Civic Intelligence

Building Commissioning Association

990 • Fiscal year 2015 • EIN 93-1249299

Jan 01, 2015 to Dec 31, 2015 • Filed on May 26, 2016

1600 NW Compton Drive Room 200Beaverton, OR 97006

(971) 245-6069

Siviq Scores

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

Liabilities / Assets

97th percentile

1.12x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

79th percentile

0.32x

Higher debt load relative to revenue than 79% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Net Margin

30th percentile

-1.5%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

63rd percentile

$89,264

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2015

Asset Growth

19th percentile

-8.6%

Faster asset growth than 19% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-3.1%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$161,609

Down $15,174 (-8.6%) from 2014

Net Assets

Down

-$19,706

Down $8,765 (-80%) from 2014

Liabilities

Down

$181,315

Down $6,409 (-3.4%) from 2014

Revenue

Down

$570,394

Down $18,478 (-3.1%) from 2014

Expenses

Down

$579,159

Down $70,137 (-11%) from 2014

Net Income

Up

-$8,765

Up $51,659 (+85%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $149,849Liabilities 2010: $29,170Net Assets 2010: $120,6792010Assets 2011: $220,567Liabilities 2011: $50,122Net Assets 2011: $170,4452011Assets 2012: $228,149Liabilities 2012: $146,791Net Assets 2012: $81,3582012Assets 2013: $250,457Liabilities 2013: $200,974Net Assets 2013: $49,4832013Assets 2014: $176,783Liabilities 2014: $187,724Net Assets 2014: -$10,9412014Assets 2015: $161,609Liabilities 2015: $181,315Net Assets 2015: -$19,7062015Assets 2016: $149,582Liabilities 2016: $163,940Net Assets 2016: -$14,3582016Assets 2017: $181,773Liabilities 2017: $158,931Net Assets 2017: $22,8422017Assets 2018: $249,989Liabilities 2018: $196,079Net Assets 2018: $53,9102018Assets 2019: $276,240Liabilities 2019: $180,762Net Assets 2019: $95,4782019Assets 2020: $290,925Liabilities 2020: $183,859Net Assets 2020: $107,0662020Assets 2021: $312,258Liabilities 2021: $161,453Net Assets 2021: $150,8052021Assets 2022: $322,690Liabilities 2022: $206,152Net Assets 2022: $116,5382022Assets 2023: $302,658Liabilities 2023: $222,238Net Assets 2023: $80,4202023Assets 2024: $283,175Liabilities 2024: $199,822Net Assets 2024: $83,3532024

Highlighted filing

2015

Assets$161,609
Liabilities$181,315
Net Assets-$19,706

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $458,729Expenses 2010: $414,073Net Income 2010: $44,6562010Expenses 2011: $522,4322011Expenses 2012: $675,0022012Revenue 2013: $581,676Expenses 2013: $613,028Net Income 2013: -$31,3522013Revenue 2014: $588,872Expenses 2014: $649,296Net Income 2014: -$60,4242014Revenue 2015: $570,394Expenses 2015: $579,159Net Income 2015: -$8,7652015Revenue 2016: $592,414Expenses 2016: $586,760Net Income 2016: $5,6542016Revenue 2017: $580,086Expenses 2017: $542,886Net Income 2017: $37,2002017Revenue 2018: $624,692Expenses 2018: $593,625Net Income 2018: $31,0672018Revenue 2019: $716,601Expenses 2019: $675,033Net Income 2019: $41,5682019Revenue 2020: $584,016Expenses 2020: $572,574Net Income 2020: $11,4422020Revenue 2021: $624,983Expenses 2021: $581,243Net Income 2021: $43,7402021Revenue 2022: $670,335Expenses 2022: $704,602Net Income 2022: -$34,2672022Revenue 2023: $735,563Expenses 2023: $771,731Net Income 2023: -$36,1682023Revenue 2024: $727,275Expenses 2024: $724,343Net Income 2024: $2,9322024

Highlighted filing

2015

Revenue$570,394
Expenses$579,159
Net Income-$8,765
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 26, 2016
Return Version
2015v2.1
Gross Receipts
$572,713
Mission and Program Overview

Mission

To provide commissioning professionals and other industry professionals training, best practices and technical resources. To build a path to certification in the commissioning industry. And to provide the building industry technical resources to increase awareness.

To provide training, technical resources, and outreach to the building industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$143,563$116,913▼ $26,650
Accounts Receivable$6,073$24,673▲ $18,600
Savings and Temporary Cash Investments$10,013$10,018▲ $5
Land, Buildings, and Equipment, Net$5,220$5,293▲ $73
Prepaid Expenses and Deferred Charges$11,914$4,712▼ $7,202
Rtn Earn Endowment Incm Other Fnds$-10,941$-19,706▼ $8,765
Total Assets$176,783$161,609▼ $15,174
Liabilities
Deferred Revenue$146,726$145,175▼ $1,551
Other Liabilities$28,728$26,200▼ $2,528
Accounts Payable and Accrued Expenses$12,270$9,940▼ $2,330
Total Liabilities$187,724$181,315▼ $6,409
Net Assets / Fund Balance
Total Net Assets Fund Balance$-10,941$-19,706▼ $8,765
Total Liabilities and Net Assets / Fund Balance$176,783$161,609▼ $15,174

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,293$9,945$14,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth A FischerExecutive DirectorFT$89,264$89,264

Board Members and Trustees

NameTitle
Bill McMullenPresident
Craig HawkinsVice President
Daniel ForinoDirector At Large
John PenneyDirector At Large
John VillaniDirector At Large
Kent BarberDirector At Large
Tom PoelingDirector At Large
Tony RoccoRegional Rep - Canada
Jeffrey ConnerRegional Rep - Central
Tony DiLeonardoRegional Rep - Mid Atlantic
Ed SimpsonRegional Rep - North West
John WhitfieldRegional Rep - South East
H Jay EnckSecretary
William McCartneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$569,317
Investment Income
$5
Other Revenue
$1,072
Change in Net Assets
$-8,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$363,536
Salaries, Compensation, and Employee Benefits$196,123
Grants and Similar Amounts Paid$19,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$98,982--$98,982
Current Officers, Directors, Trustees, and Key Employees$82,726--$82,726
Other Salaries and Wages$75,750--$75,750
Travel$47,707--$47,707
Fees for Services Other$46,196--$46,196
Advertising$41,025--$41,025
Information Technology$39,125--$39,125
Office Expenses$33,450--$33,450
Grants to Domestic Orgs$19,500--$19,500
Other Employee Benefits$18,938--$18,938
Occupancy$14,937--$14,937
Payroll Taxes$14,472--$14,472
Fees for Services Accounting$6,887--$6,887
Fees for Services Legal$4,358--$4,358
Pension Plan Contributions$4,237--$4,237
Insurance$2,817--$2,817
Depreciation Depletion$1,754--$1,754
All Other Expenses$1,098--$1,098
Other Expenses$1--$1
Total Functional Expenses$579,159$0$0$579,159
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Building Commissioning Certification BoardBeaverton, OR503c6Accredidation - Member Services$15,000
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
Federal income taxes$23,915
Payroll Taxes Payable$1,205
Payable to Chapters$1,080
credit card payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 11B

The form 990 is reviewed by the Executive Director prior to filing. A complete copy is available for board review upon request.

Form 990, Part VI, Section B, Line 15

The executive Directors salary is set by the Executive Committee of the Board of Directors. MInutes of the meeting are available upon request

Filing and Contact Details

Filer

Filer Name
Building Commissioning Association
EIN
93-1249299
Phone
9712456069
Address
1600 NW Compton Drive Room 200, Beaverton, OR 97006

Signing Officer

Name
Elizabeth A Fischer
Title
Executive Director
Phone
8776662292
Signed
2016-05-26
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Wa
Voting Board Members
15
Independent Board Members
15
Employees
9

Preparer

Firm
Fox Accounting & Tax Svcs Inc
Address
10151 SW Barbur Blvd Ste 106, Portland, OR 97219
Preparer
Connie J Fox
Phone
5032466994
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director At Large
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018938
IRS990/OtherEmployeeBenefitsGrp/TotalAmt018938
IRS990/OtherExpensesGrp/Desc0Bank Merchant Fees
IRS990/OtherExpensesGrp/Desc1Tax License
IRS990/OtherExpensesGrp/Desc2Speaker Fees - for training webinars
IRS990/OtherExpensesGrp/Desc3rounding
IRS990/OtherExpensesGrp/ProgramServicesAmt014846
IRS990/OtherExpensesGrp/ProgramServicesAmt1910
IRS990/OtherExpensesGrp/ProgramServicesAmt29443
IRS990/OtherExpensesGrp/ProgramServicesAmt31
IRS990/OtherExpensesGrp/TotalAmt014846
IRS990/OtherExpensesGrp/TotalAmt1910
IRS990/OtherExpensesGrp/TotalAmt29443
IRS990/OtherExpensesGrp/TotalAmt31
IRS990/OtherLiabilitiesGrp/BOYAmt028728
IRS990/OtherLiabilitiesGrp/EOYAmt026200
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Income Career Listings
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05610
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05610
IRS990/OtherRevenueTotalAmt0-1536
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt075750
IRS990/OtherSalariesAndWagesGrp/TotalAmt075750
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014472
IRS990/PayrollTaxesGrp/TotalAmt014472
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04237
IRS990/PensionPlanContributionsGrp/TotalAmt04237
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011914
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04712
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Elizabeth A Fischer
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/BusinessCd3611430
IRS990/ProgramServiceRevenueGrp/Desc0Membership/Association Dues
IRS990/ProgramServiceRevenueGrp/Desc1Education Training Income
IRS990/ProgramServiceRevenueGrp/Desc2Conference Fees
IRS990/ProgramServiceRevenueGrp/Desc3Sponsorships Exhibitors
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0308565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt184372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt291180
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt385200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0308565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt184372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt291180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt385200
IRS990/ProgSrvcAccomActy2Grp/Desc0Training Webinars - Training and continuing education credits were provided to members and non members through webinars and other programs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt058177
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt086147
IRS990/ProgSrvcAccomActy3Grp/Desc0Annual Conference - Provided further opportunities for members and stakeholdres to gain access to the latest techniques, tools and procedures in the commissioning industry through presentations and professional networking.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0174473
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0150630
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt010
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0416758
IRS990/PYOtherRevenueAmt02870
IRS990/PYProgramServiceRevenueAmt0585992
IRS990/PYRevenuesLessExpensesAmt0-60424
IRS990/PYSalariesCompEmpBnftPaidAmt0232538
IRS990/PYTotalExpensesAmt0649296
IRS990/PYTotalRevenueAmt0588872
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-8765
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0343081
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-10941
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-19706
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010018
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt05293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09945
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014788
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11080
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21205
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Payable to Chapters
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Payroll Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3credit card payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05293
IRS990ScheduleD/TotalLiabilityAmt026200
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0503c6
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Accredidation - Member Services
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Building Commissioning Certification Board
IRS990ScheduleI/RecipientTable/RecipientEIN0201939535
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01600 NW Compton Dr Suite 200
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Beaverton
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097006
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form 990 is reviewed by the Executive Director prior to filing. A complete copy is available for board review upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive Directors salary is set by the Executive Committee of the Board of Directors. MInutes of the meeting are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0176783
IRS990/TotalAssetsEOYAmt0161609
IRS990/TotalAssetsGrp/BOYAmt0176783
IRS990/TotalAssetsGrp/EOYAmt0161609
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0579159
IRS990/TotalFunctionalExpensesGrp/TotalAmt0579159
IRS990/TotalGrossUBIAmt0-7146
IRS990/TotalLiabilitiesBOYAmt0187724
IRS990/TotalLiabilitiesEOYAmt0181315
IRS990/TotalLiabilitiesGrp/BOYAmt0187724
IRS990/TotalLiabilitiesGrp/EOYAmt0181315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-10941
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-19706
IRS990/TotalProgramServiceExpensesAmt0579159
IRS990/TotalProgramServiceRevenueAmt0569317
IRS990/TotalReportableCompFromOrgAmt089264
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0577535
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0570394
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-7146

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$2.00$0.83$7.27$7.24$0.03
2023Summary only. Only limited summary data is available for this year.$3.03$2.22$0.80$7.36$7.72$0.36
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.23$2.06$1.17$6.70$7.05$0.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$1.61$1.51$6.25$5.81$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$1.84$1.07$5.84$5.73$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.76$1.81$0.95$7.17$6.75$0.42
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$1.96$0.54$6.25$5.94$0.31
2017Summary only. Only limited summary data is available for this year.$1.82$1.59$0.23$5.80$5.43$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$1.64$0.14$5.92$5.87$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.62$1.81$0.20$5.70$5.79$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.77$1.88$0.11$5.89$6.49$0.60
2013Detailed filing. Detailed filing data is available for this year.$2.50$2.01$0.49$5.82$6.13$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$1.47$0.81$6.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.50$1.70$5.22
2010Summary only. Only limited summary data is available for this year.$1.50$0.29$1.21$4.59$4.14$0.45
Peer Organizations

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