Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Spokane Home Builders Association
990 • Fiscal year 2016 • EIN 91-0531910
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.16x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 12.7% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
65th percentile
Faster revenue growth than 65% of similar nonprofits.
Balance Sheet
Assets
Down$678,316
Down $55,758 (-7.6%) from 2015
Net Assets
Up$567,710
Up $3,936 (+0.7%) from 2015
Liabilities
Down$110,606
Down $59,694 (-35%) from 2015
Revenue And Expenses
Revenue
Up$782,214
Up $57,507 (+7.9%) from 2015
Expenses
Up$808,720
Up $66,787 (+9.0%) from 2015
Net Income
Down-$26,506
Down $9,280 (-54%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Sep 19, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $818,115
Mission and Program Overview
Mission
Promote affordable housing
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $696,066 | $664,975 | ▼ $31,091 |
| Rtn Earn Endowment Incm Other Fnds | $563,774 | $567,710 | ▲ $3,936 |
| Cash and Non-Interest-Bearing Accounts | $19,418 | $11,031 | ▼ $8,387 |
| Prepaid Expenses and Deferred Charges | $18,590 | $2,310 | ▼ $16,280 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $734,074 | $678,316 | ▼ $55,758 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $129,887 | $100,000 | ▼ $29,887 |
| Other Liabilities | $39,650 | $10,071 | ▼ $29,579 |
| Accounts Payable and Accrued Expenses | $763 | $535 | ▼ $228 |
| Total Liabilities | $170,300 | $110,606 | ▼ $59,694 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $563,774 | $567,710 | ▲ $3,936 |
| Total Liabilities and Net Assets / Fund Balance | $734,074 | $678,316 | ▼ $55,758 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $335,562 | $319,827 | $655,389 |
| Leasehold Improvements | $98,072 | $228,269 | $326,341 |
| Other Land Buildings | $12,381 | $240,294 | $252,675 |
| Land | $218,960 | - | $218,960 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Joel White | Exec. Officer | FT | $99,700 | $99,700 |
Board Members and Trustees
| Name | Title |
|---|---|
| see attached list of directors | Directors |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $169,923
- Program Service Revenue
- $620,542
- Investment Income
- $0
- Other Revenue
- $-8,251
- Change in Net Assets
- $-26,506
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $472,167 |
| Salaries, Compensation, and Employee Benefits | $336,553 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $177,770 | - | $177,770 |
| Current Officers, Directors, Trustees, and Key Employees | - | $99,700 | - | $99,700 |
| Office Expenses | - | $35,360 | - | $35,360 |
| All Other Expenses | $9,624 | $23,152 | - | $32,776 |
| Other Employee Benefits | - | $30,264 | - | $30,264 |
| Payroll Taxes | - | $28,003 | - | $28,003 |
| Occupancy | - | $20,345 | - | $20,345 |
| Depreciation Depletion | - | $17,252 | - | $17,252 |
| Advertising | - | $16,376 | - | $16,376 |
| Other Expenses | $59,238 | $15,568 | - | $15,568 |
| Travel | - | $15,463 | - | $15,463 |
| Insurance | - | $12,878 | - | $12,878 |
| Fees for Services Accounting | - | $7,800 | - | $7,800 |
| Interest | - | $4,701 | - | $4,701 |
| Fees for Services Legal | - | $1,380 | - | $1,380 |
| Pension Plan Contributions | - | $816 | - | $816 |
| Total Functional Expenses | $301,892 | $506,828 | $0 | $808,720 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Deferred revenue | $5,550 |
| Income tax Payable | $4,415 |
| Other payables | $105 |
| Rounding | $1 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- 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, Part VI, Line 4: Description of Significant Changes to Organizational Documents
“On May 13, 2010, the board of directors approved a change to the Association's bylaws. The nominating committee must now include two members-at-large, including at least one past president. Prior to this change, these two positions were required to be filled by two past presidents only.”
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
“The Association's members are primarily residential home building contractors, suppliers and related businesses in and around Spokane, Washington.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“The executive officer and the bookkeeper review the return prior to filing.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“The Association uses two key processes to enforce the conflict of interest policy. The policy is distributed to all Board members at the February Board meeting and each member's signature is requested on the form. The signed forms are filed at the office. At the same meeting, the Association's attorney is present to discuss the policy and answer questions. When issues arise throughout the year of which a conflict of interest may occur, Board members are reminded of the policy and their obligation to disclose any conflicts of interest and to potentially recuse themselves from participating in the discussion on the item. In addition, each year the executive officer reviews the conflict of interest policy with new board members.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“The Executive Committee signed an employment contract with the Executive Officer (EO) in December 2005 which set the base salary and a schedule for salary increases. In 2007, the Executive Committee used nationwide data of Executive Officer compensation provided by the National Association of Home Builders as a factor for determining the EO's compensation. The contract has not been modified since 2007.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“The association's governing documents, conflict of interest policy and financial statements are available at 5813 East 4th Ave., Spokane, WA 99212, Monday through Friday, between the hours of 8 a.m. and 5 p.m., upon request.”
Filing and Contact Details
Filer
- Filer Name
- Spokane Home Builders Association
- EIN
- 91-0531910
- Phone
- 5095324990
- Address
- 5813 East 4th Ave, Spokane, WA 99212
Signing Officer
- Name
- Joel White
- Title
- Exec. Officer
- Signed
- 2017-09-19
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1980
- Legal Domicile
- Wa
- Voting Board Members
- 23
- Independent Board Members
- 0
- Employees
- 10
Preparer
- Firm
- Anderson Peretti & Co CPAs PS
- Address
- PO Box 14139, Spokane, WA 99214-0139
- Preparer
- Robert P Sanders
- Phone
- 5099266221
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 4D: Other Program Services Description
“OTHER PROGRAM SERVICES 4: Festival of Chefs: A tour of new construction homes in the Spokane area hosting local chefs who serve sample-sized portions of their signature dishes.”
Other Changes In Net Assets Or Fund Balances - Other Decreases
“Expenses allocated to UBI = -$66957”
Other Changes In Net Assets Or Fund Balances - Other Increases
“Revenues llocated to UBI = $97399”
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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/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 142825 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7800 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1380 |
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| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Joel White |
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| IRS990/ProgramServiceRevenueGrp/Desc | 4 | Worker Safe Programs |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 125420 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 5890 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 143144 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 284312 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 61776 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 125420 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5890 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 143144 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 284312 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Fall Festival of Homes: Displayed new techniques and styles of home construction and decorating to members and the public through a tour of homes built by members. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 90205 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 125420 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Member activities: Created opportunities for members from all aspects of the home building industry to come together to discuss important issues and make business contacts. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 59238 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 61776 |
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| IRS990/PYOtherRevenueAmt | 0 | 49090 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 513106 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -17226 |
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| IRS990/PYTotalExpensesAmt | 0 | 741933 |
| IRS990/PYTotalRevenueAmt | 0 | 724707 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -8251 |
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| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990/RevenueAmt | 0 | 143144 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 105 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 1 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Deferred revenue |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Income tax Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Other payables |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Rounding |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OTHER PROGRAM SERVICES 4: Festival of Chefs: A tour of new construction homes in the Spokane area hosting local chefs who serve sample-sized portions of their signature dishes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | On May 13, 2010, the board of directors approved a change to the Association's bylaws. The nominating committee must now include two members-at-large, including at least one past president. Prior to this change, these two positions were required to be filled by two past presidents only. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Association's members are primarily residential home building contractors, suppliers and related businesses in and around Spokane, Washington. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The executive officer and the bookkeeper review the return prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Association uses two key processes to enforce the conflict of interest policy. The policy is distributed to all Board members at the February Board meeting and each member's signature is requested on the form. The signed forms are filed at the office. At the same meeting, the Association's attorney is present to discuss the policy and answer questions. When issues arise throughout the year of which a conflict of interest may occur, Board members are reminded of the policy and their obligation to disclose any conflicts of interest and to potentially recuse themselves from participating in the discussion on the item. In addition, each year the executive officer reviews the conflict of interest policy with new board members. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Executive Committee signed an employment contract with the Executive Officer (EO) in December 2005 which set the base salary and a schedule for salary increases. In 2007, the Executive Committee used nationwide data of Executive Officer compensation provided by the National Association of Home Builders as a factor for determining the EO's compensation. The contract has not been modified since 2007. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The association's governing documents, conflict of interest policy and financial statements are available at 5813 East 4th Ave., Spokane, WA 99212, Monday through Friday, between the hours of 8 a.m. and 5 p.m., upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Expenses allocated to UBI = -$66957 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Revenues llocated to UBI = $97399 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 4d: Other Program Services Description |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Changes In Net Assets Or Fund Balances - Other Decreases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Changes In Net Assets Or Fund Balances - Other Increases |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 911483985 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | WA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Training construction workers |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Spokane |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
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| IRS990/TotalAssetsGrp/BOYAmt | 0 | 734074 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 678316 |
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| IRS990/TotalEmployeeCnt | 0 | 10 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 808720 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 110606 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 170300 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 567710 |
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| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 5890 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 620542 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 678316 |
| IRS990/TransactionWithControlEntInd | 0 | false |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 15463 |
| IRS990/TravelGrp/TotalAmt | 0 | 15463 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 23 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | www.shba.com |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $678,316
- Liabilities
- $110,606
- Net assets
- $567,710
- Revenue
- $782,214
- Expenses
- $808,720
- Net income
- -$26,506
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