Civic Intelligence

Northern Nevada Building & Construc Trades Council Development Corp

990 • Fiscal year 2019 • EIN 88-0176297

Apr 01, 2018 to Mar 31, 2019 • Filed on Aug 11, 2019

1819 Hymer Avenue 106Sparks, NV 89431

(775) 355-9200

Siviq Scores

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

Liabilities / Assets

44th percentile

0.05x

Higher debt load relative to assets than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

39th percentile

0.05x

Higher debt load relative to revenue than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

41st percentile

0.4%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

63rd percentile

10%

Faster revenue growth than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,191,066

Down $20,649 (-1.7%) from 2018

Net Assets

Up

$1,128,841

Up $4,962 (+0.4%) from 2018

Liabilities

Down

$62,225

Down $25,611 (-29%) from 2018

Revenue

Up

$1,263,415

Up $120,036 (+10%) from 2018

Expenses

Down

$1,258,452

Down $42,650 (-3.3%) from 2018

Net Income

Up

$4,963

Up $162,686 (+103%) from 2018

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $1,529,680Liabilities 2011: $68,585Net Assets 2011: $1,461,0952011Assets 2012: $1,860,750Liabilities 2012: $71,253Net Assets 2012: $1,789,4972012Assets 2013: $1,767,249Liabilities 2013: $51,336Net Assets 2013: $1,715,9132013Assets 2015: $1,581,356Liabilities 2015: $49,378Net Assets 2015: $1,531,9782015Assets 2016: $1,437,360Liabilities 2016: $70,183Net Assets 2016: $1,367,1772016Assets 2017: $1,365,477Liabilities 2017: $83,873Net Assets 2017: $1,281,6042017Assets 2018: $1,211,715Liabilities 2018: $87,836Net Assets 2018: $1,123,8792018Assets 2019: $1,191,066Liabilities 2019: $62,225Net Assets 2019: $1,128,8412019Assets 2020: $1,309,491Liabilities 2020: $102,786Net Assets 2020: $1,206,7052020Assets 2021: $1,506,210Liabilities 2021: $51,336Net Assets 2021: $1,454,8742021Assets 2022: $1,758,978Liabilities 2022: $86,437Net Assets 2022: $1,672,5412022Assets 2023: $1,736,216Liabilities 2023: $73,297Net Assets 2023: $1,662,9192023Assets 2024: $1,681,632Liabilities 2024: $70,080Net Assets 2024: $1,611,5522024Assets 2025: $24,683,851Liabilities 2025: $7,224,268Net Assets 2025: $17,459,5832025

Highlighted filing

2019

Assets$1,191,066
Liabilities$62,225
Net Assets$1,128,841

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $1,071,7642011Expenses 2012: $1,054,6542012Expenses 2013: $1,137,4062013Revenue 2015: $1,087,950Expenses 2015: $1,113,150Net Income 2015: -$25,2002015Revenue 2016: $1,074,042Expenses 2016: $1,238,843Net Income 2016: -$164,8012016Revenue 2017: $1,086,660Expenses 2017: $1,172,233Net Income 2017: -$85,5732017Revenue 2018: $1,143,379Expenses 2018: $1,301,102Net Income 2018: -$157,7232018Revenue 2019: $1,263,415Expenses 2019: $1,258,452Net Income 2019: $4,9632019Revenue 2020: $1,379,970Expenses 2020: $1,302,106Net Income 2020: $77,8642020Revenue 2021: $1,452,930Expenses 2021: $1,204,761Net Income 2021: $248,1692021Revenue 2022: $1,513,332Expenses 2022: $1,296,495Net Income 2022: $216,8372022Revenue 2023: $1,511,142Expenses 2023: $1,520,764Net Income 2023: -$9,6222023Revenue 2024: $1,548,965Expenses 2024: $1,600,332Net Income 2024: -$51,3672024Revenue 2025: $17,187,645Expenses 2025: $1,325,774Net Income 2025: $15,861,8712025

Highlighted filing

2019

Revenue$1,263,415
Expenses$1,258,452
Net Income$4,963
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Aug 11, 2019
Return Version
2018v3.1
Gross Receipts
$1,263,415
Mission and Program Overview

Mission

To provide affordable housing for low-income, elderly, and disabled persons in a 208 unit apartment complex.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,123,879$1,128,841▲ $4,962
Land, Buildings, and Equipment, Net$1,035,224$920,590▼ $114,634
Cash and Non-Interest-Bearing Accounts$1,523$89,232▲ $87,709
Other Notes and Loans Receivable, Net$63,730$63,730→ $0
Savings and Temporary Cash Investments$48,868$53,415▲ $4,547
Prepaid Expenses and Deferred Charges$36,899$43,641▲ $6,742
Pledges and Grants Receivable$2,931$3,197▲ $266
Total Assets$1,211,715$1,191,066▼ $20,649
Other Assets Total$22,540$17,261▼ $5,279
Liabilities
Other Liabilities$23,911$27,392▲ $3,481
Accounts Payable and Accrued Expenses$37,583$19,233▼ $18,350
Deferred Revenue$26,342$15,600▼ $10,742
Total Liabilities$87,836$62,225▼ $25,611
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,123,879$1,128,841▲ $4,962
Total Liabilities and Net Assets / Fund Balance$1,211,715$1,191,066▼ $20,649

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$271,984$2,728,720$3,000,704
Other Land Buildings$385,847$818,657$1,204,504
Land$252,019-$252,019
Equipment$10,740$79,830$90,570
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd KochPresident
Paul MckenzieSec/ Tres
John SeymourVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$887,140
Program Service Revenue
$375,907
Investment Income
$368
Other Revenue
$0
Change in Net Assets
$4,963

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,263,415
Total Revenue per Audited Statements
$1,263,415
Total Revenue per Form 990
$1,263,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$868,900
Salaries, Compensation, and Employee Benefits$389,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$483,910$53,182-$537,092
Other Salaries and Wages$236,663$36,993-$273,656
Fees for Services Management$117,312--$117,312
Depreciation Depletion$117,128--$117,128
Other Employee Benefits$55,650--$55,650
Office Expenses$46,970--$46,970
Pension Plan Contributions$36,945--$36,945
Payroll Taxes$23,301--$23,301
Fees for Services Accounting$15,736$6,744-$22,480
Insurance$7,617--$7,617
Advertising$1,165--$1,165
Travel-$608-$608
Other Expenses$491$893-$491
All Other Expenses-$340-$340
Total Functional Expenses$1,142,888$115,564$0$1,258,452

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,258,453
Expenses per Audited Statements$1,258,452
Total Expenses per Form 990$1,258,452
Expenses Not Reported on Form 990$1
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Building Construction TradesManaging AgentManagement FeesNo-
Council of Northern Nevada& Owner-No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$27,147
Refundable Pet Deposits$245
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
Yes
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 11B

990 is compared to the annual audit

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

All compensation decisions are taken before the board and an agreement is reached among the members.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Northern Nevada Building & Construc
EIN
88-0176297
Phone
7753559200
Address
1819 HYMER AVENUE 106, SPARKS, NV 89431
Doing Business As
Carville Park Apartments

Signing Officer

Name
Paul Mckenzie
Title
Sec/ Tres
Phone
7753559200
Signed
2019-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Koch
Formed
1979
Legal Domicile
Nv
Voting Board Members
3
Independent Board Members
0
Employees
7
Volunteers
9

Preparer

Firm
Steele & Associates LLC
Address
611 N NEVADA ST, CARSON CITY, NV 89703-3968
Preparer
Jonathan S Steele CPA
Phone
7758827198
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

All of the board members are volunteers and there are no benefits provided.

Form 990, Part XI, Line 9

Book / tax depreciation difference -1

Financial Statement Notes

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

Book / tax depreciation difference 1

Raw XML Appendix381 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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IRS990ScheduleA/TotalSupportAmt04168648
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0271984
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02728720
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03000704
IRS990ScheduleD/EquipmentGrp/BookValueAmt010740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079830
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090570
IRS990ScheduleD/ExpensesNotReportedAmt01
IRS990ScheduleD/ExpensesSubtotalAmt01258452
IRS990ScheduleD/LandGrp/BookValueAmt0252019
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0252019
IRS990ScheduleD/OtherExpensesIncludedAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0385847
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0818657
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01204504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1245
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE PET DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt01263415
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 1
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0920590
IRS990ScheduleD/TotalExpensesPerForm990Amt01258452
IRS990ScheduleD/TotalLiabilityAmt027392
IRS990ScheduleD/TotalRevenuePerForm990Amt01263415
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01263415
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01258453
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BUILDING CONSTRUCTION TRADES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1COUNCIL OF NORTHERN NEVADA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MANAGING AGENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1& OWNER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL OF THE BOARD MEMBERS ARE VOLUNTEERS AND THERE ARE NO BENEFITS PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS COMPARED TO THE ANNUAL AUDIT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION DECISIONS ARE TAKEN BEFORE THE BOARD AND AN AGREEMENT IS REACHED AMONG THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01211715
IRS990/TotalAssetsEOYAmt01191066
IRS990/TotalAssetsGrp/BOYAmt01211715
IRS990/TotalAssetsGrp/EOYAmt01191066
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0887140
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0115564
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01142888
IRS990/TotalFunctionalExpensesGrp/TotalAmt01258452
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt087836
IRS990/TotalLiabilitiesEOYAmt062225
IRS990/TotalLiabilitiesGrp/BOYAmt087836
IRS990/TotalLiabilitiesGrp/EOYAmt062225
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01123879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01128841
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0-66669
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0-66669
IRS990/TotalProgramServiceExpensesAmt01142888
IRS990/TotalProgramServiceRevenueAmt0375907
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0376275
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01263415
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01211715
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01191066
IRS990/TravelGrp/ManagementAndGeneralAmt0608
IRS990/TravelGrp/TotalAmt0608
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL MCKENZIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/ TRES
ReturnHeader/BusinessOfficerGrp/PhoneNum07753559200
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN NEVADA BUILDING & CONSTRUC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRADES COUNCIL DEVELOPMENT CORP
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0880176297
ReturnHeader/Filer/PhoneNum07753559200
ReturnHeader/Filer/USAddress/AddressLine1Txt01819 HYMER AVENUE 106
ReturnHeader/Filer/USAddress/CityNm0SPARKS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089431
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId006C1A1ADFFF0D102326B4D2082AF80A882560C0D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07C7349282C00FDEF8A36C561529F89DE11C4DF7E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.141.244.210
ReturnHeader/FilingSecurityInformation/IPDt02019-10-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm012:28:05
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880479248
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEELE & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0611 N NEVADA ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0897033968
ReturnHeader/PreparerPersonGrp/PhoneNum07758827198
ReturnHeader/PreparerPersonGrp/PreparationDt02019-10-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JONATHAN S STEELE CPA
ReturnHeader/ReturnTs02019-10-08T12:28:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$24.7$7.22$17.5$17.2$1.33$15.9
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.07$1.61$1.55$1.60$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.07$1.66$1.51$1.52$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.76$0.09$1.67$1.51$1.30$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.51$0.05$1.45$1.45$1.20$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.31$0.10$1.21$1.38$1.30$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.19$0.06$1.13$1.26$1.26$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.21$0.09$1.12$1.14$1.30$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.08$1.28$1.09$1.17$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.44$0.07$1.37$1.07$1.24$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.58$0.05$1.53$1.09$1.11$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.05$1.72$1.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.07$1.79$1.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.07$1.46$1.07