressLine1Txt0849 N 3RD AVE
ReturnHeader/Filer/USAddress/CityNm0PHOENIX
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D04557CE9A306CCDA4223DC7EA97EB14506314E5
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.20.171.72
ReturnHeader/FilingSecurityInformation/IPDt02019-02-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm014:58:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020476947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LYNN C RUST CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0217R OLD HOMESTEAD HWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SWANZEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0034462121
ReturnHeader/PreparerPersonGrp/PhoneNum06033586565
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LYNN C RUST CPA
ReturnHeader/ReturnTs02019-02-12T14:58:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-04-01
ReturnHeader/TaxPeriodEndDt02018-03-31
ReturnHeader/TaxYr02017

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