Civic Intelligence

Mechanical Contractors Association of Colorado

990 • Fiscal year 2018 • EIN 84-6041458

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 06, 2018

1114 W 7th Ave Ste 250Denver, CO 80204

(303) 757-3956

Siviq Scores

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

Liabilities / Assets

86th percentile

0.56x

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

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.31x

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

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-4.7%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$290,666

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-4.6%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$789,130

Up $107,004 (+16%) from 2017

Net Assets

Down

$350,919

Down $43,895 (-11%) from 2017

Liabilities

Up

$438,211

Up $150,899 (+53%) from 2017

Revenue

Down

$1,423,875

Down $68,087 (-4.6%) from 2017

Expenses

Down

$1,491,013

Down $126,283 (-7.8%) from 2017

Net Income

Up

-$67,138

Up $58,196 (+46%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $491,819Liabilities 2011: $103,885Net Assets 2011: $387,9342011Assets 2012: $549,151Liabilities 2012: $70,655Net Assets 2012: $478,4962012Assets 2013: $629,803Liabilities 2013: $95,141Net Assets 2013: $534,6622013Assets 2014: $708,074Liabilities 2014: $108,774Net Assets 2014: $599,3002014Assets 2015: $727,512Liabilities 2015: $127,584Net Assets 2015: $599,9282015Assets 2016: $717,545Liabilities 2016: $252,023Net Assets 2016: $465,5222016Assets 2017: $682,126Liabilities 2017: $287,312Net Assets 2017: $394,8142017Assets 2018: $789,130Liabilities 2018: $438,211Net Assets 2018: $350,9192018Assets 2019: $841,324Liabilities 2019: $292,094Net Assets 2019: $549,2302019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2018

Assets$789,130
Liabilities$438,211
Net Assets$350,919

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $877,9752011Expenses 2012: $893,1892012Revenue 2013: $1,042,976Expenses 2013: $980,253Net Income 2013: $62,7232013Revenue 2014: $1,163,565Expenses 2014: $1,114,033Net Income 2014: $49,5322014Revenue 2015: $1,296,150Expenses 2015: $1,272,188Net Income 2015: $23,9622015Revenue 2016: $1,260,897Expenses 2016: $1,344,022Net Income 2016: -$83,1252016Revenue 2017: $1,491,962Expenses 2017: $1,617,296Net Income 2017: -$125,3342017Revenue 2018: $1,423,875Expenses 2018: $1,491,013Net Income 2018: -$67,1382018Revenue 2019: $1,701,543Expenses 2019: $1,490,158Net Income 2019: $211,3852019Revenue 2020: $1,885,998Expenses 2020: $1,709,534Net Income 2020: $176,4642020

Highlighted filing

2018

Revenue$1,423,875
Expenses$1,491,013
Net Income-$67,138
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 6, 2018
Return Version
2017v2.3
Gross Receipts
$1,423,875
Mission and Program Overview

Mission

To promote the common interests of the employers and general welfare of the plumbing and pipefitting industry in the state of colorado.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$536,257$559,499▲ $23,242
Cash and Non-Interest-Bearing Accounts$145,215$226,930▲ $81,715
Accounts Receivable$654$2,701▲ $2,047
Total Assets$682,126$789,130▲ $107,004
Liabilities
Other Liabilities$270,457$414,818▲ $144,361
Accounts Payable and Accrued Expenses$16,855$23,393▲ $6,538
Total Liabilities$287,312$438,211▲ $150,899
Net Assets / Fund Balance
Unrestricted Net Assets$390,283$349,394▼ $40,889
Temporarily Rstr Net Assets$4,531$1,525▼ $3,006
Total Net Assets Fund Balance$394,814$350,919▼ $43,895
Total Liabilities and Net Assets / Fund Balance$682,126$789,130▲ $107,004
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
David DaviaExecutive VPPT$290,666$290,666

Board Members and Trustees

NameTitle
Ed BeckerPresident
Charlie LeeDirector
Don AlstrupDirector
Jeremy FaughtDirector
Kevin LaringtonDirector
Larry BellDirector
Mike TrappDirector
Al StoneConsultant
David DaviaExecutive VP/CEO
Todd VonlintelSecretary/tr
Paul DenseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,396,836
Investment Income
$27,039
Other Revenue
$0
Change in Net Assets
$-67,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,491,013
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
Fees for Services Management---$650,980
Conferences and Meetings---$477,787
Fees for Services Lobbying---$57,120
Advertising---$21,804
Other Expenses---$8,269
Fees for Services Legal---$7,258
Fees for Services Accounting---$5,000
Total Functional Expenses$0$0$0$1,491,013
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$63,511
Current Year Nondeductible Lobbying and Political Cost$54,620
Political Expenditures$54,620
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$414,818
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the tax return is provided to the board of directors for review before filing of the return.

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

Annual compliance reviews

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

Salary determined by industry compensation surveys with final approval by the board of directors

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

Review of compensation performed by the board of directors

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mechanical Contractors Association
EIN
84-6041458
Phone
3037573956
Address
1114 W 7TH AVE STE 250, DENVER, CO 80204

Signing Officer

Name
David Davia
Title
Executive VP/CEO
Phone
3037573956
Signed
2018-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Davia
Formed
1941
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Hughes & Company LLC
Address
789 SHERMAN ST STE 575, DENVER, CO 80203
Preparer
Robert Holliday CPA
Phone
3033180115
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mca of colorado is a professional association representing contractors in mechanical construction. Mca contractors work with the highly qualified plumbers, pipefitters and service technicians to build the powerhouses that generate electricity; install and service heating and air conditioning systems in homes and buildings; and install piping wherever it's needed - from oil refineries, to pharmaceuticals, to food processing plants. The mca of colorado is here to help those contractors maintain their edge in mechanical construction and service through education, marketing, and negotiations with the union that provides the most professional pool of workers available in the industry. The mca of colorado serves as the voice of the mechanical contracting industry. Mca of colorado consists of about 140 union mechanical contracting firms through the state, whose members employ nearly 4,000 plumbers, pipefitters, service technicians, project managers, estimators, and other administrative personnel. The mca of colorado is the leader of the union mechanical construction and service industry, promoting the professionalism, cost-effectiveness and productivity of union construction and service through education, labor relations, public relations and government affairs - both locally and nationally.

Form 990, Part XI, Line 9

Unrealized gain/loss 23,243

Raw XML AppendixShowing 400 of 441 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/MissionDesc0THE MCA OF COLORADO IS A PROFESSIONAL ASSOCIATION REPRESENTING CONTRACTORS IN MECHANICAL CONSTRUCTION. MCA CONTRACTORS WORK WITH THE HIGHLY QUALIFIED PLUMBERS, PIPEFITTERS AND SERVICE TECHNICIANS TO BUILD THE POWERHOUSES THAT GENERATE ELECTRICITY; INSTALL AND SERVICE HEATING AND AIR CONDITIONING SYSTEMS IN HOMES AND BUILDINGS; AND INSTALL PIPING WHEREVER IT'S NEEDED - FROM OIL REFINERIES, TO PHARMACEUTICALS, TO FOOD PROCESSING PLANTS. THE MCA OF COLORADO IS HERE TO HELP THOSE CONTRACTORS MAINTAIN THEIR EDGE IN MECHANICAL CONSTRUCTION AND SERVICE THROUGH EDUCATION, MARKETING, AND NEGOTIATIONS WITH THE UNION THAT PROVIDES THE MOST PROFESSIONAL POOL OF WORKERS AVAILABLE IN THE INDUSTRY. THE MCA OF COLORADO SERVES AS THE VOICE OF THE MECHANICAL CONTRACTING INDUSTRY. MCA OF COLORADO CONSISTS OF ABOUT 140 UNION MECHANICAL CONTRACTING FIRMS THROUGH THE STATE, WHOSE MEMBERS EMPLOY NEARLY 4,000 PLUMBERS, PIPEFITTERS, SERVICE TECHNICIANS, PROJECT MANAGERS, ESTIMATORS, AND OTHER ADMINISTRATIVE PE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MCA OF COLORADO IS A PROFESSIONAL ASSOCIATION REPRESENTING CONTRACTORS IN MECHANICAL CONSTRUCTION. MCA CONTRACTORS WORK WITH THE HIGHLY QUALIFIED PLUMBERS, PIPEFITTERS AND SERVICE TECHNICIANS TO BUILD THE POWERHOUSES THAT GENERATE ELECTRICITY; INSTALL AND SERVICE HEATING AND AIR CONDITIONING SYSTEMS IN HOMES AND BUILDINGS; AND INSTALL PIPING WHEREVER IT'S NEEDED - FROM OIL REFINERIES, TO PHARMACEUTICALS, TO FOOD PROCESSING PLANTS. THE MCA OF COLORADO IS HERE TO HELP THOSE CONTRACTORS MAINTAIN THEIR EDGE IN MECHANICAL CONSTRUCTION AND SERVICE THROUGH EDUCATION, MARKETING, AND NEGOTIATIONS WITH THE UNION THAT PROVIDES THE MOST PROFESSIONAL POOL OF WORKERS AVAILABLE IN THE INDUSTRY. THE MCA OF COLORADO SERVES AS THE VOICE OF THE MECHANICAL CONTRACTING INDUSTRY. MCA OF COLORADO CONSISTS OF ABOUT 140 UNION MECHANICAL CONTRACTING FIRMS THROUGH THE STATE, WHOSE MEMBERS EMPLOY NEARLY 4,000 PLUMBERS, PIPEFITTERS, SERVICE TECHNICIANS, PROJECT MANAGERS, ESTIMATORS, AND OTHER ADMINISTRATIVE PERSONNEL. THE MCA OF COLORADO IS THE LEADER OF THE UNION MECHANICAL CONSTRUCTION AND SERVICE INDUSTRY, PROMOTING THE PROFESSIONALISM, COST-EFFECTIVENESS AND PRODUCTIVITY OF UNION CONSTRUCTION AND SERVICE THROUGH EDUCATION, LABOR RELATIONS, PUBLIC RELATIONS AND GOVERNMENT AFFAIRS - BOTH LOCALLY AND NATIONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL COMPLIANCE REVIEWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY DETERMINED BY INDUSTRY COMPENSATION SURVEYS WITH FINAL APPROVAL BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REVIEW OF COMPENSATION PERFORMED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN/LOSS 23,243
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COLORADO ASS OF MECH AND PLUMBING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NCPWB COLORADO CHAPTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2COALITION TO SIMPLIFY COLORADO SALE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MECHANICAL SERVICE CONTRACTOR ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4SERVICE INDUSTRY FUND
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0650978
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1765520
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COLORADO ASSOCIATION OF MECHANICAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1COLORADO ASSOCIATION OF MECHANICAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0COLORADO ASSOCIATION OF MECHANICAL AND PLUMBING CO
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