Civic Intelligence

Mechanical Contractors Association of Colorado

990 • Fiscal year 2020 • EIN 84-6041458

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 02, 2020

1391 Speer Blvd Ste 450Denver, CO 80204

(303) 757-3956

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

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

Source year 2020

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Net Margin

61st percentile

9.4%

Higher net margin than 61% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$336,736

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2020

Asset Growth

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

86th percentile

11%

Faster revenue growth than 86% of similar nonprofits.

2020 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$0

Down $841,324 (-100%) from 2019

Net Assets

Down

$0

Down $549,230 (-100%) from 2019

Liabilities

Down

$0

Down $292,094 (-100%) from 2019

Revenue

Up

$1,885,998

Up $184,455 (+11%) from 2019

Expenses

Up

$1,709,534

Up $219,376 (+15%) from 2019

Net Income

Down

$176,464

Down $34,921 (-17%) from 2019

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

2020

Assets$0
Liabilities$0
Net Assets$0

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

2020

Revenue$1,885,998
Expenses$1,709,534
Net Income$176,464
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 2, 2020
Return Version
2019v5.0
Gross Receipts
$1,885,998
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$608,725--
Cash and Non-Interest-Bearing Accounts$230,953--
Accounts Receivable$1,646--
Total Assets$841,324$0▼ $841,324
Liabilities
Other Liabilities$272,931--
Accounts Payable and Accrued Expenses$19,163--
Total Liabilities$292,094$0▼ $292,094
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$546,612--
Net Assets With Donor Restrictions$2,618--
Total Net Assets Fund Balance$549,230$0▼ $549,230
Total Liabilities and Net Assets / Fund Balance$841,324$0▼ $841,324
Compensation and Service Providers

Employees

NameTitleOtherTotal
David DaviaExecutive VP$336,736$336,736

Board Members and Trustees

NameTitle
Todd VonlintelPresident
Bob BrunsonDirector
Darren SteenhoakDirector
Dave RichardsonDirector
Dennis HazlettDirector
Dick ReiglesDirector
Don AlstrupDirector
Ed BeckerDirector
John BradyDirector
Josh SeilerDirector
Ken StricklerDirector
Kurt BocimDirector
Lana MarshDirector
Mike TrappDirector
Rick FlanneryDirector
Scott KrumDirector
Scott TracyDirector
Todd FlanneryDirector
Tom StoneDirector
Al StoneConsultant
David DaviaExecutive VP/CEO
Paul DensePast Preside
Ben BradfordSecretary/tr
Brodie ArndtVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,853,036
Investment Income
$32,962
Other Revenue
$0
Change in Net Assets
$176,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,709,534
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---$1,027,800
Conferences and Meetings---$308,489
Advertising---$70,826
Fees for Services Lobbying---$38,500
Other Expenses---$27,610
All Other Expenses---$19,524
Fees for Services Legal---$8,677
Fees for Services Accounting---$5,400
Fees for Service Investment Mgmnt Fees---$4,859
Total Functional Expenses$0$0$0$1,709,534
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
Current Year Nondeductible Lobbying and Political Cost$38,500
Political Expenditures$38,500
Total Nondeductible Lobbying and Political Cost$38,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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
1391 SPEER BLVD STE 450, DENVER, CO 80204

Signing Officer

Name
David Davia
Title
Executive VP/CEO
Phone
3037573956
Signed
2020-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Davia
Formed
1941
Legal Domicile
Co
Voting Board Members
22
Independent Board Members
22
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

Transfer from msca 104,780 transfer of net assets due to merger -797,046 unrealized gain/loss -33,428 total -725,694

Financial Statement Notes

Schedule D, Page 3, Part X

The association follows the provisions of fasb asc 740-10-25. The provisions prescribe a recognition threshold and measurement attribute for uncertain tax positions taken or expected to be taken in income tax returns. The positions are judged whether they meet the "more- likely-than-not" threshold based upon the technical merits of the positions. The association believes that it does not have any uncertain tax positions.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3CONSULTANT
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE VP
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
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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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IRS990/OtherExpensesGrp/Desc2SAFETY AND EDUCATION
IRS990/OtherExpensesGrp/Desc3OFFICE
IRS990/OtherExpensesGrp/TotalAmt081543
IRS990/OtherExpensesGrp/TotalAmt175421
IRS990/OtherExpensesGrp/TotalAmt240885
IRS990/OtherExpensesGrp/TotalAmt327610
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IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE CONTINUING OPERATIONS OF THE SUBSTANCE ABUSE TESTING PROGRAM FOR PARTICIPATING MEMBERS.
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/PoliticalExpendituresAmt038500
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTION TO PAC ACCOUNT FOR POLITICAL ACTIVITIES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/TaxableAmt0-49717
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE PROVISIONS OF FASB ASC 740-10-25. THE PROVISIONS PRESCRIBE A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. THE POSITIONS ARE JUDGED WHETHER THEY MEET THE "MORE- LIKELY-THAN-NOT" THRESHOLD BASED UPON THE TECHNICAL MERITS OF THE POSITIONS. THE ASSOCIATION BELIEVES THAT IT DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
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IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt090000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0159078
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt065711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt019899
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt02048
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID DAVIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE VP/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0336736
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IRS990ScheduleN/EmployeeOfSuccessorInd0true
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0TRANSFER OF CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1TRANSFER OF INVESTMENT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0ROCKY MNT MECHANICAL CONTRACTOR ASS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1ROCKY MNT MECHANICAL CONTRACTOR ASS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02020-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12020-06-30
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1727246
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501C(6)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1MARKET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01391 SPEER BLV STE 450
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11391 SPEER BLV STE 450
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DENVER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1DENVER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CO
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1CO
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0ALL BOARD OF DIRECTORS/OFFICERS LISTED ARE THE SAME AS THE SUCESSOR ORGANIZATION.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PAGE 1, PART I, LINE 2E
IRS990/ScheduleORequiredInd0false
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/ExplanationTxt6TRANSFER FROM MSCA 104,780 TRANSFER OF NET ASSETS DUE TO MERGER -797,046 UNREALIZED GAIN/LOSS -33,428 TOTAL -725,694
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

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