Civic Intelligence

Associated Builders & Contractors Utah Chapter

990 • Fiscal year 2013 • EIN 87-0343604

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 28, 2014

660 West 900 North No B84054

(801) 708-7036

Siviq Scores

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

Liabilities / Assets

86th percentile

0.33x

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

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

90th percentile

0.32x

Higher debt load relative to revenue than 90% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

42nd percentile

-0.2%

Higher net margin than 42% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

95th percentile

$87,828

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 20.8% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

21st percentile

-14%

Faster asset growth than 21% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$410,170

Down $67,478 (-14%) from 2012

Net Assets

Down

$273,573

Down $717 (-0.3%) from 2012

Liabilities

Down

$136,597

Down $66,761 (-33%) from 2012

Revenue

$421,364

No earlier filing loaded for comparison.

Expenses

Up

$422,081

Up $42,291 (+11%) from 2012

Net Income

-$717

No earlier filing loaded for comparison.

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 2011: $411,981Liabilities 2011: $169,257Net Assets 2011: $242,7242011Assets 2012: $477,648Liabilities 2012: $203,358Net Assets 2012: $274,2902012Assets 2013: $410,170Liabilities 2013: $136,597Net Assets 2013: $273,5732013Assets 2014: $382,663Liabilities 2014: $72,756Net Assets 2014: $309,9072014Assets 2015: $473,641Liabilities 2015: $184,356Net Assets 2015: $289,2852015Assets 2016: $386,003Liabilities 2016: $37,711Net Assets 2016: $348,2922016Assets 2017: $509,416Liabilities 2017: $187,916Net Assets 2017: $321,5002017Assets 2018: $459,345Liabilities 2018: $177,264Net Assets 2018: $282,0812018Assets 2019: $574,449Liabilities 2019: $204,402Net Assets 2019: $370,0472019Assets 2020: $712,956Liabilities 2020: $318,599Net Assets 2020: $394,3572020Assets 2021: $815,484Liabilities 2021: $373,441Net Assets 2021: $442,0432021Assets 2022: $1,039,601Liabilities 2022: $537,922Net Assets 2022: $501,6792022Assets 2023: $1,219,938Liabilities 2023: $514,653Net Assets 2023: $705,2852023Assets 2024: $1,368,604Liabilities 2024: $578,626Net Assets 2024: $789,9782024

Highlighted filing

2013

Assets$410,170
Liabilities$136,597
Net Assets$273,573

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $325,4582011Expenses 2012: $379,7902012Revenue 2013: $421,364Expenses 2013: $422,081Net Income 2013: -$7172013Revenue 2014: $392,313Expenses 2014: $355,978Net Income 2014: $36,3352014Revenue 2015: $398,730Expenses 2015: $408,802Net Income 2015: -$10,0722015Revenue 2016: $434,795Expenses 2016: $381,168Net Income 2016: $53,6272016Revenue 2017: $483,458Expenses 2017: $512,106Net Income 2017: -$28,6482017Revenue 2018: $534,771Expenses 2018: $567,385Net Income 2018: -$32,6142018Revenue 2019: $713,732Expenses 2019: $631,928Net Income 2019: $81,8042019Revenue 2020: $627,926Expenses 2020: $625,768Net Income 2020: $2,1582020Revenue 2021: $617,809Expenses 2021: $619,134Net Income 2021: -$1,3252021Revenue 2022: $811,017Expenses 2022: $674,468Net Income 2022: $136,5492022Revenue 2023: $877,320Expenses 2023: $706,872Net Income 2023: $170,4482023Revenue 2024: $774,323Expenses 2024: $694,597Net Income 2024: $79,7262024

Highlighted filing

2013

Revenue$421,364
Expenses$422,081
Net Income-$717
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 28, 2014
Return Version
2013v3.0
Gross Receipts
$479,057
Mission and Program Overview

Mission

Our mission is to protect and enhance the free enterprise system in the construction industry by promoting and utilizing the merit shop philosophy.

To see that the needs of merit shop contractors and the construction industry as a whole are met.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$369,204$279,115▼ $90,089
Rtn Earn Endowment Incm Other Fnds$274,290$273,573▼ $717
Accounts Receivable$38,498$74,089▲ $35,591
Land, Buildings, and Equipment, Net$68,584$56,966▼ $11,618
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$477,648$410,170▼ $67,478
Other Assets Total$1,362$0▼ $1,362
Liabilities
Deferred Revenue$150,226$102,794▼ $47,432
Accounts Payable and Accrued Expenses$49,511$31,264▼ $18,247
Other Liabilities$3,621$2,539▼ $1,082
Total Liabilities$203,358$136,597▼ $66,761
Net Assets / Fund Balance
Total Net Assets Fund Balance$274,290$273,573▼ $717
Total Liabilities and Net Assets / Fund Balance$477,648$410,170▼ $67,478

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,966$45,300-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris HipwellPresidentFT$87,828$87,828

Board Members and Trustees

NameTitle
Dave HillChairman Elect
Ron HadleyChairman of the Board
David StrykerPast Chairman
Al SymeDirector
Greg ScothernDirector
Jason RobinsonDirector
John PaulsenDirector
Penny KappDirector
Rick DunfordDirector
Rick HigginsDirector
Rick ZampedriDirector
Todd MesserlyDirector
Darrel BostwickGeneral Counsel
Josh VanordenSecretary
Clair RoodTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$215,125
Program Service Revenue
$158,688
Investment Income
$962
Other Revenue
$46,589
All Other Contributions
$21,550
Change in Net Assets
$-717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$213,000
Salaries, Compensation, and Employee Benefits$209,081
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$97,163
Current Officers, Directors, Trustees, and Key Employees---$87,828
Travel---$23,023
Office Expenses---$21,761
Payroll Taxes---$21,142
Occupancy---$17,354
Depreciation Depletion---$13,708
Advertising---$11,390
All Other Expenses---$10,691
Fees for Services Accounting---$7,243
Other Expenses---$7,121
Fees for Services Other---$3,449
Pension Plan Contributions---$2,948
Insurance---$1,408
Interest---$209
Total Functional Expenses$0$0$0$422,081
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$104,282
Fundraising Direct Expenses$57,693
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$63,345$63,345-$63,345
Event 1$40,937$40,937-$40,937
Total Events$104,282$104,282$57,693$46,589
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,000
Section 527 Activity Spending$1,000
Total Exempt Function Spending$1,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligation Under Capital Lease$2,539
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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, Part VI, Section B, Line 11

A draft of the tax return was provided to the board of directors for approval before filing.

Form 990, Part VI, Section B, Line 12C

Management has written conflict of interest policy that is provided to all employees and reviewed annually. Potential conflicts of interest are reviewed by the board of directors and resolved as needed.

Form 990, Part VI, Section B, Line 15

Compensation of executive director and top management is reviewed, discussed and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

EIN
87-0343604
Phone
8017087036

Signing Officer

Name
Chris Hipwell
Title
President
Phone
8017087036
Signed
2014-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Hipwell
Formed
1978
Legal Domicile
Ut
Voting Board Members
17
Independent Board Members
16
Employees
3
Volunteers
16

Preparer

Preparer
Richard Scoresby
Phone
8013649300
Raw XML AppendixShowing 400 of 432 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt3GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt045111
IRS990/OtherExpensesGrp/TotalAmt132852
IRS990/OtherExpensesGrp/TotalAmt217680
IRS990/OtherExpensesGrp/TotalAmt37121
IRS990/OtherLiabilitiesGrp/BOYAmt03621
IRS990/OtherLiabilitiesGrp/EOYAmt02539
IRS990/OtherSalariesAndWagesGrp/TotalAmt097163
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt021142
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt02948
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0CHRIS HIPWELL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0614430
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION & TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt088938
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt169750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt088938
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt169750
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0216584
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-14186
IRS990/PYOtherExpensesAmt0222673
IRS990/PYOtherRevenueAmt050292
IRS990/PYProgramServiceRevenueAmt0123666
IRS990/PYRevenuesLessExpensesAmt0-3434
IRS990/PYSalariesCompEmpBnftPaidAmt0157117
IRS990/PYTotalExpensesAmt0379790
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0376356
IRS990/ReconcilationRevenueExpnssAmt0-717
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0274290
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0273573
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0369204
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0279115
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/Expended527ActivitiesAmt01000
IRS990ScheduleC/Form1120POLFiledInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/PoliticalExpendituresAmt01000
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0DONATION TO STATE POLITICIAN.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/TotalExemptFunctionExpendAmt01000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056966
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt045300
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0102266
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATION UNDER CAPITAL LEASE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt056966
IRS990ScheduleD/TotalLiabilityAmt02539
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt057693
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06897
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt024076
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt030973
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040937
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt063345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0104282
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt040937
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt063345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0104282
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0ANNUAL GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0CHRISTMAS DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt046589
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt011433
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt04863
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt016296
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt010424
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt010424
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE TAX RETURN WAS PROVIDED TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT HAS WRITTEN CONFLICT OF INTEREST POLICY THAT IS PROVIDED TO ALL EMPLOYEES AND REVIEWED ANNUALLY. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS AND RESOLVED AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF EXECUTIVE DIRECTOR AND TOP MANAGEMENT IS REVIEWED, DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0477648
IRS990/TotalAssetsEOYAmt0410170
IRS990/TotalAssetsGrp/BOYAmt0477648
IRS990/TotalAssetsGrp/EOYAmt0410170
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0215125
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0422081
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203358
IRS990/TotalLiabilitiesEOYAmt0136597
IRS990/TotalLiabilitiesGrp/BOYAmt0203358
IRS990/TotalLiabilitiesGrp/EOYAmt0136597
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0274290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0273573
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0158688
IRS990/TotalReportableCompFromOrgAmt087828
IRS990/TotalRevenueGrp/ExclusionAmt047551
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0158688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0421364
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0477648
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0410170
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt023023
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10660 WEST 900 NORTH NO B
IRS990/USAddress/City0NORTH SALT LAKE
IRS990/USAddress/State0UT

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.58$0.79$0.77$0.69$0.08
2023Summary only. Only limited summary data is available for this year.$1.22$0.51$0.71$0.88$0.71$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.54$0.50$0.81$0.67$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.37$0.44$0.62$0.62$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.32$0.39$0.63$0.63$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.20$0.37$0.71$0.63$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.18$0.28$0.53$0.57$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.19$0.32$0.48$0.51$0.03
2016Summary only. Only limited summary data is available for this year.$0.39$0.04$0.35$0.43$0.38$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.18$0.29$0.40$0.41$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.07$0.31$0.39$0.36$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.14$0.27$0.42$0.42$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.20$0.27$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.17$0.24$0.33
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)6 • <$500k nonprofits