Civic Intelligence

Abc - Rgc Construction Education Apprenticeship & Training Trust

990 • Fiscal year 2013 • EIN 85-0465444

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 10, 2014

2821 Broadway Blvd NE87107

(505) 830-4222

Siviq Scores

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

Liabilities / Assets

70th percentile

0.36x

Higher debt load relative to assets than 70% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

95th percentile

1.71x

Higher debt load relative to revenue than 95% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Net Margin

14th percentile

-9.4%

Higher net margin than 14% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

76th percentile

$96,576

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2013 filings • NTEE B • $1M-$5M nonprofits • Source year 2013

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

11th percentile

-23%

Faster revenue growth than 11% of similar nonprofits.

2013 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Down

$1,818,283

Down $279,149 (-13%) from 2012

Net Assets

Down

$1,172,392

Down $35,627 (-2.9%) from 2012

Liabilities

Down

$645,891

Down $243,522 (-27%) from 2012

Revenue

Down

$377,584

Down $114,265 (-23%) from 2012

Expenses

Up

$413,211

Up $17,783 (+4.5%) from 2012

Net Income

Down

-$35,627

Down $132,048 (-137%) from 2012

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,074,391Liabilities 2010: $1,030,893Net Assets 2010: $1,043,4982010Assets 2011: $2,080,201Liabilities 2011: $968,603Net Assets 2011: $1,111,5982011Assets 2012: $2,097,432Liabilities 2012: $889,413Net Assets 2012: $1,208,0192012Assets 2013: $1,818,283Liabilities 2013: $645,891Net Assets 2013: $1,172,3922013Assets 2014: $1,723,256Liabilities 2014: $611,547Net Assets 2014: $1,111,7092014Assets 2015: $1,686,586Liabilities 2015: $551,310Net Assets 2015: $1,135,2762015Assets 2016: $1,741,030Liabilities 2016: $408,027Net Assets 2016: $1,333,0032016Assets 2017: $1,936,142Liabilities 2017: $427,990Net Assets 2017: $1,508,1522017Assets 2018: $1,848,870Liabilities 2018: $143,403Net Assets 2018: $1,705,4672018Assets 2019: $4,076,702Liabilities 2019: $2,005,137Net Assets 2019: $2,071,5652019Assets 2020: $4,242,256Liabilities 2020: $2,006,637Net Assets 2020: $2,235,6192020Assets 2021: $4,176,231Liabilities 2021: $1,808,871Net Assets 2021: $2,367,3602021Assets 2022: $4,170,771Liabilities 2022: $1,744,026Net Assets 2022: $2,426,7452022Assets 2023: $4,222,206Liabilities 2023: $1,735,971Net Assets 2023: $2,486,2352023Assets 2024: $4,446,098Liabilities 2024: $1,686,935Net Assets 2024: $2,759,1632024

Highlighted filing

2013

Assets$1,818,283
Liabilities$645,891
Net Assets$1,172,392

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $364,6962010Revenue 2011: $436,467Expenses 2011: $371,967Net Income 2011: $64,5002011Revenue 2012: $491,849Expenses 2012: $395,428Net Income 2012: $96,4212012Revenue 2013: $377,584Expenses 2013: $413,211Net Income 2013: -$35,6272013Revenue 2014: $370,611Expenses 2014: $431,294Net Income 2014: -$60,6832014Revenue 2015: $469,767Expenses 2015: $446,200Net Income 2015: $23,5672015Revenue 2016: $685,454Expenses 2016: $487,727Net Income 2016: $197,7272016Revenue 2017: $738,618Expenses 2017: $570,737Net Income 2017: $167,8812017Revenue 2018: $787,955Expenses 2018: $592,440Net Income 2018: $195,5152018Revenue 2019: $964,330Expenses 2019: $696,318Net Income 2019: $268,0122019Revenue 2020: $948,596Expenses 2020: $784,542Net Income 2020: $164,0542020Revenue 2021: $951,132Expenses 2021: $819,391Net Income 2021: $131,7412021Revenue 2022: $961,907Expenses 2022: $902,522Net Income 2022: $59,3852022Revenue 2023: $1,116,792Expenses 2023: $1,057,302Net Income 2023: $59,4902023Revenue 2024: $1,526,507Expenses 2024: $1,253,579Net Income 2024: $272,9282024

Highlighted filing

2013

Revenue$377,584
Expenses$413,211
Net Income-$35,627
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 10, 2014
Return Version
2013v3.1
Gross Receipts
$391,401
Mission and Program Overview

Mission

Provide educational apprenticeship programs to assist in the training and development of individuals as employees within the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,390,255$1,364,453▼ $25,802
Savings and Temporary Cash Investments$604,858$430,621▼ $174,237
Accounts Receivable$26,965$11,942▼ $15,023
Prepaid Expenses and Deferred Charges$6,584$6,020▼ $564
Pledges and Grants Receivable$68,770$5,247▼ $63,523
Total Assets$2,097,432$1,818,283▼ $279,149
Liabilities
Mortgage Notes Payable Secured by Investment Property$550,524$331,750▼ $218,774
Other Liabilities$314,940$280,900▼ $34,040
Accounts Payable and Accrued Expenses$23,949$33,241▲ $9,292
Total Liabilities$889,413$645,891▼ $243,522
Net Assets / Fund Balance
Unrestricted Net Assets$1,208,019$1,172,392▼ $35,627
Total Net Assets Fund Balance$1,208,019$1,172,392▼ $35,627
Total Liabilities and Net Assets / Fund Balance$2,097,432$1,818,283▼ $279,149

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,024,819$118,893$1,143,712
Land$300,000-$300,000
Equipment$39,634$36,499$76,133
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Roxanne Rivera-wiestSecretaryFT$96,576$96,576

Board Members and Trustees

NameTitle
Tom NovakChair
Bob PelletierDirector
Dawn GuruleDirector
Robyn HendrixsonDirector
Scott DavisDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$156,138
Program Service Revenue
$233,339
Investment Income
$-11,893
Other Revenue
$0
All Other Contributions
$3,500
Change in Net Assets
$-35,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$377,584
Total Revenue per Audited Statements
$377,584
Total Revenue per Form 990
$377,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$413,211
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
Payments to Affiliates$170,212--$170,212
Depreciation Depletion$40,565--$40,565
Occupancy$33,112--$33,112
Interest$25,608--$25,608
Other Expenses$20,341--$20,341
Insurance$7,901--$7,901
Fees for Services Accounting$7,865--$7,865
All Other Expenses$5,520--$5,520
Advertising$2,687--$2,687
Total Functional Expenses$413,211$0$0$413,211

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$413,211
Total Expenses per Audited Statements$413,211
Total Expenses per Form 990$413,211
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$280,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

No committees have authority to act on behalf of the governing body.

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

Trust administrator (employee of affiliated trade association) reads the form 990 in detail before it is filed.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and relevant financial information are made available to the public upon request, in physical form.

Filing and Contact Details

Filer

EIN
85-0465444
Phone
5058304222

Signing Officer

Name
Roxanne Rivera-wiest
Title
Administrator
Phone
5058304222
Signed
2014-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roxanne Rivera-wiest
Formed
2000
Legal Domicile
Nm
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Preparer
Nancy a Puccetti CPA
Phone
5052684335
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -92

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 92

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0253886
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0137482
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01100523
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0424
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt014529
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IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82510
IRS990ScheduleA/PublicSupportPY509Pct00.82160
IRS990ScheduleA/PublicSupportTotal509Amt01635647
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt053344
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt084574
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0127946
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt044672
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0325559
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt017073
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt069464
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt010054
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0107868
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0338240
IRS990ScheduleA/Total509Grp/TotalAmt01961206
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0436467
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0311476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0352769
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01982462
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01024819
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0118893
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01143712
IRS990ScheduleD/EquipmentGrp/BookValueAmt039634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036499
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076133
IRS990ScheduleD/ExpensesSubtotalAmt0413211
IRS990ScheduleD/LandGrp/BookValueAmt0300000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0300000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0280900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID TUITION
IRS990ScheduleD/RevenueSubtotalAmt0377584
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 92
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01364453
IRS990ScheduleD/TotalExpensesPerForm990Amt0413211
IRS990ScheduleD/TotalLiabilityAmt0280900
IRS990ScheduleD/TotalRevenuePerForm990Amt0377584
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0377584
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0413211
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUST ADMINISTRATOR (EMPLOYEE OF AFFILIATED TRADE ASSOCIATION) READS THE FORM 990 IN DETAIL BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND RELEVANT FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST, IN PHYSICAL FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -92
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10NEW MEXICO CHAPTER OF ABC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0850283542
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine102821 BROADWAY BLVD NE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0ALBUQUERQUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0NM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode087107
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02097432
IRS990/TotalAssetsEOYAmt01818283
IRS990/TotalAssetsGrp/BOYAmt02097432
IRS990/TotalAssetsGrp/EOYAmt01818283
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0156138
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413211
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413211
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0889413
IRS990/TotalLiabilitiesEOYAmt0645891
IRS990/TotalLiabilitiesGrp/BOYAmt0889413
IRS990/TotalLiabilitiesGrp/EOYAmt0645891
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01208019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01172392
IRS990/TotalOtherCompensationAmt011563
IRS990/TotalProgramServiceExpensesAmt0413211
IRS990/TotalProgramServiceRevenueAmt0233339
IRS990/TotalRevenueGrp/ExclusionAmt0424
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0221022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0377584
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02097432
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01818283
IRS990/TotReportableCompRltdOrgAmt085013
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0true
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01208019
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01172392
IRS990/UponRequestInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$1.69$2.76$1.53$1.25$0.27
2023Detailed filing. Detailed filing data is available for this year.$4.22$1.74$2.49$1.12$1.06$0.06
2022Detailed filing. Detailed filing data is available for this year.$4.17$1.74$2.43$0.96$0.90$0.06
2021Detailed filing. Detailed filing data is available for this year.$4.18$1.81$2.37$0.95$0.82$0.13
2020Detailed filing. Detailed filing data is available for this year.$4.24$2.01$2.24$0.95$0.78$0.16
2019Detailed filing. Detailed filing data is available for this year.$4.08$2.01$2.07$0.96$0.70$0.27
2018Detailed filing. Detailed filing data is available for this year.$1.85$0.14$1.71$0.79$0.59$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.43$1.51$0.74$0.57$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.41$1.33$0.69$0.49$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.55$1.14$0.47$0.45$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.72$0.61$1.11$0.37$0.43$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.82$0.65$1.17$0.38$0.41$0.04
2012Summary only. Only limited summary data is available for this year.$2.10$0.89$1.21$0.49$0.40$0.10
2011Summary only. Only limited summary data is available for this year.$2.08$0.97$1.11$0.44$0.37$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$1.03$1.04$0.36