Civic Intelligence

Bricklayers & Allied Craftworkers Local 13 Health Benefits Fund

990 • Fiscal year 2019 • EIN 88-0476131

Jun 01, 2018 to May 31, 2019 • Filed on Apr 10, 2019

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

1.74x

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

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

99th percentile

4.84x

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

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Net Margin

9th percentile

-19%

Higher net margin than 9% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

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.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Source year 2019

Asset Growth

20th percentile

-3.0%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-6.6%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)9 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$13,273,743

Down $404,477 (-3.0%) from 2018

Net Assets

Down

-$9,778,666

Down $869,099 (-9.8%) from 2018

Liabilities

Up

$23,052,409

Up $464,622 (+2.1%) from 2018

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin9th percentile

Revenue

Down

$4,763,584

Down $336,539 (-6.6%) from 2018

Expenses

Down

$5,655,436

Down $1,757,249 (-24%) from 2018

Net Income

Up

-$891,852

Up $1,420,710 (+61%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2019

Assets$13,273,743
Liabilities$23,052,409
Net Assets-$9,778,666
Open 2019 Filing

Operations Trend

Revenue Growth20th 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

2019

Revenue$4,763,584
Expenses$5,655,436
Net Income-$891,852
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2018 to May 31, 2019
Signed
Apr 10, 2019
Return Version
2018v3.2
Gross Receipts
$4,763,584
Mission and Program Overview

Mission

HEALTH BENEFITS FUND

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,139,980$11,708,223▼ $431,757
Savings and Temporary Cash Investments$1,115,976$1,023,167▼ $92,809
Accounts Receivable$338,743$426,883▲ $88,140
Cash and Non-Interest-Bearing Accounts$62,199$92,486▲ $30,287
Prepaid Expenses and Deferred Charges$21,322$22,984▲ $1,662
Total Assets$13,678,220$13,273,743▼ $404,477
Liabilities
Other Liabilities$22,063,000$22,162,900▲ $99,900
Accounts Payable and Accrued Expenses$524,787$889,509▲ $364,722
Total Liabilities$22,587,787$23,052,409▲ $464,622
Net Assets / Fund Balance
Unrestricted Net Assets$-8,909,567$-9,778,666▼ $869,099
Total Net Assets Fund Balance$-8,909,567$-9,778,666▼ $869,099
Total Liabilities and Net Assets / Fund Balance$13,678,220$13,273,743▼ $404,477
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
Jacob GonzalezAlternate Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,059,485
Investment Income
$260,969
Other Revenue
$443,130
Change in Net Assets
$-891,852

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,763,584
Revenue Not Reported on Form 990
$-110,350
Total Revenue per Audited Statements
$4,653,234
Total Revenue per Form 990
$4,763,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,543,606
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---$4,111,830
Insurance---$671,609
Fees for Services Management---$358,017
Fees for Services Legal---$127,223
Fees for Services Other---$103,392
Office Expenses---$72,997
Fees for Services Accounting---$53,469
Fees for Service Investment Mgmnt Fees---$24,476
Conferences and Meetings---$16,790
Other Expenses---$-31,000
Total Functional Expenses$0$0$0$5,655,436

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,655,436
Total Expenses per Audited Statements$5,655,436
Total Expenses per Form 990$5,655,436
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$19,584,900
Hour Bank Liability$1,614,000
Accumulated Future Eligibility$964,000
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
2019-04-10
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”

Financial Statement Notes

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

“ROUNDING 0”

Raw XML Appendix332 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/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
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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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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BRICKLAYERS & ALLIED CRAFTWORKERS
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ReturnHeader/FilingSecurityInformation/IPTm014:27:55
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0891017013
ReturnHeader/PreparerPersonGrp/PhoneNum07023841995
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEPHEN D WALDRON CPA
ReturnHeader/ReturnTs02020-04-13T14:27:55-05:00
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ReturnHeader/TaxPeriodBeginDt02018-06-01
ReturnHeader/TaxPeriodEndDt02019-05-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,273,743
Liabilities
$23,052,409
Net assets
-$9,778,666
Revenue
$4,763,584
Expenses
$5,655,436
Net income
-$891,852
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