Civic Intelligence

Bricklayers & Allied Craftworkers Local 13 Health Benefits Fund

990 • Fiscal year 2018 • EIN 88-0476131

Jun 01, 2017 to May 31, 2018 • Filed on Apr 10, 2018

Organization ProfileWWW.BAC13NV.ORG

View Organization Page

2250 South Rancho Drive Suite 250Las Vegas, NV 89102-4409

(702) 734-8601

Siviq Scores

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

Liabilities / Assets

99th percentile

1.65x

Higher debt load relative to assets than 99% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

99th percentile

4.43x

Higher debt load relative to revenue than 99% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Net Margin

4th percentile

-45%

Higher net margin than 4% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

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

2018 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2018

Asset Growth

16th percentile

-11%

Faster asset growth than 16% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

95th percentile

52%

Faster revenue growth than 95% of similar nonprofits.

2018 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$13,678,220

Down $1,644,704 (-11%) from 2017

Net Assets

Down

-$8,909,567

Down $20,728,537 (-175%) from 2017

Liabilities

Up

$22,587,787

Up $19,083,833 (+545%) from 2017

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin4th percentile

Revenue

Up

$5,100,123

Up $1,738,583 (+52%) from 2017

Expenses

Up

$7,412,685

Up $565,190 (+8.3%) from 2017

Net Income

Up

-$2,312,562

Up $1,173,393 (+34%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth16th percentile

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

$40M$20M$0-$20MAssets 2010: $26,505,308Liabilities 2010: $1,832,360Net Assets 2010: $24,672,9482010Assets 2011: $26,774,382Liabilities 2011: $852,198Net Assets 2011: $25,922,1842011Assets 2012: $25,054,284Liabilities 2012: $1,030,775Net Assets 2012: $24,023,5092012Assets 2013: $24,268,089Liabilities 2013: $1,204,048Net Assets 2013: $23,064,0412013Assets 2014: $22,219,148Liabilities 2014: $1,747,571Net Assets 2014: $20,471,5772014Assets 2015: $19,048,837Liabilities 2015: $1,310,129Net Assets 2015: $17,738,7082015Assets 2016: $16,315,098Liabilities 2016: $1,652,892Net Assets 2016: $14,662,2062016Assets 2017: $15,322,924Liabilities 2017: $3,503,954Net Assets 2017: $11,818,9702017Assets 2018: $13,678,220Liabilities 2018: $22,587,787Net Assets 2018: -$8,909,5672018Assets 2019: $13,273,743Liabilities 2019: $23,052,409Net Assets 2019: -$9,778,6662019Assets 2020: $13,112,180Liabilities 2020: $31,734,722Net Assets 2020: -$18,622,5422020Assets 2021: $15,408,227Liabilities 2021: $31,465,058Net Assets 2021: -$16,056,8312021Assets 2022: $13,473,280Liabilities 2022: $25,175,048Net Assets 2022: -$11,701,7682022Assets 2023: $16,367,122Liabilities 2023: $19,433,107Net Assets 2023: -$3,065,9852023Assets 2024: $21,533,547Liabilities 2024: $19,843,641Net Assets 2024: $1,689,9062024Assets 2025: $22,659,458Liabilities 2025: $12,752,107Net Assets 2025: $9,907,3512025

Highlighted filing

2018

Assets$13,678,220
Liabilities$22,587,787
Net Assets-$8,909,567
Open 2018 Filing

Operations Trend

Revenue Growth95th percentile

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

$20M$10M$0-$10MExpenses 2010: $6,485,2522010Expenses 2011: $3,135,7672011Expenses 2012: $3,030,7002012Expenses 2013: $2,672,7862013Revenue 2014: $1,260,931Expenses 2014: $3,952,097Net Income 2014: -$2,691,1662014Revenue 2015: $1,085,017Expenses 2015: $3,368,197Net Income 2015: -$2,283,1802015Revenue 2016: $1,209,865Expenses 2016: $3,846,715Net Income 2016: -$2,636,8502016Revenue 2017: $3,361,540Expenses 2017: $6,847,495Net Income 2017: -$3,485,9552017Revenue 2018: $5,100,123Expenses 2018: $7,412,685Net Income 2018: -$2,312,5622018Revenue 2019: $4,763,584Expenses 2019: $5,655,436Net Income 2019: -$891,8522019Revenue 2020: $5,690,829Expenses 2020: $14,668,414Net Income 2020: -$8,977,5852020Revenue 2021: $7,497,139Expenses 2021: $6,007,694Net Income 2021: $1,489,4452021Revenue 2022: $6,243,744Expenses 2022: $689,436Net Income 2022: $5,554,3082022Revenue 2023: $15,920,769Expenses 2023: $7,323,690Net Income 2023: $8,597,0792023Revenue 2024: $11,006,764Expenses 2024: $7,805,398Net Income 2024: $3,201,3662024Revenue 2025: $8,470,517Expenses 2025: $7,677,656Net Income 2025: $792,8612025

Highlighted filing

2018

Revenue$5,100,123
Expenses$7,412,685
Net Income-$2,312,562
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Apr 10, 2018
Return Version
2017v2.3
Gross Receipts
$14,887,091
Mission and Program Overview

Mission

HEALTH BENEFITS FUND

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,383,810$12,139,980▼ $1,243,830
Savings and Temporary Cash Investments$843,570$1,115,976▲ $272,406
Accounts Receivable$1,054,955$338,743▼ $716,212
Cash and Non-Interest-Bearing Accounts$22,654$62,199▲ $39,545
Prepaid Expenses and Deferred Charges$17,935$21,322▲ $3,387
Total Assets$15,322,924$13,678,220▼ $1,644,704
Liabilities
Other Liabilities$1,897,000$22,063,000▲ $20,166,000
Accounts Payable and Accrued Expenses$1,606,954$524,787▼ $1,082,167
Total Liabilities$3,503,954$22,587,787▲ $19,083,833
Net Assets / Fund Balance
Unrestricted Net Assets$11,818,970$-8,909,567▼ $20,728,537
Total Net Assets Fund Balance$11,818,970$-8,909,567▼ $20,728,537
Total Liabilities and Net Assets / Fund Balance$15,322,924$13,678,220▼ $1,644,704
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Mark FenstermakerCo-chairman
Richard CrawfordCo-chairman
Anthony IvesterTrustee
Eduardo ZavellaTrustee
Roger OstendorfTrustee
Tom McdonaldTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,116,899
Investment Income
$1,069,955
Other Revenue
$913,269
Change in Net Assets
$-2,312,562

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,100,123
Revenue Not Reported on Form 990
$-518,675
Total Revenue per Audited Statements
$4,581,448
Total Revenue per Form 990
$5,100,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,705,414
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
Benefits to Members---$3,707,271
Insurance---$661,188
Fees for Services Management---$367,137
Fees for Services Legal---$137,160
Fees for Services Accounting---$112,649
Office Expenses---$57,718
Fees for Service Investment Mgmnt Fees---$55,803
Fees for Services Other---$31,900
Conferences and Meetings---$13,079
Other Expenses---$80
Total Functional Expenses$0$0$0$7,412,685

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,412,685
Total Expenses per Audited Statements$7,412,685
Total Expenses per Form 990$7,412,685
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Postretirement Benefit Obligation$19,454,000
Hour Bank Liability$1,630,000
Accumulated Future Eligibility$979,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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 7A

“Half of the governing body is appointed from the signatory employers who contribute into the trust, and the other half is comprised of union officers and the union president. The union president and officers are elected by the members of the union. The union president is the co-chairman of the trust and appoints other union officer as trustees of the governing body.”

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

“Reviewed by trust chairman before signing. Also provided to third party administrator for review.”

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

“Enforced at board of trustees meetings by inquiring of any conflicts of interest that the board needs to be aware.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Bricklayers & Allied Craftworkers
EIN
88-0476131
Phone
7027348601
Address
2250 SOUTH RANCHO DRIVE SUITE 250, LAS VEGAS, NV 89102-4409

Signing Officer

Name
Richard Crawford
Title
Co-chairman
Phone
7027348601
Signed
2018-04-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Crawford
Formed
2000
Legal Domicile
Nv
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Layton Layton & Tobler Llp Cpas
Address
606 SOUTH NINTH STREET, LAS VEGAS, NV 89101-7013
Preparer
Stephen D Waldron CPA
Phone
7023841995
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding 0 prior period adjustment made to record post retirement benefit obligation at beginning of the period.”

Financial Statement Notes

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

“ROUNDING 0”

Raw XML Appendix373 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HALF OF THE GOVERNING BODY IS APPOINTED FROM THE SIGNATORY EMPLOYERS WHO CONTRIBUTE INTO THE TRUST, AND THE OTHER HALF IS COMPRISED OF UNION OFFICERS AND THE UNION PRESIDENT. THE UNION PRESIDENT AND OFFICERS ARE ELECTED BY THE MEMBERS OF THE UNION. THE UNION PRESIDENT IS THE CO-CHAIRMAN OF THE TRUST AND APPOINTS OTHER UNION OFFICER AS TRUSTEES OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY TRUST CHAIRMAN BEFORE SIGNING. ALSO PROVIDED TO THIRD PARTY ADMINISTRATOR FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ENFORCED AT BOARD OF TRUSTEES MEETINGS BY INQUIRING OF ANY CONFLICTS OF INTEREST THAT THE BOARD NEEDS TO BE AWARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 0 PRIOR PERIOD ADJUSTMENT MADE TO RECORD POST RETIREMENT BENEFIT OBLIGATION AT BEGINNING OF THE PERIOD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PENSION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1VACATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02250 SOUTH RANCHO DRIVE SUITE 295
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt12250 SOUTH RANCHO DRIVE SUITE 295
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LAS VEGAS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LAS VEGAS
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
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IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0BRICKLAYERS & ALLIED CRAFTWORKERS LOCAL 13 DEFINED CONTRIBUTION PENSION PLAN BRICKLAYERS & ALLIED CRAFTWORKERS LOCAL 13 VACATION FUND
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt013678220
IRS990/TotalAssetsGrp/BOYAmt015322924
IRS990/TotalAssetsGrp/EOYAmt013678220
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt07412685
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03503954
IRS990/TotalLiabilitiesEOYAmt022587787
IRS990/TotalLiabilitiesGrp/BOYAmt03503954
IRS990/TotalLiabilitiesGrp/EOYAmt022587787
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-8909567
IRS990/TotalProgramServiceRevenueAmt03116899
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05100123
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05100123
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt011818970
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-8909567
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03900 WEST QUAIL AVENUE
IRS990/USAddress/CityNm0LAS VEGAS
IRS990/USAddress/StateAbbreviationCd0NV
IRS990/USAddress/ZIPCd089118
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BAC13NV.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD CRAWFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07027348601
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRICKLAYERS & ALLIED CRAFTWORKERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 13 HEALTH BENEFITS FUND
ReturnHeader/Filer/BusinessNameControlTxt0BRIC
ReturnHeader/Filer/EIN0880476131
ReturnHeader/Filer/PhoneNum07027348601
ReturnHeader/Filer/USAddress/AddressLine1Txt02250 SOUTH RANCHO DRIVE SUITE 250
ReturnHeader/Filer/USAddress/CityNm0LAS VEGAS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EA6EC0742860DDF42003FE6E7CF5F5C726EF9395
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EA6EC0742860DDF42003FE6E7CF5F5C726EF9395
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.71.206.172
ReturnHeader/FilingSecurityInformation/IPDt02019-04-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:49:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0880176927
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAYTON LAYTON & TOBLER LLP CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0606 SOUTH NINTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAS VEGAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0891017013
ReturnHeader/PreparerPersonGrp/PhoneNum07023841995
ReturnHeader/PreparerPersonGrp/PreparationDt02019-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D WALDRON CPA
ReturnHeader/ReturnTs02019-04-11T15:49:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-06-01
ReturnHeader/TaxPeriodEndDt02018-05-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,678,220
Liabilities
$22,587,787
Net assets
-$8,909,567
Revenue
$5,100,123
Expenses
$7,412,685
Net income
-$2,312,562
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$22.7$12.8$9.91$8.47$7.68$0.79
2024Detailed filing. Detailed filing data is available for this year.$21.5$19.8$1.69$11.0$7.81$3.20
2023Detailed filing. Detailed filing data is available for this year.$16.4$19.4$3.07$15.9$7.32$8.60
2022Detailed filing. Detailed filing data is available for this year.$13.5$25.2$11.7$6.24$0.69$5.55
2021Detailed filing. Detailed filing data is available for this year.$15.4$31.5$16.1$7.50$6.01$1.49
2020Detailed filing. Detailed filing data is available for this year.$13.1$31.7$18.6$5.69$14.7$8.98
2019Detailed filing. Detailed filing data is available for this year.$13.3$23.1$9.78$4.76$5.66$0.89
2018Detailed filing. Detailed filing data is available for this year.$13.7$22.6$8.91$5.10$7.41$2.31
2017Detailed filing. Detailed filing data is available for this year.$15.3$3.50$11.8$3.36$6.85$3.49
2016Detailed filing. Detailed filing data is available for this year.$16.3$1.65$14.7$1.21$3.85$2.64
2015Detailed filing. Detailed filing data is available for this year.$19.0$1.31$17.7$1.09$3.37$2.28
2014Detailed filing. Detailed filing data is available for this year.$22.2$1.75$20.5$1.26$3.95$2.69
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$1.20$23.1$2.67
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.1$1.03$24.0$3.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.8$0.85$25.9$3.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.5$1.83$24.7$6.49